Section 20 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
20. Adjustment of advances, over payments of refunds or over charges. [Section 209.]
- When it is necessary to adjust the recovery of a portion of an advance payment which has been unused or of an overpayment or the refund of money wrongly paid or any transaction of such description, the receipt or payment of the amounts involved shall be entered in the cash book in red ink, the head of account to be entered in column 6 or in column 13, as the case may be, being the original head of account of expenditure or income, as the case may be, preceded by the word "Deduct" and when the amount is carried to the classified abstract it shall be entered in red ink under the appropriate head of account in column 2 of the income or expenditure side, as the case may be, and deducted from the daily total.
