Section 191(3) in The Central Government Account (Receipts and Payments) Rules, 1983
(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.
