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Postal Manual Vol. VIII - India Post

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EXCEPTION – The receipt for a sum exceeding Rs. 100 which has been paid to a person who<br />

is not a postal official will not accompany the memorandum of disbursement but a remark will<br />

appear against the entry of the charge in the acquittance roll to the effect that the receipt has been<br />

sent to the audit office with the establishment bill.<br />

(3) After the above checks have been carried out, the amount which has actually been<br />

disbursed (excluding any amounts originally paid to overseers but returned undisbursed should be<br />

written in words and figures at the foot of the memorandum, and the entry signed and dated by the<br />

Head of the Circle. The memorandum and each of the acquittance rolls should be impressed with<br />

a special stamp and then returned in a service registered cover to the Head Office.

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