Section 15(2) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(2)Bills for refunds of revenue shall be drawn in V.P. Form 34 (Appendix-XIII). As soon as a refund is made, a note of the grant thereof shall be made against the original credit entry in the relevant accounts.
