Para 19.5 — MSO (A&E)
Original Rule Text
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
# 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.
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.
What This Means
When checking refund of revenue charges, the main thing to verify is that each refund is supported by a proper receipted voucher containing a certificate that the refund has been noted against the original credit in departmental records. The Treasury Officer must attest the original credit. For detailed revenue heads, the refund should be cross-noted against the original receipt to prevent double claims.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every refund must be supported by a duly receipted voucher in proper form
- 2Voucher must contain a certificate that the refund is noted against the original credit
- 3Treasury Officer's signature attesting the original credit is required
- 4Cross-note the refund against original receipt in accounts to prevent double claims
- 5For lump-sum credits like Land Revenue or Excise, no individual cross-noting is needed
Practical Example
A government department processes a refund of Rs. 50,000 in incorrectly collected excise duty. The accountant checking the refund verifies that the voucher has the Treasury Officer's signature attesting the original deposit, and that the refund certificate states it has been noted in the departmental excise account. Since excise credits appear as lump sums, no individual cross-note is made.
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 main check when scrutinizing refund charges?▼
Why do some revenue heads not require cross-noting?▼
How are refunds of spoilt stamps handled?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.