Section 325 in Criminal Court Rules of the High Court of Judicature at Patna
325.
At the close of the month every Magistrate-in-charge shall prepare a list in Form no. (a) 14 of all the miscellaneous receipts, paid by him into the Treasury. Subordinate Courts shall forward their lists in duplicate to the District Magistrate, and the District Magistrate shall add the totals of these lists at the foot of his own list, and appending one of the copies received by him from each Subordinate Court shall forward the whole to the Accountant-General for check against the Treasury accounts.Note - As regards fine in Magistrates' Courts, this is done under separate set of rules.
