Section 266 in Criminal Court Rules of the High Court of Judicature at Patna
266.
(a)In these rules-(i)"District Magistrate" means the officer whose accounts are rendered to the Accountant-General, either for his own court only or for his own and subordinate courts.(ii)"Magistrate-in-Charge" means the officer who, when two or more courts at one station are combined for the purposes of these rules, supervises the single set of accounts maintained for all the courts so combined. When courts are not so combined each Magistrate is the "Magistrate-in-charge" of his own accounts.(iii)"Day" shall be taken to close at 2 P.M. and the "next day" to extend from that hour to 2 P.M. of following calendar day.(iv)"Month" shall be taken to close in courts at district headquarters at the end of the last account day of the month.(v)"Year" shall be taken to begin on the 1st April and to close on the 31st March.(b)A District Magistrate cannot delegate his powers as regards accounts to any of his subordinates. What he can do, when necessary, is to place any of the officers subordinate to him in charge of accounts, without in any way relieving himself of the responsibility for the due accounting of all receipts and payments. When this is done, the District Magistrate's establishment will do all the work in connection with the accounts and the subordinate officer will sign the papers as if he were placed in charge of the current duties of the Magistrate's Court.Heads of Accounts
