{"id":2935,"date":"2025-01-20T12:55:10","date_gmt":"2025-01-20T12:55:10","guid":{"rendered":"https:\/\/departmentaltests.com\/?p=2935"},"modified":"2025-07-22T14:30:04","modified_gmt":"2025-07-22T14:30:04","slug":"chapter-x-deposits-introductory","status":"publish","type":"post","link":"https:\/\/www.schoolpathram.in\/model-test\/chapter-x-deposits-introductory\/","title":{"rendered":"CHAPTER X ; DEPOSITS  Introductory"},"content":{"rendered":"<div>\n<div>\n<div>\n<h2>CHAPTER X<\/h2>\n<h1 style=\"text-align: center;\">DEPOSITS Introductory<\/h1>\n<h3><b>(Article. 267)<\/b><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>267. In connection with the transaction of public business the Government receive moneys deposited with them for various purposes by or on behalf of various public bodies and members of the public, and afterwards account for them by repayment or otherwise. Any department of the Government may receive such deposits; a large number of them relate to the revenue administration or the administration of justice. In relation to certain classes of deposits, e.g.,<b>\u00a0<\/b><b>Deposits of Local Funds<\/b>, the Government\u2019s function is merely that of a banker ; in connection with certain other classes,<b>\u00a0e.g., Civil Deposits, they also control the administration of the money.\u00a0<\/b><\/div>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<div>\n<div>The Government sometimes decide to set aside sums from the revenues of a year or a series of years to be accumulated as a \u2018Fund\u2019, the balance at the credit of which is held as a deposit and expended on specified subjects. They also receive contributions from other sources to some such funds which they administer.<\/div>\n<div><\/div>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<div id=\"aswift_1_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><iframe loading=\"lazy\" id=\"aswift_1\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?client=ca-pub-7276495299741921&amp;output=html&amp;h=280&amp;adk=3728015884&amp;adf=2043573441&amp;pi=t.aa~a.1261311059~i.9~rp.4&amp;w=604&amp;fwrn=11&amp;fwrnh=100&amp;lmt=1653436308&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=1737042067&amp;ad_type=text_image&amp;format=604x280&amp;url=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F10.html&amp;host=ca-host-pub-1556223355139109&amp;fwr=0&amp;pra=3&amp;rh=151&amp;rw=604&amp;rpe=1&amp;resp_fmts=3&amp;sfro=1&amp;wgl=1&amp;fa=27&amp;adsid=ChEI8MmlmQYQusTRvu6qs8GpARI5AKO4xHIBIY0eR7Wn7hNob7G_Eogd3w2hZko0EYBH4GhHnOUd6BHM4EAnwrblKeCJHg2dk62_KKPR&amp;uach=WyJXaW5kb3dzIiwiMC4xLjAiLCJ4ODYiLCIiLCIxMDUuMC41MTk1LjEyNiIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkdvb2dsZSBDaHJvbWUiLCIxMDUuMC41MTk1LjEyNiJdLFsiTm90KUE7QnJhbmQiLCI4LjAuMC4wIl0sWyJDaHJvbWl1bSIsIjEwNS4wLjUxOTUuMTI2Il1dLGZhbHNlXQ..&amp;dt=1663660648624&amp;bpp=4&amp;bdt=669&amp;idt=-M&amp;shv=r20220915&amp;mjsv=m202209120101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;prev_fmts=0x0&amp;nras=2&amp;correlator=3078922908308&amp;frm=20&amp;pv=1&amp;ga_vid=2062593652.1663660648&amp;ga_sid=1663660648&amp;ga_hid=1390761808&amp;ga_fc=0&amp;u_tz=330&amp;u_his=7&amp;u_h=768&amp;u_w=1366&amp;u_ah=728&amp;u_aw=1366&amp;u_cd=24&amp;u_sd=1.1&amp;dmc=4&amp;adx=312&amp;ady=1178&amp;biw=439&amp;bih=455&amp;scr_x=0&amp;scr_y=0&amp;eid=44759876%2C44759927%2C44759842%2C31069509%2C44760912%2C31069538%2C31062931&amp;oid=2&amp;pvsid=1382945141808625&amp;tmod=1774769653&amp;uas=0&amp;nvt=1&amp;ref=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F09.html&amp;eae=0&amp;fc=1408&amp;brdim=666%2C47%2C666%2C47%2C1366%2C0%2C516%2C609%2C455%2C470&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;fu=1152&amp;bc=31&amp;ifi=2&amp;uci=a!2&amp;btvi=1&amp;fsb=1&amp;xpc=RayLiq6mXY&amp;p=https%3A\/\/kfcmadeeasy.blogspot.com&amp;dtd=110\" name=\"aswift_1\" width=\"604\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!2\" data-google-query-id=\"CIGXnP7zovoCFZpfYAodb7cL7w\" data-load-complete=\"true\" data-mce-fragment=\"1\"><\/iframe><\/div>\n<\/div>\n<div>\n<div>The transactions relating to money of the kinds described above are accounted for in the \u201cDeposit Section\u201d of the Government accounts.<\/div>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<div id=\"aswift_2_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><iframe loading=\"lazy\" id=\"aswift_2\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?client=ca-pub-7276495299741921&amp;output=html&amp;h=280&amp;adk=3728015884&amp;adf=2159085532&amp;pi=t.aa~a.1261311059~i.11~rp.4&amp;w=604&amp;fwrn=11&amp;fwrnh=100&amp;lmt=1653436308&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=1737042067&amp;ad_type=text_image&amp;format=604x280&amp;url=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F10.html&amp;host=ca-host-pub-1556223355139109&amp;fwr=0&amp;pra=3&amp;rh=151&amp;rw=604&amp;rpe=1&amp;resp_fmts=3&amp;sfro=1&amp;wgl=1&amp;fa=27&amp;adsid=ChEI8MmlmQYQusTRvu6qs8GpARI5AKO4xHIBIY0eR7Wn7hNob7G_Eogd3w2hZko0EYBH4GhHnOUd6BHM4EAnwrblKeCJHg2dk62_KKPR&amp;uach=WyJXaW5kb3dzIiwiMC4xLjAiLCJ4ODYiLCIiLCIxMDUuMC41MTk1LjEyNiIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkdvb2dsZSBDaHJvbWUiLCIxMDUuMC41MTk1LjEyNiJdLFsiTm90KUE7QnJhbmQiLCI4LjAuMC4wIl0sWyJDaHJvbWl1bSIsIjEwNS4wLjUxOTUuMTI2Il1dLGZhbHNlXQ..&amp;dt=1663660648624&amp;bpp=4&amp;bdt=668&amp;idt=4&amp;shv=r20220915&amp;mjsv=m202209120101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;prev_fmts=0x0%2C604x280&amp;nras=3&amp;correlator=3078922908308&amp;frm=20&amp;pv=1&amp;ga_vid=2062593652.1663660648&amp;ga_sid=1663660648&amp;ga_hid=1390761808&amp;ga_fc=0&amp;u_tz=330&amp;u_his=7&amp;u_h=768&amp;u_w=1366&amp;u_ah=728&amp;u_aw=1366&amp;u_cd=24&amp;u_sd=1.1&amp;dmc=4&amp;adx=312&amp;ady=1508&amp;biw=439&amp;bih=455&amp;scr_x=0&amp;scr_y=0&amp;eid=44759876%2C44759927%2C44759842%2C31069509%2C44760912%2C31069538%2C31062931&amp;oid=2&amp;pvsid=1382945141808625&amp;tmod=1774769653&amp;uas=0&amp;nvt=1&amp;ref=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F09.html&amp;eae=0&amp;fc=1408&amp;brdim=666%2C47%2C666%2C47%2C1366%2C0%2C516%2C609%2C455%2C470&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;fu=1152&amp;bc=31&amp;ifi=3&amp;uci=a!3&amp;btvi=2&amp;fsb=1&amp;xpc=GLRWw6TKDh&amp;p=https%3A\/\/kfcmadeeasy.blogspot.com&amp;dtd=121\" name=\"aswift_2\" width=\"604\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!3\" data-google-query-id=\"CKLbnf7zovoCFct3YAodAdQI5g\" data-load-complete=\"true\" data-mce-fragment=\"1\"><\/iframe><\/div>\n<\/div>\n<div>\n<div>This Chapter deals with \u201cCivil Deposits\u201d which include the classes of deposits closely connected with the administration of various Government departments and controlled by the Government.<\/div>\n<div>\n<div>\n<div>\n<h3>Classes of Civil Deposits<\/h3>\n<div>\n<h3><b>(Article. 268)<\/b><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>268.\u00a0\u201cCivil Deposits\u201d include\u2014<\/p>\n<\/div>\n<div><\/div>\n<div>\n<div dir=\"ltr\" align=\"left\">\n<table>\n<colgroup>\n<col width=\"57\" \/>\n<col width=\"309\" \/><\/colgroup>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p dir=\"ltr\">\u201cCivil Deposits\u201d include<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(i)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Revenue Deposits.<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(ii)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Security Deposits.<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(iii)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Civil Courts Deposits.<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(iv)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Criminal Courts\u2019 Deposits<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(v)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Personal Deposits<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(vi)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Forest Deposits.\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(vii)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Public Works Deposits.\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(viii)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Trust Interest Funds.\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(ix)<\/b><\/p>\n<p dir=\"ltr\"><b>(x)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Deposits for work done for public bodies or private individuals.\u00a0<\/b><\/p>\n<p dir=\"ltr\"><b>Un claimend Provident Fund Deposits<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(xi)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Deposits for Government loans.<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(xii)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Deposits of Government Commercial undertakings.<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p dir=\"ltr\"><b>(xiii)<\/b><\/p>\n<\/td>\n<td>\n<p dir=\"ltr\"><b>Deposits in connection with elections<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">&nbsp;<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<div>\n<h3>Revenue Deposits<\/h3>\n<\/div>\n<\/div>\n<div>\n<div>269. \u00a0<b>The following kinds of deposits come under this head :\u00a0<\/b><\/div>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<div>\n<div><b>1. <\/b>Sale proceeds of land sold for arrears of revenue and the prescribed commission recovered from the defaulters payable to the auction purchaser.<\/div>\n<div><\/div>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<div id=\"aswift_3_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><iframe loading=\"lazy\" id=\"aswift_3\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?client=ca-pub-7276495299741921&amp;output=html&amp;h=280&amp;adk=3728015884&amp;adf=908215510&amp;pi=t.aa~a.1261311059~i.26~rp.4&amp;w=604&amp;fwrn=11&amp;fwrnh=100&amp;lmt=1653436308&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=1737042067&amp;ad_type=text_image&amp;format=604x280&amp;url=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F10.html&amp;host=ca-host-pub-1556223355139109&amp;fwr=0&amp;pra=3&amp;rh=151&amp;rw=604&amp;rpe=1&amp;resp_fmts=3&amp;sfro=1&amp;wgl=1&amp;fa=27&amp;adsid=ChEI8MmlmQYQusTRvu6qs8GpARI5AKO4xHIBIY0eR7Wn7hNob7G_Eogd3w2hZko0EYBH4GhHnOUd6BHM4EAnwrblKeCJHg2dk62_KKPR&amp;uach=WyJXaW5kb3dzIiwiMC4xLjAiLCJ4ODYiLCIiLCIxMDUuMC41MTk1LjEyNiIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkdvb2dsZSBDaHJvbWUiLCIxMDUuMC41MTk1LjEyNiJdLFsiTm90KUE7QnJhbmQiLCI4LjAuMC4wIl0sWyJDaHJvbWl1bSIsIjEwNS4wLjUxOTUuMTI2Il1dLGZhbHNlXQ..&amp;dt=1663660648639&amp;bpp=3&amp;bdt=681&amp;idt=3&amp;shv=r20220915&amp;mjsv=m202209120101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;prev_fmts=0x0%2C604x280%2C604x280&amp;nras=4&amp;correlator=3078922908308&amp;frm=20&amp;pv=1&amp;ga_vid=2062593652.1663660648&amp;ga_sid=1663660648&amp;ga_hid=1390761808&amp;ga_fc=0&amp;u_tz=330&amp;u_his=7&amp;u_h=768&amp;u_w=1366&amp;u_ah=728&amp;u_aw=1366&amp;u_cd=24&amp;u_sd=1.1&amp;dmc=4&amp;adx=451&amp;ady=3363&amp;biw=1226&amp;bih=597&amp;scr_x=0&amp;scr_y=984&amp;eid=44759876%2C44759927%2C44759842%2C31069509%2C44760912%2C31069538%2C31062931&amp;oid=2&amp;pvsid=1382945141808625&amp;tmod=1774769653&amp;uas=3&amp;nvt=1&amp;ref=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F09.html&amp;eae=0&amp;fc=1408&amp;brdim=0%2C0%2C0%2C0%2C1366%2C0%2C1366%2C728%2C1242%2C597&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;fu=128&amp;bc=31&amp;ifi=4&amp;uci=a!4&amp;btvi=3&amp;fsb=1&amp;xpc=9Qdzbe8yZO&amp;p=https%3A\/\/kfcmadeeasy.blogspot.com&amp;dtd=20825\" name=\"aswift_3\" width=\"604\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!4\" data-google-query-id=\"CO7ojYj0ovoCFVo_YAodVooC7A\" data-load-complete=\"true\"><\/iframe><\/div>\n<\/div>\n<div>\n<div><b>2. <\/b>\u00a0Receipts of estates under attachment or about to be sold for arrears of revenue, and deposits made by persons who apply for sales of immovable properties to be set aside. [Kerala Revenue Recovery Act, 1968 (Act 15 of 1968)].<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>3 <\/b>\u00a0Compensation for land acquired under the provisions of the Land Acquisition Act.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>4 <\/b>\u00a0Fees for the survey of waste land till the land is sold in each case.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>5 <\/b>\u00a0Money received on account of all estates irrespective of their value, pending final disposal under the orders of the competent authority.<\/div>\n<div><\/div>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<div id=\"aswift_4_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><iframe loading=\"lazy\" id=\"aswift_4\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?client=ca-pub-7276495299741921&amp;output=html&amp;h=280&amp;adk=3728015884&amp;adf=2274948153&amp;pi=t.aa~a.1261311059~i.34~rp.4&amp;w=604&amp;fwrn=11&amp;fwrnh=100&amp;lmt=1653436308&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=1737042067&amp;ad_type=text_image&amp;format=604x280&amp;url=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F10.html&amp;host=ca-host-pub-1556223355139109&amp;fwr=0&amp;pra=3&amp;rh=151&amp;rw=604&amp;rpe=1&amp;resp_fmts=3&amp;sfro=1&amp;wgl=1&amp;fa=27&amp;adsid=ChEI8MmlmQYQusTRvu6qs8GpARI5AKO4xHIBIY0eR7Wn7hNob7G_Eogd3w2hZko0EYBH4GhHnOUd6BHM4EAnwrblKeCJHg2dk62_KKPR&amp;uach=WyJXaW5kb3dzIiwiMC4xLjAiLCJ4ODYiLCIiLCIxMDUuMC41MTk1LjEyNiIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkdvb2dsZSBDaHJvbWUiLCIxMDUuMC41MTk1LjEyNiJdLFsiTm90KUE7QnJhbmQiLCI4LjAuMC4wIl0sWyJDaHJvbWl1bSIsIjEwNS4wLjUxOTUuMTI2Il1dLGZhbHNlXQ..&amp;dt=1663660648653&amp;bpp=4&amp;bdt=696&amp;idt=4&amp;shv=r20220915&amp;mjsv=m202209120101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;prev_fmts=0x0%2C604x280%2C604x280%2C604x280&amp;nras=5&amp;correlator=3078922908308&amp;frm=20&amp;pv=1&amp;ga_vid=2062593652.1663660648&amp;ga_sid=1663660648&amp;ga_hid=1390761808&amp;ga_fc=0&amp;u_tz=330&amp;u_his=7&amp;u_h=768&amp;u_w=1366&amp;u_ah=728&amp;u_aw=1366&amp;u_cd=24&amp;u_sd=1.1&amp;dmc=4&amp;adx=451&amp;ady=3690&amp;biw=1226&amp;bih=597&amp;scr_x=0&amp;scr_y=1310&amp;eid=44759876%2C44759927%2C44759842%2C31069509%2C44760912%2C31069538%2C31062931&amp;oid=2&amp;pvsid=1382945141808625&amp;tmod=1774769653&amp;uas=1&amp;nvt=1&amp;ref=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F09.html&amp;eae=0&amp;fc=1408&amp;brdim=0%2C0%2C0%2C0%2C1366%2C0%2C1366%2C728%2C1242%2C597&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;fu=128&amp;bc=31&amp;ifi=5&amp;uci=a!5&amp;btvi=4&amp;fsb=1&amp;xpc=iM0c8ovfph&amp;p=https%3A\/\/kfcmadeeasy.blogspot.com&amp;dtd=28985\" name=\"aswift_4\" width=\"604\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!5\" data-google-query-id=\"CLCEgYz0ovoCFejETAIdxvcO7g\" data-load-complete=\"true\"><\/iframe><\/div>\n<\/div>\n<div>\n<div><b>6<\/b> Sale proceeds of articles sold under the terms of Treasure Trove Act (India Act VI of 1878).<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>7<\/b> Money remitted by postal money order on account of advance payment of refunds of revenue or refunds of deposits but returned by the Post Office as unclaimed (See Rule 218 of part V of the Kerala Treasury Code).<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>8 <\/b>Pensions remitted by postal money order but returned by the Post Office as unclaimed.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>9 <\/b>\u00a0Sale proceeds of wrecks which are the property of the State Government.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>10<\/b> Sale proceeds of land or other property sold which are not at once paid to the land-holder concerned.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>11. \u00a0Deposits for lands to be acquired for public bodies or individuals.\u00a0<\/b><\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>12. <\/b>Sums of money tendered by private persons or corporate bodies as rewards for detection of crime or other good work.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>13.<\/b> Amount of closed Savings Bank Account pending payment for want of heirship certificate, etc.<\/div>\n<div><\/div>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<div id=\"aswift_5_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><iframe loading=\"lazy\" id=\"aswift_5\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?client=ca-pub-7276495299741921&amp;output=html&amp;h=280&amp;adk=3728015884&amp;adf=1217069611&amp;pi=t.aa~a.1261311059~i.50~rp.4&amp;w=604&amp;fwrn=11&amp;fwrnh=100&amp;lmt=1653436308&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=1737042067&amp;ad_type=text_image&amp;format=604x280&amp;url=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F10.html&amp;host=ca-host-pub-1556223355139109&amp;fwr=0&amp;pra=3&amp;rh=151&amp;rw=604&amp;rpe=1&amp;resp_fmts=3&amp;sfro=1&amp;wgl=1&amp;fa=27&amp;adsid=ChEI8MmlmQYQusTRvu6qs8GpARI5AKO4xHIBIY0eR7Wn7hNob7G_Eogd3w2hZko0EYBH4GhHnOUd6BHM4EAnwrblKeCJHg2dk62_KKPR&amp;uach=WyJXaW5kb3dzIiwiMC4xLjAiLCJ4ODYiLCIiLCIxMDUuMC41MTk1LjEyNiIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkdvb2dsZSBDaHJvbWUiLCIxMDUuMC41MTk1LjEyNiJdLFsiTm90KUE7QnJhbmQiLCI4LjAuMC4wIl0sWyJDaHJvbWl1bSIsIjEwNS4wLjUxOTUuMTI2Il1dLGZhbHNlXQ..&amp;dt=1663660648666&amp;bpp=3&amp;bdt=709&amp;idt=3&amp;shv=r20220915&amp;mjsv=m202209120101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;prev_fmts=0x0%2C604x280%2C604x280%2C604x280%2C604x280&amp;nras=6&amp;correlator=3078922908308&amp;frm=20&amp;pv=1&amp;ga_vid=2062593652.1663660648&amp;ga_sid=1663660648&amp;ga_hid=1390761808&amp;ga_fc=0&amp;u_tz=330&amp;u_his=7&amp;u_h=768&amp;u_w=1366&amp;u_ah=728&amp;u_aw=1366&amp;u_cd=24&amp;u_sd=1.1&amp;dmc=4&amp;adx=451&amp;ady=4294&amp;biw=1226&amp;bih=597&amp;scr_x=0&amp;scr_y=1907&amp;eid=44759876%2C44759927%2C44759842%2C31069509%2C44760912%2C31069538%2C31062931&amp;oid=2&amp;pvsid=1382945141808625&amp;tmod=1774769653&amp;uas=1&amp;nvt=1&amp;ref=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F09.html&amp;eae=0&amp;fc=1408&amp;brdim=0%2C0%2C0%2C0%2C1366%2C0%2C1366%2C728%2C1242%2C597&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;cms=1&amp;fu=128&amp;bc=31&amp;ifi=6&amp;uci=a!6&amp;btvi=5&amp;fsb=1&amp;xpc=tCGtVRBD6B&amp;p=https%3A\/\/kfcmadeeasy.blogspot.com&amp;dtd=30092\" name=\"aswift_5\" width=\"604\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!6\" data-google-query-id=\"CIaExYz0ovoCFchBYAodyRoKCA\" data-load-complete=\"true\"><\/iframe><\/div>\n<\/div>\n<div>\n<div><b>14 <\/b>\u00a0Commission fee deposited in connection with forest or other cases.<\/div>\n<div><\/div>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<div id=\"aswift_6_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><iframe loading=\"lazy\" id=\"aswift_6\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?client=ca-pub-7276495299741921&amp;output=html&amp;h=280&amp;adk=3728015884&amp;adf=717866611&amp;pi=t.aa~a.1261311059~i.52~rp.4&amp;w=604&amp;fwrn=11&amp;fwrnh=100&amp;lmt=1653436308&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=1737042067&amp;ad_type=text_image&amp;format=604x280&amp;url=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F10.html&amp;host=ca-host-pub-1556223355139109&amp;fwr=0&amp;pra=3&amp;rh=151&amp;rw=604&amp;rpe=1&amp;resp_fmts=3&amp;sfro=1&amp;wgl=1&amp;fa=27&amp;adsid=ChEI8MmlmQYQusTRvu6qs8GpARI5AKO4xHIBIY0eR7Wn7hNob7G_Eogd3w2hZko0EYBH4GhHnOUd6BHM4EAnwrblKeCJHg2dk62_KKPR&amp;uach=WyJXaW5kb3dzIiwiMC4xLjAiLCJ4ODYiLCIiLCIxMDUuMC41MTk1LjEyNiIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkdvb2dsZSBDaHJvbWUiLCIxMDUuMC41MTk1LjEyNiJdLFsiTm90KUE7QnJhbmQiLCI4LjAuMC4wIl0sWyJDaHJvbWl1bSIsIjEwNS4wLjUxOTUuMTI2Il1dLGZhbHNlXQ..&amp;dt=1663660648679&amp;bpp=3&amp;bdt=722&amp;idt=3&amp;shv=r20220915&amp;mjsv=m202209120101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;prev_fmts=0x0%2C604x280%2C604x280%2C604x280%2C604x280%2C604x280&amp;nras=7&amp;correlator=3078922908308&amp;frm=20&amp;pv=1&amp;ga_vid=2062593652.1663660648&amp;ga_sid=1663660648&amp;ga_hid=1390761808&amp;ga_fc=0&amp;u_tz=330&amp;u_his=7&amp;u_h=768&amp;u_w=1366&amp;u_ah=728&amp;u_aw=1366&amp;u_cd=24&amp;u_sd=1.1&amp;dmc=4&amp;adx=451&amp;ady=4345&amp;biw=1226&amp;bih=597&amp;scr_x=0&amp;scr_y=1964&amp;eid=44759876%2C44759927%2C44759842%2C31069509%2C44760912%2C31069538%2C31062931&amp;oid=2&amp;pvsid=1382945141808625&amp;tmod=1774769653&amp;uas=3&amp;nvt=1&amp;ref=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F09.html&amp;eae=0&amp;fc=1408&amp;brdim=0%2C0%2C0%2C0%2C1366%2C0%2C1366%2C728%2C1242%2C597&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;fu=128&amp;bc=31&amp;ifi=7&amp;uci=a!7&amp;btvi=6&amp;fsb=1&amp;xpc=oBJU9MSBiR&amp;p=https%3A\/\/kfcmadeeasy.blogspot.com&amp;dtd=31503\" name=\"aswift_6\" width=\"604\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!7\" data-google-query-id=\"CKrpm430ovoCFcRaYAodyZAEfQ\" data-load-complete=\"true\"><\/iframe><\/div>\n<\/div>\n<div>\n<div>15 Undisbursed amounts of the final contract certificates except those of the Public Works, one month after the certificates have been passed for payment and with the sanction of the Head of the Department concerned.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>16.Deposits of Jenmikaram collections.\u00a0<\/b><\/div>\n<\/div>\n<div><\/div>\n<div>\n<div><b>Note:\u2014\u00a0<\/b><\/div>\n<\/div>\n<blockquote>\n<div>\n<div>Other deposits may be accepted under the orders of the Accountant General or the District Collectors.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>17. <\/b>Security deposits of the mining leases and prospecting license holders of the Geological Department.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>18 <\/b>Undisbursed amount of subsidy for dewatering operation of Punja land due to the legal heirs of the contractors who die before payment.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>19 \u00a0<\/b>Deposits remitted towards preliminary expenses by applications for mining leases as required under clause 2 (b) of rule 22 of the Mineral Concession Rules, 1960.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>20 <\/b>Amount due to cultivators towards cost of paddy and rice refused to be accepted by them.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>21\u00a0<\/b>Cost of grain due to a dealer when his business is transferred to another dealer consequent on the cancellation or suspension of his business.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>22 <\/b>The Malikhana Allowances returned by the Post Office unpaid.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>23 <\/b>Arrears of rent due to Sreepadam Palace and collected from the land\u00acholders of Sreepadam Villages.<\/div>\n<\/div>\n<div><\/div>\n<div>\n<div><b>24.\u00a0<\/b>All moneys received in the progress of execution of decrees under rule 81 of the Kerala Co-operative Societies Rules framed under the Kerala Co-operative Societies Act, 1969.<\/div>\n<div>\n<div>\n<h1>SECURITY DEPOSIT<\/h1>\n<\/div>\n<div class=\"google-auto-placed ap_container\">\n<div id=\"aswift_7_host\" tabindex=\"0\" title=\"Advertisement\" aria-label=\"Advertisement\"><iframe loading=\"lazy\" id=\"aswift_7\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?client=ca-pub-7276495299741921&amp;output=html&amp;h=280&amp;adk=3728015884&amp;adf=3527707663&amp;pi=t.aa~a.1261311059~i.79~rp.4&amp;w=604&amp;fwrn=11&amp;fwrnh=100&amp;lmt=1653436308&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=1737042067&amp;ad_type=text_image&amp;format=604x280&amp;url=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F10.html&amp;host=ca-host-pub-1556223355139109&amp;fwr=0&amp;pra=3&amp;rh=151&amp;rw=604&amp;rpe=1&amp;resp_fmts=3&amp;sfro=1&amp;wgl=1&amp;fa=27&amp;adsid=ChEI8MmlmQYQusTRvu6qs8GpARI5AKO4xHIBIY0eR7Wn7hNob7G_Eogd3w2hZko0EYBH4GhHnOUd6BHM4EAnwrblKeCJHg2dk62_KKPR&amp;uach=WyJXaW5kb3dzIiwiMC4xLjAiLCJ4ODYiLCIiLCIxMDUuMC41MTk1LjEyNiIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkdvb2dsZSBDaHJvbWUiLCIxMDUuMC41MTk1LjEyNiJdLFsiTm90KUE7QnJhbmQiLCI4LjAuMC4wIl0sWyJDaHJvbWl1bSIsIjEwNS4wLjUxOTUuMTI2Il1dLGZhbHNlXQ..&amp;dt=1663660648692&amp;bpp=4&amp;bdt=734&amp;idt=4&amp;shv=r20220915&amp;mjsv=m202209120101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;prev_fmts=0x0%2C604x280%2C604x280%2C604x280%2C604x280%2C604x280%2C604x280&amp;nras=8&amp;correlator=3078922908308&amp;frm=20&amp;pv=1&amp;ga_vid=2062593652.1663660648&amp;ga_sid=1663660648&amp;ga_hid=1390761808&amp;ga_fc=0&amp;u_tz=330&amp;u_his=7&amp;u_h=768&amp;u_w=1366&amp;u_ah=728&amp;u_aw=1366&amp;u_cd=24&amp;u_sd=1.1&amp;dmc=4&amp;adx=451&amp;ady=7246&amp;biw=1226&amp;bih=597&amp;scr_x=0&amp;scr_y=4885&amp;eid=44759876%2C44759927%2C44759842%2C31069509%2C44760912%2C31069538%2C31062931&amp;oid=2&amp;pvsid=1382945141808625&amp;tmod=1774769653&amp;uas=3&amp;nvt=1&amp;ref=https%3A%2F%2Fkfcmadeeasy.blogspot.com%2Fp%2F09.html&amp;eae=0&amp;fc=1408&amp;brdim=0%2C0%2C0%2C0%2C1366%2C0%2C1366%2C728%2C1242%2C597&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;fu=128&amp;bc=31&amp;ifi=8&amp;uci=a!8&amp;btvi=7&amp;fsb=1&amp;xpc=XMiD2YW2Rr&amp;p=https%3A\/\/kfcmadeeasy.blogspot.com&amp;dtd=43151\" name=\"aswift_7\" width=\"604\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!8\" data-google-query-id=\"CMSb5JL0ovoCFQ9viwodMBgKXg\" data-load-complete=\"true\"><\/iframe><\/div>\n<\/div>\n<div>\n<div>269A.\u00a0<b>The following transactions relating to all non interest bearing deposits (other than those pertaining to Public Works Department ) are included under this head.\u00a0<\/b><\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>1.<\/b> \u00a0<b>Earnest money deposit<\/b>\u00a0made by intending tenderers in all departments are credited to\u00a0security deposits.\u00a0No previous authority of a departmental officer is necessary, but the depositor must state the designation of the officer in whose favour he makes the deposit and that designation must be stated on the receipt given by the Treasury.<\/div>\n<div><\/div>\n<div><b> 2.<\/b>\u00a0 Initial deposits made by intending bidders at auction sales.<\/div>\n<\/div>\n<div><\/div>\n<div>\n<div><b>Note:\u2014\u00a0<\/b><\/div>\n<\/div>\n<blockquote>\n<div>\n<div>Selling officers are authorised to receive the initial depositors return those of unsuccessful bidders at the close of the day\u2019s sale and remit to the Treasury the initial and further deposits made by successful bidders. The gross transactions should however be included in the Government account \u2013 See Rule 6 (2) (h) of Part I of the Kerala Treasury Code. Deposits of unsuccessful bidders which are not returned at the close of each day\u2019s sale will be remitted into the Treasury.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div><\/div>\n<div><b>3.<\/b> Security deposit received from the lessees of the usufructs of the Government trees or compounds.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<p><b>4 <\/b>\u00a0Security furnished in cash by a Government servant or a contractor (except in the Public Works Department ) and not converted into an interest bearing form of security. (See Articles 304 and 305).<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>5 <\/b>Deposits made by the students of the Survey Schools.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>6.\u00a0\u00a0<\/b>Security deposits for revenue under M.V. Act, 1939].<\/div>\n<\/div>\n<div>\n<h1>Civil Courts\u2019 Deposits<br \/>\n<strong>(Article. 270)<\/strong><\/h1>\n<ol start=\"270\">\n<li><strong>270. This head comprises deposits ordered by the High Court, the District Judges, Sub Judges and District Munsiffs and the Panchayat Courts, and includes the following items:\u2014<\/strong><\/li>\n<\/ol>\n<p>1 Sale proceeds of intestate property.<\/p>\n<p>2 Moneys received in Civil Courts for the service of summonses, for batta of witnesses and for other similar purposes.<\/p>\n<p>3 \u00a0Fees for printing copies of judgments pending payment to the printers.<\/p>\n<p>4 \u00a0Sums received in Civil Courts in satisfaction of decrees.<\/p>\n<p>5 \u00a0Stamp fees for succession certificates, pending orders on the application [Section 379 of the Indian Succession Act, 1925 (Act XXXIX of 1925)].<\/p>\n<p>Note:\u2014 When a succession certificate is granted, the court concerned should issue a cheque payable to the Treasury Officer for the amount representing the value of the court-fee stamps which the Court desires him to supply in Exchange. On receipt of the cheque, the Treasury Officer should supply the court-fee stamps required and adjust their value to the debit of \u201cCivil Courts\u2019 Deposits\u201d and credit of \u201cSale of court-fee Stamps\u201d.<\/p>\n<p>6 Amount attached by Civil Courts from salaries.<\/p>\n<ol start=\"7\">\n<li>Travelling allowances of the Examiner of Questioned Documents and his staff collected in advance from private parties.<\/li>\n<\/ol>\n<div>\n<div>\n<h3>Criminal Courts\u2019 Deposits<\/h3>\n<div>\n<h3><b>(Article. 271)<\/b><\/h3>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>271.\u00a0This head includes the following items:\u2014<\/div>\n<\/div>\n<div>\n<div>1 \u00a0Compensation fines and costs due to injured party\u00a0and not to the Government in both appealable and non-appealable cases. In cases subject to appeal they should be kept in deposit till the period allowed for presenting the appeal has elapsed, or if an appeal be presented, till it is decided; and then they should be paid to the rightful claimant, if claimed or continued in deposit till they lapse under the ordinary rule.<br \/>\n2.\u00a0Sale proceeds of\u00a0unclaimed perishable property.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<p>Note:\u2014\u00a0If unclaimed property be sold because it is perishable and cannot be kept, or for the benefit of the owner, the proceeds should be held for six months in deposits.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>3 Moneys received in Criminal Courts for service of summonses, for batta of witnesses and for other similar purposes.<\/div>\n<\/div>\n<div>\n<div>4. Copying fees.<\/div>\n<\/div>\n<div>\n<div>5. \u00a0Sale proceeds of property attached for evading warrants\u2014 for two years.<\/div>\n<\/div>\n<div>\n<div>6. Receipts relating to attached disputed property, till it is restored (Section 146 of the Criminal Procedure Code).<\/div>\n<\/div>\n<div>\n<div>7 \u00a0Travelling allowances of the Examiner of Questioned Documents and his staff collected in advance from private parties.<\/div>\n<\/div>\n<div>\n<div>8 Surplus sale proceeds of unclaimed impounded cattle for 3 months. [See Section 16 of the Kerala Cattle Trespass Act, 1961 (Act 26 of 1961)].<\/div>\n<\/div>\n<div>\n<div>\u00a0Note:\u2014 In the case of distrained cattle, the sale proceeds should be kept in deposit pending confirmation of the sale.<\/div>\n<div>\n<div>\n<div>\n<h1>Personal Deposits<\/h1>\n<\/div>\n<\/div>\n<div>\n<div>\n<div class=\"separator\"><\/div>\n<p>272.\u00a0<b>This head includes the transactions on account of the following<\/b>:\u2014<\/p>\n<\/div>\n<\/div>\n<div>\n<div>1 \u00a0Kakur Estate Fund.<\/div>\n<\/div>\n<div>\n<div>2 Mathilagom Fund.<\/div>\n<\/div>\n<div>\n<div>3 \u00a0Sripandaravagai Fund.<\/div>\n<\/div>\n<div>\n<div>4 \u00a0Devaswom Fund.<\/div>\n<\/div>\n<div>\n<div>5 Palace Funds.<\/div>\n<\/div>\n<div>\n<div>6 Hindu Religious Charity Fund.<\/div>\n<\/div>\n<div>\n<div>7 \u00a0Treasury Cash Orders.<\/div>\n<\/div>\n<div>\n<div>8 \u00a0Funds collected by the irrigation Block Boards.<\/div>\n<\/div>\n<div>\n<div>9 Cash property of prisoners in Jails at convenient intervals. They should not be held long by the Jail Department.<\/div>\n<\/div>\n<div>\n<div>10 \u00a0District Cattle Pound Funds.<\/div>\n<\/div>\n<div>\n<div>11 Wards\u2019 Estates and attached Estates.<\/div>\n<\/div>\n<div>\n<div>12Official Receivers\u2019 and Official Assignees\u2019 Deposits.<\/div>\n<\/div>\n<div>\n<div>13 \u00a0Police Funds.<\/div>\n<\/div>\n<div>\n<div>14 Anti-Tuberculosis Fund.<\/div>\n<\/div>\n<div>\n<div>15 Co-operative societies under liquidation.<\/div>\n<\/div>\n<div>\n<div>16 Cash deposits of patients in Government Hospitals (Cash receipts other than cash deposits towards hospital stoppages).<\/div>\n<\/div>\n<div>\n<div>17 Caution money collected by Government institutions such as Colleges, Hostels, Agricultural and Commercial Schools, the Public Library, etc.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>Note:\u2014\u00a0<\/b><\/div>\n<\/div>\n<blockquote>\n<div>\n<div>Other personal deposits made by Government servants in their official capacity may not be accepted without the special sanction of the Government for opening a banking account with the Treasury.<\/div>\n<\/div>\n<\/blockquote>\n<div>\n<div>\n<div>\n<h2>Public Works\u00a0 Deposits<\/h2>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>273. (See also Article 73 of Kerala Account Code Vol. III). This head comprises transactions of the following classes:\u2014<\/p>\n<h2>Trust\u00a0 Interest\u00a0 Funds<\/h2>\n<ol start=\"274\">\n<li>Transactions relating to interest on Trust items held by the Treasurer of charitable Endowments or on account of Miscellaneous Trusts are recorded under this head.<\/li>\n<\/ol>\n<h2>Deposits for work done for<br \/>\nPublic Bodies or Private Individuals<\/h2>\n<ol start=\"275\">\n<li>These deposits are made with the Government by local or other bodies financially independent of the Government to cover the payment of compensation for land which the Government propose to acquire for such bodies under the Land Acquisition Act.<\/li>\n<\/ol>\n<h2>Unclaimed Provident Fund Deposits<\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0Article.276<\/span><\/p>\n<ol start=\"276\">\n<li style=\"font-weight: 400;\">Amounts standing to the credit of subscribers to Provident Funds under the control of Government are transferred to the head<strong>\u2018Unclaimed Provident\u00a0<\/strong> <strong>Fund Deposits\u2019\u00a0<\/strong>at the end of a year if they have remained unclaimed for a period\u00a0<strong>exceeding six months<\/strong>\u00a0(Government have allowed Government\u00a0employees retiring from service to retain their credits\u00a0in Provident Funds for six months with interest) from the date they become payable.<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">Before such transfer the Head of Department\u00a0shall be consulted to ascertain the whereabouts of the subscriber or his claimants and information failing, the intention to transfer the credits to unclaimed Provident Funds deposits\u2019 shall be notified\u00a0in the gazette.<\/p>\n<div>\n<div>\n<h2>Deposits for Government Loans<\/h2>\n<\/div>\n<\/div>\n<div>\n<div>277. This head is operated temporarily whenever the Government raise a loan in the open market.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<h2>Forest Deposits<\/h2>\n<div><b>\u00a0Article.278\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<div>\n<div>278. \u00a0The transactions of the following classes come under this head :\u2014<\/div>\n<\/div>\n<div>\n<div>1. Cash deposits received from contractors as security including percentage deductions made from their bills.<\/div>\n<\/div>\n<div>\n<div>2. Deposits for work to be done.<\/div>\n<\/div>\n<div>\n<div>3. Sums due to contractors on closed accounts.<\/div>\n<\/div>\n<div>\n<div>4. Other miscellaneous deposits.<\/div>\n<div>\n<div>\n<div>\n<h2>Deposits of Government Commercial Undertakings<\/h2>\n<\/div>\n<\/div>\n<div>\n<div>279. \u00a0The transactions under this head are similar to those done by the Civil Departments under the head \u201cRevenue Deposits\u201d.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<h2>Deposits in connection with Elections<\/h2>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>280.Deposits of candidates standing for elections to the State Legislature and Parliament and\u00a0deposits on challenged votes\u00a0received in connection therewith come under this head.<\/p>\n<h3><\/h3>\n<h2>General Principles and Rules<\/h2>\n<\/div>\n<\/div>\n<div>\n<div>\n<p>281.\u00a0(a)\u00a0The treasury should not credit any amount under a deposit head without the formal sanction of the competent authority.\u00a0As a general rule, no amount should be credited under a deposit head if it can be properly credited to some other known head in the Government account. The Treasury or Sub-Treasury Officer should see that this rule is strictly followed and make representations to the court or other authority ordering the acceptance of a deposit, if he considers that the amount should be credited under some other head of account.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>In particular, the following items should not be treated as deposits but\u00a0\u00a0should be credited, on receipt, to the departmental head of account most\u00a0nearly concerned, in accordance with the authorised procedure:\u2014<\/b><\/div>\n<\/div>\n<div>\n<div>1 \u00a0Revenue paid to the Government on account of a demand not yet due.<\/div>\n<\/div>\n<div>\n<div>2 Land revenue and cesses collected in one taluk on account of another.<\/div>\n<\/div>\n<div>\n<div>\n<p>3. Receipts for which full particulars are not available.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>Note:\u2014 These should be credited as miscellaneous receipts and adjusted to the proper head subsequently, if necessary.<\/b><\/p>\n<\/div>\n<\/div>\n<div>\n<div>3 Any pay, pension or allowance or part thereof on the ground of the absence of the payee or for any other reason except to the extent indicated in items (13) and (28) of Article 269.<\/div>\n<\/div>\n<div>\n<div>4 \u00a0Fines realised in cases in which an appeal is pending except to the extent indicated in Article 271.<\/div>\n<\/div>\n<div>\n<div>5 \u00a0Refunds whether of stamp or other receipts.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>Note:\u2014 Such amounts can be drawn only on the appearance and on the receipt of the person entitled to them after the production of due authority; on no account may they be charged on the receipt of an official and lodged in deposit pending demand.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>1 Sale proceeds of unclaimed property, except to the extent indicated in Article 271.<\/div>\n<\/div>\n<div>\n<div>2 Initial receipts of less than one rupee and balances of deposits due for refunds of less than one rupee, except when they are credited to a deposit head under the orders of a Court or received in connection with the acquisition or sale of land.<\/div>\n<\/div>\n<div>\n<div>3 Sale proceeds of Government property, rights, etc., such as land, buildings, building site, lease of fishery and fines levied for unauthorised cultivation or appropriation of land in the Revenue Department.<\/div>\n<\/div>\n<div>\n<div>4 \u00a0Sale proceeds of minor forest produce, fuel, sandalwood, etc., in the Forest Department.<\/div>\n<\/div>\n<div>\n<div>5 Tree tax, registration fees on Arrack Shops and kisth amount of Excise shops in Excise Department.<\/div>\n<\/div>\n<div>\n<div>6 \u00a0Fines out of which rewards are payable.<\/div>\n<\/div>\n<div>\n<div>7 \u00a0Rewards of informers.<\/div>\n<\/div>\n<div>\n<div>8 Advances made by land-holders to pay the surveyors engaged in the partition of their estates.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>(b) \u00a0No transactions other than cash transactions may be accounted for in the deposit section of the Government Account. Security deposits received from contractors, etc.,\u00a0in forms other than cash, and jewels or other property received for safe custody and return in kind should be brought on to the special registers prescribed for the purpose.\u00a0They should not be credited as revenue or brought on to the deposit register, even though their value is stated in money (See Article 287).<\/div>\n<\/div>\n<div>\n<div>(c) \u00a0No money tendered as Personal Deposits by private individuals or by Government servants acting otherwise than in their official capacity and no funds of quasi-public institutions, even though they are aided by the Government, may be accepted for deposit in a treasury except under an order of the Government.<\/div>\n<\/div>\n<div>\n<div>(d) \u00a0The procedure to be followed by Government servants in paying moneys received as deposits into the treasury or the bank and subsequently withdrawing them, when necessary, for repayment to the depositors or other persons entitled to them is prescribed in the Kerala Treasury Code.<\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<blockquote>\n<div>\n<div>1 Cash deposits received from contractors as security including percentage deductions made from their bills.<\/div>\n<\/div>\n<div>\n<div>2 Deposits for work to be done.<\/div>\n<\/div>\n<div>\n<div>3 \u00a0Sums due to contractors on closed accounts.<\/div>\n<\/div>\n<div>\n<div>4 Miscellaneous deposits including (until clearance) all items of receipt the classification of which cannot at once be determined or which represent accounting errors awaiting adjustment.<\/div>\n<\/div>\n<\/blockquote>\n<div><\/div>\n<div>\n<div>\n<div>\n<h2>Lapse of Deposits to the Government<\/h2>\n<div>\n<h3><b>(Article. 282)<\/b><\/h3>\n<div><b>\u00a0<\/b><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<div>282. \u00a0In certain circumstances deposits lapse to the Government and are credited to the Government under the appropriate revenue head of account. The following rules specify these circumstances :\u00ac<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>1.\u00a0 Revenue Deposits.\u2014\u00a0<\/b>Deposits not exceeding five rupees unclaimed during the whole of a financial year, balances not exceeding five rupees in each case of deposits partly repaid during the year, then closing, and all deposits unclaimed for\u00a0more than three complete financial years\u00a0should be credited to the Government at the close of March in each year. For the purpose of this rule, the age of a deposit or the balance of a deposit not yet repaid should be reckoned from the date of the original deposit and not from the date of the last repayment.<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<p>Exception 1:\u2014 The security deposits of the mining leases and prospecting license holders of the Geological Department will not lapse during the currency of the lease deed.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\u00a0Exception 2 :\u2014 In the case of security deposits for granting permits to tourist motor vehicles, the amount deposited will be allowed to remain under \u201cRevenue Deposits\u201d even after three years. After the applications for permit are considered by the State Transport authority, the entire amounts deposited by the unsuccessful applicants will be refunded to them and if any refund from the security deposit becomes necessary in the case of a permit holder, a refund bill will be issued.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div><b>2. Civil Court\u2019s Deposits:<\/b>\u2014\u00a0The lapsing of these deposits to the Government is governed by the rules issued by\u00a0<b>the High Court<\/b>\u00a0in this behalf.<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>\n<p><b>3..Criminal Court\u2019s Deposits:<\/b>\u2014 These deposits lapse to the Government in the same manner as \u201cRevenue Deposits\u201d\u2013 item (1) above.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>4. Forest Deposits:\u2014<\/b>\u00a0These deposits lapse to Government in the same manner as \u201cRevenue Deposits\u201d- item (1) above.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>5. Personal Deposits:<\/b>\u2014 (a) Official Receiver\u2019s Deposits.\u2014 The lapsing of the deposit is governed by Rule XXXII of the Kerala Insolvency Rules, 1959 made under section 83 of the Insolvency Act, 1955 (Kerala Act II of 1956).<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<div>\n<div>\u00a0Exception.\u2014 In the case of certain deposits such as caution money taken from students, apprentices, etc., the time-limit for lapse will be as indicated in the respective rules requiring those deposits.<\/div>\n<\/div>\n<div>\n<div>\u00a0 (b) Cash deposits of patients in Government Hospitals:\u2014 (cash receipts other than cash deposits towards hospital stoppages.)<\/div>\n<\/div>\n<div>\n<div>\u00a0 (c)\u00a0 \u00a0Deposit Accounts not acknowledged by the Administrators and not operated by them for more than three financial years.<\/div>\n<\/div>\n<div>\n<div>\u00a0 (d)\u00a0 Other Personal Deposits:<b>\u2014\u00a0<\/b>The balances in the Personal Deposit Accounts other than the accounts of those mentioned in items (a) and\u00a0\u00a0 (b) above do not lapse to Government. However Personal Deposits Accounts administered by the Government Officials, which are created by debiting the Consolidated Fund except such accounts which are created by any law or Rule having the force of law* and the money order Personal Deposit Accounts opened for payment of money order pension should be closed at the end of each financial year by minus debit of their balances to the relevant service heads in the consolidated fund, and personal deposit accounts being opened next year, again, if necessary in the usual manner.<\/div>\n<\/div>\n<div>\n<div>\n<p>\u00a0These deposits lapse to Government if they remain unclaimed for more than three complete financial years.<\/p>\n<\/div>\n<\/div>\n<div>\n<div>\n<p><b>6 Public Works Deposits:<\/b>\u2014\u00a0These deposits lapse to the Government in the same manner as \u201cRevenue Deposits\u201d-\u00a0item (1) above, except that the age of a Public Works Deposits or the balance of a Public Works Deposit not yet repaid should be reckoned from the date when the deposit or the balance, as the case may be, first becomes repayable.<\/p>\n<\/div>\n<\/div>\n<div>\n<div><b>7 Deposits of Government Commercial Undertakings:\u2014<\/b>\u00a0These deposits lapse to Government in the same manner as Public Works Deposits.<\/div>\n<\/div>\n<div>\n<div>\n<div>282A. A\u00a0 deposit credited to the Government under\u00a0Article 282 should only be repaid with the previous sanction of\u00a0<b>the\u00a0<\/b><b>Accountant General<\/b>.\u00a0He will authorise payment on being satisfied:\u00ac<\/div>\n<\/div>\n<div>\n<div>\u00a0 (1) \u00a0that the item was really received ;<\/div>\n<\/div>\n<div>\n<div>\u00a0 (2)\u00a0 that it was credited to the Government as lapsed;<\/div>\n<\/div>\n<div>\n<div>\u00a0 (3)\u00a0 that it is claimed by a person who might have drawn it before it lapsed; and<\/div>\n<\/div>\n<div>\n<div>\u00a0(4) \u00a0that the competent departmental authority has signed the refund application and furnished the necessary certificates as to the claimant\u2019s identity and title to the amount (See also Article 37).<\/div>\n<div><\/div>\n<\/div>\n<div>\n<div>Note:\u2013\u00a0A deposit, the detailed account of which is kept at the Treasury may be refunded without the sanction of the\u00a0<b>Accountant General<\/b><b>.<\/b>\u00a0The Treasury Officer shall, before authorising refund in such cases, ascertain that the item was really received and is traceable in his records, was carried to the credit of Government as lapsed and was not paid previously and that the claimant\u2019s identity and title to the money are certified by the Officer signing the application for refund.<\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CHAPTER X DEPOSITS Introductory (Article. 267) 267. In connection with the transaction of public business the Government receive moneys deposited with them for various purposes by or on behalf of various public bodies and members of the public, and afterwards account for them by repayment or otherwise. Any department of the Government may receive such [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":11194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[458,492,457],"tags":[626],"class_list":["post-2935","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kfc-volumes-1","category-kfc","category-kerala-financial-code-kfc","tag-department-test"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CHAPTER X ; DEPOSITS Introductory - Model Test CHAPTER X ; DEPOSITS Intr<\/title>\n<meta name=\"description\" content=\"CHAPTER X ; DEPOSITS Introductory Model Test Kerala Financial Code - KFC CHAPTER X ; DEPOSITS Introductory department test\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.schoolpathram.in\/model-test\/chapter-x-deposits-introductory\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CHAPTER X ; 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