Section 208(14) in Civil Court Rules of the High Court of Judicature at Patna
(14)The Receiver shall keep a cash-book and such books and other papers as to give a correct view of his administration of the estate, and shall submit his accounts at such times and in such forms as the Court may direct. Such accounts shall be audited by such person or persons as the Court may direct. The costs of the audit shall be fixed by the Court, and shall be paid out of the estate.
