(a)All bills (with the exception of contingent bills which find entry in separate registers) shall be written in duplicate with carbon paper, the duplicate copy being pasted in a foil book.A combined pay bill and acquittance roll in Bengal Form No. 2432 shall be maintained for establishments other than executive police establishments and the receipt of the payees concerned shall be taken in the office copy thereof. For the executive police establishments pay bill shall be prepared in Bengal Form No. 2434 and a separate acquittance roll shall be maintained for them in Bengal Form No. 5211 (B. P. Form No. 230).(b)Three files of bills shall be kept for (i) pay, (ii) travelling allowance and (iii) miscellaneous including General Provident Fund withdrawals, excise rewards, advances for house building, advances for equipment of police officers, bill for blankets supplied by Magistrates, etc. Each kind of bill shall bear a separate annual serial number.(c)At the end of each month, when these duplicate copies of the bills are compared with the cash book, a certificate should be entered in the last monthly foil of the foil book, giving details of the bills that have not been cashed. This will enable the Superintendent to see in subsequent months that no bills or payment orders have been overlooked.
