Section 60(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)In the case of articles received by value payable post, the VPP cover, together with the invoice or bill showing the details of items paid for may be regarded as a voucher. The Drawing and Disbursing Officer should make a note on the cover to the effect that the payment was made through the Post Office and this will also cover charges for the postal commission.
