Section 23 in The Central Government Account (Receipts and Payments) Rules, 1983
23. Issue of duplicates and copies of receipts.
- No Government officer may issue duplicates or copies of receipts granted for money received on the allegation that the originals have been lost. If any necessity arises for such a document, a certificate may be given that on a specified day a certain sum on a certain account was received from a certain person. This prohibition extends only to the issue of duplicates on the allegation that the originals have been lost and does not apply to cases authorised by these rules or by special orders of the Government in which duplicates have to be prepared and tendered with originals.
