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State of Andhra Pradesh - Section

Section 41 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017

41. Payments to be covered by receipts.

(1)Every payment made, either in cash or cheque or bank transfer, shall be covered by a receipt, and signed by the person to whom the money is paid. Every receipt for a sum exceeding Rs.5,000/- shall be stamped by the payee with a one rupee revenue stamp.
(2)Every Payment Voucher shall bear or have been attached to it an acknowledgement of the payment, signed by the person for whom or on whose behalf the claim is put forth. No payment shall be made in the absence of the necessary acknowledgement.
(3)Date of receipt shall invariably be noted in the acknowledgement by the person who received the payment.