Section 161 in The Rajasthan Law And Judicial Department Manual, 1952
161. Recoveries to be credited to the department concerned.
- All sums realised in satisfaction of a decree should be credited to the department to which the decree relates, and notice of the credit should be give by the Collector to the departmental officer as soon as possible after the credit has been made.Note:- The following instructions have been issued by the Finance (B) Department vide Circular No. D. 4412/F. 4(144)F.(B)/56. dated the 30th April, 1958, regarding the classification of receipts on account of award of costs in civil cases against the Government :-"So far the costs awarded by the Courts in Civil Cases were credited to the head XXI - Administration of Justice but according to general principles of classification mentioned in the General Financial and Account Rules, the classification of transactions in Government accounts should have closer reference to the Department in which the revenue or expenditure occurs, than to the object of the revenue or expenditure or the grounds upon which it is sanctioned and as costs are payable by the Departments when awarded against Government, it has been decided with the concurrence of the Law Department and in consultation with the Accountant General that in future the receipts in Civil cases on account of costs awarded by the Courts, should be credited as Miscellaneous receipt of the Department concerned."
