Section 81(3) in The M.P. Municipal Accounts Rules, 1971
(3)After the order for payment has been passed the bill shall then be paid either by cheque drawn in the name of the payee or in cash from a permanent advance. In the former case an entry shall be made in the accounts' Cash Book (Form No. 64) and the bill having been stamped."Paid by cheque No............ dated.................... " shall be filed.In the latter case the bill having been stamped, "Paid in Cash" shall be retained in the custody of the holder of the permanent advance. All bills and vouchers shall be numbered consecutively for the year in order of payment, and passed in a bound book with fly leaves, salary bills being filed separately. Adjustment vouchers shall bear a separate series of numbers from cash vouchers, also be filed separately.Note. - Bill for work done or and for supplies made to municipalities should as far as possible be in Form No. 62.
