Section 82 in The M.P. Municipal Accounts Rules, 1971
82.
Every payment made either in cash or by cheque, shall be covered by receipt stamped, if necessary, and signed (or marked in the presence of a witness if the payee cannot write) by the person to whom the money is due and to whom it has actually been paid. A receipt signed by another person for the creditor, or with a facsimile stamp, shall not be accepted.Note. - If it is not found practicable to obtain the acquittances of payees in the salary bill in the column provided for the purpose an acquittance roll shall be maintained. Payments to illiterate payees should be certified by the Chief Municipal Officer or any other officer authorised by him.Cheques
