Regulation 17

No alteration of a material nature or of the amount or date may be made to a receipt or, in the case of machine-issued receipts, subsequent to machine receipting and issue.

Alterations made shall be in the following manner:Manuscript Receipt Machine-Issued Receipt(a)To be made on the original, duplicate and triplicate of the receipt To be made on the original and duplicate of the receipt.(b)To be initialled by the cashier or collector concerned, and to be checked by the supervisor of the cashier or collector and initialled by him on the duplicate and triplicate To be initialled by the counter cashier and his supervisor.

Any alteration to a receipt must not be made by erasure and must comply with the requirements of rule 90.

If for any reason a receipt form is spoilt and cannot be issued, it must not be destroyed but must be —