246. A cash book to be maintained by every Excise Officer.
- Every Excise Officer through whose hands any Government money may pass shall maintain a cash book in Form No. 48 of Schedule II and every officer who disburses pay or travelling allowance shall maintain an acquittance roll in Form No. 9 of Schedule 111 in which the signature of payees shall be taken, receipt stamps being affixed when the sum paid exceeds Rs. 20.
