Section 190(1) in The Central Government Account (Receipts and Payments) Rules, 1983
(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.
