Minor Head Code requirement: refund List of Payments must follow the prescribed format to ensure accurate accounting and weekly submission. Use of the Annexure 9.5 List of Payments format is mandatory for refund and drawback entries so that the Minor Head Code (column for service-wise accounting) is provided; Commissionerates must send these LOPs to the respective Pay and Accounts Offices on a weekly basis as prescribed under Para-9.8.2 to avoid erroneous accounting.
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Provisions expressly mentioned in the judgment/order text.
Minor Head Code requirement: refund List of Payments must follow the prescribed format to ensure accurate accounting and weekly submission.
Use of the Annexure 9.5 List of Payments format is mandatory for refund and drawback entries so that the Minor Head Code (column for service-wise accounting) is provided; Commissionerates must send these LOPs to the respective Pay and Accounts Offices on a weekly basis as prescribed under Para-9.8.2 to avoid erroneous accounting.
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