Section 10 in The Punjab Town Improvement Trust Rules, 1939
10.
Corrections and alterations in accounts shall be neatly made in red ink and attested by the initials of the Chairman, Chief Officer, Engineer or Secretary, as the case may be. Alterations and corrections in a voucher shall be authenticated by the payee. Erasures shall on no account be permitted in registers, statements, cheques, vouchers or accounts of any description.Audit of Accounts
