Section 81 in The Orissa Hindu Religious Endowments Rules, 1959
81.
(a)All transactions to which any officer or servant of the Commissioner in his official capacity is a party, shall be brought into account and all moneys received by such officer or servant shall be paid in full without delay into a Treasury or Bank with which the Commissioner has transactions to be credited to the appropriate account of the endowments.(b)The appropriation of receipts to expenditure shall, as a rule, be avoided.(c)Any officer under the Commissioner authorised by him in this behalf shall grant receipts for all moneys received by him for credit to the Endowment Fund. A counterfoil receipt book bearing printed machine numbers shall be maintained for the purpose.
