Section 184 in The Central Government Account (Receipts and Payments) Rules, 1983
184. Limitations.
(1)No moneys shall be received for deposit in the Government Account, unless they are such as by virtue of any statutory provision or of any general or special orders of the Government are required or authorised to be held in the custody of the Government.(2)Subject as aforesaid and save as expressly otherwise provided by these rules, no money is to be credited as a deposit except under the formal order of a Court or other competent authority.(3)The treatment of the following items as deposits is prohibited:-(i)No pay, pension or other allowances should be placed in deposit on the ground of the absence of the payee or any other reasons.(ii)No fines should be placed in deposit on the ground that appeal is pending, they should be credited at once to the Government and refunded if necessary, on order of the Appellate Court. But compensation fines (including costs in criminal cases) due to an injured party, and not to Government, may be kept in deposit both in appealable and non-appealable cases, till they lapse under the ordinary rule.(iii)As provided in sub-rule (3) of rule 139, no refunds can be drawn to be lodged in deposit pending demand by the payee.(iv)No jewels or other property received for custody and restoration in kind may be brought on the deposit account, though the value be stated in money.'(v)Government Promissory Notes or other security deposits (not being cash) received must, on no account, be credited as deposits.(4)The net sale proceeds of unclaimed impounded cattle may be kept in deposit for three months and if no claim be made within that time, are to be credited to the proper account.(5)The sale proceeds of unclaimed property are not to be placed in deposit at all; under Police Act 1861 (5 of 1861), the property itself is to be kept for six months, but money realised by sale is at once at the disposal of the Government, and should be taken to credit of the appropriate receipt head. Exception must, however, be made in the case of property left by persons dying intestate and without heirs which Civil Courts will secure and hold for certain periods in accordance with the local law.Note 1. - If unclaimed property be perishable and be sold because it cannot be kept or it be sold for the benefit of the owner or because its value is less than ten rupees, its proceeds should be held for six months, in deposit, but the circumstances should be clearly stated in the challan.Note 2. - Money belonging to prisoners in jail should not be held for long terms by the Jain Department, but should be paid into Government account at convenient intervals.Note 3. - The Police Department should have no deposits except security and earnest money deposits which should be paid into Government Account under the major head '843 Civil Deposits'. Unclaimed property found by or delivered to a police officer, should. be made over to the Magistrate. Proceeds of sale of old stores or other Government property should be credited to Government Account.
