681. General Cash Account. - (1) All sums received in cash and disbursed by the nazir shall be accounted for in detail in the register. Only the daily totals or sums for which separate registers are maintained shall be entered. Amounts received by money order shall be entered in the register before the money order receipts are signed by the District Magistrate or a subordinate Magistrate authorized in this behalf. On no account shall original papers regarding receipts of any money be sent to the nazir nor shall they be filed till the money has been actually entered in his register or credited into the treasury, as the case may be.
(2)Except under extraordinary circumstances which should be stated in brief at the end of the day's account in the register the cash balance in the hands of the nazir shall not exceed the amount which shall be fixed by the Commissioner of the division.(3)Fines and compensation money realized by Magistrates in criminal cases are credited by them directly into the treasury and shall not ordinarily be shown in the nazir's account. At outlying stations, however, where he naib-nazir and the Court reader are one and the same person and the money on account of fine or compensation is realized too late for credit into the treasury it shall be sent to the naib-nazir and shown in his accounts. At other places when the money is realized too late for credit into treasury the magistrate shall keep it in a sealed leather bag and hand over the bag to the nazir in person not later than 4.45 p.m. for safe custody and obtain his acknowledgement. On the next working day the Magistrate shall send for the sealed bag and credit the money into the treasury.(4)At head-quarters of a district the general cash account shall be examined and initialled daily by the assistant superintendent and at all outlying places by the Additional District Magistrate or Sub-Divisional Magistrate or tahsildar or naib-tahsildar, as the case may be. The check shall be made by verifying the entries in the general cash account with those in the treasury or sub-treasury cash book and in the register of diet-money, contingent register, etc. The checking officer shall particularly examine whether the cash balance shown therein agrees with that in the hands of the nazir. At places where there in no sub-treasury, the treasury accountant shall send daily an extract of receipts and expenditure to the tahsildar and the latter shall check and compare it with the naib-nazir's register.(5)At the head-quarters of a district the register shall be put up for check every month to the District Magistrate or a subordinate Magistrate and at outlaying places to the Additional District Magistrate or Sub-Divisional Magistrate or tahsildar, as the case may be.
