Disposal of obsolete refund vouchers: retain partly used, cancel unused, collect, register and destroy securely with certified record.

Procedure requires ITOs to retain partly used refund voucher books for counterfoil reference and cancel unused vouchers; IACs/(Admn) to collect completely unused voucher and advice note books from ITOs, forward them to the Commissioner with register entries and receiving signatures; and Commissioners to ensure collection and arrange secure destruction by cutting and burning in the presence of a responsible officer, with particulars entered in a special register and a certification of destruction recorded.

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