Receipt books shall, on receipt in the Panchayat, immediately be counted, numbered and entered in the Stock Book of Forms. Each Receipt Book shall be serially numbered and paged and a certificate of the number of pages each book contains shall be furnished in each book and signed by the Secretary or Accountant or other Officer duly authorised in this behalf. The issue of Receipt Books shall be in order of their numbers and the signature of the receiver obtained in the Stock Book of Forms. No fresh Book shall be issued before the previous one is completely exhausted and the counter foil is returned to the Panchayat, except under unavoidable circumstances. In such cases, the reason shall be specifically written in the new Receipt Book.