S.L. 601.1 Art. 48Returns of arrears of revenue and of abandoned claims.

(1) All officers charged with the supervision of the collection of other moneys due to the Government shall furnish to the

Accountant General for transmission to the Auditor General annual returns in duplicate showing the state of the arrears in the collection of such sums, together with reasons for non-collection.

(2) Returns of arrears of revenue or abandoned claims shall be submitted as early as possible and in any case not later than the 31st March in each year and shall include all amounts due for collection on 31st December but remaining unpaid up to the end of the following January.

(3) In the event of there being no such arrears, a "Nil" return shall be furnished.

D. PAYMENTS