Section 17 in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
17. Stamped receipts.
(1)The Block Development Officer shall ensure that every bill in respect of which payment is made is duly stamped by the payee with revenue stamp of required value and signed by the person to whom the money is due and to whom it has actually been paid.(2)Cash memorandum which do not contain an acknowledgement of the receipt of money from persons named therein are not receipts within the meaning of Sub-section (2) of Section 23 of the Indian Stamp Act, 1899 (11 of 1899). Mere writing of the purchaser's name and address on a cash memorandum for delivery purpose does not transform it into an acknowledgement to the purchaser that the money has been paid Cash memoranda will not therefore, be recorded as Sub-vouchers in audit unless they contain an acknowledgement of the receipt of money from the person named therein with stamps of admissible value.
