Section 20(iv) in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
(iv)Receipt and Register of Receipts:- All payments must be fully supported by payee's bills and receipts. Save as otherwise provided, all receipts of money shall be acknowledged by a receipt in Form No. 4. A register of Receipt Book shall be maintained in Form No. 5 and shall be kept with the stock of new and returned Receipt Books under lock and key on the responsibility of the Secretary;
