Para 17.7.1 — CAM

17.7 CHECKING OF RECEIPTS 17.7.1. The Departmental authorities are primarily responsible to ensure that all revenues or dues to Government are correctly and properly assessed, realized and credited to Government account. IA shall conduct mandatory checks to see whether the Department has effective processes and checks on collection and accounting of all revenue receipts and refunds, and that they are followed correctly. The nature of checks exercised by the Departmental authorities for the following shall also be ascertained:

(i) checks for ensuring prompt detection and investigation of irregularities

(ii) leakage or loss due to double refunds

(iii) refunds with reference to fraudulent and forged vouchers/challans and

(iv) other types of omissions or commissions in the process of levy/collection of taxes or their refunds.