Refund vouchers-Fraudulent encashment. - Income Tax - 1891/1991

INSTRUCTION NO. 1891/1991 Dated: December 31, 1991 The Board have noted with concern that some cases of fraudulent encashment of refund vouchers have occurred in a few Commissioners charges, primarily because the procedure set out for issue of refund vouchers, security and safe keeping of refund vouchers books, and for quarterly verification of refunds set out in circular No. 39 (F.No. 22/24/76-AP(DOMS) of 15 July, 1980 and in the Manual of Office Procedure (Vol. II PART A) 1982 has not been adhered to. 2. A copy of the circular No. 39 and relevant extracts from the Manual of Office Procedure of, are enclosed for ready reference. The Board expects that supervisory officers will ensure that these instructions are strictly complied with. 3. The Board would also like to emphasise that proper record of issue and utilisation of refund voucher books should be maintained and that the supervisory officer should ensure that whenever there is a change of the officer authorised to sign the refund vouchers (due to transfer, retirement or any other reason), immediate action is taken by the incoming officer to cancel the earlier authorisation with the Bank. 4. These instructions may be brought to the notice of all officers in your region.