# PAYMENT AND ACCOUNTS

- **Citation:** C.L. No. 120
- **Court:** Allahabad High Court
- **Decided:** 1958-12-20
- **Case number:** C.L. No. 120
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/payment-and-accounts-162663
- **Pages:** 1

## Text

1
CHAPTER - VI
PAYMENT AND ACCOUNTS

1.
PAYMENT INTO COURTS
(i)
Public Account
C.L. No. 120 dated 20th December, 1958 read with
C.L. No. 102/VIII-b-108 dated 8th November, 1958 and
C.L. No. 13/VIII-b-108 dated 11th February, 1960

Article 284 of the Constitution of India requires that all moneys received by or
deposited with any court within the territory of India to the credit of any cause, matter,
account or person, shall be paid into the Public Account of India or the Public Account of
the State, as the case may be.

The court has accordingly decided that the following funds unless refundable on
the date of receipt, should be deposited in the Public Account:
(i)
Money in land acquisition cases.
(ii)
Money in trust and waqf cases.
(iii)
Money in Regular suits in which there is a dispute of title and a Receiver
has been appointed.
(iv)
Security of the Official Receiver.
The money received in courts on account of diet money, traveling allowance, fees
and pay of witnesses, the money received for service and publication of summonses and
notices, fees and pay of witnesses, fees and other charges of commission and arbitration,
expenses of civil prisoners and other similar purposes may, however, be utilized as and
when requires during the month and only the balance left at the end of the month may be
deposited in the Public Account.
(ii)
Security deposit in election petitions and appeals
C.L. No. 102 dated 8th November, 1958
In partial relaxation of rules 95 and 431 (3) of the Treasury Rules, Volume I, the
Government of India have decided that the deposits required by sections 117 and 119-A of
the Representation of the People's Act, 1951, to be made in a Government Treasury or the
Reserve Bank of India, may be deposited without getting the challans endorsed by the
Election Commission. The credits will be accounted for under the new minor head
―Deposits in connection with Elections‖ under the major head ―Civil Deposits‖ in Section
―S-Deposits and Advances- Part II- Deposits not bearing interest- (C) Other Deposit
Accounts- Departmental and Judicial Deposits‖. The relevant sub-heads for the purpose
under the above minor head would be as follows:

(i)
 Deposits made for Election Petitions.

(ii)
 Deposits made for Election Appeals.