(1) The payment shall generally be made by a cheque except the bills for amounts less than Rs.
25/- and if the payee so desires, any refund of octroi shall be paid in cash from the permanent advance.
(2) When the payment is desired by a Bank Draft or Money Order, a formal application shall accompany the bills and the manner in which payment is desired should also be indicated.
(3) In case, there is specific condition of supplier to supply against cash or there are other such circumstances and if that is in the interest of the Board, the money may be drawn in advance and cash paid.
(4) Stamping of receipts.- Receipts for all sums exceeding Rs. 20/- must be stamped unless they are exempted from stamp duty in accordance with the provisions of Stamp Act as applicable to Rajasthan.