Section 193

Whenever collections are paid into the Treasury, or as soon as possible after they have been paid into a Bank, a Collector's Statement together with the relevant original sheet of the Cash Book and the relevant duplicate receipts shall be presented to the Treasury or Sub-Treasury in support of the cash or the bank paying-in-slips as the case may be. The Collector's Statement shall summarise the collection into the rellevant Heads and Sub-heads.

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