Section 661(a) in Civil Court Rules of the High Court of Judicature at Patna
(a)The Registers of Deposit Receipts and Deposit Repayments in Courts at a Sadar Station shall be totalled and closed on the last day of each month upon which the Sadar Treasury remains open, and in Sub-divisional Stations on the day on which the accounts of the Sub-divisional Treasury are finally closed for the month, in such a way that the period and the transactions included in the Court's books and returns may correspond exactly with those included in the Treasury books and returns.