(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.(2)If a disbursing officer is unable to make the payment within 30 days, the amount unpaid should be returned to the Excise Head Clerk to sadar or to the Nazir in sub-divisions and will be refunded by him into the treasury. In sub-divisions such refunds should be made at once in cash and at sadar either at once in cash or by short drawal on a contingent bill, if such bill is lo be enhanced within 3 days of the receipt of the money by the Excise Head Clerk.(3)Subject to the provisions of the last sentence of Instruction 157 the cash drawn for rewards may remain in the custody of the Excise Head Clerk at sadar or fin sub- divisions) of the Nazir until such time as it can be conveniently made over to the disbursing officer but any sum not made over to the disbursing officer within 7 days should be refunded into the treasury in cash or by short drawal on a contingent bill as in the case of sums returned by disbursing officers. The amounts may be drawn anew when the disbarring officers present themselves lo receive them.(4)The disbursing officer shall sign the certificate at the foot of the acquittance roll and, if he is of lower rank than Inspector, the Superintendent of Excise shall countersign it.(5)When payments are made to informers whose names it is not desirable to divulge the Superintendent of Excise, the Sub- divisional officer or Superintendent of Police (See Instruction below) shall, in lieu of the payee's acknowledgment or receipt furnish a certificate of disbursement. If the amount be above Rs. 25, this certificate shall be in duplicate, one copy being pasted in the acquittance roll in lieu of the payee's receipt while the other will be submitted to the Comptroller.
