Section 266(b) in Criminal Court Rules of the High Court of Judicature at Patna
(b)A District Magistrate cannot delegate his powers as regards accounts to any of his subordinates. What he can do, when necessary, is to place any of the officers subordinate to him in charge of accounts, without in any way relieving himself of the responsibility for the due accounting of all receipts and payments. When this is done, the District Magistrate's establishment will do all the work in connection with the accounts and the subordinate officer will sign the papers as if he were placed in charge of the current duties of the Magistrate's Court.
