Section 49 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
49. Refunds of revenue.
- The refund of money collected or credited into the Fund by mistake shall be made only on the demand of the person entitled to receive the money after producing proper authority and on no account shall be drawn on the receipt of the Executive Officer or the Chief Executive Officer and kept in the departmental Chest.(2)Before admitting any demand for refund of such money, the original credit in the Cash Book must be traced or receipt duly linked and an entry should distinctly be made in these documents of the sum ordered to be refunded so as to guard against double or erroneous entertainment of a second claim. When tax or fee is to be refunded a cross reference against the concerned entry shall also be given in the Demand and Collection Register.
