The general rules for preparation and completion of vouchers in cases of departmental payments are contained in Rule 210 to 216 of the Bihar Treasury Code but the following supplementary instructions should also be observed in that connection.(a)When the payee signs in a vernacular, he should be required to note the amount acknowledged in the vernacular in his own handwriting. In transliterating his acknowledgement, the amount acknowledged, as well as any remarks made by him, should also be reproduced in English.(b)The disbursing officer is responsible that the full name of the work as given in the estimate, or the name of the component part (or subhead) of it, or the head of account, to which the charges admitted on a voucher are debitable, or to which the deductions or other credits shown in the voucher are creditable, is clearly indicated on it in the space provided for the purpose, or in some prominent position.Section VAdvances to Disbursers of the Forest Departments
