Section 317(4) in Bihar Board's Miscellaneous Rules, 1958
(4)Treatment in Treasury. - In either case (i.e. refunds of current or lapsed deposits) the Treasury Officer shall follow the procedure contained in Chapter IX of the Bihar Treasury Code (Vide also Rule 189, Chapter V., Section 1, sub-section II, of Bihar Treasury Code Volume I). He has to satisfy himself that the voucher is in order, and he must also be in a position to prove that the payee has actually received the sum noted in the voucher. Particular attention should be paid to Rule 311 above in cases of payments to agents. On no account should the Accountant or any of his subordinates be allowed to take payment of the money on behalf of the applicant.
