Section 54 in The M.P. Municipal Accounts Rules, 1971
54.
Badges and tickets issued to licensees shall be charged for the amount realised being treated as a miscellaneous receipt. A stock book of badges, etc., shall be maintained in Form No. 44 and the book and the actual stock of balance shall be verified periodically by the Revenue Officer if there is no Revenue Officer by such other responsible officer as may be appointed by the Standing Committee or the Finance Committee.(h)Tolls and Fees
