Section 613(b) in Civil Court Rules of the High Court of Judicature at Patna
(b)The cheques of the Land Acquisition Officer shall be accompanied by receipts in triplicate in Accountant-General's Form no. 325, Schedule XXV, duly filled up. These receipts should be regarded as challans and dealt within the matter of numbering in the same manner as challans tendered with other Civil Deposits. The Accountant will use a form of challan [Form no. (A) 1] and note the number and details for his office record. The three receipts will be duly signed and returned to the Collector. One of these when received back will be attached to the ; record of the case.