(1) The Accounts Office shall be responsible for;
(a) opening of Accounts, accepting deposits, making payments, closing and transferring accounts under these rules and maintaining records thereof;
(b) providing services and facilities to the depositor as provided in these rules as well as in the provisions of the Savings Schemes.
(2) The Accounts Officer shall furnish such data, reports, information, documents and evidence as may be required, and facilitate inspection of records, as may be deemed necessary in relation to any account by the Central Government.
40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(3) The Accounts Officer shall create adequate technological infrastructure to carry out the provisions of these rules and those of various savings schemes, and to promote digital transactions by the depositors.
(4) If at any stage it is found that an account has been opened, or a deposit made, in contravention of the rules, the Accounts Office shall close the account forthwith and refund the amount deposited without any interest
(5) In case of any loss caused or liability incurred to the Government on account of non Implementation or wrong implementation of the provisions of the Act or any of the rules made thereunder, the Government Savings Bank concerned shall be liable to bear the entire liability which may so arise.
(6) The responsibility shall not vest with the Accounts Office under the following circumstances; namely:-
(a) for any fraudulent withdrawal by a person by obtaining possession of a passbook or savings certificate or the cheque book while in the custody of the depositor, and where the Accounts Office has applied all due diligence and caution while making such payment.
(b) for a