Section 72(3) in The Rajasthan Municipalities Accounts Rules, 1963
(3)When a bill is presented by a person who is not the actual payee or his duly authorised agent, he may be required to produce a letter authorising him to take the payment. The signature of the messenger or his thumb impression, if illiterate shall be taken on the bill as a proof that the messenger actually received the money on behalf of the payee. In cases in which the endorsement on a bill is unauthorised.in complete or otherwise irregular, the Executive Officer shall refuse payment of the bill and return it to the person who presents it with a memorandum explaining why payment is refused.
