Section 198 in Rajasthan District Board Account Rules
198.
(c)All deposits made with the Board, whether in the forms of cash, Government paper or other stock, or of security bonds shall be recorded in the deposit register in the Form 47. Two registers shall be maintained one relating to entries regarding the securities of servants of the Board and other for deposit made by contractors for the due performance of their contracts or from other sources. The former need not be written up finally, but entries of all deposits in the latter which have not been forfeited or returned shall be carried forward annually in detail of names in the new registers.
