Section 67 in The Punjab Town Improvement Trust Rules, 1939
67.
(1)For all adjustments or transfer entries a separate parte book (form No. 41) should be maintained to show clearly the necessity for such entries with two separate columns for debit and credit. All these entries in the book should be serially numbered, and there should be a separate adjustment voucher for each entry. The monthly total of this book can be carried in the classified abstract where there is only one line for monthly adjustments.(2)When a refund has to be made an entry must be made against the original entry in the demand and collection registers in form No. 3 or 8 to the effect that the amount has been refunded. - vide voucher No. -------, dated --------------, the entry being attested by the officer-in-charge of the department and a certificate to the effect that this has been done endorsed on the refund voucher (form No. 29) and a similar certificate endorsed on the back of the original receipt.
