Section 65(2) in The M.P. Municipal Accounts Rules, 1971
(2)In those Municipal Councils where the fines on impounded cattle arc finally creditable to State Government shall be credited in the first instance to the suspense head "Deposits", sub-head "Fines on impounded cattle" and at the end of each month the total collections under the sub-head shall be credited into the treasury to the Major head "LII-Miscellaneous" Minor head "Fees, fines and forfeitures", Detailed head "Cattle pound receipts", by presenting a cheque payable by transfer as in the case of ferry receipts. In other municipalities all fines shall be credited to the Municipal .Fund as in the case of other Municipal revenue.Note. - The amount of total collection which is creditable to the State Government under this rule shall be credited quarterly into the nearest Government Treasury or sub-treasury if a Municipal Council has no account with such treasury the amount shall be sent by money order. The charges on account of money order commission if any, may be debited to the Municipal Fund.
