Section 186(a) in Bihar Board's Miscellaneous Rules, 1958
(a)District Officers are empowered to transfer to any Assistant or Deputy Collector, any, or all of the Administrative duties connected with the treasury. The officer so selected must be thoroughly conversant with the rules issued for the guidance of treasury officers.The instructions contained in Board's Circular Order No. 8 of April, 1896, reproduced below, should be carefully noted :