Section 74 in The M.P. Municipal Accounts Rules, 1971
74.
Remittance to the Municipal Office shall be accompanied by the daily collection register or other register in which the collection is originally entered, and the counterfoil receipt book, and it will be the duty of the cashier or other officer nominated in this behalf to examine the entries, comparing them with the counterfoil receipt book, checking rates, totals, etc. The examining officer shall then initial the register, and if he is not also the cashier, pass it on with the remittance to that officer. Boxes containing cash remittances to the Municipal Office shall invariably be opened by the cashier in the presence of the person who brings them and all remittances received by the cashier shall be acknowledged by him in the register which accompanies them. To admit of this rule being complied with without hindrance to the work of collecting officers, two sets of books and two cash boxes may, where necessary, be kept in use simultaneously.
