Definitions

 THE KERALA ACCOUNT CODE, VOLUME – I

GENERAL PRINCIPLES AND METHODS OF

ACCOUNTS

Definitions

In this volume, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say:

“Accountant-General” means the Head of an Office of Accountant subordinate to the Comptroller and Auditor-General of India whether known as Accountant- General, Comptroller or by any other designation. “State Accountant-General” means and Accountant-General who keeps the accounts of a State.

“Civil Account Officer” means an Account Officer subordinate to the Comptroller and Auditor-General other than the Accountant General, Posts and Telegraphs, and officers subordinate to him; the expression “Civil Account Office” should also be construed accordingly.

“Comptroller and Auditor-General” means the Comptroller and Auditor-General of India.

“Consolidated Fund” means either the Consolidated Fund of India or the Consolidated Fund of the State or both as the context may imply (see also Article 7)

“Contingency Fund” means either the Contingency Fund of India or the Contingency Fund of the State or both as the context may imply (see also Article 7-A).

“Government” means either the Central (Union) Government or a State Government or both as the context may imply.

“Non-Civil Account Officer” means an Account Officer of the Defence, Railway or Posts and Telegraphs Department.

“Public Account” means either the Public Account of India or the Public Account of a state or both, as the context may imply (see also Article 7)

“State” except where it appears otherwise from the context, refers to a State included to the First Schedule to the Constitution.

“The Audit and Accounts Order, 1936”, means the Government of India (Audit and Accounts) Order, 1936, as adapted by the India (Provisional Constitution) Order, 1947.

“The Bank” means any office or branch of the Banking Department of the Reserve Bank of India, any branch of the State Bank of India, acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (Act II of 1934), and any branch of a subsidiary Bank as defined in section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (Act 38 of 1959), which is authorised to transact Government business as agent of the State Bank of India, or any other agency appointed by the Reserve Bank of India.

“The Constitution” means the Constitution of India.

“Treasury” includes a sub treasury.