Section 317(2) in Bihar Board's Miscellaneous Rules, 1958
(2)Current deposits. - In case of applications for refund of current deposits the application, with Register 25 and the reports referred to above, will be laid before the Deputy Collector in charge, who after satisfying himself that all the necessary reports are in order, shall, if there is no objection to the payment, pass the order of refund in his own handwriting.The clerk in charge of Register 25 shall then prepare the necessary voucher in T.C. Form No. 74 of the Bihar Treasury Code, and submit it to the Deputy Collector incharge who shall sign the voucher, on the claimant being duly identified before him and hand over or have the signed voucher handed over in his presence to the claimant for presentation to the Treasury. The order for refund shall be noted by the clerk both on the record and in column 7 of the Register 25 stating the amount in words as well as in figures and shall be signed or initialled by the Deputy Collector in charge and also by the Accountant.
