Section 44. (1) Every public servant shall make a declaration of his assets and

liabilities in the manner as provided by or under this Act.

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(2) A public servant shall, within a period of thirty days from the date
on which he makes and subscribes an oath or affirmation to enter
upon his office. furnish to the competent authority the information
relatinq to-
(a) the assets of which he, his spouse and his dependent children
are, jointly or severally, owners or beneficiaries;
(b) his liabilities and that of his spouse and his dependent children.
(3) A public servant holding his olfice as such, at the time of the
commencement of this Act, shall furnish information relating to
such assets and liabilities, as referred to in sub-section (2), to the
competent authority within ninety days of the coming into force of
this Act.
(4) Every public servant shall file with the competent authority, on or
belore the thirtyjirst July of every year, an annual return of such
assets and liabilities, as referred to in sub-section (2), as on the
thirtyjirst March of that year.
(5) The information under sub-section (2) or sub-section (3) and annual
return under sub-section (4) shall be furnished to the competent
authority in such form and in such manner as may be prescribed.
(6) The competent authority in respect of each Department shall
ensure that all such statements are published on the website ol
such Department by thirtyjirst August ol that year.
Explanation.-For the purposes of this section, "dependent
children" means sons and daughters who have no separate means
of earning and are wholly dependent on the public servant for
their livelihood.
Presumption as to acquisition ol assets by corrupt means in certain
cases :