(8)A separate ledger account in the prescribed from (Reg. 79) shall be maintained by the Official Receiver for each estate in his management.Items of receipt and expenditure shall be carried to these ledgers from the cash book, as soon as the transaction occurs. At the end of each quarter, the entries of the ledger shall be totalled and then the larger shall be put up before the court for inspection.A statement (Ret. 31) shall be prepared at the end of the each quarter.Note. - The grand total of the balances of all the estates shall be made to agree with the balance shown in the cash book at the end of the quarter concerned and a certificate to that effect endorsed by the Official Receiver on the statement.Record of Movable and Immovable Property
