Para 2.15 — GPF_MANUAL

(G.I.F.D.letter No. F/66-II-FE-27 of 19.9.1927 to the Bombay Government and G.R.F.D) No.5435-F dated 18.10.1927). 2.15 In no circumstances should an Accountant General ignore an order of attachment of a court even though the order is correctly understood by him to be bad in law. He must maintain the attachment until the order is either withdrawn by the court which imposed it or cancelled by a Superior Court. It may be stated in this connection that it has been ruled in Mr.Virchand ‘s case(89 Bom 259) that a deposit once compulsory remains compulsory and is not liable to attachment between the time when it becomes due for repayment and the time when it is actually repaid.