Refunds of Revenue

194. No useful check can be exercised over refunds of revenue in the office of the Accountant General except in cases where full details of the collections of such revenue are received in that office either in the Treasury accounts or in other documents. It is, therefore, essential that every refund should be noted against the original credit in the departmental accounts where all sums are entered in detail. The voucher for refunds (From no. 19) provides for a certificate of such note having been made.

NOTE—For rules laying down when and in what manner amounts due for payment as refunds of certain classes may be drawn and disbursed, see clause (c) of paragraph 343 and the note thereunder.

195. The Government servant who receives the refund should fill columns 1 to 5 of the form and sign the certificate at the foot, while the Treasury Officer or the Sub-Treasury Officer should verify the credit by means of the particulars in columns 4 and 5, and affix his signature in column 6 in token of his having done so.

196. The sanction necessary for refunds of revenue is regulated by the orders of Government and subordinate authorities. These orders will be found in departmental manuals.

197. Refunds of stamps by courts can be made in the same way as refunds of fines. Refunds by District Officers are regulated by the rules in the Stamp Manual.