Section 254(5) in The Navy (Pay And Allowances) Regulations, 1966
(5)Receipts from the private sellers if otherwise in order, may also be accepted as evidence of payment having been made, but these receipts shall contain or be supported by a statement containing the name and full address of the seller, the serial number and make of the cycle and the registration number of the cycle given by the local authorities, municipalities or the like, and the receipts shall be scrutinised by the disbursing authority with reference to such particulars in order to ensure that the transactions are genuine and a certificate endorsed accordingly.
