Non-liability of Government

When any payment is made or act done by the Accountant General or any person acting under his authority in accordance with this Act and the rules for the time being made thereunder, the Government, the Accountant General and such person shall not in the absence of negligence be liable in respect of any claim on the part of any person in connection with such payment or act, but any person may nevertheless recover any sum lawfully due to him from the person to whom the Accountant General has paid the same.