Identify incorrect form of cash with respect to modes of cash accepted in Public Works Department from options given below.

Explanation:
Temporary Advance

• Temporary Advances are granted to S.D.O. or Overseer (S.O) for making a specific payments on bills or Muster Rolls etc, already passed for payment by the Divisional Officer.
• The account is maintained and submitted in Form 2 as in the case of Imprest. From the above it follows that:

1. Temporary Advance is granted only on passed bills while Imprest is granted without such bills.
2. Imprest is recouped while Temporary Advance is never recouped.

 Additional InformationCash Book

• It is one of the most important account records of the Division. 
• It is maintained in Form 1 for all cash transactions taking place from day to day strictly in order of occurence.

Imprest

• An imprest is a standing advance of a fixed sum of money given to Sub Divisional Officer and Overseer (S.O) to enable them to make day to day petty payments for proper discharge of their duties.

?Reciepts

• Sub Divisional Officer and Overseer (S.O) are requested to release money in Goverment account which they should promptly bring in his books and remit it to the Treasury or Bank duly supported by a memorandum or Challan in Form T.R-6
• A cash reciept in Form 3 must invariably be granted in each case of the release of money.