Para 7.3 — MSO (A&E)
Original Rule Text
7.3 When application is made for refund of a lapsed deposit, a note of it should be made against the entry of the deposit in the Statement of Lapses. The Officer who signs the order for refund should also initial the entry of refund order in the Statement of Lapses. The fact of payment should be noted in the number book of the orders, Form 13 and the Section Officer should initial the entry in the prescribed column.
NOTE 1.-In the case of repayments of deposits which are made after the original District Registers of Receipts have been destroyed, the check of the refund will be confined to seeing that a lapses deposit of the particular amount in question, is actually outstanding in the Statement of Lapses, the verification of the claimants' title to the refund being left to the authority who signs the application for refund.
NOTE 2.-In the case of lapsed deposits paid without pre-check by the Accountant General under orders of Government, a note of the refund should be made against the entry of the deposit in the Statement of Lapses. It should be also seen that the item was really received, was carried to credit as lapsed and drawn by a person who might have drawn it any time before the lapse.
# PLUS AND MINUS MEMORANDUM
What This Means
When someone applies for a refund of a deposit that has already lapsed, the application must be noted against the original entry in the Statement of Lapses. The officer authorizing the refund must initial the entry. The fact of payment is recorded in the number book (Form 13), and the Section Officer must initial the relevant column. Special procedures apply when original district registers have been destroyed or when refunds are made without pre-check by the AG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Refund application must be noted against the original entry in the Statement of Lapses
- 2Authorizing officer must initial the refund entry in the Statement of Lapses
- 3Payment fact is noted in the number book (Form 13) with Section Officer's initials
- 4If original registers are destroyed, check is limited to verifying the lapsed deposit exists in the Statement
- 5For refunds without AG pre-check, verify the item was actually received, lapsed, and claimant is entitled
Practical Example
A retired teacher applies for refund of Rs 25,000 deposited as earnest money 4 years ago, which has since lapsed. The AG office locates the entry in the Statement of Lapses, the Deputy AG signs the refund order and initials the entry. The clerk records the payment in Form 13. Since the original district register was destroyed after the prescribed retention period, the check is limited to confirming the deposit exists in the Statement of Lapses.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a lapsed deposit be refunded?▼
What if the original deposit register has been destroyed?▼
What additional checks apply for refunds made without AG pre-check?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.