Section 267 in Criminal Court Rules of the High Court of Judicature at Patna
267.
The following are the heads of accounts in the public accounts under which the money received and paid by Judicial Officers, or under their order, is classified :-(a)Criminal deposits including compensation, fines and costs in criminal cases not paid on the spot in open court.(b)Fines (Judicial); refunds of the same.Note - For refunds of fines, see rule 288 and Note thereto. (G. L. 1/65.)(c)Stamp duty and penalties realized in Court.(d)Value of the uaclaimed property credited to Government.(e)Other general fees, fines and forfeiture, i.e., general forfeitures and forfeitures of earnest money by defaulting bidders.(f)Miscellaneous receipts, that is, other items.Note 1. - Details of accounts credited as "other items" should invariably be furnished to the Treasury Officer.Note 2. - Service books are sold direct from the Treasury to parties requiring them. There can, therefore, be no cash receipts on the account.Note 3. - The Collectorate Nazir sells both Magisterial and Revenue saleable forms and keeps an account in the form prescribed by the Board of Revenue.(g)Sale-proceeds of old stores and materials.Note 1. - As the District Magistrate is also the Collector, the receipts under this head may be treated as receipts on the revenue side.Note 2. - The Treasury Officer should invariably be informed of the nature of the items, i.e., whether furniture or stores, etc.(f)Peremptory receipts, i.e., witnesses' expenses, prisoners diet money, boat-hire and other peremptory receipts.Note 1. - As the peremptory cash-book is no longer required to be maintained by District Magistrates, such receipts must, in the case of these officers, be entered in the General Cash-Book.Note 2. - For payment of sums received under head (h), See rule 270 (c).
