Article 86 Money paid into the Public Account
Moneys payable to Public Account of Republic
Litigants who deposit money in court and people who pay security deposits to government offices can rely on Article 86 to have that money held in the Public Account.
A contractor pays a security deposit to a government office. Because it is not revenue or a loan, it does not belong in the Consolidated Fund. Article 86(a) requires the office to pay it into the Public Account of the Republic.
In a civil case, a party is ordered to deposit a sum in court pending the outcome. Under Article 86(b), money held to the credit of any cause or person is paid into the Public Account rather than kept separately by court staff.
When the contract ends or the case is decided, the money is paid out of the Public Account to the person entitled under the applicable rules, leaving an audit trail for the Auditor-General. This protects the person whose money was held.
In plain English
How Article 86 works
Article 86 says two kinds of money must be paid into the Public Account of the Republic. The first is money received by or deposited with anyone working for the Republic or on its affairs, other than revenue and loans that belong in the Consolidated Fund. The second is money paid into any court to the credit of a case, account or person. This ensures that money held by officials or courts on behalf of others is kept in a public, accountable account rather than in private hands.
In practice
Article 86 underpins the accounting treatment of deposits, trust money and court deposits across government. Treasury rules made under Article 85 set the procedure for crediting and withdrawing such sums. Audit reports on deposit accounts are examined by Parliament in the same way as other public accounts. For litigants, the practical effect is that money deposited in court is held in a government account and released only under a court order and the relevant procedure.
The text
What Article 86 says
86. All moneys received by or deposited with –
(a) any person employed in the service of the Republic or in connection with the affairs of the Republic, other than revenues or moneys which by virtue of clause (1) of article 84 shall form part of the Consolidated Fund; or
(b) any court to the credit of any cause, matter, account or persons,
shall be paid into the Public Account of the Republic.
English text as published on the official Laws of Bangladesh website. The Bangla text is authoritative (Article 153). Where a court has changed the position, the status note above explains it.
Connected provisions
Related articles
Questions
Article 86: frequently asked questions
What money goes into the Public Account of the Republic?
Under Article 86, money received by or deposited with persons serving the Republic, other than revenue and loans for the Consolidated Fund, and money paid into any court to the credit of a case, account or person.
Is money deposited in court held by the government?
It is paid into the Public Account of the Republic under Article 86(b). The money is held for the person entitled and is released according to the court's order and the applicable rules.
Sources
This guide explains the Constitution for general understanding. It is not legal advice. Constitutional reform proposals under discussion in 2026 are described as proposals until enacted.
Constitutional and writ practice
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