immediately into the Treasury Head of the Account (0070-60-8000) by 31st December, 2016. In terms of the said order of the Finance Department, all the BDO had deposited the unutilized fund into the Treasury office. It was further mentioned that the special package was taken up for the financial year 201516 and the aforesaid scheme was not a continuous scheme and the period of implementation of the scheme was already over in the year 2016 itself. Further to that, it is mentioned that the schemes have already been closed by the department and those were replaced by the new scheme viz., PMA-Y Scheme. 4. This Court further finds it relevant to take note of the affidavit-inopposition filed by the Finance Department of the Government of Assam through the Deputy Secretary to the Government of Assam, Finance (Budget) Department. In the said affidavit filed by the Finance Department, it was mentioned that the Administrative Departments were authorized to withdraw the entire fund kept in the Revenue Deposit and deposit the same in the State exchequer under appropriate/relevant heads within 14.08.2015 positively and the concerned Administrative Department would be at liberty to move Finance (Budget) Department to make supplementary demand provision for an equivalent amount, strictly as per need, once the amount kept in the Revenue Deposit is surrendered to the State exchequer which was issued vide OM No.bb.191/2013/55 dated 10.08.2015. It was further mentioned that the Administrative Departments were requested to submit necessary proposal for incorporating in the budget estimate for 2016-17 for the amount refunded of all unspent amount released in 2015-16 from Revenue/Civil deposit to the State exchequer which was issued vide letter No.BB.191/2013/68 dated 01.07.2016. Further to that, it was mentioned that in spite of the said instructions in some
