Section 10 in The M.P. Zila Panchayats (Accounts) Rules, 1999
10. Receipt Book.
(1)All the receipt books and the receipts contained therein shall be pre-printed in serially numbered and bound in volumes containing 100 receipts in duplicate. The counter toils of the first and last receipt shall be verified and certified by the Chief Executive Officer or such other officer as may be authorised by him in this regard.(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 as may be authorised by him.(3)Before a receipt book is brought into use, the number of receipts contained therein shall be counted. The receipt of the purchased/printed receipt books shall verified by the Chief Executive Officer and details of receipt entered, in the stock register of receipt books shall be in Form No. ZP-2. Similarly on issue of receipt books the details of issues shall be recorded in the stock register.
