Section 65 in The M.P. Municipal Accounts Rules, 1971
65.
(1)Every pound keeper shall maintain a register in Form 53. The money columns of this register shall be totalled daily and the register shall be sent with the collections of each day and the copy of the receipts issued during the day to the municipal office. The transactions which occur while the register is in the municipal office shall he recorded in the register as soon as it is sent back to the pound.(2)In those Municipal Councils where the fines on impounded cattle arc finally creditable to State Government shall be credited in the first instance to the suspense head "Deposits", sub-head "Fines on impounded cattle" and at the end of each month the total collections under the sub-head shall be credited into the treasury to the Major head "LII-Miscellaneous" Minor head "Fees, fines and forfeitures", Detailed head "Cattle pound receipts", by presenting a cheque payable by transfer as in the case of ferry receipts. In other municipalities all fines shall be credited to the Municipal .Fund as in the case of other Municipal revenue.Note. - The amount of total collection which is creditable to the State Government under this rule shall be credited quarterly into the nearest Government Treasury or sub-treasury if a Municipal Council has no account with such treasury the amount shall be sent by money order. The charges on account of money order commission if any, may be debited to the Municipal Fund.
