Section 46 in Rajasthan District Board Account Rules
46.
Every voucher shall bear or have attached to it an acknowledgement of the payment, signed by the person for whom or in whose behalf the claim is put forth. No payment shall be made in the absence of the necessary acknowledgement. If a voucher is lost a certificate of payment prepared in manuscript and signed by the disbursing officer and endorsed if necessary by superior officer shall be placed on record. Full particulars of the claim shall invariably be set forth.
