Section 22 in The M.P. Municipal Accounts Rules, 1971
22.
(1)Licence and Receipt forms shall be bound in counterfoils books. Each book contains forms machine numbered consecutively and common seal of the Council. Only one book shall be given out by the Chief Municipal Officer or Account Officer, at a time, a new book not being issued until all forms in the book it replaces have been used and the book with the counterfoils returned. On receiving the used books with the counterfoils the Chief Municipal Officer or any other officer or servant authorised by the Municipal Council shall see :-(1)that no page has been extracted;(2)in the case of cancelled forms the original and duplicate copies are in the book and have been cancelled and;(3)the full amount has been deposited.The surplus forms in a used receipt book shall be cancelled by the Chief Municipal Officer or any other officer authorised by the Council, at the end of each year.(2)After the counterfoils have been checked they should be stamped "Checked and Cancelled".(3)The common seal of the Council shall be kept in the custody of the Chief Municipal Officer or the Revenue Officer who shall be personally responsible to see that it is not misused.(4)Each receipt shall also be attested by the full signature of the official responsible for issuing it and shall fill up the receipt in duplicate by the carbon process and shall retain the duplicate copy.(5)A record of the book numbers of the receipt books stamped at a time shall be kept and it shall remain in the personal custody of the officer concerned.(6)Receipt books ordinarily required for use for a period of not more than a week shall be stamped at a time.(7)A warning shall be printed on the receipts that the affixing of a seal on the receipt does not constitute acquittance for the money and that the signature of the muharrir or other person actually receiving the money is also necessary thereon.(8)On no account shall loose unnumbered licences or receipt forms be kept in office or a manuscript be issued.
