168. (1) On the death or desertion of an officer, a Committee of Adjustment appointed in this behalf in the manner prescribed (hereinafter referred to as the Committee) shall, as soon as may be, subject to rules-(a) secure all the movable property belonging to the deceased or deserter that is in ship or naval establishment and cause an inventory thereof to be made, and ascertain and draw the pay and allowances, if any, due to him; and (b) ascertain the amount, and provide for the payment, of the service and other debts in ship or naval establishment, if any, of the deceased or deserter. (2) In the case of a deceased officer whose representative, widow or next of kin has given security to the satisfaction of the Committee for the payment of the service and other debts in ship or naval establishment, if any, of the deceased, the Committee shall deliver any property received by it under sub-section (1) to that representative, widow or next of kin, as the case may be and shall not further interfere in relation to the property of the deceased. (3) In the case of a deceased officer the Committee, save as may be prescribed shall, if it appears to it necessary for the payment of service and other debts in ship or naval establishment and the expenses, if any, incurred by the Committee, and may, in any other case, collect all moneys left by the deceased in any bank (including any post office savings bank, co-operative bank or society or any other institution receiving deposits in money, however named) and for that purpose may require the agent, manager or other proper officer of such bank, society or other institution to pay the moneys to the Committee forthwith, and such agent, manager or other officer shall comply with the requisition notwithstanding anything in any rules of the bank or other institution; and when any money has been paid by a bank or other institution in compliance with the requisition under this sub-section, no person shall have a claim against the bank or other institution in respect of such money. (4) In the case of a deceased officer whose estate has not been dealt with under sub-section (2) and in the case of a deserter the Committee, subject to rules, shall, for the purpose of paying the service and other debts in ship or naval establishment, and may, in any other case, sell or convert into money the movable property of the deceased or deserter. (5) The Committee shall, out of the moneys referred to in sub-sections (3) and (4), pay the service and other debts in ship or naval establishment, if any, of the deceased or deserter and in the case of a deceased, also the expenses of his last illness. (6) In the case of a deceased officer, the surplus, if any, shall be remitted to the prescribed person. (7) In the case of an officer who is a deserter, the surplus, if any, shall be forthwith remitted to the prescribed person and shall, on the expiry of three years from the date of his desertion, be forfeited to Government unless the deserter shall in the mean time have surrendered or been apprehended: Provided that the prescribed person may pay the whole or such part of the surplus as he may deem proper to the wife or children or other dependents of the officer. (8) If in any case a doubt or difference arises as to what are the service and other debts in ship or naval establishment of a deceased officer or deserter or as to the amount payable therefore, the decision of the prescribed person shall be final and shall be binding on all persons for all purposes. (9) For the purposes of the exercise of its duties under this section, the Committee shall, to the exclusion of all authorities and persons whomsoever, have the same rights and powers as if it had taken out representation to the deceased; and any receipt given by the Committee shall have effect accordingly.