(a) When money is collected and paid into any of the offices of Trust, a receipt shall be given to the person making payment in UIT Form No. 4. The receipt shall be signed by the cashier and the Head of Office in token of having received the money, who will satisfy himself that the amount has been properly entered in the Cash Book.
(b) The amount in the receipt shall be written both in figures and words.
51. The blank receipt books must be kept under lock and key in the personal custody of the Head of Office.
52. Before a receipt book is brought into use, the number of forms contained therein shall be counted and result recorded in a conspicuous place on the reverse of the counterfoil of first and last receipts of book under the dated signatures of the Head of Office.
Counter Foils of the used receipt books shall also be kept in his personal custody. The account of the receipt and issue of receipt books shall be maintained separately in the stock register, U.I.T.
Form 27.