Section 383(12) in High Court of Chhattisgarh Rules, 2005
(12)In the case of estates of which the annual income is not over Rs. 500 accounts need not ordinarily be submitted by the guardian, but the Court may at any time call upon the guardian to submit such accounts as it thinks necessary. In other cases the Court shall direct the guardian, except when he is the Collector of the district, to submit an account of the income and expenditure of the ward's estate once a year. Account of agricultural estates should be submitted within there months after the close of the agricultural year of the revenue district in which the estate lies, and accounts of trading, money-lending and other estates by the 1st January.
