Para 13.3.1 — CAM

13.3.1 Since the challans/paid cheques are important documents of evidence for receipt/payments from Government account, dealing/FPB should take utmost care to ensure these are not lost or misplaced during the handling of documents. However, in the event of loss or misplacement of documents, the FPB should obtain certificate from the dealing branch against such challan/paid cheques respectively, and attach it with the scroll. These certificates should also be serially numbered and indicated against the entry in the relevant scroll. Such scrolls of the dealing branch should not be included in the Main scroll unless a certificate as mentioned above supports it.