Para 2.35 — CAM
Original Rule Text
The procedure for payments of refund of revenue will continue to be governed by the provision of Rule 22 (1) to (4) of R&P Rules, 2022 read with para 2.35 to 2.38 of Subsidiary Instructions to R&P Rules, 2022. The bills for refund of revenue should be presented to the concerned PAOs to whom the departmental officers are linked. The PAO will, before making payments, verify the original credit from his records and also keep a note of the refund against the original credit.
2.17 POST CHECK OF BILLS PAID BY CHEQUE DRAWING DDOs.
(i) In the case of bills paid without PAO pre-check by the DDOs having cheque drawing powers, the PAO will exercise post checks to ensure that the payments have been made adhering to financial propriety and applicable rules and regulations.
(ii) The checks of various categories of bills shall also be kept in mind at the time of conducting post-check of vouchers to be received from the cheque drawing DDOs.
2.18 MERGED DDO SCHEME
The Merged DDO Scheme came into being in terms of the instructions contained in Ministry of Finance, Department of Expenditure O.M. No.F.1 (4)-E (Coord.)/86 dated 12th February, 1986. Under this scheme, the functional and day-to-day administrative control of the Cash Branch/DDO at the secretariat level in each Ministry/Department except the Ministry of External Affairs, would vest in the respective Head of Accounting Organization. They will ensure proper discharge of all items of work entrusted to the Cash Branch or the Merged DDO and exercise all financial powers vested in them as Head of the Department/Head of the Office in relation to the Merged DDOs, in the same way that they are exercised in relation to the Pay and Accounting Organisation. With these revised arrangements, the records maintained by the merged DDOs will become fullfledged accounts records, eliminating the need for maintenance of duplicate accounts records in Pay & Accounts Office. The Merged DDO will function as normal DDO and maintain GPF accounts and issue GPF statements. For GPF they will otherwise discharge all functions of a PAO, except for payment of GPF which will be invariably submitted to the PAO.
What This Means
This para covers three important procedures: refund of revenue, post-check of bills paid by Cheque Drawing DDOs, and the Merged DDO Scheme. For revenue refunds, departmental officers submit bills to their linked Pay and Accounts Officer (PAO), who verifies the original credit in records before releasing the refund and notes it against the original entry. For bills paid by DDOs with cheque-drawing powers without prior PAO pre-check, the PAO conducts a post-check to confirm that payments followed financial propriety and applicable rules. The Merged DDO Scheme (1986) places functional control of the Cash Branch/DDO at the secretariat level under the Head of Accounting Organization, eliminating duplicate record-keeping between DDOs and PAOs. The Merged DDO handles GPF accounts and issues GPF statements but must submit final GPF payments to the PAO.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Revenue refund bills must be presented to the PAO linked to the departmental officer, who verifies the original credit before payment
- 2PAOs post-check bills paid by Cheque Drawing DDOs to ensure financial propriety and rule compliance
- 3The Merged DDO Scheme (1986) consolidates accounts records under the Head of Accounting Organization, eliminating duplicate record-keeping
- 4Merged DDOs function as normal DDOs and maintain GPF accounts, but GPF payments must still go through the PAO
- 5The scheme applies to all Ministries/Departments except the Ministry of External Affairs
Practical Example
A taxpayer overpaid customs duty and applies for a refund. The departmental officer prepares a refund bill and submits it to the linked PAO. Before releasing the refund, the PAO checks the original credit entry in their records, confirms the amount, and notes the refund against it to prevent double refunds. Meanwhile, in a Ministry operating under the Merged DDO Scheme, the Merged DDO independently processes monthly GPF statements for staff but routes all actual GPF withdrawal payments through the PAO for pre-check and payment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the PAO's role in revenue refunds?▼
What is the Merged DDO Scheme?▼
Can a Merged DDO make GPF payments directly?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.