Section 305 in Criminal Court Rules of the High Court of Judicature at Patna
305.
Every Magistrate is responsible for all payments of deposits made on his certificates or under his orders, in the case of receipts and payments of petty or B Deposits, no detailed check is exercised over his proceedings the accounts which he is required to render of these showing totals only. In the case of A Deposits, however, all sums received and not paid out during the month in which they have been received and the balance of such of these deposits as have been partly paid out, must be reported to the District Magistrate, and must be included in that officer's accounts, and in his return to the Accountant-General.
