Section 697 in Civil Court Rules of the High Court of Judicature at Patna
697.
In carrying out these rules care must be taken by all Judicial Officers that, in respect of cash transactions in Court, distinct officers are employed as Accountant and Cashier. In other words, the same officer shall not keep the office copies of challans and Register of Payment Orders, Deposit Registers, etc., and also receive and pay the money. The Deposit Register and Clearance Register and connected papers shall be kept by the Accountant under lock and key, he being solely responsible for them. [G.L. 7/54]Note. - In place of the Nazira Naib Nazir or a clerk may be appointed as Cashier provided (i) that he is expressly so designated, (ii) that his duties and responsibilities are made clear, and (iii) that he gives the necessary security. Such appointments should be made in cases where the Nazir owing to the pressure of other work, is unable to discharge the duties of Cashier in strict accordance with the instructions contained in the Court's General Letter no. I of 29th January, 1902, but this will not relieve the Nazir of his responsibility for the correctness of the Cashier's books.Language of Accounts and Supervision by Sarishtadar
