Section 80 in Rajasthan District Board Account Rules
80.
(a)When the cash in hand is running low and the advance has to be recouped, a red line shall be drawn across the page of the register No. 10 total of the items cast, and a contingent bill prepared in Form 11 in which full details of the expenditure shall be given. The officer responsible for the permanent advance after comparing the bill with the register shall sign both and send the bill to the District Board Office for payment noting the date of despatch in column 7 (a). On receipt of cheque from the District Board Office column 7 (b) and (c) shall be filled in.(b)In the case of recoupment of the Chairman/Secretary permanent advance, the disbursement certificate and payment order may be recorded in the permanent advance account register itself and a contingent bill need not be prepared.Note. - It should be carefully noted (i) that a bill must cover all items of expenditure up to the date of preparation, and (ii) that no item should be entered in the register until the money is actually spent and receipt obtained.Statement of Fines and Arrears of Tax realised by Courts
