The term “Short-payment” includes every case in which the payment

falls short of the credit in the Issue List.

3.98 In addition, to the checks prescribed under several paras to this Chapter, it should be seen that there are no erasures or alterations etc. in the several documents received at different stages of check and if there be any, whether they are duly authorised by proper attestation, If otherwise the irregularity should be brought to the notice of the Postmaster through half margin memo in form No. D.G. (PA)-400 keeping a note thereof against each unauthorised corrections.

Intimation of Errors

3.99 Whenever any difference which falls under one of the classes referred to in para 3.97 is discovered or whenever it is .necessary to order the recovery or the refund of an erroneous payment, or to intimate short or excess credit on account of commission to the Postmaster, an objection statement in Form D.G. (PA)-432 will be prepared and issued in duplicate. Objection statements for wanting M.O.s will be issued in Form D.G. (PA)- 431l as provided for in Para 3.30 B (vi). The amounts of overpayments should be taken to the head “(1) P & T Advances Money Order Overpayments” and (2) “P & T Deposits - Money Order short payments” as “(1) 8553-postal Advances -001-01 Postal Advances-02-0001 - Overpayment or Short credit on Money Orders” and “(2) 8446- Postal Deposits-OO 1 -01- Postal Deposits -6-0001- Short payment or Excess credit on Money Orders”

NOTE -- In urgent cases or in cases of suspicious payments, telegraphic intimations are issued in advance of the objection statement prescribed in this para.

3.100 Objection statements are sent out to enable the postmaster to

take prompt measures for the recovery of Money overpaid (or short collected from the party concerned), or from the person at fault (as the case may require), or the refund of money short paid (or over collected) to the person to whom it is due or for the submission of any wanting vouchers, etc. and it is most important that they should be issued without delay.

NOTE.-In cases where the replies to the Objection Statements indicate that the wanting MOs have already been sent to the Postal Accounts office but are not traceable as having been received in the Postal Accounts office, further reference in form D.G. (PA)-403-C, should be issued so that the Postmaster may either obtain the Memo of admission of payment or take action as laid down in Clause (3) of rule 299 of the P&T Manual, Vol. VI.

Recoveries and refunds

3.101 In issuing the objection statements, the Postmaster should be

definitely instructed to show the receipts and charge (on account of recoveries and refunds) in the schedule of unclassified receipts and payments respectively. If any item of recovery or refund is shown in the list of money orders issued or paid the money order checker should cancel the entry in the money order list and alter the total of the summary, making an explanatory note at foot of the summary for the guidance of the checker of the Postal Accounts Section, who should correct the cash account accordingly and enter the amount in the register of recoveries and refunds referred to in para 3.116.

3.102 Each objection statement should be carefully scrutinized

before it is issued. In the following cases, as also in other cases in which it may be thought necessary, copies of objection statements should be sent to the Heads of Circles or their special attention should be drawn to them:-

(a) Overpayments exceeding Rs. 10 on account of money orders. (b) Short credits exceeding Rs. 10 on account of money orders. (c) Absence of credits for money orders.

(d) Wrong totals of money orders issued and paid lists when the difference exceeds Rs. 10.

NOTE -- All cases of double payments of money orders arising out of the issue of duplicate money orders or otherwise, or of overpayments on money orders or of short credits in the total of money order Issue lists, or of excess charges in the total of paid lists involving Rs. 50 or more, should be investigated thoroughly by Postal Accounts Offices. See that adequate disciplinary action has been taken against the officials responsible for the irregularity and that there has been no attempt at fraud. Cases, in which there is indication of an attempt at fraud, should be fully investigated irrespective of the amount involved.

overpayments of sums exceeding Rs. 1 but not exceeding Rs. 5 in respect of either value or commission should be waived by a Group A or B officer when the correspondence thereon tends to become protracted, and the items do not indicate any postal official and do not form one of a series pointing to systematic fraud. Items exceeding Rs. 5 but not exceeding Rs 25 and items exceeding Rs. 25 but not exceeding Rs. 50 may under similar circumstances be waived under the orders of the Director/Dy. Director of Accounts (Postal) and the Postal Dte (P.A. Wing) respectively.

The entries in the register should be attested by the J.A.O. in charge of the Section and reviewed by the Group A or B Office monthly. Excess credits in value or commission or short payments on money orders of sum exceeding Rs. 1 may be adjusted under the group A or B officer to the revenue head “1201-Postal Receipts-008-00-Other Receipts-02-22-01- Other Items”, if it is found, after correspondence, that the Postmaster could not effect payment of the sum to the part concerned. There is no bar to payment of the amount when claimed subsequently.

3.104 The difference between the figures of the sum money orders

and the cash account will not be known to the Money Order Section until the summary is returned by the checker of the Postal Accounts Section, who will note on it, in red ink, the difference (if any) between the total of the summary and the credit or debit in the cash account. The money order Section will take this difference against the manuscript heading “Error in Accounting” to be introduced in the summary to make the summary agree with the cash account. The adjustment of the difference taken against “Error in Accounting” will rest with the Money Order Section, which should take it to “(1) 8553-Postal Advances-001-01 Postal Advances-02- 0001-Overpayment or Short Credit on Money Orders and (2) 8446- Postal Deposits-001-01-Postal Deposits-6-0001-Short Payments or excess Credit on Money Orders” and take steps to have the amount recovered or refunded, as the case may require.

NOTE -- Difference on a particular summary of sums not exceeding Re. 1 will be

adjusted in the manner indicated in Para 3.56.

Objection Book

3.105 The Objection Book will be maintained in Form No. D.G.

(PA)-433 separately for dealing with the issue of different months and each Circle should have its own set of books. As each head office objection statement for a period is ready for despatch, it will be copied into the Objection Book. When all the objection statements of a Circle have been so copied, the Objection Book will be closed by pasting a closing entry slip [Form No. D.G. (PA)-435] at the bottom of the last page for the month.