Section 623 in Civil Court Rules of the High Court of Judicature at Patna
623.
To exhibit the peremptory receipts and payments [head (h) of rule 607] for which the cashier is responsible and of which the Accountant keeps no record, the former officer shall maintain a Register in Form no. (A)-22. A balance shall be struck at the close of each day in words as well as in figures.Note. - The Sarishtadar of the Judge-in-charge of the accounts should check the receipts and repayments. He should affix his initial in column 13 against each repayment.General Cash Book
