Section 10 in The M.P. Municipal Accounts Rules, 1971
10.
Every correction or alteration in accounts shall be neatly made in red ink (a single line being drawn through the original entry to be corrected) and attested by the dated initials of the Head of Office. All corrections and alterations in bills and vouchers shall be similarly attested by the officer drawing the bill or person preferring the claim while those in the pay orders shall be similarly attested by the officer signing them. Erasure shall on no account be permitted in registers, statements, receipts, vouchers or accounts or any description.
