Section 59 in The Punjab Town Improvement Trust Rules, 1939
59.
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 Trust may 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-in-charge of the demand and collection register. The two functions shall always be discharged by separate officials.
