Section 604(v) in Civil Court Rules of the High Court of Judicature at Patna
(v)"Month" shall be taken to close in Courts at district headquarters at the end of the last account day of the month; in Courts at Sub-treasuries at 2 P.M. on the day on which the accounts of the Sub-divisional treasury are finally closed for the month; and at out-stations, at 2 RM. of the last day on which the accounts can reach the Treasury in time for incorporation with the Treasury accounts for the last day of the month.
