Section 191 in The Central Government Account (Receipts and Payments) Rules, 1983
191. Personal deposit account.
(1)Personal Deposit Account is a device intended to facilitate the administrator thereof to credit receipts into, and effect withdrawals directly from, the account subject to an overall check being exercised by the bank in which the account is authorised to be opened, to ensure (with the help of a personal ledger account to be maintained by the bank for the purpose) that no withdrawal will result in a minus balance therein. The administrators thereof shall be only Government officers acting in their official or any other capacity.(2)A personal deposit account of a type other than (a), (b) and (e) of sub-rule (3), may be authorised to be opened only under the special order or permission of the Ministry or Department concerned in consultation with the Controller General of Accounts. Such special order or permission may be issued or granted by the Ministry or Department concerned after satisfying itself that the initial accounts of the moneys to be held in a personal deposit account and disbursed, are arranged to be maintained properly and are subject to audit. The Principal Accounts Officer of the Ministry or Department concerned shall also be consulted for the purpose.(3)Personal deposit accounts are generally authorised to be opened in the following types of cases:(a)In favour of an administrator appointed for the purpose of administering moneys tendered by or on behalf of ward and attached estates and estates under Government management. It should also be ensured that proper arrangements are made for the maintenance and audit of connected initial accounts.(b)In relation to Civil and Criminal Courts' deposits, in favour of the Chief Judicial authority concerned.(c)Where, under certain regulatory activities of the Government, receipts are realised and credited to a Fund or Account under the provisions of an Act to be utilised-towards expenditure thereunder and no outgo from the Consolidated Fund is involved.(d)Where a personal deposit account is required to be created by a law or rules having the force of law and certain liabilities devolve on the Government out of the Special enactments.(e)Officers commanding units and others concerned in the administration of public funds or regimental funds in the Defence Departments can be authorised to open personal deposit accounts for such funds.Note. - Without prejudice to clause (e) of sub-rule (3), regimental funds may, under authorised departmental regulations, be deposited outside the Government account with any branch of the State Bank of India or any other public sector bank.(4)Every Personal deposit account so authorised to be opened will form part of the Government Account and be located in the Public Account portion thereof.
