Para 8.51 — MSO (A&E)
Original Rule Text
8.51 All entries regarding the adjustment of objections should be attested by the Section Officer in respect of objections removed as per provision of para 8.50 above.
- MONTHLY CLOSING
What This Means
All entries in the Objection Book regarding the adjustment (clearance) of objections must be personally attested by the Section Officer. This supervisory check ensures that objections are being legitimately cleared based on proper documentation, as prescribed in Para 8.50.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Section Officer must personally attest all clearance entries
- 2Attestation follows the clearance procedure of Para 8.50
- 3Provides supervisory oversight over objection removals
- 4Prevents unauthorized or improper clearance of objections
Practical Example
After the accountant clears five objections in the November Objection Book by recording the received vouchers, the Section Officer reviews each clearance entry, verifies the voucher references, and signs against each entry to confirm the clearance is genuine and properly documented.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does the Section Officer need to attest clearance entries?▼
What follows after the monthly closing of objections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.