Section 210(2) in Civil Court Rules of the High Court of Judicature at Patna
(2)"Essential" Registers, "Optional" Registers. - The registers and accounts under class I are essential and must be maintained by all estates. The District Judge or the Court concerned may modify them only in detail, if necessary, but must not dispense with any of them entirely. The registers and forms under class II may not be necessary for all estates and the District Judge or the Court concerned may modify or dispense with the keeping of any of these upon application by the Guardian, Common Manager or Receiver. The District Judge may also accept in extreme cases a register or even a note book in which some of the items of class II are entered. In deciding whether any particular register or form of class II should be dispensed with or should be combined with others into one register, the District Judge or Court should take and consider the advice of the Examiner of Local Accounts, who should be consulted in the matter as soon as possible after the first audit subsequent to the date on which these Rules and forms come into force.
