Section 3 in Andhra Pradesh Board of Revenue Standing Orders - Collection of Revenue
3. List of over-payments to be published in the village: - As soon as the accounts of the fasli are closed and the exact amounts of over-payments can be ascertained from columns 1 to 6 of Account No. 14C. a notice signed by the Tahsildar should be published in the village giving a list of over-payments and stating that the amounts which can be adjusted as advance payments towards pattas will be adjusted towards the revenue due under those pattas in the current year, and that persons who have made over-payments which cannot be so adjusted, should apply to the Tahsildar for the refund of those amounts. The notice and the list should be prepared in duplicate and the Village Headman should be required to return one copy with the signature or mark of parties to whom refunds are due as far as practicable and with a certificate to the effect that it was duly published not only in writing but by beat of drum in the village. The procedure for the refund of over-payments is laid down in S.O. No. 189, Paragraphs 9 to 11.
B.S.O. 37-B : Collection and refund of back assessment:
