Section 223(1) in The Navy (Pay And Allowances) Regulations, 1966
(1)On the first day of April each year, every officer who has received advances falling under the head"Advances Repayable", (for example, advances for the purchase of motor cars or motors cycles or bicycles, advances on the first formation of messes in Indian Naval Ships, and the like) shall send an acknowledgement in the prescribed form (Appendix X) to the Controller of Defence Accounts (Navy) stating that the amount of advance or loan outstanding on the 31st March of that year is due from him and is to be accounted for by him.
