Section 24C(1) in The Pepsu Tenancy and Agricultural Lands Rules, 1958
(1)Payment of compensation in cash shall be made through vouchers in Form IX-A. The books each containing 100 vouchers and counterfoils shall be kept in double lock and shall, on receipt of demand in Form IX-B, be issued to the Collector or the Officer authorised by the State Government, who shall keep the book in this personal custody and shall before commencing use thereof, send an intimation to the Treasury Officer, in Form IX-C. Only one book shall ordinarily be issued by the Treasury Officer to the Collector or the officer authorised by the State Government at one time.