Section 383(18)(i) in High Court of Chhattisgarh Rules, 2005
(i)In cases in which the District Judge thinks that a complete audit of the account of any of the estates in his charge is necessary he may entertain special clerks or a Local Auditor. The clerks or Auditor shall be paid from the estate concerned; each estate being required to contribute in proportion to its gross income. Where there is Official Receiver and he is not the guardian he may be appointed to audit accounts, and in the case of big landed estates he may be asked to go to the spot and check the account by personal inquiry. The remuneration of the Official Receiver will be fixed by the State Government on a reference made to it direct by the district Judge as soon as he has disposed of the Receiver's report. Such detailed audit should not ordinarily be necessary where the annual income is not over Rs. 5,000 and in such cases it will ordinarily be sufficient for the Court to make a rough estimate of income and expenditure and to limit its supervision to enforcing the deposit of the annual surplus by the guardian. If necessary, the Court may, where funds of an estate permit, appoint some local pleader to check accounts and report and in case of large estates, a commission may be issued to an executive officer or pleader to make local enquiries and report. Too detailed accounts from the guardian should not be exacted.