(a)A cash account shall be maintained at each Court office in B.P. Form No. 85. The account shall be kept mutatis mutandis according to regulation 409. In it shall be entered details regarding the pay of the staff and all other sums of money that come into the hands of the Court staff. For every sum received by the Court officer he shall grant a printed receipt cheque, in Bengal Form No. 39, signed by himself, to the person depositing the money.(b)Ordinarily speaking the account will be maintained by the officer in direct charge of the malkhana, but it will be checked along with the station cash accounts by the officer-in-charge of the Court office and by the Magistrate's cashier as laid down in clause (c).(c)On receipt of the monthly cash account from a police-station, the Court officer shall obtain from the cashier or the clerk in charge of the various cash registers in the offices of the District Magistrate or the Sub-divisional Magistrate, as the case may be, a certificate that all sums remitted to the Magistrate have been duly accounted for, and after examining the malkhana register and any other relevant papers, he himself shall record a certificate to the same effect in regard to money remitted to his own office. He shall then transmit the accounts to the Superintendent's office. The audit and comparison with the registers in the District or Sub-divisional Magistrate's office shall, as far as possible, be done by somebody unconnected with the keeping of the accounts. The certificate referred to shall be given in B.P. Form No. 112.
