Para 19.7.3 — CAM

19.7.3 PD Account may be required to be created by a law or a rule having the force of law, or where certain liabilities devolve on the Government out of the special enactments by way o f bridging any deficit or shortfall in the account which are discharged by transferring funds to it from the CFI. In such cases, the credit balance in the PD Accounts at the end of each financial year would lapse to Government, and for this purpose the account may be closed by affording minus debit to that extent to the relevant service head

(s) in the Consolidated Fund. The PD Account may be revived in the subsequent year again, if necessary, in the usual manner.