(1)As soon as the rewards in any case have been sanctioned, the Head Clerk of the Excise office at sadar and the Nazir at sub-divisions will cause a receipt to be made out in the prescribed form in the case of each person to be rewarded with an amount exceeding Rs. 25 and will at the same time draw up a reward acquittance roll in the prescribed form for all sums to be disbursed irrespective of the amount. The receipt forms should be given a sub-divisional serial number for the financial year. The receipt forms and/or the acquittance roll should then be made over to the officer responsible for the disbursement of the rewards who should ordinarily be an Inspector or, if there is no Inspector, a selected Sub-Inspector. This officer will return forms and/or the acquittance roll with the signatures of the payees (or their thumb impressions when they are illiterate) and will be personally responsible for the identity of the parties paid. Receipt forms must be duly stamped. Disbursing officers must personally disburse the amount or sent it by money order at the expenses of the payees. When the money is remitted to the recipients by money order the acknowledgment should be affixed to the acquittance roll by the disbursing officer. In case where an amount of over Rs. 25 is sent by money order a stamped receipt must also be obtained from the payee. All receipts for sums in excess of Rs. 25 must be submitted to the Comptroller in support of the bill. In the case of sub-division such receipts will be sent to sadar.
