Para 20.46 — MSO (A&E)
Original Rule Text
20.46 If, in the case of items awaiting clearance, a real objection is afterwards found to exist (e.g. recovery is ordered of part of the charge), only the part cleared will be entered, and the rest will still remain outstanding till disposed of, Care must be taken that the real objection, when found is duly communicated to the Treasury Officer or other authority or Government servant, and noted in the objection Book below the original objection or as a foot-note to it.
What This Means
When an item initially marked as 'awaiting clearance' is later found to involve a real objection (for example, partial recovery is ordered), only the portion that is genuinely cleared gets entered as an adjustment. The remaining amount stays outstanding until fully resolved. The newly discovered objection must be communicated to the Treasury Officer or the government servant and noted in the Objection Book as a footnote or below the original entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1An 'awaiting clearance' item may later reveal a genuine objection
- 2Only the truly cleared portion is entered as adjusted
- 3The remaining objectionable amount continues as outstanding
- 4The real objection must be formally communicated to the Treasury Officer or government servant
- 5The new objection is noted below the original entry or as a footnote
Practical Example
A payment of Rs 50,000 was booked under 'Items adjusted but awaiting clearance' pending receipt of the detailed bill. When the bill arrives, it shows only Rs 40,000 was admissible. The Rs 40,000 is cleared as adjusted, while Rs 10,000 becomes a real objection for recovery. The Accountant communicates this to the Treasury Officer and adds a footnote to the original Objection Book entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens when an uncleared item turns into a real objection?▼
Does the original 'awaiting clearance' entry get cancelled?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.