Para 8.10 — GPF_MANUAL

8.10 The receipt of ledger cards from the “ old Account Officer has to be watched only in the case of proforma adjustments. In the case of transfer of Government servant from one Government to another or from one account/audit circle to another, only the receipt of the balances in his former account with the “Old Accounts Officer” need be watched as the old ledger cards have to be retained by the old Accounts Officer.