CHAPTERXXVI

ACCOUNTS

ThefollowingaccountsformsprescribedforcivilCivilCourts shall be used in the Criminal Courts with themodificationsmadetherein:

FORMA

BookofReceipts

ReceiptNo.............. BookNo.......

SerialNo......

ReceivedthesumofRs.(infigures)..............

(inwords)........................................

fromShri......................through............

onaccountof.......................................

incaseof......................................

Signatureoftheperson Signatureofofficer SignatureofNazir/makingthepaymentreceivingmoneyseniorclerk.

Date................................. ,Date...........................................

Date;.....................................

Note: The Nazir should make an endorsement under hissignature in the Register of Muddemal Property when theamountiscreditedintheCriminalCourtDeposit,andthereceiptintheForm'A'shouldnotbeissuedinfavourofNaziroraSeniorClerkacknowledgingthepaymentmadebyhimselfwhenthecashotherthanthemarkedcurrencynotesofwhichisusefulasapieceofevidenceisdepositedinCriminalCourtDeposit.

FORMC

RegisterofDepositReceipts

Dat

eof

rece

ipt

Num

bero

fRec

eipt

,For

mA

.

Cons

ecut

ive

num

beri

ofit

emsa

sent

ered

inth

ere

giste

r

Num

bero

fCrim

inal

Cas

eof

Judi

cial

Pro

ceed

ings

.

Parti

es

Nam

eof

per

son

mak

ing

the

paym

enta

ndo

nw

hose

beh

alft

hep

aym

enti

smad

e

On

wha

tacc

ount

Am

ount

ofD

epos

it

Page

ofL

edge

r

Initi

alo

fNaz

irof

Chi

efM

inist

eria

lOffi

cero

fthe

Cou

rt.

Dai

lyto

talc

arrie

dto

Cas

hBo

okF

orm

I.

FouruseintheCourt

Date

Am

ount

ofe

ach

repa

ymen

t

Initi

alo

fNaz

iror

Chi

efM

inist

eria

lOffi

cero

fthe

Cou

rt

1 2 3 4 5 6 7 8 9 10 11 12 13 14

DetailsofRepaymentForuseintheAccountantGeneral'sOffice

Dat

e

Am

ount

ofe

ach

repa

ymen

t

Dat

e

Am

ount

ofe

ach

repa

ymen

t

Dat

e

Am

ount

ofe

ach

repa

ymen

t

Dat

e

Am

ount

ofe

ach

repa

ymen

t

Dat

e

Am

ount

ofe

ach

repa

ymen

t

Dat

e

LapsedandCreditedtoGovernment

Am

ount

Rem

arks

15 16 17 18 19 20 21 22 23 24 25 26 27

FORMDREGISTEROFDEPOSITPAYMENT

RegisterofPaymentfromSumsreceivedbytheCourtinconnectionwithCriminalCasesorJudicialProceedingsanddepositedwiththeCourtfortheyear

Dateof

present

repayment

Consecu

tiveNumberofItem

ReferencetoentryinRegisterC

Date EnteryNumber

NumberofCriminalCaseorJudicialProceeding

AmountofBalanceofDeposit

Towhopaid

1 2 3 4 5 6 7

Particulars,ifany

Amountpaid

PageofLedger

InitialofNaziror

ChiefMinisterial

Officer

DailyTotalcarriedtocashBook

FormI

Signatureofmarkofthepartyreceivingpayment

Remarks

8 9 10 11 12 13 14

FORMG

RegisterofReceiptsonaccountofsubsistencemoney,expensesofwitnesses,andmiscellaneouspettyitemsrequiredforimmediatedisbursement.

Dateofreceipt

Consecutive

numberofitems

No.ofreceiptsFormA

Nameofthe

personwhopaid

themoneyandonwhosebehalf

thepaymentismade

Onwhataccount

CriminalProceedi

ng

Number

Caseor

Year

No.of

Witnesses.

01 02 03 04 05 06 07 09

AccountofDeposit

DailyTotal

CarriedtoCashBook,

FormI

Paymentsasper

FORM

Date

RegisterH

Amount

Lapsedand

Govern

Date

creditedto

ment

Amount

Remarks.

09 10 11 12 13 14 15

FORMH

Registerofpaymentsonaccountofsubsistencemoney,expensesofwitnessesandmiscellaneouspettyitemsrequiredforimmediatedisbursementfortheyear19

Dat

eofp

aym

ents.

Cons

ecut

iveN

o.of

item

.

Refe

renc

eto

Regi

sterF

orm

G.

Dat

e/Ent

ryn

umbe

r.

Tow

hom

pai

d.

Onw

hata

ccou

nt.

Amou

ntp

aid.

Dai

lyto

talc

arrie

dto

cash

Boo

kFo

rmL

Ackn

owled

gem

ento

fRec

eipien

t.

Rem

arks

.

1 2 3 4 5 6 7 8 9 10

Rs.P.Rs.P.Note:Disbursementsonaccountofdietmoney,travellingexpensesetc.shouldbeenteredinFormHonlywhereamountsofsuchexpensesaredepositedandenteredinFormG.

FORMHH

RegisterofBhatta,etc.paidbyGovernmenttowitnessesintheCourtof............................................................Year......................................................................

Bhatta Railetc.

Crim

inal

Cas

eNo.

Nam

eso

fwitn

esse

s.

Day

s.

Rate.

Amou

nt.

From

.

To.

Rail

toR

oad.

Rate.

Amou

nt.

Tota

l.

Paye

esS

igna

ture

.

Rem

arks

.

Mag

istra

te'si

niiti

als.

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Note:WheredisbursementshavebeenmadeonGovernmentaccountwhennodeposithasbeenenteredinFormG,theentriesofsuchdisbursementshouldbemadeinFormHH.

FORMICashBookoftheCourtof....................................................................................................

Credit Debit ReferenceNumberof ReferenceNumberof

Dat

e.

Regi

ster.

Item

.

From

who

mre

ceive

d.

Parti

cula

rs.

Amou

nt.

Dai

lyTo

tal.

Dat

e.

Regi

ster.

Item

.

Tow

hom

pai

detc

.

Parti

cula

rs.

Amou

nt.

Dai

lyTo

tal.

1 2 3 4 5 6 7 8 9 10 11 12 13 14Rs.P.Rs.P. Rs.P.Rs.P

FORMJ

CaseNo. Leadgerfor year.ComplainantAccused.

Credit Debit

MonthandDate.

EntryNo.ofRegisterC

Amount. EntryNo.ofRegisterD

Amount Balance.

1 2 3 4 5 6

Rs.P. Rs.P.

FORMKTreasuryPassBookonaccountofCriminalCourtsDepositsWithGovernment.

Courtof................................inaccountwiththeTreasuryat....................

Debit

Date Creditamount

Rs.P.

Amountdrawn

Rs.P.

No.anddateofCheque

Balanceinthe

Treasury

Rs.P.

Signatureofthe

TreasuryOfficer

Signatureofthe

Nazir/SeniorClerk

1 2 3 4 5 6 7

FORML

No. Court. No. Court.19.. 19....

To, To,TheTreasuryOfficer TheTreasuryOfficer

at PleasepaytoAmountofChequeRs. thesumofRupees andInwhosefavour debitthesametoOnwhataccount CriminalCourtDeposit

Rs.

Nazir/SeniorClerk. Nazir/SeniorClerk.Judge/Magistrate. Judge/Magistrate.

19..

Theamounttobeenteredinwordshere.

FORMM

ApplicationforrefundofLapsedDeposit

THEACCOUNTANTGENERALBOMBAY

To, Dated:......19

Sir,I have the honour to report that a claim has been preferred

by...................................forlapseddepositNo.......................of19 forRupees..............includedinmylistofDepositswhichlapsedonthe31stMarch19.

2 Ihavesatisfiedmyselfofthevalidityoftheclaim,andrequestthattheTreasuryOfficermaybeauthorisedtomaketherefund.

YoursfaithfullyJudge/Magistrate.

No.of19

Department.

TheCollectorof................isauthorisedtopayRs..........onaccountofthelapseddepositmentionedabove,and debit theamountasadirectentryintheTreasuryCashBook.

AccountGeneral'sOfficeBombay, AccountantGeneral.

The19

Forwardedtothe...........Judge/Magistratefordeliverytotheclaimant.

........TREASURY.

VoucherNo...........ofListofPayments.For...........19

Receivedthis.......dayof.............19thesumofRupees...........only.

Stampifrequired

Examinedandentered(Claimant's)Signature.

Accountant

PayRupees...........OfficerinchargeofTreasury

FORMN

StatementofLapsedCriminalCourtsDepositsoftheCourtsfortheyear19....Particularsofdeposit ForuseinAccountGeneral'sOffice.

DateofDeposit

No. BalanceLapsed

Refund

No.

Order

Date

Amountof

RefundSanction

Initials Remarks

Rs.P. Rs.P.

2. FordetailsoftheinstructionstobeobservedinthemaintenanceoftheaboveForms,theSessionsJudgesandJudicialMagistratesaredirectedtorefertotherulesandinstructionsintheChapteronAccountsintheCivilManual.

3. TheformofregistershowingthedailyreceiptsofCourtfeesisgivenbelow.Theentriesarenottobemadeindetail,butshouldshowtheaggregatevalueofthestampsfiledintheCourtduringeachday.

FORMDailyRegisterofCourtFeesrealisedintheCourtofthe....

Date Processfees Courtfeesleviedoncomplainants

andapplicationsetc.

Rs.P. Rs..P.

Note:Thetotalsofcolumns2and3respectivelyshouldbetakenattheendofeach

month.

4. Rule98(2)(ii)oftheMaharashtratreasuryRules,1968providesthatallmonetarytransactionsshouldbeenteredintheCashBookassoonastheyoccurandattestedbytheheadoftheofficeintokenofcheck.ItwouldhowevernotbenecessarytowriteCashBookwhenthereisnomonetarytransaction.ItwouldbesufficientifaspecificnoteismadeinredinkatthetopofthenextpageofthecashbookexplainingthereasonsandthedatesforwhichthecashbookisnotwrittenundertheinitialsoftheNazirandtheJudge/Magistrate.

5. ItisthedutyofaJudicialMagistratetoexamineandinitialthereceiptbookforcontingentchargesbeforebesignsthecontingentbillforeachmonth.

6. Thepracticeofcorrectingbytryingtochangeone figure to another should be discontinued. Therectificationshouldinvariablybemadebystrikingoutthewrongfigureandfairlywritingthecorrectoneaboveit.Thecorrectionshouldbealwaysinitialed.

7 InthecasesundertheMotorVehiclesAct,thecashdeposits received by the Police or the investigatingauthorities directly from the offenders in lieu of bailbondsundersection445oftheCodeofCriminalProcedure,1973,shouldinvariablybereceivedanddepositedintheCourtsconcernedalongwithchargesheetsandcreditedin'C' Register under the Head of Account Criminal CourtDeposits.

8 The amounts of fines imposed and realised by thecriminalCourtsshouldbeenteredinthecashbook(form1)andnotintheGeneralCashBook.

9 Cash Books in Form No.MTR4 are meant for themaintenance of accounts in respect of Governmentmonies/deposits received and paid on account of salaryT.A.,etc.,i.e.Receiptandexpenditureonaccountofpayand allowances etc. of the Courts of Civil JudgescumMagistratesandJointCivilJudgescumMagistrates.ItisnotpropertoentertheaccountsofamountspertainingtotheJudicialProceeding(suchassaleproceeds,forfeitedamountsetc.,) in the cashbookinForm No.MTR4 . TheamountspertainingtotheJudicialProceedingsshouldbeenteredinCashBook(1)(FormNo.C.I.V.B28)prescribed

bytheCivilandCriminalManualsandnotinFormNo.MTR4.

WherethereisonlyoneCivilcumCriminalCourtataplace,thereisnonecessity ofmaintainingaseparatecashbookinFormNo.MTR4.AccordingtotheinstructionsinRule98ofMaharashtraTreasuryRules,forCivilandCriminalsides of one andthesameCourt, and that onecommoncashbookforboththesidesoftheCourtshouldbemaintained.Where,however,thereismorethanoneCivilcumCriminalCourtsatanyplace,thecommoncashbookinFormNo.MTR4maybemaintainedforalltheCourtsinthePrincipalCourt.

FinesandCompensationunderLocalandSpecialActs.

10(1)Thefines realisedincasestriedbyMagistratesundertheMunicipalandotherActsshouldbecreditedtoGovernment.

TheCourtshouldkeepsubsidiaryaccountsofreceiptsfromfinesundertheseveralActswithinthelimitsofeachLocal Body. Subsidiary Accounts should show (1) thesectionandtheActunderwhichfinehasbeenleviedand(2)theLocalBodywithintheterritoriallimitsofwhichthefinehasbeenlevied.TheAccountsshouldbepreparedintriplicatebytheCourtsconcerned.OnecopyshouldberetainedintheOffice,thesecondcopyshouldbeforwardedto the Treasury Officer, and the third to the DistrictJudgeortheChiefMetropolitanMagistrate,asthecasemaybemonthly.

The District Judge and the Chief MetropolitanMagistrateshould,inturn,submitaccountsofreceiptsofthe fines realised under the Bombay Shops andEstablishments Act, 1948, to the Industries, Energy andLabourDepartment,GovernmentofMaharashtra,byfirstofSeptembereveryyear.

(2)Whenever the amounts of compensation or damages arerecoveredfromtheaccusedpersonsinforestcases,theyshould be promptly remitted to the Sub Treasuries orTreasuries,asthecasemaybe,alongwiththeTreasuryChalansintriplicate. Outofthesethreecopies,one

copy would be returned to the Court which makes thedepositforitsrecord,thesecondwouldbesenttotheDivisionalForestOfficerdirectlybytheSubTreasuryortheTreasuryOfficer,andthethirdonewillberetainedby the Sub Treasury or the Treasury Officer for hisrecord.

11 Atotalofcashamounts(formingmuddemal)forfeitedtoGovernment and/or cash amounts of sale proceeds of theconfiscatedarticlesofmuddemalproperty,dueforbeingcreditedtoGovernmentduringthedayshouldbemadeandareceiptinFormNo.AprescribedinPara1ofthisChaptershould be passed in duplicate for the total of suchamounts.Intheblankspaceonthereverseofthereceiptin duplicate, the details regarding the cash amounts(formingmuddemalproperty)forfeitedtoGovernmentand/orcashamountsofsaleproceedsoftheconfiscatedarticlesofmuddemalproperty,shouldbementionedcolumnwiseasfollows:

Serial Serial No.of the Property in the Property Register and its dateAmount.No.1 2 3

Note:(1)Arubberstampoftheaboveformshouldbegotprepared and used by the office for the purpose. The

PropertyRegisterreferredtoinColumnNo.2aboveisthePropertyRegisterprescribedunderParagraph69ofChapterVIoftheCriminalManual,1980,inwhichallmuddemalincludingvaluablemuddemalisrequiredtobeentered.

(2)As soon as the receipt is passed, necessary entries(viz.,receiptnumberanditsdate)shouldbemadeagainsttheappropriateserialnumberofthePropertyconcernedinthePropertyRegistermaintainedasperparagraph69ofChapterVIoftheCriminalManual,1980,forallkindsofmuddemalarticlesincludingvaluablemuddemal,andalsointheseparateRegisterwhichismaintainedasperparagraph70 of Chapter VI of the Criminal Manual, 1980 , forvaluableproperties.

(3)Thereafter the total amount covered by the receiptshouldbeshownonthereceiptsideoftheCashBook,Form2(GeneralFormNo.200e)prescribedunderrule45ofthe Bombay Financial Rules, 1959, (hereinafter brieflyreferredtoastheCashBook).Theamountshouldbecredited on the same day to Government through thetreasurybyChallanandthereafteronthesameday,thesaidamountshouldbeshownontheexpendituresideoftheCashBook.

(4)TheoriginalreceiptshouldbedetachedfromthereceiptbookandannexedtotheChallanreturnedbytheTreasuryandpreservedforrecord.

(5)The Property Register should serve as a subsidiaryRegistertoverifytheamountsenteredinthereceiptspassed, the Cash Book and the Challans and to seewhetherallCashamounts(formingmuddemal)forfeitedtoGovernmentand/oralltheamountsofsalesproceedsofconfiscatedarticlesofmuddemalpropertyhavebeendulycreditedtoGovernmentthroughthetreasury.

(6)ThequestionofpassingthereceiptaspointedoutinNote (1) above and of crediting the amount to theGovernmentthroughthetreasuryaftermakingentriesintheCashBookasindicatedinNote)3)abovewouldariseonlyafterthefinaldisposaloftheCriminalCase,i.e.Aftertheexpiryoftheperiodmentionedinparagraph73ofChapterVIofthecriminalManual,1980.J464118a