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State of Bihar - Section

Section 308 in Criminal Court Rules of the High Court of Judicature at Patna

308.

(a)A plus and minus memorandum in the form given below but including the figures of the Subordinate Courts, as well as those of District Magistrate's own Court, shall be appended to the Statement of Deposit Receipts, prescribed in rule 306 :-
    Rs. P.
Balance of last month    
Amount of A Deposits received during the month. Repaid during the month  
Not repaid during the month  
     
Amount of B Deposits received during the month. Repaid during the month  
Not repaid during the month  
  Total  
Amount of A Deposits repaid during the month Received in all previous year Previous months.
Received last year
Received during the current year. Current months.
     
Amount of B Deposits repaid during the month Received during 19 - 19  
Received during 19 - 19  
  Total  
Balance Of Deposits OutstandingCertificateCertified that, on a comparison of Treasury advices with the postings therefrom in the Registers of Payment Order, of Deposit Receipts, and of Repayment, the amounts entered above as received and paid are correct.Note - The repayments of B Deposits received in the year of account and in year next preceding, should be shown separately.
(b)This plus and minus memorandum is to show as repayments the actual repayments at the Treasury, and is further to show the Treasury Balance outstanding.
Note - It will be found convenient to keep in a separate register a copy of this plus and minus memorandum, with further memoranda of the details from which the figures have been arrived at. It is important that there should be no difficulty at any time in reconciling the figures of the Court with those of the Treasury.