Section 15(a) in The Orissa Dental Council Rules, 1969
(a)The Registrar shall see that payees acknowledgement receipt in support of each payment has been obtained and preserved safely and every payment made beyond Rs. 20 either in cash or by cheque is supported with duly stamped acknowledgement receipt of the payee with ten naye paise revenue stamp and signed by the person to whom the payment is due and to whom it has actually been made.
