340. (a) Deposit proper are classified according to the department through which they are received. The usual classes are (1) Revenue Deposits; (2) Civil Court Deposits; (3) Criminal Court Deposits; (4) Forest Deposits, and (5) Public Works Deposit.
Another important class is Personal Deposits; the account kept of them in the Treasury is of the nature of a banking deposit account.
Other classes may be added under the orders of the Government.
Separate registers should always be maintained for "Central" and "State" deposits.
NOTES(1) All chalans for credit of money as a "Deposit" and all orders for repayment of "deposits," should indicate whether the item is "Central" or "State" in the manner laid down in paragraphs 31 (c) and 47.
(2) These Deposits as well as lapses of the same are to be treated as "Central" or "State" according as the Government which exercises control over the depositors or the departments concerned, is "Central" or "State."
(b) The following rulings regarding classification are to be observed :
(i) Revenue Deposits proper are deposits made in revenue courts or in connexion with revenue administration; they include customs, salt and opium deposits which are treated as "Central deposits." They also include earnest-money deposits made by intending tenderers of the Civil, Defence and Public Work Departments and security deposits realized by the Police Department under the Motor Vehicles Act or otherwise.
These deposits may be received at Sub-Divisional as well as at District Treasuries. Tenderers should themselves make the deposits at the Treasury or Sub-Treasury which is most convenient to them and should attach to their tenders the Treasury chalan in support of the payment of earnest-money. No previous authority of a departmental officer is necessary to make the deposit, but the depositor must state the designation of the Government servant in whose favour he makes the deposit and that designation must be stated on the receipt or chalan given by the Treasury.
NOTES(1) In the Irrigation Department an officer calling for tenders may, in special cases where it would be inconvenient for tenderers to deposit earnest-money into a Treasury or Sub-Treasury relax the provisions of this rule and permit tenderers to deposit earnest-money with him in cash or currency notes up to a limit of Rs. 500 instead of into a Treasury or Sub-Treasury. Such deposits will be treated as "Public Works Department deposits."
(2) Special rules realating to earnest-money and security deposits in the Forest Department will be found in Chapter XI of the Forest Account Rules contained in Volume VII of the Financial Handbook.
(3) Security deposited by mill contractors in the Tarai and Bhabar Government Estates at the time of auction should be credited to "Revenue Deposits" and refunded on the termination of the contract.
(4) Security deposit received in cash under sections 13(2) and 23 (3) of the Uttar Pradesh Sugar Factories Control Act, 1938, should be credited to revenue deposits.
(5) Security deposits received in cash from Government servants and contractors other than Public Works Department contractors, including those which are ultimately converted into interest bearing securities, should be credited to revenue deposits.
(ii) Personal Deposits
(1) Receipts and payments on account of wards and attached estates and estates under Government management are recorded in the Treasury in personal ledgers.
(2) Other Personal Deposits made by Government servants in their official capacity may not be accepted without the special sanction of the Government accorded in consultation with the Accountant General for the opening of a banking account with the Treasury.
Substitute the following for the existing note above:
NotePersonal Deposit Account can be opened under the detailed rules as specified in Appendix-XX only at the Treasuries specified for the purpose by the Government in their order sanctioning the opening of the banking account.
Correction Slip No. 106 Dated: May, 4, 1998
Finance (Account) Section-1 File No. 10 (12)/95.
(Correction slip no. 4, dated 27-6-1980)
[Vitta (Lekha) Anubhag -1 File No.10(6)/72]
(C. S. no. 106 dated 04-05-1998)