Companies (Court) Rules, 1959
345. Vouchers to be filed
Every bill of costs shall, wherever possible, be accompanied by vouchers, and every item of disbursement and the nature thereof shall be distinctly specified, and no payment out of pocket shall ordinarily be allowed except on production of the necessary voucher, and, in the case of advocate's fees in a taxation between party and party, without a certificate signed by the advocate that the fee has been paid:
Provided that in the case of an advocate appearing for the Government or for the Official Liquidator, the fee may be allowed without the production of a certificate that the fee has been paid.