Figures in accounts and receipts to be in Arabic numerals

In the receipt to be given under clause

1. (b) of sub-section

1. (1) of section 3, in the statement of account to be furnished under clause
   • (c) of that sub-section, and in the copy of the entries to be delivered under sub-section
2. (2) of section 4 the figures shall be entered only in Arabic numerals.