398. Parts of refund certificate and their disposal.
- Part I of Form No. 104 shall be retained in the courts and Parts II and III shall be made over to the person to whom the refund or repayment is to be made for representation to the Collector or at the treasury or sub-treasury.Such presentation shall be made within 15 days from the date of the certificate and the certificate shall not remain in force for more than 15 days.On the refund or repayment being made at the treasury or sub-treasury, the officer-in-charge shall fill up Part III and return it to the court which granted the certificate, retaining Part II as his voucher for the refund or repayment:Provided that in the case of refunds where the amount to be refunded does not exceed Rs. 100, the person entitled to the refund may-(a)apply that the amount due, minus postal commission, be forwarded to his address by postal money order;(b)obtain on the application the counter signature of a Judge, Munsif or Magistrate as to his identity : and(c)forward his application, countersigned, as aforesaid, to the Judge, and if the identity seems sufficiently established, Parts II and III shall be sent to the Treasury Officer who shall issue a postal money-order in favour of the applicant for the sum due less postal commission.On the issue of the money-order from the treasury, the officer-in-charge shall fill up Part III and return it to the court which granted the certificate, retaining Part II, as his voucher for refund.
