Section 51(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)A cash receipt in duplicate, shall be made out by carbon process, with an indelible pencil in Form FBA-19. The original shall be given to the person paying the money and copy of the same retained in the office as office copy. The Executive Officer or the Chief Executive Officer shall, however, satisfy himself that the amount so received has been properly entered in the cash book. The receipt shall be signed by the person authorized to do so by the Executive Officer or the Chief Executive Officer, as the case may be. The leaves of the receipt books should be printed with the name of the concerned Panchayat Samiti or the Zila Parishad, as the case may be.
