Section 34 in The M.P. Municipal Accounts Rules, 1971
34. Refunds.
- Muharrirs in-charge of exit out posts shall maintain an account of refunds of transit duty in Form No. 18. The account will show on the one side the muharrir's permanent advance and on the other details of refunds. It shall be balanced daily and sent, accompanied by transit duty passes, to the Revenue Inspector/Sub-Inspector or any officer appointed by the Council for this purpose, who will check the daily accounts with vouchers and counterfoils and initial it. The muharrir's advance shall be verified by the Revenue Inspector/Sub-Inspector or any other officer appointed for the purpose at least once a month. Applications for refund of octroi receipts other than the transit duty shall be in Form No. 19 which is procurable from the Municipal office, free of charge. These applications shall be registered in Form No. 20. The pass given by the Revenue Inspector/Sub-Inspector to exporters to enable them to claim refund of octroi shall be in Form No. 21. Refund will be made on presentation at the Municipal office of this form duly filled in. In the case of goods despatched by railway, it is not necessary' to attach the railway receipt to the refund form. It will suffice if the railway receipt is produced at the exit out post; it will be returned after taking a note for purposes of refund.Note. - In the case of dutiable articles exported by railway as personal luggage the production of the railway receipt with the pass need not be insisted upon.
