Section 95 in The Rajasthan Municipalities Accounts Rules, 1963
95. Fines and arrears of tax realised by Court.
(1)Courts realising fines, which under any Act in force are creditable to the Municipal fund, or arrears of Municipal dues recovered through court shall be remitted to the Municipal office along with a statement in form 47.(2)If a refund is ordered to be made, it shall be carefully traced in the original statement (in form 47) and an entry shall be made therein against the items concerned that the refund has been made. The payment shall then be made in the ordinary manner.
