Section 190 in The Central Government Account (Receipts and Payments) Rules, 1983
190. Procedure for repayment of lapsed deposits.
(1)Deposits, the detailed accounts of which are required to be kept by the departmental officer and which are credited to Government under provisions of rule 189 cannot be repaid without pre check by the Accounts Officer. On receipt of bill in Form G.A.R. 46 (along with the original departmental receipts issued to the refundees) from the departmental officer concerned, the Accounts Officer will pass the bill after checking that the item is covered by the credit reported by the departmental officer as lapsed and carried to the credit of Government and that the claimant's identity and title to the money are certified by the departmental officer who signs the application for the refund. The amount of the bill may, wherever necessary, be paid to the departmental officer on affixing his signature in token of receipt in the space provided for "Claimants' signature" in the bill after scoring these words.(2)Deposits, the detailed accounts of which are kept in the accounts office and which are credited to the Government under rule 189, may be refunded on receipt of an application-cum-bill in Form G.A.R. 46 (along with the original challan or departmental receipt as the case may be) from the departmental officer after verifying that the item was really received, is traceable in his records and was carried to the credit of the Government as lapsed and was not paid previously and that the claimant's identity and title to the money are certified by the officer countersigning the application for the refunds.(3)The repayment of lapsed deposit shall be recorded in the appropriate deposit register of receipts so as to guard against a second payment. If the payment is made after the Register of Receipts has been destroyed, the responsibility for verifying the claimant's title to the refund shall devolve on the authority who signs the application-cum -bill in Form G.A.R. 46.
