Section 312 in Bihar Board's Miscellaneous Rules, 1958
312. Refunds of current deposits.
- Refunds of current deposits be made upon the authority of the officer who ordered the acceptance of the deposits. The Collector or Deputy Commissioner may sanction refunds rendered necessary by any order that he or the Commissioner of a Division has passed including refunds in cases of erroneous payments, and of payments on account of lands released by competent authority.The Commissioner of Excise has been authorised to sanction refunds in excise cases. The Commissioners of Divisions and the Director of Land Records and Surveys are competent to sanction refunds from deposits made in respect of survey and settlement proceedings carried out under their respective supervision. All other refunds require the authority of the Commissioners of Divisions, who will inform the Accountant-General of any refunds that they may authorise. They may also sanction interest upon sums refunded.
