THE KERALA PUBLIC ACCOUNTANTS ACT, 1963
(Act3701196®
CONTENT:
Preamle.
Sections
1. Short title and extent.
2. Definitions.
3. Statement of particulars of claim to be drawn up by Collector
or Head of Department.
Realisation of money and recovery of securities, etc., from
public accountant.
Seizure and attachment of pxoperty 01' public accountant.
Continuance of proceedings.
Saving ofrights to sue.
Delegation of powers by Collector.
Repeal.
The Schedule.
:9
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ACT 37 OF 1963 ‘
THE KERALA PUBLIC ACCOUNTANTS ACT, 1963
An Art ta causalzdale and umtml the law: nlalmg In the prueultau of [0:5 to
the Government by the default or miuondmt quublz: accountant: in the
State qf Kcmlu.
Prmmb!e.——Wi-imciis it is expedient to consolidate and amend
the laws relating to the prevention of loss to the Government by the
default or misconduct of public accountants in the Slate of Kerala;
HE it enacted in the Fourteenth Year of the Republic of India as
follows:—
1. 57le ml: and ”mm—(l) This Act may be called the Kcrala
Public Aceountants Act, 1963.
(2) It extends to the whole of the State of Kerala.
-
2. Definitions—In this Act, unless the context otherwise- requi-
res,—
i
(a) “Collector” means the Collector of a district;
(b) “public accountant” means a person who, by reason of being
employed in the service of the Government or of any other authority or
“
Received the assent of the Governor on the 19th day ofNovember,
1963 and published in the Gazette Extraordinary dated 19th
November, 1963.
218
THE KERALA PUBLIC ACCOUNTANTS ACT, 1963
(Acc37orlgsm
Comm-rs
Preamle.
Sections
1. Short title and extent.
2. Definitions.
3. Statement of particulars of claim to be drawn up by Collector
or Head of Department.
4. Realisation of money and recovery of securities, etc., from
public accountant.
Seizure and attachment of property of public accountant.
Continuance of proceedings.
Saving ofrights to sue.
Delegation of powers by Collector.
Repeal.
The Schedule.
pwsou
ACT 37 OF 1963 '
THE KERALA PUBLIC ACCOUNTANTS ACT, l963
All Art in ammlzdnl: and ummd the law: ulntmg lo ”(I freveutumf 0 floss [a
the Governing"! by 1/1: default or mircondud quub z: anaunlanl: in the
State (J Kcmla.
Prmmble.—WHFRI:A5 It is expedient to consolidate and amend
the laws relating to the prevention of loss to the Government by the
default or misconduct of public accountants in the Slate of Kerala;
BE it enacted in the Fourteenth Year of the Republic of India as
follows:—
I. S/lwl ml: and alum—(l) This Act may be called the Kcrala
Public Accountants Act, 1963.
(2) It extends to the whole of the State of Kerala. ~
2. D: tmlr'on:.-—ln this Act, unless the context otherwise re ui-
q
rcs,—- .
(a) “Collector” means the Collector of a district;
(6) “public accountant” means a person who, by reason of being
employed in the service of the Government or of any otyher authority or
* Received the assent ofthe Governor on the l9th day ofNovember,
1963 and published in the Gazette Extraordinary dated l9th
November, 1963.
(I;
«i
institution notified by the Government in this behalf from time to time
in the Gazette, is entrusted with the receipt, custody, possession or
control of any moneys or securities for money, documents, or other
property belonging to the Government, or to any such authority or
institution notified as aforesaid, or who, in his capacity as Govern-
ment servant, or servant of any such authority or institution, is
entrusted with the receipt, custody, possession or control of any moneys
or securities for money, documents or other property belonging to any
peison or persons or to any institution for and on behalf of the Govern.
ment or any such authority or institution, as the case may be.
3 Statement of partwula'r: qf claim to be drawn up by Collector or
Hand oszpartment.~(l) Whenever it appears to the Collector or the
Head of a Department of the Government or other authority or insti-
tution notified under clause (b) of section 2, under whom a public
accountant is or was serving, that the Government or such authoxtiy or
institution have or has a claim on such public accountant for moneys,
securities for money, documents or other property, he shall draw up a
statement of the particulars of the said claim, and, if he is not a Colle-
ctor, may send the statement to the Collector in whose Jurisdiction such
accountant is or was employed.
(2) The Collector when he has himself recorded a statement
asaioresaid may, and on receipt of such a statement from the Hand of
a Department of the Government, other authority or institution shall
by writing under his officxal seal and Signature, require the moneys,
securities for money, documents or other property, to be delivered either
immediately to the peison bearing the said writing or to such other
person on such date and at such place as the writing may specify. Such
notice ofdemand may be served on the public accountant in the same
manner as a summons is served on a defendant under the Code of Civil
Procedure, 1908.
(3) If the public accountant does not satisfy the demand, but
appears and ObJECtS to the claim wholly or in part, the Collector shall
enquire into the objection and recoid a decision.
4. Realisation qf mum} and recover) nf securities, etc., from
public acroimlant.—-lf the public accountant does not object to
the claim and does not satisfy the demand, or if, after the Collector
has enquired into his objection and passed a deCiSion that there
is a claim against him, he does not satisfy the claim as set forth
in such decision, the Collector may, either by himself or through
the Collector in whose Jurisdiction such public accountant resides or
owns prop‘erty, take proceedings to realise moneys or value of property
due by such public accountant in the same manner as arrears of public
revenue due on land, and, for the purpose of recovering securities for
money, documents or other property, may issue a search warrant and
exercise all such powris with respect thereto as may be lawfully exer-
Cised bya Magistrate under the provxswns of the Code of Criminal
Procedure, 1898.
5. Seizure and attachment of pitficrtyqf public accountanti—“lhcn-
ever the Collector acting under sub-section (2) of section 3 has reason
to believe that there is an attempt to conceal, destroy or otherWise
219
institution notified by the Government in this behalf from time to time
in the Gazette, is entrusted with the receipt, custody, possession or
control of any moneys or securities for money, documents, or other
property belonging to the Government, or to any such authority or
institution notified as aforesaid, or who, in his capacity as Govern-
ment servant, or servant of any such authority or institution, is
entrusted with the receipt, custody, possession or control of any moneys
or securities for money, documents or other property belonging to any
peison or persons or to any institution for and on behalf of the Govcms
ment or any such authority or institution, as the case may be.
3 Statement of particular: if claim ta be drawn up by Collector or
Head oszparlmeiit.¥(l) Whenever it appears to the Collector or the
Head of a Department of the Government or other authority or insti-
tution notified under clause (b) of section 2, under whom a public
accountant is or was sewing, that the Government or such authoitiy or
institution have or has a claim on such public accountant for moneys,
securities for money, documents or other property, he shall draw up a
statement of the particulars of the said claim, and, if he is not a Colle-
ctor, may send the statement to the Collector in whose Jurisdiction such
accountant is or was employed.
(2) The Collector when he has himself recorded a statement
asaforisaid may, and on receipt of such a statement from the Head of
a Department of the Government, other authority or institution shall
by writing under his oflicxal seal and Signature, require the moneys,
securities for money, documents or other property, to be delivered either
immediately to the person bearing the said writing or to such other
person on such date and at such place as the writing may specify. Such
notice of demand may be served on the public accountant in the same
manner as a summons is served on a defendant under the Code of Civil
Procedure, 1908.
(3) If the public accountant does not satisfy the demand, but
appears and ObJECtS to the claim wholly or in part, the Collector shall
enquire into the objection and recoid a decision.
4. Realisatwn of money and 785011") of securities, etc., from
public acroimlant.—-If the public accountant does not object to
the claim and does not satisfy the demand, or if, after the Collector
has enquired into his objection and passed a decuion that there
is a claim against him, he does not satisfy the claim as set forth
in such decision, the Collector may, either by himself or through
the Collector in whose Jurisdiction such public accountant resides or
owns prop‘erty, take proceedings to realise moneys or value of property
due by such public accountant in the same manner as arrears of public
revenue due on land, and, for the purpose of recovering securities for
money, documents or other property, may issue a search warrant and
exercise all such powris with respect thereto as may be lawfully excr-
cised bya Magistrate under the provxsions of the Code of Criminal
Procedure, 1898.
5. Suzi”: and attachment of pupcrlyqf public acrawitaritl—Vllhcn-
ever the Collector acting under sub-section (2) of section 3 has reason
to believe that there is an attempt to conceal, destroy or otherWise
dispose ol'any securities for money, documents or other property what-
soever liable to attachment or seizure under section 4-, or to defeat any
proceedings under this Act, he may, after recording his reasons, issue,
pending the result of any enquiry under section 3, a warrant for the
Immediate seizure ofa'iy securities for money, documents or other pro—
perty due from the public accountant concerned, or for the immediate
attachment of the movable and immovable properties of such public
accountant towards the realisation of any sum which may appear to be
due from him under section 4 :
Provided that no such seizure or attachment shall take place
or continue, if the public accountant satisfies the claim as set forth in
the statement of particulars of claim which shall always accompany the
warrant, or gives sufficient security therefor.
6. Continuance afpmceedmgi.—On the death of a person who is,
or has been, a public accountant, proceedings may be taken or conti-
nued under this Act against his legal representative as if such legal
rcpiesentative were the public accountant :
Provided that such legal representative shall be liable only to the
extent of the property of the deceased which has come to his hands and
has not been duly disposed of.
7. Saving q] nglurlo sue—Nothing in this Act shall be held to
prevent any parties deeming themselves aggrieved by any order passed
or proceedings taken under this Act from suing the Government or the
authority or the institution, as the case may be, in the ciVil courts :
Provided that such suits shall be instituted Within one year from
the time at which the cause of action arose.
8. Delegation nfpawm by Column—(l) The Collector may, by
order in writing, delegate all or any of the powers conferred on him by
or under this Act to any ofl‘icer subordinate to him, not below the rank
of a TahSildar :
ProVided that the Collector shall not delegate such powers to an
olfieer who is below the rank of the public accountant against whom
action is taken.
(2) The order of the officer subordinate to the Collector, pas-
sed by him in excercise of the powers delegated under sub—section (1),
shall be subject to confirmation by the Collector, who may confirm,
modify or annul such order or issue any fuither orders as he may deem
fit. .
9. [Mun—The Public Accountants DefaultAct, 1850 (Central
Act [2 of 1850), as in force in the Malabar district referred to in
sub-section (2) of section 5 of the States Reorganisation Act, 1956
(Central Act 37 of l956), in so far as it is applicable to public
accountants as defined in clause (b) of section 2 of this Act, and the
Acts and Regulations specified in the Schedule, as in force in any part
of the State of Kerala, are hereby repealed.
I
220
dispose ol'aiiy securities for money, documents or other property what-
soever liable to attachment or seizure under section 4, or to defeat any
proceedings under this Act, he may, after recording his reasons, issue,
pending the result of any enquiry under section 3, a warrant for the
immediate seizure ofa'iy securities for money, documents or other pro-
perty due from the public accountant concerned, or {or the immediate
attachment of the movable and immovable properties of such public
accountant towards the realisation of any sum which may appear to be
due from him under section 4 :
Provided that no such seizure or attachment shall take place
or continue, if the public accountant satisfies the claim as set forth in
the statement of particulars of claim which shall always accompany the
warrant, or gives sufficient security therefor.
6. Conlmuanc: y'pmmdmgi.—Oii the death ofa person who is,
or has been, a public accountant, proceedings may be taken or conti-
nued under this Act against his legal representative as if such legal
repieseiitative were the public accountant :
Provided that such legal representative shall be liable only to the
extent of the property of the deceased which has come to his hands and
has not been duly disposed of.
7. Saving (3/ rig/11:10 sun—Nothing in this Act shall be held to
prevent any parties deeming themselves aggrieved by any order passed
or proceedings taken under this Act from suing the Government or the
authority or the institution, as the case may be, in the ciVil courts :
Provided that such suits shall be instituted Within one year from
the time at which the cause of action arose.
8. Delegation nfpawm by Collegian—(l) The Collector may, by
order in writing, delegate all or any of the powers conferred on him by
or under this Act to any officer subordinate to him, not below the rank
of a Tahsildar :
Prowded that the Collector shall not delegate such powers to an
olficer who is below the rank of the public accountant against whom
action is taken.
(2) The order of the officer subordinate to the Collector, pas-
scd by him in excercisc of the powers delegated under sub-section (1),
shall be subject to confirmation by the Collector, who may confirm,
modify or annul such order or issue any fuither orders as he may deem
fit. .
9. Regen—The Public Accountants Default Act, 1850 (Central
Act I2 of 1850), as iii force in the Malabar district referred to in
sub-section (2) of section 5 ol' the States Reorganisation Act, 1956
(Central Act 37 of l956), in so far as it is applicable to public
accountants as defined in clause (b) of section 2 of this Act, and the
Acts and Regulations specified in the Schedule, as in force in any part
of the State of Kerala, are hereby repealed.
A
\
THE SCHEDULE
(See when 9)
Acts
The Travancore—Cochin Public Accounlants Act, l951 (V of
1951).
The Madras Pubhc Property Malversation Act, 1837 (Central
Act 36 of 1837).
Regulations
The Madras Revenue Malversalion Regulation, 1822 (IX of
“322).
The Madras Revenue Malversation (Amendment) Regulation,
1823 (III of 1823).
The Madras Subordinate Collectors and Revenue Malversa-
non (Amendment) Regulation, 1828 (VII of 1828).
The Madras Revenue Malvcrsalmn (Amendment) Regulation,
1832 (III of1832).
5L»
M
22]
THE SCHEDULE
(See when 9)
Acts
The Travancore—Cochin Public Accounlants Act, 1951 (V of
1951).
The Madras Pubhc Property Malversation Act, 1837 (Central
Act 36 0f1837).
Regulations
The Madras Revenue Malversarion Regulation, 1822 (IX of
1822).
The Madras Revenue Malvcrsation (Amendment) Regulation,
1823 (III of1823).
The Madras Subordinate Collectors and Revenue Malvcrsa-
non (Amendment) Regulation, 1828 (VIIof1828).
The Madras Revenue Malvcrsalmn (Amendment) Regulation,
1832 (III ([1832).