Section 79(3) in The Rajasthan Municipalities Accounts Rules, 1963
(3)Each officer who has obtained a permanent advance shall on the 1st April, in each year, sign an acknowledgement that the amount is due from and to be accounted for, by himself. In case of transfer of charge of an officer similar acknowledgement for the full amount shall be signed by the Relieving Officer. These acknowledgements shall be kept on a guard file at the Municipal office.Explanation. - Permanent advances shall not be multiplied un-necessarily. An officer having subordinates who require petty sums shall rather spare small portion of his own advance for their use than apply for separate advances for them taking acknowledgements from them in the same form as he himself furnished and retaining them in his office.
