170. Cash Account. - (a) A cash account in duplicate shall be kept at each police station in West Bengal Form No. 5381. All sums received at the police station (except cash received from the person of an accused), viz., pay of the staff received from the Deputy Commissioner's office, recoveries on account of distress warrants, cash stolen and recovered, the sale proceeds of impounded cattle or intestate property and cash received from any other source whatsoever shall be entered in the cash account.
Note. - Cash received from the person of accused shall be entered in the related Malkhana Register.(b)Entries shall be made by the Officer-in-charge or when he is absent on duty by the officer temporarily in charge. But the Officer-in-charge shall be held responsible for the omission of any sum and for the correctness of the accounts.(c)Cash shall not be kept in hand unnecessarily. If any sum has remained in hand for more than 2 months the Officer-in-charge shall explain the reason for the delay fully when submitting the monthly cash account to the Deputy Commissioner.(d)Payments made on account of pay and allowances shall not be shown individually when more than one person is paid. The total disbursements under this head shall be put in one entry at the end of the day and a reference to the relevant page numbers in the pay book given in the last column of the form.(e)Each day at a fixed time a balance shall be struck and in addition the balances in both the main Malkhana Register and the Petty Case Malkhana Register shall be separately shown in the cash account.(f)A receipt cheque in West Bengal Form No. 39 shall be given to any person who brings money to the police station and therefore each item of receipt must be supported by the duplicate of the receipt cheque, the number of which shall be entered in column 2.(g)All receipt vouchers shall be numbered in a monthly series and kept in monthly bundles in order of date. The monthly serial number of the relevant receipt vouchers shall be entered against each payment in the cash account.(h)Receipt cheques and vouchers shall be preserved for three years.(i)All recoveries on account of distress warrants shall be forwarded either to the Court Inspector or to the Calcutta Police Directorate, Lallbazar, as the case may be. All other money including the undisbursed pay of the staff shall be sent to the office of the Divisional Deputy Commissioner.(j)At the close of the month, the original form shall be sent through the Subdivisional Assistant Commissioner to the Divisional Deputy Commissioner.
