Section 10 in The M.P. Janpad Panchayats (Accounts) Rules, 1999
10. Receipt Book.
(1)All the receipt books and the receipts contained shall have pre-printed serial numbers and bound in volumes containing 100 receipts in duplicate. The counter foils of the first and last receipt shall be verified and certified by the Chief Executive officer or such(2)The blank and used receipt books must be kept under the lock and key in the personal custody of the Chief Executive officer or such other officer a may be authorised by him.(3)Before a receipt book is brought into use, the number of receipts contained therein shall he counted. The receipt of the purchased/ printed receipt books shall be verified by the Chief Executive officer and details of receipt entered, in the stock register of receipts books shall be in Form No. JP-2. Similarly on issue of receipt books the details of issues shall be recorded in the stock register.
