Section 317(3) in Bihar Board's Miscellaneous Rules, 1958
(3)Lapsed deposits. - In the case of applications for refunds of lapsed deposits, the application with Register 25 and the reports referred to in Clause (1) above, shall similarly be placed, in the first instance, before the Deputy Collector in charge who after satisfying himself that every thing is in order and that there is no objection to the payment shall have a voucher in T.C. Form No. 74 of the Bihar Treasury Code prepared. He shall then sign the application and initial the voucher in token of his having made the necessary check. The application together with the voucher, the record of the case and Register 25 will then be laid before the Collector who after seeing that the necessary scrutiny has been made by the Deputy Collector in charge, and satisfying himself as to the identity of the applicant and after making any other enquiry necessary, will sign the voucher, which shall then be sent to the Accountant-General for his sanction. On being received back from the Accountant-General it will be made over to the claimant by the Deputy Collector in charge after satisfying himself as to the identity of the former and the order for refund noted on the record and in column 7 of Register 25 as in the case of current deposits [Vide clause (2) above],
