Section 19 in Rajasthan District Board Account Rules
19.
If there is no separate cashier appointed by regulation for the actual receipt and custody of cash pending its remittance to the treasury, these duties shall be performed by such officer as the Board may by regulation direct in this behalf but the functions of receiving and keeping the cash shall not be performed by persons keeping the accounts, namely the Accountant or the Clerk incharge of the demand and collection together. The two functions shall always be discharged by separate officials.
