Para 7.9 — MSO (A&E)
Original Rule Text
7.9 In cases where Civil or other Courts open Personal Deposit Account with Treasury, they themselves keep the detailed account of Deposits and submit the Statement of Lapses to the Accountant General instead of the Treasury doing so. This statement has to be checked in the manner indicated in para 7.2.
- DEPOSITS OF LOCAL FUNDS
What This Means
When Civil or other Courts open Personal Deposit Accounts with a Treasury, the courts themselves maintain the detailed deposit records and submit the Statement of Lapses to the AG — rather than the Treasury doing so. The AG checks this statement using the same procedure described in Para 7.2 (cross-checking with March plus and minus memorandum and proposing transfer entries for lapsed amounts).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Courts maintain their own detailed deposit account records
- 2Courts (not Treasury) submit the Statement of Lapses to the AG
- 3AG checks the Statement of Lapses per the procedure in Para 7.2
- 4Applies to Civil Courts and other courts with Personal Deposit Accounts
Practical Example
The District Court in Varanasi maintains a Personal Deposit Account for court fee refunds and security deposits. At year-end, the Court Registrar prepares the Statement of Lapses for deposits unclaimed for over 3 years and submits it to the AG. The AG office checks it against the March plus and minus memorandum and proposes transfer entries to credit the lapsed amounts to Government.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do courts maintain their own deposit records instead of the Treasury?▼
Is the checking procedure different from regular lapsed deposits?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.