Section 13 in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
13.
As soon as any sum is received by a person authorised to receive, a receipt in Form No. 4 duly signed and dated shall be issued out of a Printed Book containing the receipt form in duplicate by using double aided carbon. The original receipt shall be made over to the person concerned and the carbon duplicate shall be retained for record.
