Section 317 in Bihar Board's Miscellaneous Rules, 1958
317. Collectorate procedure in dealing with application for refund of current or lapsed revenue deposits.
- The following procedure is prescribed in the Collectorate for dealing with applications for current and lapsed revenue deposits:-(1)Applications. - All applications for refund of revenue deposits, whether current or lapsed, filed by claimants, or by their authorised agents (vide Rule 311 above) will, on receipt, be dealt with in the Collectorate Munshikhana or the Certificate Department and entered in Register 25 (separate volumes of which are maintained in the Certificate Department and in the Rent Suit Department where rent suits are tried by Revenue officers). The clerk in charge of the Register shall then obtain in form no. 928 of Scheduled XIV reports (a) from the department in which the deposit was received, or from the Record Keeper, if the record has been consigned to the Record Room, as to whether the claim is correct, (b) from the clerk-in-charge of "attached" cases as to whether the deposit is under attachment, and (c) from the Accountant to the effect that the deposit is actually in existence.(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.(3)Lapsed deposits. - In the case of applications for refunds of lapsed deposits, the application with Register 25 and the reports referred to in Clause (1) above, shall similarly be placed, in the first instance, before the Deputy Collector in charge who after satisfying himself that every thing is in order and that there is no objection to the payment shall have a voucher in T.C. Form No. 74 of the Bihar Treasury Code prepared. He shall then sign the application and initial the voucher in token of his having made the necessary check. The application together with the voucher, the record of the case and Register 25 will then be laid before the Collector who after seeing that the necessary scrutiny has been made by the Deputy Collector in charge, and satisfying himself as to the identity of the applicant and after making any other enquiry necessary, will sign the voucher, which shall then be sent to the Accountant-General for his sanction. On being received back from the Accountant-General it will be made over to the claimant by the Deputy Collector in charge after satisfying himself as to the identity of the former and the order for refund noted on the record and in column 7 of Register 25 as in the case of current deposits [Vide clause (2) above],(4)Treatment in Treasury. - In either case (i.e. refunds of current or lapsed deposits) the Treasury Officer shall follow the procedure contained in Chapter IX of the Bihar Treasury Code (Vide also Rule 189, Chapter V., Section 1, sub-section II, of Bihar Treasury Code Volume I). He has to satisfy himself that the voucher is in order, and he must also be in a position to prove that the payee has actually received the sum noted in the voucher. Particular attention should be paid to Rule 311 above in cases of payments to agents. On no account should the Accountant or any of his subordinates be allowed to take payment of the money on behalf of the applicant.(5)Procedure subsequent to payment. - After the date of refund has been noted in column 8 of Register 25 and in the record of the refund case, a note of payment shall be made in the original record by the clerk in charge of that record, and a note to the effect that this has been done shall be made in column 9 of Register 25 by the clerk in charge of the register after proper verification. This entry shall be initialled and dated by the Deputy Collector in charge.(6)Procedure in sub-divisions. - In sub-divisions the Revenue Peshkar shall keep Register 25 in his custody and the necessary voucher prepared by a clerk who is not attached to the Accounts Department of sub-treasury. The Sub-divisional Officer will discharge the functions of the Collector in respect of refund applications.(7)Refunds of other than Revenue deposits. - In dealing with applications for refunds of other than revenue deposits, e.g., custody fees, criminal deposits, fines, forfeitures, sale proceeds of unclaimed intestate properties, etc., the procedure laid down at pages 118-125 of the Patna High Court Rules and Orders, Volume I (Criminal) and pages 204-211, Volume I (Civil), should be followed.
