Pay bills of permanent and temporary establishments shall be prepared in Government servants pay bill forms.
93. Pay bills shall be passed for payment under the signature of the Commissioner. The money shall be withdrawn by Accountant and disburse the same to the payees. The signatures of the payees with dates shall be obtained in acquittance rolls, and stamps shall be affixed to the receipts for payment of sums in excess of Rs. 20. Payment to illiterate persons shall be attested by one or more witnesses.
94. Pay bills should be prepared by the Accountant in charge of the work, and checked by the Secretary. It should be placed by the Accountant before the Commissioner for approval. Bills not bearing the signature of the Commissioner should not be honoured.
95. Amounts drawn but not disbursed to the payees before the end of the month in which they are drawn shall be refunded to the Treasury.
96. Pay and allowances or any money due from the Endowments Fund claimed on behalf of a deceased officer or servant of the Commissioner shall not ordinarily be paid without the production of legal authority. Under the special orders of the Commissioner and after such investigation into the right and title of the claimants as may be deemed sufficient, claims may be paid without such legal authority ; provided that where the claim exceeds Rs. 500 an indemnity bond to the satisfaction of the Commissioner shall be obtained before payment.
97. Arrear pay shall be drawn not in the ordinary monthly bills, but in separate bills, provided in Orissa Treasury Code.