Every payment made, either in cash or in cheque, shall be covered by a receipt, 31 stamped, if necessary, and signed by the person to whom the money is due.
46. Payment Voucher to bear acknowledgments of payees —
(1) Every payment voucher shall bear or have attached to it an acknowledgment of the payment, signed by the person for whom or on whose behalf the claim is put forth. No payment shall be made in the absence of the necessary acknowledgment.
(2) If a payment voucher be lost, a certificate of payment prepared in manuscript and signed by the disbursing Officer and endorsed, by the superior Officer shall be placed on record.
Full particulars of all claims shall be set forth.
(3) Payments to illiterate persons shall be certified by the disbursing Officer and the thumb impression of those persons shall be obtained against their names on the vouchers concerned.
(4) The details of cheque number and date shall be noted in the payment voucher by the Accountant.