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State of Odisha - Section

Section 104 in Orissa Municipal Rules, 1953

104.

Every municipal employees shall give a receipt in the appropriate column on the bill for the sum paid to him and shall in the case of sums exceeding Rs. 20 (Rupees twenty), affix a revenue stamp before signing. The cost of such stamp must be borne by the person who receives the money and not by the Municipal Council.Note. - Employees unable to write shall make their mark and shall be paid in the presence of Executive Officer or some responsible Officer, who shall record a certificate that they have been so paid.