Section 36 in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
36. Acknowledgments for incurring of money.
(1)Separate acknowledgments (stamped where necessary) shall be taken in the acquittance register from each officer or servant of the village panchayat to whom any salary or allowance is paid except where the drawer of the bill is the sole payee and has already furnished a receipt (stamped where necessary), on the bill itself.(2)Where any officer or servant of a village panchayat makes any payment from any sum drawn by him, he shall unless a receipt (stamped where necessary) has been furnished on the bill itself obtain and attach to the bill a separate receipt (stamped where necessary).
