(i)Within fifteen days of the expiry of each quarter of a financial year, the office of the District Magistrate (for the Sadar Subdivision), and the offices of the Sub-Divisional Officers (for their respective jurisdiction), shall prepare the quarterly statement of receipts (Form J),from Register IX of challans credited. The office of the District Superintendent of Police shall prepare the quarterly statement of disbursement (Form J) and shall supply it to the office of the District Magistrate.