X (267-282A)

ഓരോ ആര്‍ട്ടിക്കിളുകളും പ്രധാനപ്പെട്ടതുതന്നെ.

CHAPTER X 

DEPOSITS 

Introductory 

(Article. 267)

267. In connection with the transaction of public business the Government receive moneys deposited with them for various purposes by or on behalf of various public bodies and members of the public, and afterwards account for them by repayment or otherwise. Any department of the Government may receive such deposits; a large number of them relate to the revenue administration or the administration of justice. In relation to certain classes of deposits, e.g., Deposits of Local Funds, the Government’s function is merely that of a banker ; in connection with certain other classes, e.g., Civil Deposits, they also control the administration of the money. 

The Government sometimes decide to set aside sums from the revenues of a year or a series of years to be accumulated as a ‘Fund’, the balance at the credit of which is held as a deposit and expended on specified subjects. They also receive contributions from other sources to some such funds which they administer. 

The transactions relating to money of the kinds described above are accounted for in the “Deposit Section” of the Government accounts. 

This Chapter deals with “Civil Deposits” which include the classes of deposits closely connected with the administration of various Government departments and controlled by the Government. 

🆀 Moneys are deposited with Govt. in various deposits like Revenue Deposits, Security Deposits, Civil Courts Deposits etc by: 

(A) Government employees in their official capacity 

(B) Various public bodies and members of public 

(C) Government employees in their personal capacity 

(D) Pensioners

Correct Answer:-Option: (B)

🆀 In what types of cases of deposits the function is merely that of a Banker
(A)Personal Deposits
(B)Deposits of Local Funds
(C) Revenue Deposits
(D)Criminal Court Deposits
Correct Answer:- Option-(B)

🆀 Which is not a civil deposit?
(A)Revenue Deposit
(B)Personal Deposit
(C) Public works deposits
(D)Bank deposit
Correct Answer:- Option-D

Classes of Civil Deposits 

(Article. 268)

268. “Civil Deposits” include— 

“Civil Deposits” include
(i)	Revenue Deposits.
(ii)	Security Deposits.
(iii)	Civil Courts Deposits.
(iv)	Criminal Courts’ Deposits
(v)	Personal Deposits
(vi)	Forest Deposits.
(vii)	Public Works Deposits.
(viii)	Trust Interest Funds.
(ix) (x)	Deposits for work done for public bodies or private individuals.  Un claimend Provident Fund Deposits
(xi)	Deposits for Government loans.
(xii)	Deposits of Government Commercial undertakings.
(xiii)	Deposits in connection with elections

🆀 Which of the following is not included in the classes of Civil Deposit?
(A)Security Deposit
B:-Trust Interest Fund
C:-Election Deposit
D:-Earnest Money Deposit
Correct Answer:- Option- D

🆀 Which is not a civil deposit?
(A)Revenue Deposit
B:-Personal Deposit
C:-Public works deposits
D:-Bank deposit
Correct Answer:- Option-D

Revenue Deposits 

269. The following kinds of deposits come under this head : 

1. Sale proceeds of land sold for arrears of revenue and the prescribed commission recovered from the defaulters payable to the auction purchaser. 

2. Receipts of estates under attachment or about to be sold for arrears of revenue, and deposits made by persons who apply for sales of immovable properties to be set aside. [Kerala Revenue Recovery Act, 1968 (Act 15 of 1968)].

3 Compensation for land acquired under the provisions of the Land Acquisition Act. 

4 Fees for the survey of waste land till the land is sold in each case.

5 Money received on account of all estates irrespective of their value, pending final disposal under the orders of the competent authority.

6 Sale proceeds of articles sold under the terms of Treasure Trove Act (India Act VI of 1878).

7 Money remitted by postal money order on account of advance payment of refunds of revenue or refunds of deposits but returned by the Post Office as unclaimed (See Rule 218 of part V of the Kerala Treasury Code). 

8 Pensions remitted by postal money order but returned by the Post Office as unclaimed.

9 Sale proceeds of wrecks which are the property of the State Government. 

10 Sale proceeds of land or other property sold which are not at once paid to the land-holder concerned. 

11. Deposits for lands to be acquired for public bodies or individuals. 

12. Sums of money tendered by private persons or corporate bodies as rewards for detection of crime or other good work.

13. Amount of closed Savings Bank Account pending payment for want of heirship certificate, etc.

14 Commission fee deposited in connection with forest or other cases. 

15 Undisbursed amounts of the final contract certificates except those of the Public Works, one month after the certificates have been passed for payment and with the sanction of the Head of the Department concerned. 

16.Deposits of Jenmikaram collections. 

Note:— 

Other deposits may be accepted under the orders of the Accountant General or the District Collectors. 

17. Security deposits of the mining leases and prospecting license holders of the Geological Department. 

18 Undisbursed amount of subsidy for dewatering operation of Punja land due to the legal heirs of the contractors who die before payment. 

19 Deposits remitted towards preliminary expenses by applications for mining leases as required under clause 2 (b) of rule 22 of the Mineral Concession Rules, 1960. 

20 Amount due to cultivators towards cost of paddy and rice refused to be accepted by them. 

21 Cost of grain due to a dealer when his business is transferred to another dealer consequent on the cancellation or suspension of his business.

22 The Malikhana Allowances returned by the Post Office unpaid.

23 Arrears of rent due to Sreepadam Palace and collected from the land¬holders of Sreepadam Villages. 

24. All moneys received in the progress of execution of decrees under rule 81 of the Kerala Co-operative Societies Rules framed under the Kerala Co-operative Societies Act, 1969. 

🆀Amount of closed S.B. Account pending payment for want of heirship certificate. In which kind of deposits it is accounted?

 (A) Civil Courts Deposits

(B) Revenue Deposits 

(C) Personal Deposits

(D) Fixed Deposits

Correct Answer:-Option: (B)

🆀Compensation for land acquired under the provision of land acquisition act is included in __________ deposits.
(A)Revenue deposits
B:-Security deposits
C:-Forest deposit
D:-None of the above
Correct Answer:- Option-A

🆀 Deposits of Jenmikaram collections are included in __________. 

 A:-Civil Deposit 

 B:-Personal Deposit 

 C:-Security Deposit 

 D:-Revenue Deposit 

 Correct Answer:- Option- D

🆀For recovery of arrears of revenue from an individual if his land is sold by the departmental authorities under the prescribed procedure, its sale proceeds are to be credited to : 

A:-Revenue Deposits

B:-Civil Courts' Deposits 

C:-Revenue head of the Dept 

D:- ​None of the abov

Correct Answer:-Option: A

🆀 Pensions remitted by postal money order, but returned by the post officer as unclaimed. This is a
A:-Revenue Deposit
B:-Forest Deposit
C:-Public works deposit
D:-Trust interest deposit
Correct Answer:- Option-A

🆀 Revenue Deposits does not include: 

(A) Compensation for land acquired under the provisions of the Land Acquisition Act

(B) Deposits made by the students of Survey Schools

(C) Sale proceeds of articles sold under the terms of Treasure

Trove Act 

(D) Deposits of Jenmikaram Collections 

Correct Answer:-Option: (B)

🆀Sale proceeds of land sold for arrears of revenue comes

under: 

(A)Civil Deposits

(B) Revenue Deposits 

(C) Personal Deposits

(D) Security Deposits

Correct Answer:-Option: (B)

🆀The deposit of sale proceeds of wrecks which are the property of the State Government will be under: 

 A:-Personal Deposits 

 B:- ​Revenue Deposits

C:-Security Deposits

D:-Trust Interest Funds

Correct Answer:-Option: B

🆀 Under which head of account, amount of deposits for lands to be acquired for 
for public bodies or individuals to be credited ? 
(A) Civil Courts' Deposit
(B) Revenue Deposits
(C) Personal Deposits
(D) PW Deposits
Correct Answer:-Option: (B)

🆀 Under which deposit, pensions remitted by postal money order but returned by the Post Office as unclaimed, is it accounted?

 (A) Security Deposits

(B) Revenue Deposits 

(C) Personal Deposits

(D) Civil Courts' Deposits

Correct Answer:-Option:  (B)

SECURITY DEPOSIT

269A. The following transactions relating to all non interest bearing deposits (other than those pertaining to Public Works Department ) are included under this head. 

1. Earnest money deposit made by intending tenderers in all departments are credited to security deposits. No previous authority of a departmental officer is necessary, but the depositor must state the designation of the officer in whose favour he makes the deposit and that designation must be stated on the receipt given by the Treasury. 

2. Initial deposits made by intending bidders at auction sales. 

Note:— 

Selling officers are authorised to receive the initial depositors return those of unsuccessful bidders at the close of the day’s sale and remit to the Treasury the initial and further deposits made by successful bidders. The gross transactions should however be included in the Government account – See Rule 6 (2) (h) of Part I of the Kerala Treasury Code. Deposits of unsuccessful bidders which are not returned at the close of each day’s sale will be remitted into the Treasury. 

3. Security deposit received from the lessees of the usufructs of the Government trees or compounds.

4 Security furnished in cash by a Government servant or a contractor (except in the Public Works Department ) and not converted into an interest bearing form of security. (See Articles 304 and 305). 

5 Deposits made by the students of the Survey Schools.

6.  Security deposits for revenue under M.V. Act, 1939]. 

🆀 Earnest money deposits made by intending tenderers are credited to
A:-Personal deposit
B:-Revenue deposit
C:-Civil Court deposit
D:-Security deposit
Correct Answer:- Option-D

🆀Government will pay ________ interest of any deposit held by them in the form of cash. 

 A:-6% 

 B:-8% 

 C:-No 

 D:-None of these 

 Correct Answer:- Option- C

Civil Courts’ Deposits 
(Article. 270)

270. This head comprises deposits ordered by the High Court, the District Judges, Sub Judges and District Munsiffs and the Panchayat Courts, and includes the following items:—

1 Sale proceeds of intestate property.

2 Moneys received in Civil Courts for the service of summonses, for batta of witnesses and for other similar purposes. 

3 Fees for printing copies of judgments pending payment to the printers.

4 Sums received in Civil Courts in satisfaction of decrees. 

5 Stamp fees for succession certificates, pending orders on the application [Section 379 of the Indian Succession Act, 1925 (Act XXXIX of 1925)]. 

Note:— When a succession certificate is granted, the court concerned should issue a cheque payable to the Treasury Officer for the amount representing the value of the court-fee stamps which the Court desires him to supply in Exchange. On receipt of the cheque, the Treasury Officer should supply the court-fee stamps required and adjust their value to the debit of “Civil Courts’ Deposits” and credit of “Sale of court-fee Stamps”.

6 Amount attached by Civil Courts from salaries. 

7. Travelling allowances of the Examiner of Questioned Documents and his staff collected in advance from private parties. 

🆀Sales proceeds of intestate property included in 

 A:-Security deposit 

 B:-Civil courts deposit 

 C:-Personal deposit 

 D:-Criminal courts deposit 

 Correct Answer:- Option- B

🆀 Which among the following deposits does not belong to the civil court  deposits? 

A:-Sale proceeds of unclaimed perishable property 

B:-Sale proceeds of interstate property

C:-Sums received in satisfaction of decrees 

D:-Fees for printing copies of judgments pending payment to the printers

Correct Answer:- Option-A

🆀Amount attached from salaries is deposited in 

A:-Criminal Government deposits 

B:-Revenue Deposits 

C:-Personal Deposit 

D:-Civil Court Deposits 

Correct Answer:- Option-D

Criminal Courts’ Deposits 

(Article. 271)

271. This head includes the following items:— 

1 Compensation fines and costs due to injured party and not to the Government in both appealable and non-appealable cases. In cases subject to appeal they should be kept in deposit till the period allowed for presenting the appeal has elapsed, or if an appeal be presented, till it is decided; and then they should be paid to the rightful claimant, if claimed or continued in deposit till they lapse under the ordinary rule. 
2. Sale proceeds of unclaimed perishable property. 

Note:— If unclaimed property be sold because it is perishable and cannot be kept, or for the benefit of the owner, the proceeds should be held for six months in deposits.

3 Moneys received in Criminal Courts for service of summonses, for batta of witnesses and for other similar purposes.

4. Copying fees.

5. Sale proceeds of property attached for evading warrants— for two years. 

6. Receipts relating to attached disputed property, till it is restored (Section 146 of the Criminal Procedure Code). 

7 Travelling allowances of the Examiner of Questioned Documents and his staff collected in advance from private parties. 

8 Surplus sale proceeds of unclaimed impounded cattle for 3 months. [See Section 16 of the Kerala Cattle Trespass Act, 1961 (Act 26 of 1961)].

 Note:— In the case of distrained cattle, the sale proceeds should be kept in deposit pending confirmation of the sale. 

🆀Compensation due to injured party is deposited in which deposit

(B) Civil Courts' Deposits 

(A) Revenue Deposits

(C) Criminal Courts' Deposits

(D) Personal Deposits

Correct Answer:- Option:  (C)

🆀Copying fees included in
A:-Personal Deposit
B:-Security Deposit
C:-Civil Courts Deposits
D:-Criminal Courts Deposit
Correct Answer:- Option-D

 🆀One of the following transactions on account is included in the Criminal Courts Deposits. Which is it? 

(A) Treasury cash orders

 (B) District Cattle Pound Funds

 (C) Cash deposit of patients in Government Hospitals 

(D) Sale proceeds of unclaimed perishable property

Correct Answer:- Option:(D)

Personal Deposits 

272. This head includes the transactions on account of the following:—

1 Kakur Estate Fund. 

2 Mathilagom Fund. 

3 Sripandaravagai Fund.

4 Devaswom Fund. 

5 Palace Funds.

6 Hindu Religious Charity Fund. 

7 Treasury Cash Orders.

8 Funds collected by the irrigation Block Boards.

9 Cash property of prisoners in Jails at convenient intervals. They should not be held long by the Jail Department. 

10 District Cattle Pound Funds. 

11 Wards’ Estates and attached Estates. 

12Official Receivers’ and Official Assignees’ Deposits.

13 Police Funds. 

14 Anti-Tuberculosis Fund. 

15 Co-operative societies under liquidation. 

16 Cash deposits of patients in Government Hospitals (Cash receipts other than cash deposits towards hospital stoppages). 

17 Caution money collected by Government institutions such as Colleges, Hostels, Agricultural and Commercial Schools, the Public Library, etc. 

Note:— 

Other personal deposits made by Government servants in their official capacity may not be accepted without the special sanction of the Government for opening a banking account with the Treasury. 

🆀Anti-Tuberculosis Fund is included in _________________.
A:-Revenue Deposits
B:-Personal Deposits
C:-Civil Deposits
D:-Security Deposit
Correct Answer:- Option-B:-Personal Deposits

🆀 Devaswom Fund included in 

 A:-Security Deposits 

 B:-Personal Deposits 

 C:-Criminal Court Deposits 

 D:-Civil Court Deposit 

 Correct Answer:- Option-B:-Personal Deposits 

🆀Hindu Religious charitable fund included in
A:-Personal Deposits
B:-Security Deposits
C:-Public Works Deposits
D:-Civil Court Deposits
Correct Answer:- Option- A:-Personal Deposits

🆀Hindu Religious Charity Fund is included in _______________ Deposit.
A:-Civil
B:-Personal
C:-Security
D:-Revenue

Correct Answer:- Option-B:-Personal

🆀Official Receivers Deposits are included in ______________
A:-Public work deposit
B:-Court deposits
C:-Trust interest fund
D:-Personal deposits
Correct Answer:- Option-D:-Personal deposits

🆀Personal deposits made by Government servants in their official capacity for opening a banking account with the Treasury, whose sanction is required : 

(A) Director of Treasuries 

(B) Accountant General

 (C) Government

(D) Director, State Audit Department 

Correct Answer:- Option: (C) Government

🆀The transaction of police fund is included in _____________.
A:-Criminal court deposit
B:-Revenue deposits
C:-Personal deposits
D:-Security deposits
Correct Answer:- Option-C:-Personal deposits

🆀What kind of deposit is “caution money collected by colleges”?

(A) Security deposits

 (B) Personal deposits 

(C) Revenue deposits 

(D) Deposit for Govt. owned undertakings

Correct Answer:- Option: (B) Personal deposits

🆀What type of deposit is Devaswom Fund?

(A) Government Deposits

 (B) Court Deposit 

(C) Revenue Deposit

(D) Personal Deposits

Correct Answer:- Option:(C) Revenue Deposit

🆀Which among the following is not a Personal Deposit ? 

(A) Devaswom Fund

(B) Palace Funds 

(C) Mathilakom Fund

(D) Provident Fund

Correct Answer:- Option:(D) Provident Fund

🆀Which among the following is not a personal deposit?

 A:-District Cattle Pound funds 

B:-Treasury Cash Orders 

C:-Deposits made by the students of the Survey School 

D:-Police funds 

Correct Answer:- Option-C:-Deposits made by the students of the Survey School  

🆀Which is not a personal Deposit? 

 A:-Kakur Estate Fund 

 B:-Mathilagom Fund 

 C:-Sripandaravagai Fund 

 D:-Deposits for work to be done 

 Correct Answer:- Option- D:-Deposits for work to be done 

Public Works  Deposits 

273. (See also Article 73 of Kerala Account Code Vol. III). This head comprises transactions of the following classes:— 

1 Cash deposits received from contractors as security including percentage deductions made from their bills. 

2 Deposits for work to be done. 

3 Sums due to contractors on closed accounts. 

4 Miscellaneous deposits including (until clearance) all items of receipt the classification of which cannot at once be determined or which represent accounting errors awaiting adjustment. 

🆀 Cash deposits received from contractors as security shall be included in : 

(A) Security Deposits 

(B) Revenue Deposits 

(C) Personal Deposits

(D) Public Works Deposits 

Correct Answer:- Option: (D) Public Works Deposits

🆀Public work deposits are 

 A:-Civil advance 

 B:-Civil Deposit 

 C:-Local fund 

 D:-None of the above 

 Correct Answer:- Option-Civil Deposit 

Trust  Interest  Funds 

274. Transactions relating to interest on Trust items held by the Treasurer of charitable Endowments or on account of Miscellaneous Trusts are recorded under this head. 

Deposits for work done for 
Public Bodies or Private Individuals 

275. These deposits are made with the Government by local or other bodies financially independent of the Government to cover the payment of compensation for land which the Government propose to acquire for such bodies under the Land Acquisition Act. 

Unclaimed Provident Fund Deposits

 Article.276

276. Amounts standing to the credit of subscribers to Provident Funds under the control of Government are transferred to the head ‘Unclaimed Provident  Fund Deposits’ at the end of a year if they have remained unclaimed for a period exceeding six months (Government have allowed Government employees retiring from service to retain their credits in Provident Funds for six months with interest) from the date they become payable. 

Before such transfer the Head of Department shall be consulted to ascertain the whereabouts of the subscriber or his claimants and information failing, the intention to transfer the credits to unclaimed Provident Funds deposits’ shall be notified in the gazette. 

🆀 Government will pay interest for unclaimed provident fund deposit up to 

 A:-Six months 

B:-One year 

C:-Three years 

D:-No interest will pay 

Correct Answer:- Option-A:-Six months 

🆀The maximum period that a retiring Government employee can retain his Provident Fund with interest is : 

(A) 3 months

(B) 6 months 

(C) 1 year 

(D) None 

Correct Answer:- Option:  (B) 6 months

🆀 Unclaimed Provident Fund Deposits shall be notified in the gazette as  per ___________. 

A:-Art 118 KFC Vol - 1 

B:-Art 21 KFC Vol - 1 

C:-Art 85 KFC Vol - 1 

D:-Art 276 KFC Vol - 1 

Correct Answer:- Option-D:-Art 276 KFC Vol - 1 

Deposits for Government Loans 

277. This head is operated temporarily whenever the Government raise a loan in the open market. 

Forest Deposits

 Article.278 

278. The transactions of the following classes come under this head :— 

1. Cash deposits received from contractors as security including percentage deductions made from their bills. 

2. Deposits for work to be done. 

3. Sums due to contractors on closed accounts.

4. Other miscellaneous deposits. 

🆀 Forest Deposit is included in the classes of ____________ deposits.
A:-Civil
B:-Revenue
C:-Security
D:-Personal
Correct Answer:- Option-C:-Security

Deposits of Government Commercial Undertakings 

279. The transactions under this head are similar to those done by the Civil Departments under the head “Revenue Deposits”. 

Deposits in connection with Elections 

280.Deposits of candidates standing for elections to the State Legislature and Parliament and deposits on challenged votes received in connection therewith come under this head.

General Principles and Rules 

281. (a) The treasury should not credit any amount under a deposit head without the formal sanction of the competent authority. As a general rule, no amount should be credited under a deposit head if it can be properly credited to some other known head in the Government account. The Treasury or Sub-Treasury Officer should see that this rule is strictly followed and make representations to the court or other authority ordering the acceptance of a deposit, if he considers that the amount should be credited under some other head of account. 

In particular, the following items should not be treated as deposits but  should be credited, on receipt, to the departmental head of account most nearly concerned, in accordance with the authorised procedure:—

1 Revenue paid to the Government on account of a demand not yet due. 

2 Land revenue and cesses collected in one taluk on account of another.

3. Receipts for which full particulars are not available. 

Note:— These should be credited as miscellaneous receipts and adjusted to the proper head subsequently, if necessary.

3 Any pay, pension or allowance or part thereof on the ground of the absence of the payee or for any other reason except to the extent indicated in items (13) and (28) of Article 269. 

4 Fines realised in cases in which an appeal is pending except to the extent indicated in Article 271.

5 Refunds whether of stamp or other receipts.

Note:— Such amounts can be drawn only on the appearance and on the receipt of the person entitled to them after the production of due authority; on no account may they be charged on the receipt of an official and lodged in deposit pending demand. 

1 Sale proceeds of unclaimed property, except to the extent indicated in Article 271.

2 Initial receipts of less than one rupee and balances of deposits due for refunds of less than one rupee, except when they are credited to a deposit head under the orders of a Court or received in connection with the acquisition or sale of land. 

3 Sale proceeds of Government property, rights, etc., such as land, buildings, building site, lease of fishery and fines levied for unauthorised cultivation or appropriation of land in the Revenue Department.

4 Sale proceeds of minor forest produce, fuel, sandalwood, etc., in the Forest Department. 

5 Tree tax, registration fees on Arrack Shops and kisth amount of Excise shops in Excise Department. 

6 Fines out of which rewards are payable.

7 Rewards of informers. 

8 Advances made by land-holders to pay the surveyors engaged in the partition of their estates. 

(b) No transactions other than cash transactions may be accounted for in the deposit section of the Government Account. Security deposits received from contractors, etc., in forms other than cash, and jewels or other property received for safe custody and return in kind should be brought on to the special registers prescribed for the purpose. They should not be credited as revenue or brought on to the deposit register, even though their value is stated in money (See Article 287). 

(c) No money tendered as Personal Deposits by private individuals or by Government servants acting otherwise than in their official capacity and no funds of quasi-public institutions, even though they are aided by the Government, may be accepted for deposit in a treasury except under an order of the Government. 

(d) The procedure to be followed by Government servants in paying moneys received as deposits into the treasury or the bank and subsequently withdrawing them, when necessary, for repayment to the depositors or other persons entitled to them is prescribed in the Kerala Treasury Code. 

🆀 Land Revenue collected in one taluk for another taluk may be

 (A) Credited to miscellaneous receipts of the Taluk received the amount 

(B) Public works deposits 

(C) Miscellaneous deposits 

(D) None of the above

Correct Answer:-Option:  (A) Credited to miscellaneous receipts of the Taluk received the amount 

🆀 Of the following, which item should not be treated

as deposits, but should be credited on receipts, to the departmental head of account most nearly concerned.

(A) Pension remitted by postal M.O but returned as unclaimed

(B) Caution money collected by Government colleges from

students 

(C) Rewards of informers 

(D) Copying fees in Courts

Correct Answer:-Option: (C) Rewards of informers 

🆀 Receipts for which full particulars are not available should be Credited:

(A) As Miscellaneous Receipts under the departmental head of account 

(B) Under Revenue Deposits 

(C) Under Personal Deposits 

(D) Under Security Deposits

Correct Answer:-Option: (C) Under Personal Deposits 

Lapse of Deposits to the Government 

(Article. 282)

282. In certain circumstances deposits lapse to the Government and are credited to the Government under the appropriate revenue head of account. The following rules specify these circumstances :¬

1. Revenue Deposits.— Deposits not exceeding five rupees unclaimed during the whole of a financial year, balances not exceeding five rupees in each case of deposits partly repaid during the year, then closing, and all deposits unclaimed for more than three complete financial years should be credited to the Government at the close of March in each year. For the purpose of this rule, the age of a deposit or the balance of a deposit not yet repaid should be reckoned from the date of the original deposit and not from the date of the last repayment. 

Exception 1:— The security deposits of the mining leases and prospecting license holders of the Geological Department will not lapse during the currency of the lease deed.

 Exception 2 :— In the case of security deposits for granting permits to tourist motor vehicles, the amount deposited will be allowed to remain under “Revenue Deposits” even after three years. After the applications for permit are considered by the State Transport authority, the entire amounts deposited by the unsuccessful applicants will be refunded to them and if any refund from the security deposit becomes necessary in the case of a permit holder, a refund bill will be issued. 

2. Civil Court’s Deposits:— The lapsing of these deposits to the Government is governed by the rules issued by the High Court in this behalf. 

3..Criminal Court’s Deposits:— These deposits lapse to the Government in the same manner as “Revenue Deposits”– item (1) above. 

4. Forest Deposits:— These deposits lapse to Government in the same manner as “Revenue Deposits”- item (1) above. 

5. Personal Deposits:— (a) Official Receiver’s Deposits.— The lapsing of the deposit is governed by Rule XXXII of the Kerala Insolvency Rules, 1959 made under section 83 of the Insolvency Act, 1955 (Kerala Act II of 1956).

 Exception.— In the case of certain deposits such as caution money taken from students, apprentices, etc., the time-limit for lapse will be as indicated in the respective rules requiring those deposits. 

  (b) Cash deposits of patients in Government Hospitals:— (cash receipts other than cash deposits towards hospital stoppages.) 

  (c) Deposit Accounts not acknowledged by the Administrators and not operated by them for more than three financial years. 

  (d) Other Personal Deposits:— The balances in the Personal Deposit Accounts other than the accounts of those mentioned in items (a) and   (b) above do not lapse to Government. However Personal Deposits Accounts administered by the Government Officials, which are created by debiting the Consolidated Fund except such accounts which are created by any law or Rule having the force of law* and the money order Personal Deposit Accounts opened for payment of money order pension should be closed at the end of each financial year by minus debit of their balances to the relevant service heads in the consolidated fund, and personal deposit accounts being opened next year, again, if necessary in the usual manner.

 These deposits lapse to Government if they remain unclaimed for more than three complete financial years. 

6 Public Works Deposits:— These deposits lapse to the Government in the same manner as “Revenue Deposits”- item (1) above, except that the age of a Public Works Deposits or the balance of a Public Works Deposit not yet repaid should be reckoned from the date when the deposit or the balance, as the case may be, first becomes repayable.

7 Deposits of Government Commercial Undertakings:— These deposits lapse to Government in the same manner as Public Works Deposits. 

🆀A deposit credited to govt. as it lapsed, should only be repaid with the previous sanction of _________. 

 A:-Govt. 

 B:-Head of Dept. 

 C:-Accountant General 

 D:-Treasury Director 

 Correct Answer:- Option-Accountant General

🆀All deposits more than Rs.5 under Revenue Deposits unclaimed are credited to Government account after : 

(A) 5 complete financial years 

(B) 3 complete financial years

 (C) 2 complete financial years 

(D) 6 complete financial years

Correct Answer:-Option: (B) 3 complete financial years

🆀 Lapse of deposits to govt are as per ________ KFC Vol-I 

 A:-Article 65 

 B:-Article 32 

 C:-Article 301 

 D:-Article 282 

 Correct Answer:- Option- D:-Article 282  

🆀 Lapsing of civil court deposit to the govt. is governed by the rules issued by __________ on this behalf. 

 A:-Finance Dep. 

 B:-Accountant General 

 C:-Govt. 

 D:-High Court 

 Correct Answer:- Option- D:-High Court

🆀 The Lapsing of Civil court deposits to the Govt. is governed by the rules issued by the 

A:-Advocate General 

B:-Accountant General 

C:-Finance Dept. 

D:-None of the above 

Correct Answer:- Option- D:-None of the above

282A. A  deposit credited to the Government under Article 282 should only be repaid with the previous sanction of the Accountant General. He will authorise payment on being satisfied:¬

  (1) that the item was really received ; 

  (2) that it was credited to the Government as lapsed; 

  (3) that it is claimed by a person who might have drawn it before it lapsed; and

 (4) that the competent departmental authority has signed the refund application and furnished the necessary certificates as to the claimant’s identity and title to the amount (See also Article 37).

Note:– A deposit, the detailed account of which is kept at the Treasury may be refunded without the sanction of the Accountant General. The Treasury Officer shall, before authorising refund in such cases, ascertain that the item was really received and is traceable in his records, was carried to the credit of Government as lapsed and was not paid previously and that the claimant’s identity and title to the money are certified by the Officer signing the application for refund. 

🆀 A deposit credited to Government the details of which are not kept in  the treasury may be repaid with the sanction of the 

A:-Secretary to government, Finance Department 

B:-Director of Treasuries 

C:-Accountant General 

D:-Secretary to Government, Taxes Department 

Correct Answer:- Option-C:-Accountant General 

🆀 A deposit credited to the Govt. on lapse should only be repaid with the previous sanction of         

A:-Accountant General 

B:-Govt. 

C:-Head of Dept. 

D:-District collector 

Correct Answer:- Option-A:-Accountant General 

🆀A deposit credited to Government as lapsed deposit (under Article 282) should only be repaid with the previous sanction of 

(A) Government

(B) Accountant General

 (C) Head of Department 

(D) Finance Department 

Correct Answer:-Option: (B) Accountant General

1. Copying fees included in
A:-Personal Deposit
B:-Security Deposit
C:-Civil Courts Deposits
D:-Criminal Courts Deposit
Correct Answer:- Option-D:-Criminal Courts Deposit

2. Copying fees is included in _____________ Deposits.
A:-Criminal Court
B:-Revenue
C:-Civil
D:-Public Work
Correct Answer:- Option- A:-Criminal Court

3. Which of the following is not included in the classes of Civil Deposit?
A:-Security Deposit
B:-Trust Interest Fund
C:-Election Deposit
D:-Earnest Money Deposit
Correct Answer:- Option- D:-Earnest Money Deposit

 

4. Compensation for land acquired under the provision of land acquisition act is included in __________ deposits.
A:-Revenue deposits
B:-Security deposits
C:-Forest deposit
D:-None of the above
Correct Answer:- Option-A:-Revenue deposits

5. Forest Deposit is included in the classes of ____________ deposits.
A:-Civil
B:-Revenue
C:-Security
D:-Personal
Correct Answer:- Option-C:-Security

6.  Earnest money deposits made by intending tenderers are credited to
A:-Personal deposit
B:-Revenue deposit
C:-Civil Court deposit
D:-Security deposit
Correct Answer:- Option-D:-Security deposit

7. In what types of cases of deposits the function is merely that of a Banker
A:-Personal Deposits
B:-Deposits of Local Funds
C:-Revenue Deposits
D:-Criminal Court Deposits
Correct Answer:- Option-B:-Deposits of Local Funds



8.Pensions remitted by postal money order, but returned by the post officer as unclaimed. This is a
A:-Revenue Deposit
B:-Forest Deposit
C:-Public works deposit
D:-Trust interest deposit
Correct Answer:- Option-A:-Revenue Deposit

9. Official Receivers Deposits are included in ______________
A:-Public work deposit
B:-Court deposits
C:-Trust interest fund
D:-Personal deposits
Correct Answer:- Option-D:-Personal deposits

10. Hindu Religious charitable fund included in
A:-Personal Deposits
B:-Security Deposits
C:-Public Works Deposits
D:-Civil Court Deposits
Correct Answer:- Option- A:-Personal Deposits

11. Anti-Tuberculosis Fund is included in _________________.
A:-Revenue Deposits
B:-Personal Deposits
C:-Civil Deposits
D:-Security Deposit
Correct Answer:- Option-B:-Personal Deposits

12. Hindu Religious Charity Fund is included in _______________ Deposit.
A:-Civil
B:-Personal
C:-Security
D:-Revenue
Correct Answer:- Option- B:-Personal

13. The transaction of police fund is included in _____________.
A:-Criminal court deposit
B:-Revenue deposits
C:-Personal deposits
D:-Security deposits
Correct Answer:- Option-C:-Personal deposits

14. Which is not a personal deposit? 

 A:-Devaswom fund 

 B:-Palace fund 

 C:-Treasury Cash orders 

 D:-Deposit of Janmi Karam collections 

 Correct Answer:- Option-D:-Deposit of Janmi Karam collections