Rule 11 — GFR

Rule 11 (1) Detailed rules and procedure regarding assessment, collection, allocation, remission and abandonment of revenue and other receipts shall be laid down in the regulations of the Department responsible for the same.

Rule 11 (2) In Departments in which officers are required to receive moneys on behalf of Government and issue receipts therefore in Form GAR-6 the departmental regulations should provide for the maintenance of a proper account of the receipt and issue of the receipt books, the number of receipt books to be issued at a time to each officer and a check with the officer’s accounts of the used books when returned.