Section 46(2)(d) in The Bombay Court of Wards Act, 1905
(d)prescribe the accounts and other returns, and the form and other particulars thereof, which shall be recorded to the Court of Wards and by the Court of Wards to the [ [State] [The words 'Provincial Government 'were substituted for the words 'Governor in Council' by the Adaptation of Indian Laws Order In Council.] Government];