Section 67(2) in The Punjab Town Improvement Trust Rules, 1939
(2)When a refund has to be made an entry must be made against the original entry in the demand and collection registers in form No. 3 or 8 to the effect that the amount has been refunded. - vide voucher No. -------, dated --------------, the entry being attested by the officer-in-charge of the department and a certificate to the effect that this has been done endorsed on the refund voucher (form No. 29) and a similar certificate endorsed on the back of the original receipt.
