75. No Government servant may issue duplicates or copies of receipts granted for money received, or duplicates or copies of bills or other documents for the payment of money which has already been paid, on the allegation that the orginals have been lost. If any necessity arises for such a document, a certificate may be given that on a specified day a certain sum on a certain account was received from or paid to a certain person. This prohibition extends only to the issue of duplicates on the allegation that the originals have been lost and does not apply to cases in which, by existing rules duplicates are prepared and tendered with the originals. In the case of a bill or deposit repayment voucher passed for payment at a Treasury, but lost before encashment or payment, the Government servant who drew the original bill or voucher should ascertain from the Treasury that payment has not been made on the original before he issues a duplicate, which should bear distinctly on its face the word "duplicate" written in red ink (see also paragraph 425).

The non-payment certificate to be given by the Treasury shall be in the form given below :

"Certified that the bill dated........for Rs. .......on account of ....... reported by the drawing and disbursing officer...... (here mention also the name/designation) to have been drawn by him on the Treasury, has not been paid, and will not be paid if presented hereafter.

Treasury:"

The ...............................................................................................

Treasury Officer."

NOTES—(1) The words "passed for payment at a Treasury" occur- ring in this paragraph include bills drawn and signed by a drawing officer but lost before or after presentation at the Treasury.

(2) Certificates issued under this paragraph to private individuals and local bodies, viz., District Boards and Municipal Boards etc., on the allegation that the originals have been lost will be chargeable with a fee of Re. 1. The fees realized should be credited to the head "065—Other Administrative Services—C—Other Services—(G)—Other receipts— Other Miscellaneous receipts.’’