Section 189(16) in Civil Court Rules of the High Court of Judicature at Patna
(16)The accounts of Wards estates of which the annual income is below Rs. 4,000 will be audited by the Sarishtadar or any other officer, judicial or administrative subordinate to the District Judge, whom the latter may appoint. When the audit is made by a ministerial officer of the Court the District Judge may, in exceptional cases of special difficulty, and provided it has been necessary to do the work outside office hours, sanction a small remuneration to the ministerial officer concerned, out of the funds of the estate.
