Section 20(2)(i) in The Assam (Management, Function and Responsibilities of Special School, Children's Home and Observations Homes) Rules, 1976
(i)On an order made by the competent authority in respect of any child, directing the child to be sent to a Children's Home or Special School the Superintendent shall deposit such money together with the sale proceeds realised under Clause (b) of Rule 18 in the manner prescribed by the State Government from time to time in the name of the child and the account book will be kept with the Superintendent. His valuables, clothing, bedding and other articles, if any, stored under Clause (d) of Rule 18 shall be kept in safe custody.