Section 152(4) in The M.P. Municipal Accounts Rules, 1971
(4)Before issue of blank forms of muster roll, each muster roll is to be numbered, registered and initialled by the Municipal Engineer or if there is no Municipal Engineer by the Chief Municipal Officer and a register shall be maintained in Form No. 92-A showing the numbers of blank forms issued. No form shall be destroyed but ever)' form issued shall be returned to the officer who issued it whether used or not.
