GOVERNMENT OF MADHYA PRADESH ... - Mptreasury.org

(C)
(D)
• Bill for Refund should be presented in Form MPTC – 44
or Form MPTC 45.
• The claim in Refund bill should be in conformity with the
entries in the Receipt Register.
• The deposits lying unclaimed for more that three years
should be lapsed and credited to Government.
• Sanction of AG against lapsed deposit, with validity of
three months.
Responsibility:-
• The dealing Assistant in Receipt section is primarily
responsible for receipt, sorting, recording of challans in
Receipt Register. He verifies the Refund bills with entry in
Register and records a note against it.
• ATO is responsible for checking Receipt Register,
Scrutinising refund bill and submitting timely returns.
• Treasury Officer is overall responsible for maintenance of
all Records, preparation of timely returns.
Rules/References:-
• S.R. 62, 544, 546, 548, 550, 551, 552, 558, 560, 562, 564,
565, 567 MPTC Vol-I.
• MPFD Memo No. 24/four/R-1/93 Dt. 7.1.93.
• MPFD Memo No. 534/1024/R-1/four Dt. 26.6.93.
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