Section 3(1) in Kerala Public Accountants Act, 1963
(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.
