Section 57 in The Central Government Account (Receipts and Payments) Rules, 1983
57. Certificate of payment in certain circumstances.
- In all cases in which it is not possible or expedient to support a payment by worker or by the payee's receipt, a certificate of payment duly signed by the disbursing officer and counter-signed by his superior officer, together with a memorandum explaining the circumstances, should invariably be placed on record and submitted to the Accounts Officer where necessary. Full particulars of the claims should invariably be set forth; and where this necessitates the use of a regular bill form, the certificate itself may be recorded thereon.Note 1. - In case of articles received by value payable post, the value payable cover together with the invoice or bill showing the details of the items paid for, may be accepted as a voucher. The disbursing officer should endorse a Note on the cover to the effect that the payment was made through the Post Office and this also covers charges for the money order commission.Note 2. - A certified copy, marked 'duplicate', of a receipted voucher may be retained by the disbursing officer, should this be necessary to complete the record of his office, but the payee should not be required to sign such a copy or give a duplicate acknowledgement of the payment.
