Burma Code Volume 1: The Public Accounts Default Act

(INDIA ACT XII, 1850.)
(22nd March, 1850.)

1. Every public accountant shall give security for the due discharge of the trusted of his office for the due account of all moneys which shall come into his possession by reason of his office.

2. In default of any Act having special reference to the office of any public accountant, the security given shall be of such amount and kind, and with such amount and kind, and with such sureties ( regard being had to the nature of the office), as shall be required by any rule made from time to time, by the authority by which each public accountant is a appointed to his office, subject to the approval of the Governor.

3. poses of sections 1 and 2 of this Act the expression "Public accountant" means any person who as Official Assignee or Trustee is entrusted with the receipts, custody or control of any moneys or securities for money, or the d lands belonging to any other person or persons; and for the purpose of sections 4 and 5 of this Act the expression shall also include any person who, by reason of any office held by him in the service of the Government of Burma, is entrusted with the receipt, custody or control of any moneys or securities for money, or management of any lands belonging to the Crown.

4. The person or persons at the head of the office to which any public accountant belongs may proceed against any such public accountant and his sureties for any loss or defalcation in his accounts, as if the amount thereof were an arrear of land-revenue due to Government.

5. All Regulation and Acts for the recovery of arrears of land-revenue due to Government and for recovery of damages by any person wrongfully proceeded a against for any such arrear shall apply, with such changes in the form of procedure as are necessary to make them applicable to the case, to the proceedings against and by such public account.