Any money received by a government officer becomes government revenue.

Article 284 clarifies that money held by officers or courts on behalf of others (like deposits or trust funds) is different from actual government revenue and must be kept separately in the public account.

The 'public account' is the same as the government's general treasury (Consolidated Fund).

The public account is a distinct fund used to hold money that doesn't belong to the government outright—such as deposits, provident funds, and suitors' money—separate from the Consolidated Fund used for government's own revenue and expenditure.

The Constitution of India

Article 284

Custody of suitors’ deposits and other moneys received by public servants and courts

All moneys received by or deposited with —§

(a) any officer employed in connection with the affairs of the Union or of a State in his capacity as such, other than revenues or public moneys raised or received by the Government of India or the Government of the State, as the case may be, or§

(b) any court within the territory of India to the credit of any cause, matter, account or persons, shall be paid into the public account of India or the public account of State, as the case may be.§

Why this exists

Courts and government officers often end up holding money that isn't truly public revenue—for instance, security deposits paid by litigants, unclaimed funds, or amounts held in trust during legal disputes. The Constitution's framers wanted to make sure such money is kept separate from the government's own tax and revenue funds, so it isn't spent as if it belonged to the state. Article 284 ensures this money sits safely in a designated 'public account,' preserving the rights of the actual owners (litigants, depositors, etc.) until it is properly claimed or disposed of according to law.

Common misconceptions

Myth: Any money received by a government officer becomes government revenue.
Fact: Article 284 clarifies that money held by officers or courts on behalf of others (like deposits or trust funds) is different from actual government revenue and must be kept separately in the public account.
Myth: The 'public account' is the same as the government's general treasury (Consolidated Fund).
Fact: The public account is a distinct fund used to hold money that doesn't belong to the government outright—such as deposits, provident funds, and suitors' money—separate from the Consolidated Fund used for government's own revenue and expenditure.