Refund voucher controls: strengthen issuance, recordkeeping and bank cancellation to prevent fraudulent encashment through supervisory oversight. Supervisory officers must enforce adherence to prescribed procedures for issuance, security, custody and quarterly verification of refund voucher books; maintain proper records of issue and utilisation; and ensure that when the signing officer changes, the incoming officer immediately cancels the earlier bank authorisation and updates custody controls to prevent fraudulent encashment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund voucher controls: strengthen issuance, recordkeeping and bank cancellation to prevent fraudulent encashment through supervisory oversight.
Supervisory officers must enforce adherence to prescribed procedures for issuance, security, custody and quarterly verification of refund voucher books; maintain proper records of issue and utilisation; and ensure that when the signing officer changes, the incoming officer immediately cancels the earlier bank authorisation and updates custody controls to prevent fraudulent encashment.
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