72. In cases where public officers present claims for small

Responsibility in certifying

Voucher.

Surcharge for unauthorised payment.

Certificates relating to Stores.

payments made by th~m, sub-vouchers in the form of actual receipts '··

j shall be produced whenever practicable. When sub-vouchers cannot '

'

be obtained the officer shall certify in the space provid¢d on the

_

voucher that the charges have been incurred solely upon the public service and are fair and reasonable and have actually qeen paid by him.

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