Section 676 in Civil Court Rules of the High Court of Judicature at Patna
676.
(a)A plus and minus memorandum in the form prescribed by rule 671, but including the figures of the Subordinate Courts, as well as those of the District Judge's own Court, shall be appended to the Statement of Deposit Receipts.(b)This plus and minus memorandum is to show as repayments the actual repayments at the Treasury, and is further to show the Treasury balance outstanding.Note. - It will be found convenient to keep in a separate register a copy of this plus and minus memorandum, with further memoranda of the details from which the figures have been arrived at. It is important that there should be no difficulty at any time in reconciling the figures of the Court with those of the Treasury.VIII - Annual Clearance Register of DepositsClearance Register
