Section 212(21) in The West Bengal Motor Vehicles Rules, 1989
(21)There shall be a Challan Receipt which will show the Challans/Drafts, etc. received. It shall be ensured that there is cross-verification at least once a month with the Treasury Register. Any discrepancy detected shall at once be brought to the notice of the Officer-in-charge for such action as considered necessary. The Demand Draft Registers be also maintained to make entry of the Drafts received and to show the dispatch thereof to the Bank(s) for encashment or to the Authority to whom they relate.