19. Except where the Director of Savings otherwise directs, every deposit made to the credit of a depositor's account shall be entered in the deposit book relating to that account by the person receiving it at the time when it is received, and the entry shall be attested by that person:
(a)where the deposit book is not produced at the time when a deposit is made, the deposit shall be entered when the book is next received at the principal office of the National Savings Bank;
(b)on the opening of an account, a receipt so attested may be issued for the first deposit by the person receiving it and the deposit entered in the deposit book by an officer of the Director of Savings when the book is issued to the depositor.