In this Act, unless the context otherwise- requires,—
(a) “Collector” means the Collector of a district;
** (aa) “Government Law Officer” means any person appointed 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 property belonging to the Government, or to any such authority or institution notified as aforesaid, or who, in his capacity as Government 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 person or persons or to any institution for and on behalf of the Government 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 institution notified under clause (b) of section 2, under whom a public accountant is or was serving, that the Government or such authority 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 Collector, 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 Officer 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 to 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 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 record a decision.