Section 409(b) in Police Regulations, Bengal , 1943
(b)The name of all the payees need not be entered in column 8. A separate voucher shall be maintained for each day's disbursements of the money received under each receipt cheque. It will be sufficient if only the first name on the voucher is shown in column 8 after adding the words "and others". In column 10 shall be shown only the daily total against each receipt cheque.
