- The daily totals of all the registers shall at the close of the day be posted in the cash book. Column 4 shall show the cash receipts of the Receiving Officer, and column 8 shall show his remittances to the treasury by means of the Pass-book. Columns 5 and 9 shall be confined to transactions at the treasury.The Cash-book of the District Court shall show all the receipts and disbursement of that court, and also all the receipts and repayment of deposits of all the subordinate courts other than a Court of Small Causes in that revenue district. The closing balance of each month in column 9 shall correspond with that shown in the treasury accounts and in the consolidated Plus and Minus Memorandum.The Cash-book maintained by the Central Nazir shall contain all items, including deposits received and disbursed by the courts, for which he is a Receiving Officer; and shall daily be separately balanced for each court.In the last column of the Cash-book, kept for the District Court and for court subordinate to the District Court other than such Courts of Small Causes as aforesaid, shall be shown each day the total cash balance for all courts in the hands of the Receiving Officer in order that the Judge may have in a single view a statement* of all the money in the Receiving Officer's possession, the same procedure shall be followed, as far as applicable, in the case of the Court of Small Causes at Agra, Allahabad, Varanasi, Kanpur, Lucknow and Meerut.*Note : This statement may be as follows :Cash balance of Cash-book............Ditto Day bookOther items, if any, with explanation............Total cash in Receiving Officer's possession.
