Section 10(1) in The M.P. Zila Panchayats (Accounts) Rules, 1999
(1)All the receipt books and the receipts contained therein shall be pre-printed in serially numbered and bound in volumes containing 100 receipts in duplicate. The counter toils of the first and last receipt shall be verified and certified by the Chief Executive Officer or such other officer as may be authorised by him in this regard.
