Para 19.5 — MSO

19.5 In the scrutiny of charges for refunds, the principal point to be examined is that it is supported by duly receipted vouchers in proper form. These vouchers should contain a certificate that the refund has been noted against the original credit in the departmental account. They should also contain the signature of the Treasury or Sub-Treasury Officer attesting the original credit into the treasury by single items or in a lump sum.

In cases where full details of the revenue under the head are given in the treasury accounts or other documents rendered to the Accountant General’s office, a

1. For refund of fines, the note should be made in the statement of fines in those A&E offices where the statement is still received from the Court. 2. Refunds of the value of spoilt stamps are checked against entries of corresponding receipts in the Plus and Minus Memoranda. No check can, however, be exercised over the refund of stamps duty allowed by Civil Courts as well as of interest, if any, that may have accrued on that value.

DISCOUNT ON STAMPS note should be made against the item of receipt in the original accounts received from the Treasury so as to prevent a double claim, but in cases where the credit is shown in the treasury accounts in a lump sum, as in the case of Land Revenue, Excise etc., no note need be made against the aggregate credits.