Section 608 in Civil Court Rules of the High Court of Judicature at Patna
608.
The receipts and payments under head (a) must appear in the Court's account in detail but in the Treasury Account in which a personal ledger account only is maintained for this head, the daily totals of receipts and payments made at the Court and the individual items of receipt and payments at the treasury will appear. All receipts and payments under heads (b), (c) and (g) above must appear in the Court's account and in the Treasury account in detail. An account in detail of all receipts under heads (d) to (f) must be kept in Court, but only the daily totals of each kind of receipts will appear in the Treasury books. All receipts and payments under head (h) will be made on the responsibility of the Cashier whose security must be sufficient to cover any amount in his hands, and the balance in the hands of the Cashier must be noted daily in the Cash Book, as well as the balances of any other moneys with which he may be entrusted (e.g., permanent advance, or pay of establishment). They will not appear in detail in the Treasury accounts, but a statement in Form no. (A) 9-A showing the gross amount of receipts and disbursements during the month must be sent to the Treasury on the last working day of each month for incorporation in the Treasury accounts for the same month.Note. - Fractions of a Paise are not to be entered in the Court's account and they should neither be received nor paid.Proviso. - Provided that where money has to be paid by one person to another and both are present in Court, the money should be passed direct from the one to the other under the sanction of the Court, the fact being noted in the record of the case. No officer of the Court shall, however, receive or become in any way responsible for the money. These transactions will not appear in the Court's accounts at all.Note. - Advantage of this proviso may be taken in cases where the judgment-debtors are prepared to satisfy the claims of judgment-creditors, where costs of the day are allowed by the Court, or when sums in excess of those paid into Court are to be paid to witnesses.
