Section 36(1) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(1)Separate acknowledgments (stamped where necessary) shall be taken in the acquittance register from each officer or servant of the village panchayat to whom any salary or allowance is paid except where the drawer of the bill is the sole payee and has already furnished a receipt (stamped where necessary), on the bill itself.
