Section 22 in Rajasthan District Board Account Rules
22.
Any person having a claim against a Board shall present a bill, and on its payment a receipt duly stamped, shall be obtained from the payee if the amount of the claim exceeds Rupees twenty unless they are exempted from stamp duty in accordance with the provision of Stamp Act as applicable in Rajasthan.Note. - (1) In determining whether the receipt obtained in respect of an amount drawn on a bill preferred against the Board should be stamped or not, the gross amount of the bill and not the net amount payable should be taken into account unless receipt is exempted under the exception referred to above.(2)In case of cash memos when the amount exceeds Rs. 20/-, the receipt is required to be obtained on stamp.(3)The cash memo should be in the name of the Board.
