Punjab Police Rules Volume 1 - Sangrur Police

178 Punjab Police Rules, 1934 Volume 1, CHAPTER 10
(2) In cases where receipts cannot be obtained (as in charges for railway tickets, etc.),
or where a reward is paid to a person whose name it is necessary to keep secret an acknowledgement
from the person [through whom the money is paid may be substituted. (Article
104(3), Civil Account Code, Volume I].
(3) In cases where money is remitted by money order, the payee’s receipt need not be
taken on a voucher or acquittance roll. The Post Office receipt and the payee’s acknowledgment
should be attached, on receipt, to the voucher acquittance roll concerned.
(4) Covers or labels of parcels, etc., bearing the Post Office stamp of postage due should
be kept as receipt vouchers. Postal receipts for parcels, receipts for railway freights, and
covers or labels of value-payable articles should be endorsed, under the signature of the
officer paying the amount, with the particulars of the payment made and the accounts
classification according to which the payment is to be debited.
(5) Receipts may be obtained in a single form from one or more payees, provided the
amounts are payable from one major head, and provided, that receipts for items exceeding
Rs. 25 shall be on vouchers separate from those for sums of and below that sum.
(6) Receipts for allowances to menials attached to police lock-ups are chargeable to a
different major head from other police expenditure, so must be taken on separate vouchers.
For convenience of departmental accounts, vouchers for the following classes of
expenditure should also be kept separate :-
(a) Police Deposit.
(b) Additional Police Account.
(c) Contingencies, divided as described in rule 10.110.
(d) Chanda Fund.
In all cases particulars must be given, in the space on the form for "head of appropriation
chargeable", of the distribution of the payment, which is to be made in the accounts.
Rule 10.34
10.34. Cancellation of vouchers. - All vouchers whether required to be submitted to
the Audit Office or to be filed in the office from which the payment is made shall be cancelled
with a suitable rubber stamp.
Rule 10.35
10.35. File book of vouchers. - (1) Vouchers shall be filed in skeleton books of suitable
size as follows :-
A. - General Cash Account and Police Deposit vouchers. - To contain vouchers of
sums detailed in the cash book.
B. - Additional Police Account vouchers.
C. - Travelling Allowance Acquittance Rolls.
D. - Contingencies. - For all vouchers for contingent expenditure other than that of
Additional Police which should be filed in book B, the file shall be divided according
to the primary units of contingent expenditure detailed in Appendix
10.111. Separate files shall be kept for each month.
(2) Vouchers relating to files A, B and C will be numbered serially for the financial year
and those in file D will be given a monthly number.
Rule 10.36
10.36. Duplicate receipt bills and cheques. - (1) If an original receipt is alleged to
have been lost a duplicate may not be issued. A certificate may be issued to the effect that
on a certain day a specified sum was received from or paid to a certain person for credit,
or debit, to a certain account.
(2) In cases of loss of bills, cheques, etc., duplicates may be issued after it had been as-