what is the PRPOER way of accounting salaries ETF EPF


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my friend paid Rs.6.00 Lakhs go a government office through a demand draft for a particualr permission/license. But actual fee payable by is Rs.2.00 Lakhs. Peviously submitted demand draft for Rs.6.00 Lakhs has not been adjusted into governmet account. he went to govt.office and requested to return the 6.00 Lakhs demand draft and assured that he wll pay th actual fee of 2.00 Lakhs. Can he get back the previously submitted Rs.6.00 Lakhs demand draft duly paying the actual fee of 2.00 Lakhs

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