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State of Bihar - Section

Section 210 in Civil Court Rules of the High Court of Judicature at Patna

210.

(1)The following registers, accounts and forms are prescribed for Estates under the fiduciary control of the Civil Courts the accounts of which are subject to audit by the Examiner of Local Accounts, Bihar. All estates should also prepare budget estimates showing all anticipated heads of income and expenditure in such form as may suit the requirement of each estate. Receipts for rent, where rent is collected in cash or in kind, should be granted in the form prescribed by Government under the Tenancy Act.
Sl. No. Description of the register, account or form Form number Remarks
1 2 3 4
  CLASS I    
1. Rokar or Cash Book ... F. E. F. No. 1 |- 2. Voucher ... " " 2  
3. Detailed Khatian ... " " 3  
4. Register of Civil Suits, Appeal and Execution Cases. " " 4 Need not to be written up every year except in the case oflarge estates if found necessary.
5. Stock Book (for Sadr Office). " " 5 All sorts of articles, namely, forms stationery, furniture,tools, live-stock, etc., should be entered in this register whichshould be divided into the necessary parts, one or more pagesbeing allotted to each item according to necessity. There shouldbe an index in the beginning and the register should be balancedquarterly.
6. Siaha or daily collection register. " " 6  
7. Jama Wasli Baki register. " " 7  
8. Receipt for Miscellaneous payment. " " 8  
  Class II        
9. Khatian of each kind of dues and balances. " " 9  
10. Register of tenants holdings purchased in execution andresettlement of the same. " " 10  
11. Register of proprietor's private lands. " " 11  
12. Jamabandior rent-roll. " " 12 One Jamabandi Register should be kept at headquarters forready reference, a copy of the same being given to the mufassilstaff for the purpose of collection. An abstract account of thetotal assets should be given at the end of the Jamabandi whichmust show separately the area under Nagdi, Bhaoli, Gairmazrua andBakasht together with rent and other miscellaneous income fromJalkar and Sairat, etc.This register should be compared annuallywith the mufassal Jamabandi with a view to check anysurreptitious act done by the mufassal staff. All mutationsshould be reported to the Manager, or guardian or Receiver andchanges in red ink made in the office copy of the Jamabandi.
13. Jamabandiof miscellaneous tenancies. " " 13  
14. Settlement Register " " 14  
15. Register of mutation fee ... " " 15  
16. General Ledger ... " " 16 To be written up from the Cash Book or Rokar to show theprogress of income and expenditure under each budget head. Itshould not be necessary to maintain this General Ledger in smallestates.
17. Danabandi Khasra " " 17 To be written by carbon process on the spot, the pencil copybeing sent to the Head Office at the close of the day.
          N.B. - The paper should be keptmauzabymauza.Where rent is collected on the basis of an estimate of produce,signatures or thumb impressions of the party concerned, thepersons making the appraisement and of some respectable witnessespresent thereat, should be taken on the appraisement papers,wherever possible. If it is necessary to note that a particulararea has been kept fallow an entry may be made in the remarkscolumn.
18. Agor Batai Register " " 18 May be used for both system of Bhaoli rent - Batai andDanabandi.
19. Sale Paper " " 19  
20. List of defaulters ... " " 20 To be drawn up half-yearly with a statement showingcollection, remission and balance.
21. Stock Book (for mufassal office including Bhaoli realization. " " 21  
22. Wasil Baki Register for Bhaoli and Batai Rents. ... F.E.F. No. 7 may be used, description and quantity of producebeing noted in the column provided for rent.
23. Siaha for Bhaoli and Batai rents ... F.E.F. No. 6 may be used, description and quantity of producebeing noted in the column provided for rent.
Note 1. - The registers and forms may be kept in English or in the Vernacular as may be found convenient.Note 2. - The registers and forms should be preserved for the periods given in "note" at page of Volume II. The periods stated therein are to be reckoned from the date of the last entry in the Register and at the expiration of those periods the registers shall be destroyed.
(2)"Essential" Registers, "Optional" Registers. - The registers and accounts under class I are essential and must be maintained by all estates. The District Judge or the Court concerned may modify them only in detail, if necessary, but must not dispense with any of them entirely. The registers and forms under class II may not be necessary for all estates and the District Judge or the Court concerned may modify or dispense with the keeping of any of these upon application by the Guardian, Common Manager or Receiver. The District Judge may also accept in extreme cases a register or even a note book in which some of the items of class II are entered. In deciding whether any particular register or form of class II should be dispensed with or should be combined with others into one register, the District Judge or Court should take and consider the advice of the Examiner of Local Accounts, who should be consulted in the matter as soon as possible after the first audit subsequent to the date on which these Rules and forms come into force.
(3)The forms prescribed under clause (1) above are contained in Appendix D, Volume II.Rules Under The Bankers' Books Evidence Act (XVIII of 1891).