Section 265 in Criminal Court Rules of the High Court of Judicature at Patna
265.
The following rules prescribe the procedure for the receipt and payment of money and for keeping accounts to be observed by officers exercising judicial powers and dealing with money in that capacity. They apply only to the Magistrates of districts.Note 1. - The subordinates of the Magistrate of the district stationed in the interior keep their accounts under Treasury Rules and the transactions of those at headquarters are included in those of the Magistrate.
