Section 186 in The Central Government Account (Receipts and Payments) Rules, 1983
186. Repayment of deposits.
(1)Refunds of deposits can be made only on the receipt of the persons entitled to them. Application-cum-Bill in Form G.A.R. 43 shall be used for the purpose.(2)(a)In cases where money on account of deposits were received and credited to Government Account by a departmental officer or at his instance, and detailed accounts are kept by him, the officer should draw the amount on his receipt (affixing his signature in the space provided for 'Claimants' signature' in the bill, after scoring out these words) from the Accounts Officer and make payment to the payee concerned. He may, where necessary, arrange payment from the permanent advance held by him, or wherever it is permissible in terms of sub-rule 2 of rule 6, from current deposit receipts and take action to get the permanent advance recouped or account of the current deposit receipts rendered in the usual manner prescribed therefor, as the case may be.(b)The departmental officer will certify on the bill that the conditions subject to which repayment is to be made, have been fulfilled and that a Note has been kept in his initial records to prevent a second claim.(3)Bill for the purpose shall be duly supported by the challan with which the money was credited to Government Account and departmental receipt, if any, issued to the party. If, however, amount received from more than one person had been credited by the Departmental Officer to Government Account through a single challan (or had been remitted by means of a bank draft to the Pay and Accounts Office for credit to the Government Account), the bill should be supported by (i) a duly attested 'statement showing the names of the depositors to whom the repayment is to be made, the amount repaid, the number and date of the challan (bank draft) with which money was originally credited and the amount, if any, already repaid and (ii) the original departmental receipts, if any, issued to them. The Accounts Officer will, after verifying the availability of balance from the Deposit Register, make an entry in the repayment portion of the register and effect payment, subject to other usual checks.Note 1. - No separate permanent advance may be given and held apart specially for the repayment of deposits; only the office permanent advance may be augmented sufficiently for the purpose.Note 2. - The procedure outlined in the above rule shall apply mutatis mutandis in respect of diet money of witnesses deposited by assessees with the Income Tax Department.
