Section 23 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
23. Adjustment of advances, overpayments or refunds of over charges.
- When it is necessary to adjust the recover) of a portion of an advance payment which has been unused or of an overpayment or there fund of money wrongly paid or any transaction of such description, the receipt or payment of the amount involved shall be entered in the Cash Book in red ink. the Head of Account to He entered in column 6 or column 13, as the ease may he, being the original Head of Account of expenditure or income, as the case may be, preceded by the word "Deduct" and when the amount is carried to the classified abstract, it shall be entered in red ink under the appropriate Head of Account in column 2 on the income or expenditure side, as the case may be, and deducted from the daily total,
