THE MADHYA PRADESH TREASURY CODE ... - Mptreasury.org

THE MADHYA PRADESH TREASURY CODEVOLUME I421. The following provisions shall apply to refunds of revenue credited (other thantaxes on income), where the amount involved does not exceed Rs. 100;(i)On receipt of a refund order passed by the Collector or other officerconcerned, the Treasury Officer may at his discretion issue a notice (a)inviting the person to whom the refund is to be made to receivepayment at the treasury, and(b) intimating that on failure to complywith the invitation within one month(or such longer period as mayappear necessary) the amount of the refund will be remitted to thepayee by Postal Money Order at his expense.(ii)When the payee appears in person at the treasury, the TreasuryOfficer should see that no avoidable delay occurs in getting thevoucher for the refund signed by the payee who may then receive thepayment personally or by a duly authorized agent or by money orderat his own expense.(iii)When a money order is issued under clause(b) of the notice referred toin(i) above, the Treasury Officer should follow the procedureprescribed in Subsidiary Rule 182(1).(iv)On receipt of the money order acknowledgment duly signed by thepayee, it should be attached to the refund voucher in which the fullamount of the refund and the deduction made therefrom on account ofthe money order commission should be clearly shown; the vouchershould then be disposed of in the usual way. The Accountant-Generalwill accept such voucher with the money order acknowledgement as avalid receipt for the full amount of the refund entered therein.Note:1- Rules regarding refund of sales tax paid in excess by dealers are containedin part VIII of M. P. Sales Tax Rules, 1947.Note:2- Provision regarding refund of Electoral Deposits are contained in section 158of the Representation of the People Act, 1951(XLIII of 1951. )CHAPTER IV 44 of 60WITHDRAWAL FROM THE CONSOLIDATED FUNDAND THE PUBLIC ACCOUNT