Section 139: Procedure in case of deposit on account of a payment due to Government

If the deposit purports to be made on account of any payment due to the Government, it may be credited accordingly

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 139

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