Kerala Treasury Code

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In the case of deposit items, detailed accounts of which are not kept at the treasury and which are credited to Government under the financial rules, they cannot be repaid without the sanction of AG who will authorize payment on ascertaining :

all the points mentioned at (A), (B) and (C) above

that the claimants identify and title to the money are certified by the officer signing it for refund

that it was carried to the credit of Government as lapsed

that the item was really received

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