3. Statement of particulars of claim to be drawn up by Collector or Head of Department.
(1)Whenever it appears to the Collector or the Head of a Department of the Government or other authority or institution notified under clause (b) of section 2, under whom a public accountant is or was serving, that the Government or such authority or institution have or have a claim on such public accounts for moneys, securities for money, documents or other property, he shall draw up a statement of the particulars of the said claim, and, if he is not a Collector, may send the statement of the Collector in whose jurisdiction such accountant is or was employed.(2)The Collector when he has himself recorded a statement as aforesaid may, and on receipt of such a statement from the Head of a Department of the Government, other authority or institution shall by writing under his official seal and signature, require the moneys, securities for money, documents or other property, to be delivered either immediately to the person bearing the said writing or to such other person on such date and at such place as the writing may specify. Such notice of demand may be served on the public accountant in the same manner as a summons is served on a defendant under the Code of Civil Procedure, 1908.(3)If the public accountant does not satisfy the demand, but appears and objects to the claim wholly or in part, the Collector shall enquire into the objection and record a decision.
