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State of Punjab - Section

Section 60 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014

60. Acknowledgement of payment.

- Acknowledgement (stamped where necessary) shall be taken at the time of making payment, except in the case of disbursement of pay of staff and allowances to members made through Bank or where payees receipts could be taken on the bill itself or on the acquaintance roll. Where the payment is made to an til iterate person, the acknowledgement must be got attested by one or more witnesses.
(2)In the case of articles received by value payable post, the VPP cover, together with the invoice or bill showing the details of items paid for may be regarded as a voucher. The Drawing and Disbursing Officer should make a note on the cover to the effect that the payment was made through the Post Office and this will also cover charges for the postal commission.
(3)All paid vouchers shall be stamped 'paid' so as to avoid their being use for a second time.