Section 147(3) in Rules Under the Land and Revenue Regulation
(3)The peon will invariably give a printed counterfoil receipt for the realisations of the sale.These orders do not apply to sales of moveable property in cases where the value of the property attached will exceed [one hundred rupees] [(Substituted vide notification No. RSS.351/64/101, dated 18th May 1967)]. In such cases the procedure aid down in Executive Instruction 93 should be followed.
