Section 23 in The M.P. Municipal Accounts Rules, 1971
23.
Refunds of revenue shall be noted against the original entry of the receipt of the cash book or other register so as to guard against a second refund of the same amount being accidentally made. A note of the refund shall be made in the counterfoil of the receipt file in the municipal office. Before a refund is authorised, the receipt given to the party should be obtained where possible and cancelled.
