Section 333 in Bihar Board's Miscellaneous Rules, 1958
333. [ Certificate of correctness of Nazir's Accounts. [Substituted by C.S. No. 15 dated 15.7.1968.]
(a)At the close of each month, the Nazarat Deputy Collector must satisfy himself and certify to the Collector that the Nazir's Accounts have been duly kept and the cash balance including vouchers had been verified by him daily throughout the month.(b)The Collector or the Additional Collector in case of the District Nazarat and the Sub-divisional Officer in case of the Sub-divisional Nazarat shall personally verify the balance in cash and vouchers once every month and also at each regular inspection of Nazarat/Nazarats under him and shall record the result of his verification on the cash book concerned sending a note of irregularities detected, if any, to the next Superior Officer.(c)The Sub-divisional Officer or the Land Reforms Deputy Collector in case of every Anchal Nazarat shall likewise verify the balance in cash and vouchers of every Anchal Nazarat in the sub-division quarterly and send a note of irregularity detected,-if any, to the Collector of the District.Note 1. - The above Rules shall apply mutatis mutandis to Sub-divisional and Anchal Offices, the Head clerks of which are also Superintendents for the purpose of Rule 332 and the Anchal Adhikaris are also Nazarat Deputy Collectors in respect of the Anchal Officer for purpose of these Rules.Note 2. - For the purpose of discharging their duties under Rules 332 and 333 above, the Office Superintendent and the Nazarat Deputy Collector must examine:(i)Register 43-A-Register of processes for realization of money,(ii)The cheque receipt books used by the Nazir and the Naib-Nazir etc., and(iii)at least 4 per cent and 2 per cent respectively of the cheque receipt books used by the process servers.]
