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State of Jharkhand - Section

Section 700 in Civil Court Rules of the High Court of Judicature at Patna

700.

The Accounts and Registers, of Which a list is given in Appendices I and II annexed to these rules must be compared daily by the Judge-in-charge; and this rule is on no account to be neglected, as its observance is essential to the integrity of the transactions and the correctness of the books. The notes at foot of the forms indicate how the verification is to be made though they must not be taken as exhaustive, and the Judge-in-charge is expected to use his discretion with regard to the amount of cross-checking which may be rendered necessary by the fact that owing to delay in encashment of payment orders or other causes corresponding entries in the registers may appear under different dates.Appendix IList of Registers to be Compared Daily by Judge-in-Charge
For all Judicial Officers Kept by the Accountant 1. Register of Payment Orders. Form No. (A)-13
2. Treasury Pass Book Form No. (A)-14
3. Register of Deposits received. (Part I)(Part II) Form No. (A)-15
4. Register of Deposits repaid. (Part I)(Part II) Form No. (A)-16
5. Clearance Register of A-Deposit Form No. (A)-18
6. Register of Miscellaneous Receipts and Repayments Form No. (A)-20
       
Kept by the Cashier 1. Counterfoils of Receipts granted by Cashier for Peremptorycash receipts Form No. (A)-21
2. Peremptory Cash Book Form No. (A)-22
3. General Cash Book Form No. (A)-23
4. Account of saleable forms    
         
For District Judges Kept by the Accountant- Register showing Deposits Received andrepaid by Subordinate Courts Form No. (A)-19
Cashier-Register of Intestate Property Form No. (A)-24
Appendix IIJudge's Daily Examination of Accounts
(1)Transactions at CourtComparison of Cashier's General Cash-Book with challans and payment orders and with Registers of Payment Orders.Comparison of Treasury Pass-Book with the Cash-Book.
(2)Transactions at TreasuryComparison of Treasury Advice with challans. and Registers of Payment Orders, of Deposit Receipts and of Miscellaneous Receipts.Comparison of Treasury Advice with Treasury Pass-Book.
(3)Transactions at Subordinate CourtsBy Subordinate Court. - Comparison of the Daily statement with the Registers.By District Judge. - Comparison of Treasury Advice with Subordinate Court's Statement.Comparison of Statement with posting therefrom in the Register Form no. (A)-19 and Registers of Receipts and Payments of Deposits.Judge's Monthly Examination of Accounts