- The following special procedure is laid down for observance with regard to the requirement of paragraphs 87 to 90 of the Financial Handbook, Volume V, Part I :The Presiding Officer of each Court shall before the fifteenth day of every month prepare a statement in Form No. 42 showing the amount of receipt under the respective revenue heads in the form, which were credited into the treasury during the previous month and shall send the statement to the local treasury. The treasury officer shall check the totals with his accounts ; and shall if he finds them correct, certify on the statement to that effect. If there be any discrepancy, he shall note the same upon the statement. The treasury officer shall in either case return the statement to the Court from which it was received. The discrepancies, if any, pointed out by the treasury officer shall be reconciled and after the statement has been duly verified shall be submitted to the District and Sessions Judge who, as controlling officer, it shall see that the dues of Government are regularly paid into the treasury.
