Panchayat:Repo18/Law Manual Page0920
Rule-21
(c) The Receipts shall be machine-numbered and written up by using double sided carbon paper, when issued manually. The original shall be retained in the office and duplicate shall be issued to the remitter.
(d) Computer generated receipts shall be issued when the accounting operations are computerized and the procedures prescribed by the Government in this behalf shall be followed.
(e) No copy of a Receipt shall be issued for whatever reasons. If any necessity arises for such a document a certificate of remittance may be issued.
(2) In the case of moneys received by the Ex officio Secretaries/Implementing Officers on behalf of the Panchayat, the following procedure shall be observed
(a) All moneys received by the Ex officio Secretaries/Implementing Officers on behalf of the Panchayat in cash or in the form of Cheques, Demand Drafts, Indian Postal Orders or other means shall without exception be acknowledged by a Receipt denoting the nature of the instrument.
(b) The form of receipts to be issued by the Ex officio Secretaries/Implementing Officers shall be different from the form of receipt issued by the Secretary and shall be in the form prescribed in the Accounts Manual. The receipt books for the use of the Ex officio Secretaries/Implementing Officers shall be printed and supplied by the Secretary in the form prescribed for the purpose.
(c) The Receipts shall be machine-numbered and written up by using double sided carbon paper, when issued manually. The original shall be retained in the office of the Ex officio Secretary /Implementing officer and duplicate shall be issued to the remitter.
(d) Computer generated receipts shall be issued when the accounting operations are computerized and the procedures prescribed by the Government in this behalf shall be followed.
(e) No copy of a Receipt shall be issued for whatever reasons. If any necessity arises for such a document a certificate of remittance may be issued.
21. Receipt of Panchayat dues by cheques/demand drafts. (1) Cheques/demand drafts may be accepted in payment of Panchayat dues. On receipt of Cheque/demand draft, a Receipt shall be issued, specifically indicating therein, that the amount is subject to realisation"
(2) It shall be ensured that the cheque amounts of the out station cheques for Panchayat dues include Bank Charges. If Bank Charges are not included in the cheque amount, such charges shall be demanded and obtained from the remitters separately.
(3) The Panchayat shall maintain a record of all cheque/demand drafts and other bank instruments received.
22. Dishonour of Cheques received. (1) In the event of a cheque being dishonoured by the Bank, the Panchayat shall cancel the office copy of the Receipt and the fact shall be intimated at once to the tenderer of the cheque stating that the Receipt issued for the payment through cheque stands cancelled and that he/she has to make payment of such amount in cash or demand draft only, along with the amount of Bank Charges debited by the Bank, if any.
(2) The Panchayat shall acknowledge the payment made by the party in this regard by the issue of a fresh Receipt.
(3) The dishonoured cheque shall be retained by the Secretary and it shall not be handed over to anyone till the amount is remitted by the party.
(4) Based on the intimation regarding the dishonour of cheques or the Statement of Dishonoured Cheques, received from the Bank, the Accountant shall make reverse entries in the Account Books.