Observance of rules of receipt of government money and payment in public account.

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....NSTRUCTION NO. 1442/CBDT  Dated: December 30, 1981 A case has been brought to the notice of the board where the tax was reported to have been collected on the basis of the receipts issued f....

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.... the treasury rules for receipt of Government moneys and payment of such moneys in the public account. It seems that the procedure laid down in the boards Instructions is not being strictly adhered to....