Section 45 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
45. Refunds of revenues. [Section 209.]
(1)Refund of money collected or credited into the fund by mistake shall be made only on the demand of the person entitled to receive the money after producing proper authority and on no [such money] [Substituted for 'account' vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] will be [drawn from] [Substituted for 'drawn on' vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] the receipt of Executive Officer/Chief Executive Officer and kept in the departmental chest.(2)Before admitting any demand for a refund of such money, the original credit in the cash book and the relevant treasury challan must be traced or receipt duly linked and an entry should distinctly be made in these documents of the sum ordered to be refunded so as to guard against double or erroneous entertainment of a second claim. When tax or fee is to be refunded, a cross reference against the concerned entry shall also be given in the Demand and Collection Register.
