At the time of making payment in cash or issuing cheques, the Secretary shall take stamped receipt if necessary from the payee and endorse the bill with the words "Paid Rs (Rupees.....................) only in cash/cheque." The amount being written in words as well as in figures. The endorsement shall be dated and signed by the Sarpanch and shall bear the number of the voucher as in the Cash Book. If the payee is illiterate, the payment shall be attested by a competent witness in addition to the Paying Officer.
