Section 60(2)(i) in The Rajasthan Municipalities Accounts Rules, 1963
(i)The 'Pay' acting and leave allowances, whether drawn or not. shall be specified separately in column 5, pay and acting allowance etc. (to be separately specified) not drawn but held over for further payment shall be entered in column 9 and the reasons for doing so briefly noted. When the amount is redrawn on a supplementary bill, reference to the bill shall be given in the original bill from which the charge was withheld.