Para 20.45 — MSO (A&E)
Original Rule Text
20.45 In the Objection Book, in the columns of amount under "Mode of adjustment", will be entered each successive fragment disposed of, each entry in the Adjustment Register must have its distinct answering entry in the these columns, and both entries will be initialled by the Section Officer at the same time.
(1) In the case of objections against which on amounts are entered in the money columns of the Objection Book, no entries should be made in the Adjustment Register.
(2) The entry in the Objection Book of each adjustment may be certified by the initials of the AAO/Section Officer provided that the entry is made in the
Adjustment Register clearly, and in all cases in which the order communicating the objectin has not been complied with fully, on the authority of an order signed by the Branch Officer in charge. The Branch Officer will of course, review, not only the Objection Book but also the Adjustment Register at frequent intervals.
What This Means
In the Objection Book, each fragment of a partially resolved objection is recorded in the 'Mode of adjustment' money columns, and every entry in the Adjustment Register must have a corresponding entry in the Objection Book. Both entries are initialled by the Section Officer simultaneously. For objections without money column amounts, no entries are made in the Adjustment Register. The AAO/Section Officer can certify Objection Book entries by initials, but only if the Adjustment Register entry is clear and any partially complied orders are authorized by the Branch Officer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each partial adjustment is entered separately in the money columns
- 2Every Adjustment Register entry must match a corresponding Objection Book entry
- 3Section Officer initials both entries at the same time
- 4Non-monetary objections do not appear in the Adjustment Register
- 5Branch Officer authorization is required when objection orders are not fully complied with
Practical Example
An objection of Rs 30,000 is partially resolved — Rs 20,000 is recovered in May. The Accountant enters Rs 20,000 in the Adjustment Register and simultaneously in the Objection Book's 'Mode of adjustment' column, with the Section Officer initialling both. The remaining Rs 10,000 stays outstanding. When a further Rs 10,000 is recovered in July, the same process repeats to close out the objection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can an objection be settled in parts?▼
When does the Branch Officer need to get involved?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.