Section 51(2) in The Punjab Town Improvement Trust Rules, 1939
(2)The officer signing the pay bills or the disbursing officer where any such officer has been appointed by a Trust is personally responsible for all salaries drawn on bills signed by him until the same have been paid to the proper recipients and the latter have signed acquittance for the same. When the recipient is illiterate his thumb-impression shall be taken.If in any case it is impracticable to get the payee's receipts on the bill itself, a separate acquittance roll in form No. 40 may be obtained and attached to the bill, remarks to this effect being made in the last column of the bill.
