Section 12(9) in The Orissa Khadi and Village Industries Board Rules, 1956
(9)All payments by the Board shall be made on bills or other documents duly prepared and passed by the Secretary or other officer authorised in this behalf. The paid vouchers shall be stamped "paid" or so cancelled that they cannot be used a second time. They shall, then, be kept serially numbered and produced at the time of audit.
