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State of Bihar - Section

Section 604 in Civil Court Rules of the High Court of Judicature at Patna

604.

(i)"Out-station" means a Court not situated at or near a Treasury or a Sub-treasury and includes a Court at or near a Sub-treasury during such time as it may be temporarily closed owing to the absence of the Sub-divisional Officer from his headquarters.
(ii)"District Judge" means the officer whose accounts are rendered to the Accountant-General, either for his own Court only or for his own and Subordinate Courts and includes any officer who may be vested with the powers of a District Judge for the purpose of these rules and in any district in which a District Judge is not for the time being resident, the principal Civil Judicial Officer at headquarters.
Note. - In districts where there is no District Judge the principal Civil Judicial Officers at the headquarters are the officers vested with the powers of a District Judge.
(iii)"Judge-in-charge" means the officer who, when two or more Courts at one station are combined for the purposes of these rules, supervises the single set of accounts maintained for all the Courts so combined. When Courts are not so combined each Judge is the "Judge-in-charge" of his own accounts.
(iv)"Day" shall be taken to close at 2 P.M. and the "next day" to extend from that hour to 2 P.M. of the following calendar day.
(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.
(vi)"Year" shall be taken to begin on the 1st April and to close on the 31st March.