The Kerala Public Accounts Act, S.3 can only be invoked against a public accountant for recovering loss in respect of moneys or property entrusted to them.

V.S. Malimath, C.J.

1. This appeal is against the judgment of the learned single Judge dismissing O. P. No. 6177 of 1983, filed by the appellant. The appellant was a Village Officer, Thrikkaruva-Government servant. He was entrusted with the responsibility of preparing records for acquisition of land comprised in Sy. Nos. 8306/86/325 and 8303/367/137 of Thrikkaruva village. He prepared the records and the sketch showing the total extent of the land to be acquired as measuring 5 acres. It is on that basis that compensation was paid to the owner of the land acquired. Subsequently it came to the notice of the Government that the land actually acquired measured only 4 acres and 8 cents and that the Government was made to pay compensation in respect of 92 cents, though the said extent of the land was not actually ' acquired, only for the reason that the appellant gave wrong measurements of the lands acquired as 5 acres. On the ground that the State Government has suffered loss by being required to pay compensation in respect of 92 cents of land which was not actually acquired, on account of the negligence or misconduct in the discharge of the duties by the appellant as a Village Officer, action was initiated to recover the alleged loss suffered by the Government by invoking the provisions of S.3 of the Kerala Public Accounts Act, 1963 (hereinafter referred to as 'the Act'). After holding an enquiry in this behalf and considering the cause shown by the appellant, the District Court at Quilon made the order Ext. P7 dated 7th May 1983 determining an amount of Rs. 15,586.74 as the liability of the appellant in respect of the loss caused by him and directing him to pay the amount failing which he was informed that action would be taken to recover the same, by resorting to the provisions of the Revenue Recovery Act. As there is no other remedy available to challenge the order made under S.3 of the Act, the appellant approached this court in O. P. No. 6177 of 1983 and challenged the order Ext. P7 dated 7-5-1983 on various grounds. The learned single Judge came to the conclusion that there is no substance in any of the contentions of the appellant and dismissed the writ petition. Hence this appeal.

2. The principal question for examination is as to whether the provisions of the Act could have been invoked for recovering the loss caused by the appellant while discharging his duty as a Village Officer, as a result of giving inflated measurements of the land sought to be acquired under the provisions of the Land Acquisition Act.

3. S.3 of the Act which has been invoked by the authorities in this case may be extracted as follows:

"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 S.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 account is or was employed.

(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,