Section 20 in The M.P. Municipal Accounts Rules, 1971
20.
All collections except octroi, terminal and toll taxes will be made by muharrirs, in charge of circles. Each separate realisation will be acknowledged by a receipt (in such form as may be prescribed under the rules or bye-laws of various taxes, if there is no special form of receipt. Form No. I and 2 shall be used) granted by the muharris (who will retain a duplicate obtained by the double sided carbon process) and will be at once recorded in the daily collection register in Form No. 3.
