Before a refund of any kind, otherwise in order is allowed the original demand or realisation as the case may be, must be traced and a reference to the refund should be so recorded against the original entry in the cash book and other documents as to make the entertainment of a double or erroneous claim impossible. Any acknowledgement previously granted should, if possible be taken back and destroyed and a note of the repayment recorded on the original of the receipt.
98. Refunds of revenue can be drawn only on the demand and on the receipt of the person entitled to receive them after production of proper authority; on account may they be drawn on the receipt of a Board's Officer and lodged in a deposit account pending demand.
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99. Every refund shall be noted against the original credit in the Board's accounts and other documents in which the moneys received are entered in detail, and a certificate of such a note having been made must be given in all vouchers for refunds.
100. When the tax is refunded cross reference shall be given in the payment voucher and in the demand and collection register.
Form No. 1 (Under Rule No. 8) Monthly Account Month of........19...
RECEIPTS Head of accounts Budget Estimate Receipts from the 1st of April to the end of the previous month Receipt during the month Total receipts from the 1st April to the end of the month of account (Total of Cols. 3 and 4) 1 2 3 4 5 Rs. nP. Rs. nP. Rs. nP. Rs. nP.
EXPENDITURE Head of accounts Budget Estimate Expenditure from the 1st of April to the end of the previous month Expenditure during the month Total Expenditure from the 1stApril to the end of the month of account (Total of Cols. 3 and 4) 1 2 3 4 5 Rs. nP. Rs. nP. Rs. nP. Rs. nP.
[Form No. 1A] [See rule 9(1)] Annual Account.....
Municipal Council/Board.......
For the year 19....... 19........
S.No. Major, Mimor and sub-heads of the budget estimates.
Estimated figures of income/ expenditure for the year Rs. NP Actual figures of the Income/ expenditure for the year Rs. nP.
Remarks 1 2 3 4 5 Form No. 2 [Under rule 19(1) & 20(1) & 21] Demand and Collection Register on Account of Collections for 19 Demand Serial Number Connecting references Name and address of the person from whom the demand is due Current demand (detailed in installments when necessary) Arrears Total Initial of the poster 1 2 3 4 5 6 7 Collection Date of payment Number of receipt with book No.
Period of installment Amount Remissions Balance Initials Remarks including Reference to orders sanctioning remissions 8 9 10 11 12 13 14 15 Form No. 3 [Under rule 21] Duplicate Bill No. ..........
Municipality To Name................. ..................................
Address.....................................................
Name and particulars Period Amount of Demand Total Rs. nP The amount of this bill must be paid within 15 days of presentation after that a notice of demand shall