Section 82 in Bihar Board's Miscellaneous Rules, 1958
82. Periodical examination by District Officers.
- Every Collector should make a systematic inspection of the working of his treasury once in six months. The periodical examination of the stock of cash, deposits, stamps, opium, securities, bill, draft and cheque forms by the Collector should be made according to the rules prescribed in Chapter II, Section I of the Bihar Treasury Code, 1948 Volume I. He is also bound to satisfy himself that the tahsil balances are verified once a year by an Assistant or Deputy Collector in the case of Government estates lying within a mufassil sub-division by the Sub-Divisional Officer, under rule 109 of the Government Estates Manual, 1941.Note 1. - The yearly verification of stamps etc., by the District Officer should not be made within a period of four months from the date of his last annual verification nor within a period of 2 months from the verification by the Treasury Officer made on the last open day of March and September in accordance with Rule 35 of the rules prescribed by the Government of India for the supply and distribution of stamps.Note 2. - Under Government Order No. 1381-85-F, dated the 29th January, 1915, District Officers are authorised to delegate the duty imposed on them of verifying the deposit registers of the district treasury to an Assistant or Deputy Collector not in personal charge of the treasury.
