47. Claims of the department against other departments of the Government should be dealt with in accordance with the rules in paragraphs 189 to 191 and Appendix IX of volume V of the Handbook. Recoveries made in cash under those rules should be treated like other revenue receipts realized in cash; but when a book adjustment has to be made, a bill setting forth full particulars of the claim should first be sent to the officer concerned in form no. 4 (E-18) and its return duly watched

48. On receipt of the accepted bill the amount should be entered on both sides of the cash-book, on the Dr. side by credit to the appropriate head of revenue and on the Cr. side by debit to "Book Transfer," the accepted bill being treated as a voucher in support of the debit.