Section 51 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
51. Receipt Book for cash/Bank instrument.
(1)A cash receipt in duplicate, shall be made out by carbon process, with an indelible pencil in Form FBA-19. The original shall be given to the person paying the money and copy of the same retained in the office as office copy. The Executive Officer or the Chief Executive Officer shall, however, satisfy himself that the amount so received has been properly entered in the cash book. The receipt shall be signed by the person authorized to do so by the Executive Officer or the Chief Executive Officer, as the case may be. The leaves of the receipt books should be printed with the name of the concerned Panchayat Samiti or the Zila Parishad, as the case may be.(2)The cheques and the demand draft or other instrument may, however, be acknowledged in a separate Bank instrument receipt book in form FBA -19 A and receipt of the amount shall be treated valid only when the amount is credited in the account of the Panchayat Samiti or the Zila Parishad. If the payment is received by a cheque drawn on the Treasury or Bank, it shall be endorsed by the Officer of the Panchayat Samiti or the Zila Parishad in whose favour it is drawn, with the words Received payment by transfer credit to the Panchayat Samiti fund or the Zila Parishad fund" before it is sent to the Bank or the Treasury.
