(2)In cases where the fee is under the rules divisible between the medical officer and the Government, the total amount should, except in the case of a medical board otherwise provided for in rule 10 or of Provincial Medical Boards for which the Government have prescribed special procedure, first be credited to the Government, the share of the medical officer being afterwards drawn on a refund bill in form 19 of the Financial Handbook, Volume V. In all such cases a complete record of the work done and of the fees received should be kept by the medical officer.