Section 16 in Collection of Income and the Incurring of Expenditure Rules
16. All purchases shall be supported by bill or certificate.
- Where purchases sanctioned by the trustee have to be made in a place other than the village or town in which the institution is situated, they may be made through servants of the institution to whom advances may be made. All purchases shall be supported by shopmen's bill duly receipted. Purchases of perishables or other articles for not more than Re. 1 need not however be supported by the dealer's bills and receipts but the disbursement shall be supported by a certificate from the person who made the purchase and the disbursement, that they were made and a certificate from the trustee that the articles paid for were duly received by the institution.
