Section 325 in Bihar Board's Miscellaneous Rules, 1958
325. How to be kept.
- In the general cash-book should be shown the details of all receipts and payments not included in any subsidiary register, and the daily totals of receipts and payments included in such a register. The number of subsidiary registers to be kept must vary in different districts. One subsidiary register should show realisations under process. When realisations under process of any particular kind are numerous, there may be more than one such register. In it should appear disbursements on account of stamps representing process fees not paid before the issue of process. On no account any sums, which has not passed through the Nazir's hand (such as sums realised by peons on process and paid direct into the treasury) be entered in this cash-book or its subsidiary registers.
