Section 681(4) in Criminal Courts - Rules and Orders
(4)At head-quarters of a district the general cash account shall be examined and initialled daily by the assistant superintendent and at all outlying places by the Additional District Magistrate or Sub-Divisional Magistrate or tahsildar or naib-tahsildar, as the case may be. The check shall be made by verifying the entries in the general cash account with those in the treasury or sub-treasury cash book and in the register of diet-money, contingent register, etc. The checking officer shall particularly examine whether the cash balance shown therein agrees with that in the hands of the nazir. At places where there in no sub-treasury, the treasury accountant shall send daily an extract of receipts and expenditure to the tahsildar and the latter shall check and compare it with the naib-nazir's register.
