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misunderstanding, such withdrawal may also have legalimplications. In all such cases, in addition to consulting theMinistry of Law, wherever necessary, such a withdrawal shouldbe permitted only after the approval of an officer higher thanthe one who took the original decision, has been obtained andreasons for the reversal or modification of the earlier decisionhave been duly recorded on the file.40.9 Noting on files received from other departments(i)If the reference seeks the opinion, ruling or concurrence of thereceiving department and requires detailed examination, suchexamination will normally be done separately through routinenotes and only the final result will be recorded on the file bythe officer responsible for commenting upon the reference. Theofficer to whom such a note is submitted will either accept thatnote or record a note of his own. In the former case, he maydirect that the note in question or a specified portion thereofmay be reproduced on the main file for communication to thedepartment concerned. In the latter case, he will record asuitable note on the main file itself. In either case, a copy ofthe note recorded on the main file will be kept on the routinenotes for retention in the receiving department before the file isreturned to the originating department.(ii)Where the reference requires information of a factual nature orother action based on a clear precedent or practice, the dealinghand in the receiving department may note on the filestraightaway.(iii)Where a note on a file is recorded by an officer after obtainingthe orders of a higher officer, the fact that the views expressedtherein have the approval of the latter should be specificallymentioned.40.10 Aids to processingTo facilitate processing of cases, each section will develop andmaintain the following records for important subjects dealt with by it:-(i)(ii)(iii)(iv)only); and(v)standing guard files;standing notes;precedent bookstandard process sheets (for repetitive items of workreference folders containing copies of circulars etc.Page 260 of 260