The Kerala Public Accountants Acts, 1963 (Act 37 of 1963)

THE KERALA PUBLIC ACCOUNTANTS ACT, 1963 
(Act 37 of 1963) 
CONTENTS 
Preamble. 
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. 
5. Seizure and attachment of property of public accountant. 
6. Continuance of proceedings. 
7. Saving of rights to sue. 
8. Delegation of powers by Collector. 
9. Repeal. 
The Schedule. 
ACT 37 OF 1963* 
THE KERALA PUBLIC ACCOUNTANTS ACT, 1963 
An Act 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 
State of Kerala. 
Preamble.—W H E R E A S it is expedient to consolidate and amend the laws 
relating t o the prevention of loss to the Government by the default or 
misconduct of public accountants in the State of Kerala; 
BE it enacted in the Fourteenth Year of the Republic of India as 
follows:— 
1. Short title and extent.—(1) This Act may be called the Kerala Public 
Accountants Act, 1963. 
(2) It extends to the whole of the State of Kerala. • 
2. Definitions.—In this Act, unless the context otherwise- requires,— 
(a) “Collector” means the Collector of a district; 
** (aa) “Government Law Officer” means any person appointe d for a 
specified term or for any other specified purpose by the Government  
to conduct cases on behalf of the Government in any court, tribunal or 
other authority in the State of Kerala or any other States in India or in 
the Supreme Court; 
(b) “public accountant” means a person who, by reason of being  
 employed in the service of the Government or of any other   
authority or institution notified by the Government in this 
*  Received the assent of the Governor on the 19th day of November, 1963 and published in the 
    Gazette Extraordinary dated 19th November, 1963. 
** Inserted Vide Act 6 of 2007. 
 
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 pro perty 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 oth er property belonging to any per son 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 * and includes a person who is, or has  been, a 
Government Law Officer. 
3 Statement of particulars of claim to be drawn up by Collector or 
Head of Department.—(1) 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 autho rity 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. 
**Explanation: For the purposes of this sub-section,- 
(i) a Government Law Of ficer appointed to conduct cases before any 
court (other than the High Court of Kerala or the Supreme Court), tribunal or 
other authority shall be deemed to be a public accountant serving under the 
Collector; and 
(ii) the Advocate General shall be deemed t o be the Head of a 
Department of the Government, under whom a Government Law Officer 
appointed to conduct cases in the High Court of Kerala or the Supreme Court is 
or was serving. 
(2) The Collector when he has himself recorded a statement as 
aforesaid 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 official seal and signature, require the moneys, securities for money, 
documents or o ther property, to be delivered e ither 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 defendan t 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 e nquire into the 
objection and record a decision. 
4. Realisation of money and recovery  of securities, etc., from public 
accountant.—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 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 property, 
take proceedings to realise moneys or value of property due by such p ublic 
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 powers with respect thereto as 
may be lawfu lly exercised by a Magistrate under the provisions of the Code of 
Criminal Procedure, 1898. 
  
5. Seizure and attachment of property of public accountant.—When-
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 
*  Inserted Vide Act 6 of 2007. 
**Inserted Vide Act 6 of 2007. 
 
dispose of 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, is sue, pending the result of 
any enquiry under section 3, a warrant for the immediate seizure of any 
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 of proceedings.—On the death of a person who is, or 
has been, a public accountant, proceedings may be taken or conti nued u nder 
this Act against his legal repr esentative as if such legal repr esentative 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 b een 
duly disposed of. 
7. Saving o f rights to 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 of powers by Collector. —(1) 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 : 
Provided that the Collector shall not delegate such powers to an officer 
who is below the rank of the public accountant against whom action is taken. 
(2) The order of the officer subordinate to the Collec tor, passed 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 further orders as he may deem fit. 
9. Repeal.—The Public Accountants Default Act, 185 0 (Central Act 
12 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 1956), 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. 
 
 
  THE SCHEDULE 
(See section 9) 
Acts 
1. The Travancore-Cochin Public Accountants Act, 1951 (V of 
1951). 
2. The Madras Public Property Malversation Act, 1837 (Central 
Act 36 of 1837). 
Regulations 
1. The Madras Revenue Malversation Regulation, 1822 (IX of 
1822). 
2. The Madras Revenue Malversation (Amendment) Regulation, 
1823 (III of 1823). 
3. The Madras Subordinate Collectors and Revenue Malversation 
 (Amendment) Regulation, 1828 (VII of 1828). 
4. The Madras Revenue Malversation (Amendment) Regulation, 
1832 (III of 1832). 

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