Para 8.48 — MSO (A&E)
Original Rule Text
8.48 Under each head the objection relating to each distinct transaction should be treated as a separate item and a serial number should be assigned to it.
What This Means
Within each category of objection in the Objection Book, every distinct transaction that has an objection must be treated as a separate item and given its own serial number. This ensures each objection can be individually tracked, followed up, and cleared without confusion with other objections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each distinct transaction gets a separate objection entry
- 2Serial numbers are assigned to each objection item within its class
- 3Enables individual tracking and clearance of every objection
- 4Prevents mixing up of different objections under the same head
Practical Example
Under the 'Want of Vouchers' section, the accountant records: Serial No. 1 — Voucher for Rs. 45,000 for road repair (July account), Serial No. 2 — Voucher for Rs. 12,000 for material purchase (July account), Serial No. 3 — Voucher for Rs. 78,000 for bridge work (August account). Each gets its own line and tracking.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can multiple missing vouchers from the same month be combined into one entry?▼
Do serial numbers restart each year?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.