Para 19.2.4 — CAM

19.2.4 Except to the extent modified in these instructions, the rules contained in Central Government Account (Receipts & Payments), Rules, 2022 for deposits of various categories shall remain applicable. Deposits which lapse to Government in terms of para 2.75 of Subsidiary Instructions to Central Government Account (Receipt & Payments) Rules, 2022 shall be entered in a register in Form C.A.M. - 63 A, with cross reference to the Serial Numbers in the Register of Deposits. However, deposits that were not claimed/refunded due to litigation or arbitration cannot be treated as unclaimed deposit normally, and therefore, will not be credited to Government account. To identify such items, the PAO shall ascertain whether any legal proceeding/arbitration is pending against the relevant contracts/supply orders, from the Departmental Officer. On receipt of an affirmative reply, a note to this effect shall be recorded in the remarks column of Form CAM-63. Depending on the outcome of the proceedings, the relevant items of deposit shall be refunded, or forfeited and adjusted as the case may be. For crediting Government account, a transfer entry shall be incorporated in the accounts to debit the major and minor head etc under which theoriginal deposit was credited, by contra credit to the major head 0075- Miscellaneous General Services- 101-Unclaimed Deposits. Before authorizing refund of such lapsed deposits, the PAO will-