Para 8.53 — MSO

8.53 The Objection Book should be closed annually and the balances of outstanding objections should be carried forward to the following year’s Book, the entries being attested by a member of the Superintending staff. In the Objection Book of the new year, all such items should be noted (in relevant groups) in a separate section thereof. If the outstanding balances thus brought forward relate to two or more years, the balances of each year should similarly be registered in a separate section. This action, however, cannot be taken completely until the Supplementary Account of the year is received and checked and is accounted for, but it is permissible in anticipation of this event to transfer to the new year’s objection book such items of the old Book as may be affected by the account of the new year accounted for before the Supplementary Account. The Section Officer is however responsible to see that any correction due to the Supplementary Account are carried out neatly in the new Objection Book in due course by plus or minus entries as the case may be made with suitable remarks.