Section 70 in The Rajasthan Municipalities Accounts Rules, 1963
70. Receipt of octroi collections.
(1)When octroi receipts and (he dues received by an octroi or a Tax Superintendent and remitted to the Municipal office, the remittance shall be accompanied by a duplicate challan and the money on receipt shall be brought to account in the general cash book (form 34).(2)When a remittance to the Municipal office is made with a duplicate challan, one copy of it shall be returned to the official concerned duly receipted as a receipt and the other retained in the Municipal office as voucher in support of the entry in the cash book.(3)If the octroi or the Tax Superintendent remits the collections direct to the Treasury, the remittance shall be made with a triplicate and the other two copies returned duly receipted by the treasury, one shall be pasted in the Superintendent's cash book (form 36) and the other sent to the Municipal office where the amount entered therein shall be brought to account in the General CAsh Book (form 34).(4)At the end of each week, the Superintendent shall send his cash book which shall be maintained in form 36 to the Municipal office, where it shall be compared by the Accountant with his general cash book (form 34) to see that all sums entered therein have been duly credited and agree with his general cash book (form 34) both as regards amount and classifications. The Cash Book (form 36) shall then be returned to the Superintendent without delay after being initialled by the Accountant and after examination by the Executive Officer.Expenditure
