# 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-162664
- **Pages:** 2

## 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.
2
As the deposits in respect of all election petitions of Parliamentary and Assembly
Constituencies will be made in favour of the Secretary, Election Commission, and the
refund will also be allowed by him in accordance with the recommendations of the
Election Tribunals the deposits in respect of State Assembly election petitions also should
be made under the Central head mentioned above.
(iii)
Registration fees paid by Lawyer's clerks
C.L. No. 67/III-3 dated 12 July, 1958 as amended by
C.L. No. 78/III-d-3 dated 7th August, 1958
The registration fee of Re. 1 realized from lawyers' clerks under rule 609 of
Chapter XXV of General Rules (Civil), 1957 Volume I, should be collected in case and
deposited in the treasury under sub-head ―Miscellaneous- Civil‖ under the main head
―XXI- Administration of Justice.‖ (Now 0070 Administration of Justice).
(iv)
Sale proceeds of stationery boxes
C.L. No. 1 dated 9th July, 1902
The sale proceeds of stationery boxes should be entered in column 13 of the From
No. 42, General Rules (Civil), 1957.
(v)
Security by public Accountant
C.L. No. 1/J dated 22nd November, 1904
Whenever any cash is deposited as security by a Public Accountant in the Office
of a District Judge the money should be invested in Government promissory notes, small
sums being deposited in the Post Office Savings Bank and the passbook forwarded to the
Treasury Officer for safe custody.

Any case in which the public accountant objects to his cash security being dealt
within the manner suggested above should be reported to the High Court for orders.
(vi)
Dues of Registrars of Companies
C.L. No. 168/VII-f-21 dated 21st November, 1974
For expeditious realisation of costs by the Registrar of Companies awarded under section
626 of the Companies Act, 1956, the fine clerk of the court concerned should realize the
cost along with the fines from the accused persons and deposit the same in the treasury
by a treasury challan which should be passed on to the office of the Registrar of
Companies under appropriate head of account.
Where on appeal the fine is reduced, and/or waived by the court, the accused
should obtain refund of the amount due from the Registrar of Companies direct.
(vii)
Deposit of securities by contractors
C.L. No. 30/Xb-53 dated 15th March, 1980
Invites attention towards G.O. No. B-N.S-4148/Ten-32-56, dated 6th September,
1972 and G.O. No. 7191/Prachar-32-56, dated 2nd October, 1979 regarding deposit of
securities in the courts by contractors and employees etc., in the shape of National
Savings Certificates.