Section 268 in Criminal Court Rules of the High Court of Judicature at Patna
268.
The receipts and payments under head (a) must appear in the Court's account in detail but in the Treasury account in which a personal ledger account only is maintained for this head, daily totals of receipts and payments made at the Court and the individual items of receipts and payments at the Treasury will appear. All receipts and payments under heads (b), (c) and (g) above must appear in the Court's account and in the Treasury account in detail. An account in detail of all receipts under heads (e) and (f) must be kept in Court, but only the daily totals of each kind of receipts will appear in the Treasury books.All receipts and payments under head (h) will be made on the responsibility of the Cashier whose security must be sufficient to cover any amount in his hands and the balance in the hands of the Cashier must be included in the cash-book, as well as the balance of any other moneys with which he may be entrusted (e.g., permanent advance). They will not appear in detail in the Treasury accounts, but a statement in Form no. (A)6-A showing the gross amount of receipts and disbursements during the month must be sent to the Treasury on the last working day of each month for incorporation in the Treasury accounts for the same month.Note - Fractions of a paisa are not to be entered in the Court's accounts and they should neither be received nor paid.Proviso - Provided that where money has to be paid by one person to another, and both are present in Court, the money should be passed direct from the one to the other under the sanction of the Court, the fact being noted in the record of the case. No officer of the Court shall, however, receive or become in any way responsible for the money. These transactions will not appear in the Court's account at all.Note 1 - Advantage of this proviso may be taken in cases where compensation is awarded to accused persons or costs to complainants by the Criminal Courts in non-appealable cases or when sums in excess of those paid into Court are to be paid to witness. Compensation to accused persons or costs to complainants in criminal cases whether paid on the spot in open Court or not shall be entered in red-ink in the register of Criminal fines as laid down in rule 18(b) of Appendix IV.Note 2 - Compensation awarded to complainants is dealt with under rules 19 and 20 (a) of Appendix IV to this Part.
