Section 22(1) in The M.P. Municipal Accounts Rules, 1971
(1)Licence and Receipt forms shall be bound in counterfoils books. Each book contains forms machine numbered consecutively and common seal of the Council. Only one book shall be given out by the Chief Municipal Officer or Account Officer, at a time, a new book not being issued until all forms in the book it replaces have been used and the book with the counterfoils returned. On receiving the used books with the counterfoils the Chief Municipal Officer or any other officer or servant authorised by the Municipal Council shall see :-
