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State of Uttar Pradesh - Section

Section 318 in The General Rules (Civil), 1957

318. Original vouchers to be produced before the Judge.

- In laying the registers before the presiding Judge of each court as prescribed in Rule 314, the Receiving Officer shall produce the original orders as vouchers to enable the Judge to satisfy himself of the correctness of each entry.All registers shall be compared with the Cash-book and signed by the Presiding Judge daily. At the time of signing the registers he shall see :
(1)that the daily totals of all registers have been properly carried to the Cash-book;
(2)that the entries in the Register of Receipts and Repayments of Deposits are supported by the treasury advice list and the daily extracts;
(3)that the items in the Register of Repayment of Deposits have been properly written off in the Register of Receipts of Deposits;
(4)that the repayment from any deposit does not exceed the available balance;
(5)that, when deposits have lapsed to Government, they have been properly marked off in the Register of Receipts of Deposits and debited in the cash-book.Tallying Accounts