APPENDIX II

(See PARAGRAPHS 22, 55 AND 128)

Classification of Forest Revenue and Expenditure

PART I

The following are the minor heads prescribed for the classification of Forest receipts and expenditure:

REVENUE

EXPENDITURE

A—Direct Demands on the Revenue

Explanatory Notes

(1) All receipts and disbursements in the United Kingdom on behalf of the Government are finally brought to account on the books of the Accountant General, Uttar Pradesh, under the appropriate heads of account concerned. This minor heads is intended to exhibit the loss or gain by exchange in these transactions between the United Kingdom and the Government.

(2) Such expenditure consists of payments on account of—

(1) leave salaries and deputation pay,

(2) sterling overseas pay,

(3) stores for India, and

(4) other charges.

Hitherto provision for expenditure falling under items (l), (2) and (4) was excluded from departmental budgets and included in a separate demand, the expenditure under which was booked in the Home accounts and controlled by the High Commissioner or the Secretary of State for India, while provision in connection with item (3) was made under the relevant Indian grants and expenditure was booked in the Indian accounts. The above arrangement has ceased under the new constitution and has been replaced from 1st April, 1937, by one under which all transactions in England are transferred to India through the remittance accounts for incorporation under the appropriate major, minor and sub-heads in the Indian accounts. A new minor head, "Charges in England," with the four sub-heads mentioned above, has, therefore, been introduced with effect from 1937-38 under various major heads of accounts, and budgeting officers are required to frame estimates and control expenditure under these sub-heads and to submit them, with their usual budget estimates, to Government in the Finance Department through the Accountant General, Uttar Pradesh. These estimates will be intimated to the High Commissioner for India or the Secretary of State at the commencement of each financial year.

Under the budgeting arrangement previous to April, 1937, the officers indenting stores through the High Commissioner were required to place the requisite funds at the disposal of the latter at the time the indent is sent. Under the new arrangement, however, it is not necessary to do so. Now the officer making the purchase should only intimate to the High Commissioner the details of the budget allotment in the Indian grant concerned to which the cost will be taken. In other respects the procedure for obtaining stores from the United Kingdom laid down in paragraph 8 of Appendix X to the Financial Handbook, Volume V, is applicable.

(3) This head should record the interest on capital outlay on individual forest schemes which is specifically met from borrowed funds.

Explanatory notes

(1) This head is intended for exhibition of expenditure of a capital nature in the Forest Department which is met from borrowed funds. Other Forest expenditure of a capital nature in the Forest Department which is not met from borrowed funds, is not recognized as such in regular accounts and is debited initially and finally to "10—Forest."

(2) This head will be credited with the recoveries of expenditure previously debited to the capital major head when the recoveries cannot conveniently be taken to any other minor head.

(3) See explanatory note (2) under head "10—Forest".

PART II

The following are the prescribed subordinate heads into which revenue and expenditure should be classified in the Accounts and the Budget of the department:

Revenue—X—Forests

R.I.—Timber and other produce removed from the forests by Government Agency

R.I. a—Timber

Revenue on timber of all kinds cut or collected in or removed from the forests by Government agency, or purchased by Government, and the expenses of cutting, collecting removing or purchasing which are charged to B.I.a and B.8.g.

Example

Payments under contract agreements for lost, missing or burnt logs, sleepers or other timber (see R.V.a.)

R.I.b–Firewood and Charcoal

Revenue on all firewood and charcoal cut or collected or manufactured in or removed from the forests by Government agency, or purchased by Government, and the expenses of cutting, collecting, removing or purchasing which are charged to B.I.b. and B.8.g.

Example

Payments under contract agreements for lost, missing or burnt·firewood and charcoal (see R.V.a.)

R.I.c—Bamboos

Revenue on all bamboos cut or collected or removed from the forests by Government agency, or purchased by Government and the expenses of cutting, collecting, removing or purchasing which are charged to B.I.c.

Example

Payments under contract agreements for lost, missing or burnt bamboos (see R.V.a.)

R. I. d—Resin

All revenue from resin.

R. I. e—Grass and other minor produce

Revenue on all produce other than timber, firewood, charcoal, bamboos, or resin cut or collected in or removed from the forests by Government agency, or purchased by Government, and the expenses of cutting, collecting, removing or purchasing which are charged to B. I. e.

Examples

Payments under contract agreements for lost, missing or burnt grass or other minor produce (see R. V. a.).

Sale proceeds of hay, etc. etc.

R. II—Timber and other produce removed from the forests by consumers or purchasers

R. II. a—Timber

Revenue on timber of all kinds removed from the forests by consumers or purchasers, and the expenses of cutting, collecting and removing which are defrayed by them. [Should any incidental expenses for marking or girdling or temporary revenue collecting establishments be incurred by Government on such timber, they would be charged to B. 2 (see that head).]

Examples

Payments for the valuation of timber on land applied for cultivation.

R. II. b—Firewood and Charcoal

Revenue on firewood and charcoal removed from the forests by consumers or purchasers, and the expenses of cutting, collecting and removing which are defrayed by them. [Should any incidental expenses for marking or girdling be incurred by Government on such firewood and charcoal, they would be charged to B. 2 (see that head)].

Examples

Sale-proceeds of firewood and brushwood sold to contractors from the plains rakhs.

Sale-proceeds of firewood and brushwood sold standing on forest or waste land sold, granted or leased for cultivation.

R. II. c—Bamboos

Revenue on bamboos removed from the forests by consumers or purchasers and the expenses of cutting, collecting and removing which are defrayed by them. [Should any incidental expenses be incurred by Government on such bamboos, they would be charged to B. 2 (see that head).]

R. II. d—Grazing and Fodder grass

Revenue on grazing and fodder grass removed from the forests by consumers or purchasers and the expenses of cutting, collecting and removing which are defrayed by them. [Should any incidental expenses be incurred by Government on such grazing and fodder grass, they would be charged to B. 2 (see that head).]

Examples

Sale-proceeds of grazing leases, and of grazing and grass cutting permits.

R. II. e—Other minor produce

Revenue on all produce other than timber, firewood, charcoal, bamboos, grazing and fodder grass removed from the forests by consumers or purchasers, and the expenses of cutting, collecting and removing which are defrayed by them. [Should any incidental expenses be incurred by Government on such produce they would be charged to B. 2 (see that head).]

Examples

Sale-proceeds of cardamom leases.

" of skins, horns and manure.

R. III.–Drift and waif wood and confiscated forest produce

Revenue on all unclaimed drift and waif timber and on confiscated timber and produce of all kinds, whether transferred to Government account or not. Recoveries from owners of salvage expenses on claimed drift timbers.

R. IV.–Revenue from forests not managed by Government

Duty on foreign timber and other forest-produce, such as:

Boom dues on timber from non-Government Forests.

Rafting fees on timber from non-Government Forests.

R. V.–Miscellaneous

R. V. a–Fines and forfeitures

Fines—Realization by fines inflicted under a Magistrate’s order when credited to Forest Revenue.

Forfeitures—Of deposits for non-fulfilment of agreement.

By securities for non-fulfilment of agreement.

All payments for non-fulfilment of agreement other than those mentioned under R. I. a, b, c, e.

R. V. b.—Refunds and other sources

All revenue which does not fall under any other head.

All sums accepted as compensation for offences compounded by Forests officers. All such sums should be classified as revenue of the forest damaged, since such receipt is not a fine but the recovery of the cost of specific damage done and should be treated accordingly.

Refunds by the payees of sums previously disbursed by the Department.

Examples

Sale-proceeds of forest lands and buildings (not exceeding Rs. 50,000) for which the Forest Department had to incur expenditure (any special and non-recurring receipts from forest land and buildings exceeding Rs. 50,000 unconnected with expenditure previously debited to a capital head shall be credited to "LI—Extraordinary."

Rent of land under temporary cultivation.

Rent of wells, watercourses, water mills, depots, shops.

Fees on registration of property marks.

Fees on duplicate permits.

Pass and removed permit fees.

Sale-proceeds of fishing contracts or leases.

Sale-proceeds of licences to catch hawks.

Sale-proceed of hunting and shooting permit.

Sale-proceeds of condemned tents, furniture and other stores, also of condemned live-stock, tools and plant.

Sale-proceeds of confiscated impliments and other articles which are not "forest produced’’ (see R. III).

Cost of delivering timber at railway stations when separately charged.

Price of stores lost and paid for by workmen, contractors or establishment.

Sale of boiler ashes.

R. V. c.—(1) Rents of buildings and furniture.

(2) Recoveries of water-tax.

R. V. d.—Water-tax on residential buildings.

R. V. e.—Recoveries of cost of Government establishment from private bodies.

R. V. f.—Contributions towards leave salary.

R. V. g.—Passage contribution.

R. VI—Receipts in England.

R. VII—Loss or gain by exchange.

R. VIII—Deduct Refunds.

Refunds of forest revenue to be adjusted by deduction from receipts.

Refunds on account of rents of buildings.

EXPENDITURE—10—Forest

A—GENERAL DIRECTION

1. Pay of Officers:

(a) Chief Conservator of Forests (non-voted).

(b) Forest Engineer (non-voted).

2. Pay of Establishment:

(a)Clerks.

(b) Servants.

3. Allowances and Honoraria:

(a) Cost of passage (non-voted).

(b) Travelling allowance (voted).

(c) Travelling allowance (non-voted).

(d) House rent and other allowances.

4. Grants-in-aid.

5. Contingencies (non-contract):

(a) Carriage of tents and records.

(b) Other charges.

B—CONSERVANCY AND WORKS

B.I.—Forest produce extracted by Government agency.

B.I.a.—Timber.

All charges for work connected with the cutting or collecting of timber in and removal of timber from the forest by Government agency.

Examples

Marking, felling, logging, sawing, measuring, moving, extracting by paths, slides or otherwise, launching, catching, landing, classifying, stacking, guarding and preserving timber.

Blasting or otherwise clearing river-beds for the extraction of timber.

Commission to coolie-chowdris in connexion with any such work.

Making and repair of boats used on timber works.

Construction and repair of temporary buildings in connexion with timber works.

Construction and repair of temporary roads, slides and tramways for extracting timber.

Clearing and fencing timber depots.

Advertisement and notice of timber sales.

Compensation on account of land temporarily taken up for timber works.

Compensation on account of damage done by timber works.

Thinning and cutting out of inferior. species, where the operations form part of the main exploitation prescribed and yield principally timber (B. I b. and B. 8 g).

Cutting out of burnt trees, where the operation is a profitable one and yield principally timber (B. I b. and B. 8 g).

Pay and travelling allowance of temporary establishment employed on timber works.

Expenses in connexion with accidents to workmen and others.

Repairs of tools, stores and plant used on timber works.

Carriage of tools, stores and plant used on timber works otherwise than on first receipt or on transfer from one division to another (see B. 6 c).

Watching timber supposed to be stolen.

B.I.b.—Firewood and charcoal

All charges for work connected with the cutting or collecting of firewood, the manufacturing of charcoal, or the removal of firewood and charcoal from the forests by Government agency.

Examples

As under B. I a; but for fuel and charcoal intead of for timber.

Weghment of fuel and charcoal, also cost of bags, baskets, etc. for the storage or transport of the same.

Thinning and cutting out of inferior species, where the operations form part of the main exploitation prescribed and yields principally firewood and charcoal (see B. I A and B. 8 g).

Cutting out of burnt trees and shrubs or brustwood, where the operation is a profitable one and yield principally firewood and charcoal (see B. I A and B. 8 g).

B.I.c.—Bamboos

All charges for work connected with the cutting or collecting or the removal of bamboos from the forests by Government agency.

Examples

As under B. I. a: but for bamboos instead of for timber.

B. I. d.—Resin

Charges for resin.

B. I. e. Grass and other minor produce

All charges for work connected with the collection in or removal from the forests by Government agency of grass and of produce other than timber, firewood, charcoal, bamboos and resin.

Examples

As under B. I. a. but for grass and minor produce instead of timber.

Collection of myrobalans.

Collection of stag’s horns.

Weighment of minor produce.

Rearing of lac.

Rearing of silkworms and sale of cocoons.

Watching produce supposed to be stolen.

B. 2.—Forest produce extracted by other agency

All incidental charges in connection with the removal of produce of all kinds from thc forest by consumers or purchasers.

All charges incurred in connection with produce given free or under privileges or to right-holders.

Examples

Marking trees or other produce for removal.

Marking out areas from which produce may be removed.

Pay and travelling allowance and uniforms of temporary establishment employed to supervise removals, issue permits or to guard grass preserves, as well as incidental charges connected with the formation of the preserves.

Erection and repair of temporary huts for such establishment.

Construction and repair of temporary roads, bridges or other works. When used solely or mainly for the removal of produce by purchasers.

Commission paid for collecting revenue classified under R. II.

Payment of fees to lambardars and others for collecting grazing dues.

Payment of tahsil establishments entertained for keeping account of grazing dues collected.

Cost of lamp-oil at Revenue chaukis.

Payment for assistance by seizing and impounding cattle.

B. 3—Drift and waif wood and confiscated forest produce.

Charges in connexion with drift and waif timber including amounts paid for salving, claimed and unclaimed drift wood, collecting, moving, storing and disposing of such timber.

Charges in connexion with confiscated forest produce of all kinds.

Examples

Pay and travelling allowance and uniforms of temporary estabalishment employed on drift timber works, and on rivers.

Repairs of tools, stores and plant used on such works.

Carriage of tools, stores and plant used on such works, otherwise than on first receipt or on transfer from one division to another (see B. 6. c).

Watching produce supposed to be stolen.

Carriage of confiscated produce.

B. 4—Payment and charges on account of collection of revenue from private forests not managed by Government.

Examples

Pay and uniform for temporary establishments engaged in the protection or collecting of foreign timber.

Cost of collecting non-Government timber at the booms, construction and repairs, etc. of a boom.

B. 5—Rent of leased forests and payments to share-holders in forests managed by Government.

Examples

Payments for Banda and Gorakhpur shared forests.

B. 6—Live-stock, stores, tools and plant

B. 6 a—Purchase of cattle

Examples

Purchase of elephants, buffaloes, bullocks, mules and well-cattle.

B. 6. b—Feed and keep of cattle

Examples

Feed and keep of elephants, buffaloes, bullocks, mules and well-cattle.

Medicines and vetrinary charges.

Pay and uniform of establishment in charge of live-stock, Rent of grounds for stabling elephants and other animals.

Ferry hire for elephants and elephant gear.

B. 6. c—Stores, tools and plant

Purchase in India (and repairs) of tools, stores and plant of all kinds and for whatever purpose obtained [Charges for carriage on first receipt or on transfer from one division to another to be debited to B. 6. c other charges for carriage to be debited to works (see instructions under other heads)].

Purchase of petty stores such as paint, ironmongery, etc. should be charged to the work concerned.

Examples

Carts, mining tools, crow-bars, spades, pickaxes, phowrah, saws, files, saw-sets, badges, taxes, marking hammers, and other marking implements.

Surveying and mathematical instruments, measurers. Elephant gear.

Arms and accoutrements.

Tents and apparatus belonging thereto, such as ropes and saleetas.

Furniture for rest-houses.

Office furniture including tables, chairs, almirahs, boxes, carpets, locks, keys, weighing-machines.

Repairs of rest-house and office furniture and tents, carriage of stores, etc. on first receipt.

B. 7.—Communications and buildings

B. 7. a Roads and bridges

Construction and repair of permanent and semi-permanent roads, paths, bridges, tramways, and timber slides, i.e. of such as are not classed as "temporary" and charged to works (see B. I. a., B. 2 and B. 8 e).

Examples

Cutting and clearing of interior lines where they are used mainly as roads or path (see B. 8 e. B. 8 f. and B. 8 g).

Pay and travelling allowance and uniform of temporary establishment employed on these works.

Repairs of tools, stores and plant used on these works.

Carriage of tools, stores and plant used on these works, other-

*In many cases cleared lines serve as boundary lines, fire protection lines and export or inspection roads. The cost of clearing and maintaining such lines should be charged to B. 7. a. B. 8. a. and B. 8. f. according to circumstances, but the entire cost should be charged under one subhead only.

wise than on first receipt or on transfer from one division to another (see A. IX. c).

Purchase of or compensation for land taken up for permanent or semi-permanent roads or paths.

B. 7. b (i)—Buildings

Construction and repair of permanent and semi-permanent buildings, i. e. of such as are not classed as "temporary" and charged to work (see B. I. B. 2 and B. 8. e.).

B. 7 b (ii)—Water-tax on residential buildings

Examples

Purchase of or compensation for building sites.

Purchase and carriage of materials.

Pay and travelling allowance of establishment employed on these works.

Repairs of tools, stores and plant used on these works.

Carriage of tools, stores and plant used on these works, otherwise than on first receipt or on transfer from one division to another (see B. 9. c.).

Rates and taxes on building.

B. 7. c—Other works

Works other than those to be charged to M. 7. a or B. 7 b.

Examples

Clearing snow from buildings.

Closing and securing unoccupied buildings.

Construction and repair of wells, tanks and bunds or anicuts.

Laying out and keeping in order office or rest-house compounds and camping-grounds.

Pay and travelling allowance and uniform of temporary establishment employed on these works.

Repairs of tools, stores and plant used on these works.

Carriage of tools, stores and plant used on these works, otherwise than on first receipt or on transfer from one division to another (see B. 9. c.).

Purchase or rent of or compensation for land taken up for wells, tanks and camping-grounds.

B. 8—Forest organization and improvement

B. 8. a.—Demarcation

All charges connected with the demarcation of forest boundaries and the erection and repairs of boundary marks; also the maintenance of outer boundaries, except where they are specially cleared for fire protection.

Examples

Digging trenches, erecting fences, cutting and clearing lines, erecting and numbering pillars when done on an outer boundary.

Laying down checking outer boundaries when not done as part of a survey.

Pay and travelling allowance and uniform of temporary establishment employed on these works.

Repairs of tools, stores and plant used on these works.

Carriage of tools, stores and plant used on these works, otherwise than on their first receipt or on transfer from one division to another (see B. 6. c.).

B. 8. b—Cost of forest settlements; compensation for land and rights

Compensation for expropriation of land and commutation of rights paid under the Forest Act. or otherwise than as provided under B. 1 and B. 7.

Cost of settlement operations.

Purchase of land for plantations and forest purposes.

B. 8. c.—Surveys

All charges connected with surveys undertaken by the Survey of India or with topographical surveys by local officers, and all charges connected with maps, whether originally prepared or copied but not purchased (see B. 6 c.). Surveys in connexion with and subsidiary to other works such as demarcation settlements, roads, buildings, exploitation. etc. will be charged to the sub-head concerned.

Examples

Pay and travelling allowance and uniform of temporary establishment employed on surveys.

Laying out and clearing of compartment lines for Surveys.

Repairs of tools, stores and plant used on these works.

Carriage of tools, stores and plant used on these works, otherwise than on first receipt or on transfer form one division to another (see B. 6. c.).

All contingent charges incurred in connexion with regularly constituted Survey parties.

B. 8. d—Working Plans

All charges connected with working plans.

Purchase, repairs and carriages of stores, tools and plants are chargeable to B. 6. c.

The pay and travelling allowance and allowances of permanent establishment should be charged to appropriate sub-heads under C., but all sub-charges in connexion with the temporary establishment will be charged to B. 8. d. Any work undertaken solely and mainly for the working plan will come under B. 8. (d).

B. 8. e—Sowing and planting

All operations to induce or help regeneration in areas under concentrated regeneration, i.e. sowing and planting, nurseries, fencing, burning slash or undergrowth cultural operation, etc.

The following are the areas which will be taken as under concentrated regeneration.

All P. B. I. areas or their equivalent until removed by a working plan division from P. B. I.

All coppice areas, felled over until they cease to appear in Form no. 18-A.

All plantation areas, until they cease to appear in Form no. 18-B or C.

(An exception to this will be in the Afforestation Division for exceptional reasons).

The following are examples of the works to be charged to B. 8(e).

The following works in areas included in or connected with areas under concentrated regeneration.

Nurseries, fencing, soil preparation, sowing, planting, weeding, tending, creper cutting, cultural operations, special fire lines, departmental burning of slash, or undergrowth, inspection paths.

NOTE—Clearing and burning fire lines, or construction and repair of roads, passing through such areas, such works being part of the general divisional scheme of fire protection or roads will be charged to B. 8. f and B. 7. a, respectively.

B. 8. f—Fire Protection

Cost of all measures for protecting forests.

Examples

Cutting and clearing of lines made and maintained solely or principally for purposes of protection from fire (see B. 7. b., B. 8. a and B. 8. e. and B. 8. g.). Sweeping up of dead leaves.

Laying out and keeping in order traveller’s camping-grounds in fire-protected forests. Extinguishing fires, including rewards to villagers.

Measuring up burnt areas.

Pay and travelling allowance of temporary establishment employed on fire-protection, also pay of watchers employed as daily labourers.

Repair of tools, stores and plant used in fire-protection.

Carriage of tools, stores and plant used in fire-protection otherwise than on first receipt or on transfer from one division to another (see B. 6. c.).

B. 8. g.—Other works

Inducing or helping regeneration in areas outside concentrated regeneration.

The following works in areas included in or connected with areas not under concentrated regeneration.

Nurseries, fencing, soil preparation, sowing, planting, weeding or any operations to induce or help regeneration.

Tending, creeper cutting, cultural operation, unremunerative thinnings, burning sal areas to induce regeneration.

NOTE—Early burning of chir areas as a measure of first-protection will be charged to B. 8 (f).

B. 9.—Miscellaneous

B. 9. a—Law charges

All charges connected with legal business.

Examples

Pleaders’ fees.

Witnesses’ expenses.

Printing charge-sheets.

Copying judgments.

Stamps.

All other costs connected with the institution or defence of cases in Courts.

B. 9. b.—Rewards for killing wild animals

B. 9. c—OTHER CHARGES

All expenditure under "B—Conservancy and Works" not chargeable under other heads or sub-heads.

Examples

CHARGES IN CONNECTION WITH TROUT

Collection, preparation and carriage of museum and herbarium specimens and of produce for Forest Schools, Museums, Exhibitions, etc.

Reward to establishment or other persons when duly authorized, except in connection with fires (B. 8. f).

Charges in connection with chemical analysis and experiments.

Charges in connection with meteorological observations.

B. 10—SUSPENSE

Advances to contractors, suppliers and labourers in connection with the execution of works.

C—ESTABLISHMENT

1. Pay of Officers :

(a) Conservators (non-voted).

(b) Members of Indian Forest Service (non-voted).

(c) Provincial Forest Officers (voted).

2. Pay of Establishment :

(a) Subordinate Forest Establishment.

(b) Clerical Establishment.

(c) Dispensary staff.

(d) Temporary establishment.

(e) Pay or stipend of students while under training.

3. Contribution to Central Government for training of I. F. S. probationers and rangers.

4. Allowances and honoraria :

(a) Cost of passages (non-voted).

(b) Travelling allowances (voted).

(c) Travelling allowances (non-voted).

(d) House-rent, honoraria and other allowances.

5. Contingencies (non-contract) :

(a) Stationery.

Examples—Purchase of stationery and freight, etc.

Typewriters.

(b) Carriage of tents and records.

Examples—Carriage of tents and records.

Khalasis and dak runners.

Bardaish.

(c) Rents, rates and taxes.

Examples—Rent of residential buildings.

Rent of non-residential buildings.

Water-tax.

Taxes other than those on buildings.

(d) Official postage and telegram charges.

(e) Other charges.

Examples of charges debitable to C. 6 (e):

All charges under C—Establishment not chargeable under other heads or sub-heads.

Carriage of parcels otherwise than by post and where not chargeable to other heads.

Uniforms.

Fuel for office use.

Printing.

Lighting office.

Sweeping office.

Dusters for office use.

Making and pulling punkhas.

Purchasing and watering tatties.

Binding and preserving of books and office records.

Matting and chicks.

Mounting maps.

Bastas for vernacular records.

Purchase and carriage of books and maps.

Forms.

Tin map cases.

Rent of telephone.

Carriage of money from or to treasuries.

Commission on money orders.

Purchase and repairs of bicycles.

6. Grants-in-aid contributions for passages of officers transferred to or from other Governments (non-voted).

"D—Interest on Capital Outly : see explanatory note (3) under head ‘10—Forest’ on page 94."

"E—Charge in England: Expenditure in England should be shown under the following heads subordinate to this minor head:

1. (i) Leave salaries and deputation pay (voted).

(ii) Leave salaries and deputation pay (charged).

2. Sterling overseas pay (charged).

3. Stores for India.

4. Other charges.

Under each of these sub-heads the charges should be distinguished between expenditure of the Secretary of State and that of the High Commissioner for India.

"F—Loss or Gain by Exchange : see explanatory note (1) under head ‘X—Forest’ on page 93."

(2) Under head B-6—Expenditure on account of the hire of cattle will be charged under the appropriate sub-head as part of the outlay on the work for which they are required.

(3) Refunds of forest revenue should appear as minus entries in the revenue side of the accounts irrespective of the year in which the revenue was credited.