Section 548(a) in Police Regulations, Bengal , 1943
(a)A cash account shall be maintained at each Court office in B.P. Form No. 85. The account shall be kept mutatis mutandis according to regulation 409. In it shall be entered details regarding the pay of the staff and all other sums of money that come into the hands of the Court staff. For every sum received by the Court officer he shall grant a printed receipt cheque, in Bengal Form No. 39, signed by himself, to the person depositing the money.