According to the petitioner, under the State Government scheme with regard to "Promotion of Agricultural Mechanization For in-situ Management of Crops Residue", the petitioner had applied for subsidy and was accorded subsidy as communicated to him vide letter dated 30th December, 2019 issued from the office of Deputy Director (Agriculture), Ghazipur (fifth respondent). The subsidy amount was, thereafter, remitted to his loan account maintained in the Bank where the sixth and seventh respondents are holding managerial posts. The grievance of the petitioner is that, on 25th February, 2021, the seventh respondent forwarded a letter to the District Magistrate, Ghazipur (fourth respondent) informing him that the amount that was credited in the account of the petitioner has now been transferred into sundry account of the Bank on account of audit objection and, therefore, clarifications be issued in that regard. This transfer of the subsidy amount from the loan account to the sundry account has been questioned by the petitioner on the ground that once the subsidy was approved by the concerned department of the Government, the Bank held no jurisdiction to raise objection with regard to remittance of the subsidy and place the same in a sundry deposit.