Section 36 in The Central Government Account (Receipts and Payments) Rules, 1983
36. Duplicates and copies of bills, etc.
(1)No Government officer may issue duplicates or copies of bills or other documents for the payment of money which has already been paid, on the allegation that the originals have been lost. If any necessity arises for such a document, a certificate may be given that on a specified day a certain sum was paid to a certain person. This prohibition extends only to the issue of duplicates on the allegation that the originals have been lost and does not apply to cases, if any, in which by any rule or order, duplicates have to be prepared and tendered with the originals.(2)In the case of a bill passed by the Drawing Officer or Controlling Officer for presentation to an Accounts Officer or cheque-drawing D.D.O. as the case may be, but lost either before payment or before such presentation, the Government Officer , who drew the original bill shall ascertain from the Accounts Officer or Cheque drawing DDO that payment has not been made on it, before he issues a duplicate thereof. The duplicate copy if issued must bear distinctly on its face the word 'duplicate' written in red ink. The fact that duplicate bill has been issued shall be immediately communicated to the Accounts Officer or cheque-drawing D.D.O. as the case may be, with instructions to refuse payments on the original bill if presented.Note.- For the purposes of this rule, the Accounts Officer or cheque-drawing DDO, on receipt of a request from any Drawing or Controlling Officer shall, after due verification from his records, furnish a certificate in the following form:-"Certified that Bill No........................ dated ..................... for Rs......................(Rupees .................................) reported by .................................. (Drawing Officer) to have been drawn by him in favour of ....................... has not been paid, and will not be paid if presented hereafter".(3)When any kind of bill is required to be prepared in duplicate or triplicate, only one copy shall be signed or counter-signed in full and the other copy or copies may be only initialled. Only the original copy shall be sent Accounts Officer or cheque-drawing D.D.O. for payment.
