Section 7 in Rajasthan District Board Account Rules
7.
Corrections or alterations in accounts shall be made neatly in red ink (a single line being drawn through the original entry to be corrected) and attested by the dated initials of the Chairman, Vice-Chairman or Secretary of the Board. Correction and alterations in vouchers shall be authenticated by the Payee and shall be attested by the officer drawing the bill or person preferring the claim while those in the pay orders shall be similarly attested by the officer signing them. Corrections in the assessment list can only be made under the dated initials of those authorised under the Act or Rules to alter the assessment corrections and alterations in the Bills. Treasuries shall be absolutely forbidden and no document with an erasure shall be accepted.
