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State of Rajasthan - Section

Section 3 in Rajasthan District Board Account Rules

3.

(a)A Board shall not, without the previous sanction of the Government, made any addition to, alteration in or modification of, any register or form prescribed in the Rules or introduce any new form or procedure provided that the Boards which keep their funds with any Bank to which treasury business has been made over may use the bank's forms in their transaction with bank in place of those prescribed under the rules.
(b)A Board may; for administrative convenience, maintain such registers as may be auxiliary to the account books prescribed in the Rules but such registers will not be recognised as account book prescribed in the Rule.
(c)In the matter of details connected with the Accounts the Board shall be guided by the instructions of the Examiner, Local Fund Audit Department