Section 3 in The M.P. Municipal Accounts Rules, 1971
3.
All money transactions to which the office-bearers, Councillors, officer and servant of the Municipality in his official capacity is a party shall without any reservations, be brought to account without delay and all sums realised by or on behalf of the Council shall be paid into the Treasury, to be credit to the Municipal Fund.Note. - Receipts of interest earned on deposits in the bank shall be shown in the cash book as items of receipts.
