Procedure for disposal of obsolete refund voucher books. - Income Tax - 1630/CBDT

INSTRUCTION NO. 1630/CBDT Dated: June 25, 1985 The Board has examined the matter of disposal of obsolete refund vouchers and in supersession of all the earlier instructions on the subject, it is desired that the following procedure be followed for disposal of obsolute refund voucher books which are lying with different authorities: (i) The partly used refund voucher books available with the ITO's will have to be preserved by them as the counterfoils of the Refund vouchers already issued by them would be required for reference. So the ITO's should continue to keep with them the partly used refund voucher books but they should cancel the unused refund vouchers and advice notes after putting stamp "Cancelled" over them. Completely unused Refund voucher books lying with the ITO's should be returned to the IAC's/ITOs (Admn). (ii) The IACs/(Admn) should collect the completely unused Refund Voucher books (alongwith Advice Note Books) from the ITOs and send them to the Commissioner of Income-tax alongwith the unused Refund Voucher books lying with them and obtain the signatures of the concerned official in the C.I.T. office in the register maintained by them in token of having received the unused Refund Voucher books and the advice notebooks. The unused Refund voucher books and the advice note books received from the ITO's should be entered again as receipt in the register maintained by the IACs/ITOs (Admn). (iii) The Commissioner's office should ensure that all the unused obsolete Refund Voucher Books and Advice Note books are received by them from the IACs/ITOs (Admn). After having collected all the unused refund voucher books the Commissioners should arrange for their destruction. They should be cut into pieces in the presence of a responsible officer and should be destroyed by fire to prevent their mis-use. The officer supervising the destruction of the Refund Voucher Books and Advice Note books should ensure that the particulars of the Refund Voucher Books destroyed are entered in a special register to be maintained for the purpose. The officer should give a certificate in the register to the effect that the Refund Voucher books mentioned in the register have been destroyed by fire in his presence. 2. The receipt of this instructions may kindly be acknowledged to the undersigned. These instructions may please be brought to the officers working under you.