Section 624 in Civil Court Rules of the High Court of Judicature at Patna
624.
The Cashier shall maintain a General Cash book in Form no. (A)- 23 and shall enter in it in detail all receipts and repayments under heads (a) to (g) of rule 607. At the close of the day's transactions the cashier shall enter the totals of receipts and payments under these heads, and below these totals he shall enter also the totals of receipts and payments for the day under head (h) as entered in the Peremptory Cash-Book as well as the totals of receipts and payments on account of establishment pay and contingencies and on any other accounts (which should be described). He should enter hero all sums received or held by him in his official capacity upon any other account whatever, for, though such sums may form no substantive part of the judicial accounts it is essential that the Judge should have in a single view a statement of all the money in the cashier's possession. In particular he must include under the head 'other amounts' any sums received by encashment of any payment order upon the treasury drawn in his favour, whether as Cashier, Nazir, or Receiver in insolvency proceedings, or otherwise. [G.L. 9/62, G.L. 3/ 64]Note. - If any refunds are made on account of value of court-fee stamps out of the cash in the court (and this is allowable if the sum does not exceed Rs. 5, see rule 688) they should be included in the Cash-Book like other payments in cash.
