Section 147(4) in Jammu and Kashmir Forest (Protection) Force Rules, 2012
(4)A detailed list of every article returned, with the number of each, must be entered in the usual manner in the delivery and receipt vouchers, and a memorandum entered at the foot of the detailed list on the delivery voucher, specifying the date on which the articles are dispatched and the mode of transit. The delivery voucher must be signed by the consignor and the receipt voucher duly signed by the consignee, returned to the former as soon as practicable after the stores have been received.
