Section 114 in The Displaced Persons (Compensation and Rehabilitation) Rules, 1955
114. Accounting of deductions made from compensation.
(1)(a)The cash balance of the Custodian transferred to the compensation pool in terms of clauses (b) of sub-section (1) of section 14 of the Act shall be credited to the head XLVI - Miscellaneous - Receipt on account of Displaced Persons - Receipt forming part of the compensation pool under distinct detailed head Cash balance of the Custodian transferred to the compensation pool. Amounts deducted from the compensation bill on account of rent, etc., (excluding sale proceeds) of evacuee property including acquired evacuee property, shall also be credited to the same head of account under a separate detailed head, viz - 'Receipts on account of rents. etc., of Evacuee property'.(b)At the end of each financial year an amount equal of the total amount credited to the head XLVI Miscellaneous - Receipts on account of Displaced Persons - Receipts forming part of Compensation Pool' (Rules 110, 114 (1)(a) above) shall be transferred to the capital head - '85-D Compensation to Displaced Persons - by debit to the head '57- Miscellaneous - Expenditure on Displaced Persons - Transfer of sale proceeds etc., of evacuee property to Capital Account outside the Revenue Account.'(2)The amount due from the displaced persons on account of loans granted to them and deducted out of the compensation, shall be credited to the head:-O - Loans and Advances by the Central Government :-(1)Advances to State Government,(2)R.F.A. Loans.(3)Other Bodies.(3)The amounts recovered from the displaced persons on account of loans granted by the State Government and the Rehabilitation Finance Administration out of funds placed at their disposal by the Central Government from the compensation paid to them, shall be remitted by the Pay and Account Officers, Ministry of Rehabilitation by cheques or demand draft of the respective State Accountant General in the case of loans granted by the Rehabilitation Finance Administration for credit under O-Loans and Payment Advances by the Central Government. The credits by the State Accountant General shall be adjusted in the Central Section of their Accounts. The cheques or demand draft shall be supported by statement showing the details of recoveries. The State Accountant General ascertain from the State Government the particular loans from the Central Government against which the recoveries are to be adjusted. The Rehabilitation Finance Administration also shall furnish to the Accountant General, Cental Revenues, this information in respect of loans granted by them. The State Accountant General and the Rehabilitation Finance Administration shall make the requisite adjustment in the State Section of their accounts and the Rehabilitation Finance Administration accounts respectively, so that the debit balances against the individual loans and the credit balances in respect of the loans received by them from the Central Government are reduced. This amendment shall be deemed to have come into force on the 1st April, 1959.(4)The amounts deducted from the compensation bill under clauses (b) and (c) of sub-section (2) of section 7 of the Act shall be initially credited under the Head S Deposits and Advances - Part II Deposits not bearing interests - Other deposits Accounts - Department and Judicial Deposits - Civil Deposits - Deposits under D.Cs. (Debt Adjustment) Act, 1951.
