171. The trustee shall not make any payments out of the estate except with the concurrence of the Official Receiver. Every cheque or other authority for such payment shall be made out by the trustee and signed by him, and be submitted to the Official Receiver for approval and countersignature; and no payment shall be made on any such cheque or other authority unless it bears the countersignature of the Official Receiver. A memorandum of all payments authorized to be made shall forthwith be prepared by the trustee and signed by him, and when countersigned by the Official Receiver shall be filed by the latter in Court.