Section 78

Acknowledgements of payments made in cash shall be obtained t at the time of payment : except that in the case of payments of wages and allowances to a number of persons such as Daily Rated Workers, the procedure shall be in accordance with Regulation 105.

2. In the case of payments to persons who are illiterate the payee shall make his mark and the payment shall be witnessed by a person other than the person who authorized the voucher. The witness shall sign an ap-propriate certificate.