Section 82(3) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(3)Deposits credited to revenue cannot be repaid without the sanction of the competent authority who shall before giving sanction to determine that the item was really received and was carried to the credit of revenue as lapsed and that the claimants identity and title to money are certified by the officer signing the application for refund,
