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State of Rajasthan - Section

Section 16 in Rajasthan District Board Account Rules

16.

When money is paid into the Board by tax-payers or others and there is no objection to its acceptance, a receipt in form 1 shall be given to the person making the payment and the amount brought to account at once in the general cash book form 43 and in the demand and collection register (form 26, 41 or 42), if any. The counterfoil of the receipt shall be signed by the cashier in token of having received the money, by the Accountant and the Clerk incharge of the demand and collection register in token of the entries having been made in the general cash book and the demand and collection register. The receipt shall be signed by the Secretary.Note. - If there are on any day numerous receipts on account of any one tax or other demand, their aggregate daily total for each kind of income may be entered in the general cash book, details being given in a manuscript statement in the sub joined form:-
Serial No. Receipt in consecutive order with book number. Classification of receipts
Property tax Rent
Note. - The statement shall be filed with the receipt vouchers.Explanations: - This rule does not apply to collection by means of licences issued under the signature of the Secretary when the licence money is brought to account in the general cash book from the counterfoils of licences as provided in Rule 173.