- Fixed stationery allowances shall not be made on a contract system or otherwise to Nazirs, daftaris or others. The expenditure shall be under the direction and control of the Presiding Judge of each court. The system of Fixed allowances in no way relieves the disbursing Officer from maintaining a regular account of the expenditure he incurs ; though it is not necessary under that system for him to render accounts to the accounts office. Expected savings may be utilised during the current financial year in the purchase of furniture ; but unexpended balances must be credited to Government at the close of each financial year by deduction from bills of the next year.
