Administration Manual - B.E.S.T. Undertaking.

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also granted to officers not residing in the Undertaking’s quarters but
residing within Greater Mumbai Limits.
6.7. D.E.A. DEPOSIT REGISTER:
Receipts are passed by the Sales Department for the deposits received
from hirers. A DEA Deposit Register is maintained in which entries are
recorded chronologically showing the date of receipt, deposit amount,
hire account and the name of the hirer. This Register is checked with
duplicate copies of receipts to ensure that entries in respect of receipts
to ensure that entries in respect of amounts, names, etc. are correctly
recorded.
6.7.1 DEPOSIT REFUND BILLS:
When a hirer’s account is closed and the Refrigerator is returned, a bill
is initiated by the DCE(G) to refund the deposit paid by him after
recovering all the charges in respect of hire, replacement of parts etc.
when a refund bill is passed it is ensured that –
1) entry in the Deposit Register is closed;
2) balance hire charges, if any, are recovered;
3) charges as mentioned in the DEA advices, are recovered.
6.7.2 Revenue Stamp Register and Recoupment Bill:
Revenue Stamp is required to be affixed on each receipt passed for an
amount of over Rs.5,000/-. For this purpose, an imprest advance is
maintained by the department. A record of revenue stamps utilized is
maintained in the Revenue Stamp Register. This Register is checked
with the duplicate copies of receipts and later the recoupment bill is
passed.
6.7.3 Annual Reconciliation Statements: