CHAPTER XXVI ACCOUNTS

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1 CHAPTER XXVI ACCOUNTS The following accounts forms prescribed for civil Civil Courts shall be used in the Criminal Courts with the modifications made therein: FORM A Book of Receipts Receipt No... Book No... Serial No... Received the sum of Rs.(in figures)... (in words)... from Shri...through... on account of... in case of... Signature of the person Signature of officer Signature of Nazir/ making the payment receiving money senior clerk....,...

2 ;... Note: The Nazir should make an endorsement under his signature in the Register of Muddemal Property when the amount is credited in the Criminal Court Deposit, and the receipt in the Form 'A' should not be issued in favour of Nazir or a Senior Clerk acknowledging the payment made by himself when the cash other than the marked currency notes of which is useful as a piece of evidence is deposited in Criminal Court Deposit. FORM C Register of Deposit Receipts

3 of receipt Number of Receipt, Form A. Consecutive number iof items as entered in the register Number of Criminal Case of Judicial Proceedings. Parties Name of person making the payment and on whose behalf the payment is made On what account Amount of Deposit Page of Ledger Initial of Nazir of Chief Ministerial Officer of the Court. Daily total carried to Cash Book Form I. Four use in the Court Amount of each repayment Initial of Nazir or Chief Ministerial Officer of the Court

4 Details of Repayment For use in the Accountant General's Office Amount of each repayment Amount of each repayment Amount of each repayment Amount of each repayment Amount of each repayment Laps ed and Credi ted to Gove rnme nt Amount Remarks

5 FORM D REGISTER OF DEPOSIT PAYMENT Register of Payment from Sums received by the Court in connection with Criminal Cases or Judicial Proceedings and deposited with the Court for the year of present repayment Consecutive Number of Item Reference to entry in Register C Entery Number Number of Criminal Case or Judicial Proceeding Amount of Balance of Deposit To who paid Particulars, if any Amount paid Page of Ledger Initial of Nazir or Chief Ministerial Officer Daily Total carried to cash Book Form I Signature of mark of the party receiving payment Remarks FORM G Register of Receipts on account of subsistence money, expenses of witnesses, and miscellaneous petty items required for immediate disbursement.

6 of Consecut No. of Name of On what Criminal Case or No.of receipt ive number of items receipts Form A the person who paid the account Proceedi ng Number Year Witnesse s. money and on whose behalf the payment is made Account of Daily Payments Register H Lapsed credited to Remarks. Deposit Total Carried to Cash as per FORM and Govern ment Book, Form I Amount Amount FORM H Register of payments on account of subsistence money, expenses of witnesses and miscellaneous petty items required for immediate disbursement for the year 19

7 of payments. Consecutive No.of item. Reference to Register Form G. /Entry number. To whom paid. On what account. Amount paid. Daily total carried to cash Book Form L Acknowledgement of Receipient. Remarks Rs. P. Rs. P. Note: Disbursements on account of diet money, travelling expenses etc. should be entered in Form H only where amounts of such expenses are deposited and entered in Form G. FORM HH Register of Bhatta, etc.paid by Government to witnesses in the Court of... Year... Bhatta Rail etc.

8 Criminal Case No. Names of witnesses. Days. Rate. Amount. From. To. Rail to Road. Rate. Amount. Total. Payees Signature. Remarks. Magistrate's iniitials Note: Where disbursements have been made on Government account when no deposit has been entered in Form G, the entries of such disbursement should be made in Form HH. FORM I Cash Book of the Court of... Credit Debit Reference Number of Reference Number of. Register. Item. From whom received. Particulars. Amount. Daily Total.. Register. Item. To whom paid etc. Particulars. Amount. Daily Total Rs. P. Rs. P. Rs. P. Rs. P FORM J Case No. Leadger for year. Complainant Accused.

9 Credit Debit Month and Entry No.of Amount. Entry No.of Amount Balance.. Register C Register D Rs. P. Rs. P. FORM K Treasury Pass Book on account of Criminal Courts Deposits With Government. Court of... in account with the Treasury at... Debit Credit amount Rs. P. Amount drawn Rs. P. No. and date of Cheque Balance in the Treasury Rs. P. Signature of the Treasury Officer Signature of the Nazir/Senior Clerk

10 FORM L No. Court. No. Court To, The Treasury Officer To, The Treasury Officer at Please pay to Amount of Cheque Rs. the sum of Rupees and In whose favour debit the same to On what account Criminal Court Deposit Rs. Nazir/Senior Clerk. Nazir/Senior Clerk. Judge/Magistrate. Judge/Magistrate The amount to be entered in words here. FORM M Application for refund of Lapsed Deposit THE ACCOUNTANT GENERAL BOMBAY To, d:...19 Sir, I have the honour to report that a claim has been preferred by...for lapsed deposit No...of 19 for Rupees... included in my list of Deposits which lapsed on the 31 st March 19.

11 2 I have satisfied myself of the validity of the claim, and request that the Treasury Officer may be authorised to make the refund. Yours faithfully Judge/Magistrate. No. of 19 Department. The Collector of...is authorised to pay Rs...on account of the lapsed deposit mentioned above, and debit the amount as a direct entry in the Treasury Cash Book. Account General's Office Bombay, Accountant General. The 19 Forwarded to the...judge/magistrate for delivery to the claimant....treasury. Voucher No...of List of Payments. For...19 Received this...day of...19 the sum of Rupees...only. Stamp if required Examined and entered (Claimant's)Signature. Accountant

12 Pay Rupees... Officer in charge of Treasury FORM N Statement of Lapsed Criminal Courts Deposits of the Courts for the year Particulars of deposit For use in Account General's Office. of No. Balance Refund Order Amount Initials Remarks Deposit Lapsed No. of Refund Sanction Rs. P. Rs. P. 2. For details of the instructions to be observed in the maintenance of the above Forms, the Sessions Judges and Judicial Magistrates are directed to refer to the rules and instructions in the Chapter on Accounts in the Civil Manual. 3. The form of register showing the daily receipts of Court fees is given below. The entries are not to be made in detail, but should show the aggregate value of the stamps filed in the Court during each day. FORM Daily Register of Court Fees realised in the Court of the... Process fees Court fees levied on complainants and applications etc. Rs. P. Rs..P. Note : The totals of columns 2 and 3 respectively should be taken at the end of each

13 month. 4. Rule 98(2) (ii) of the Maharashtra treasury Rules,1968 provides that all monetary transactions should be entered in the Cash Book as soon as they occur and attested by the head of the office in token of check. It would however not be necessary to write Cash Book when there is no monetary transaction. It would be sufficient if a specific note is made in red ink at the top of the next page of the cash book explaining the reasons and the dates for which the cash book is not written under the initials of the Nazir and the Judge/Magistrate. 5. It is the duty of a Judicial Magistrate to examine and initial the receipt book for contingent charges before be signs the contingent bill for each month. 6. The practice of correcting by trying to change one figure to another should be discontinued. The rectification should invariably be made by striking out the wrong figure and fairly writing the correct one above it. The correction should be always initialed. 7 In the cases under the Motor Vehicles Act, the cash deposits received by the Police or the investigating authorities directly from the offenders in lieu of bail bonds under section 445 of the Code of Criminal Procedure, 1973, should invariably be received and deposited in the Courts concerned along with charge sheets and credited in 'C' Register under the Head of Account Criminal Court Deposits. 8 The amounts of fines imposed and realised by the criminal Courts should be entered in the cash book (form 1) and not in the General Cash Book. 9 Cash Books in Form No.MTR 4 are meant for the maintenance of accounts in respect of Government monies/deposits received and paid on account of salary T.A., etc., i.e. Receipt and expenditure on account of pay and allowances etc. of the Courts of Civil Judges cum Magistrates and Joint Civil Judges cum Magistrates. It is not proper to enter the accounts of amounts pertaining to the Judicial Proceeding (such as sale proceeds, forfeited amounts etc.,) in the cash book in Form No.MTR 4. The amounts pertaining to the Judicial Proceedings should be entered in Cash Book (1) (Form No.C.I.V. B 28) prescribed

14 by the Civil and Criminal Manuals and not in Form No.MTR 4. Where there is only one Civil cum Criminal Court at a place, there is no necessity of maintaining a separate cash book in Form No.MTR 4. According to the instructions in Rule 98 of Maharashtra Treasury Rules, for Civil and Criminal sides of one and the same Court, and that one common cash book for both the sides of the Court should be maintained. Where, however, there is more than one Civilcum Criminal Courts at any place, the common cash book in Form No.MTR 4 may be maintained for all the Courts in the Principal Court. Fines and Compensation under Local and Special Acts. 10(1) The fines realised in cases tried by Magistrates under the Municipal and other Acts should be credited to Government. The Court should keep subsidiary accounts of receipts from fines under the several Acts within the limits of each Local Body. Subsidiary Accounts should show (1) the section and the Act under which fine has been levied and (2) the Local Body within the territorial limits of which the fine has been levied. The Accounts should be prepared in triplicate by the Courts concerned. One copy should be retained in the Office, the second copy should be forwarded to the Treasury Officer, and the third to the District Judge or the Chief Metropolitan Magistrate, as the case may be monthly. The District Judge and the Chief Metropolitan Magistrate should, in turn, submit accounts of receipts of the fines realised under the Bombay Shops and Establishments Act, 1948, to the Industries, Energy and Labour Department, Government of Maharashtra, by first of September every year. (2)Whenever the amounts of compensation or damages are recovered from the accused persons in forest cases, they should be promptly remitted to the Sub Treasuries or Treasuries, as the case may be, along with the Treasury Chalans in triplicate. Out of these three copies, one

15 copy would be returned to the Court which makes the deposit for its record, the second would be sent to the Divisional Forest Officer directly by the Sub Treasury or the Treasury Officer, and the third one will be retained by the Sub Treasury or the Treasury Officer for his record. 11 A total of cash amounts (forming muddemal) forfeited to Government and/or cash amounts of sale proceeds of the confiscated articles of muddemal property, due for being credited to Government during the day should be made and a receipt in Form No.A prescribed in Para 1 of this Chapter should be passed in duplicate for the total of such amounts. In the blank space on the reverse of the receipt in duplicate, the details regarding the cash amounts (forming muddemal property) forfeited to Government and /or cash amounts of sale proceeds of the confiscated articles of muddemal property, should be mentioned column wise as follows : Serial Serial No.of the Property in the Property Register and its date Amount. No Note: (1) A rubber stamp of the above form should be got prepared and used by the office for the purpose. The

16 Property Register referred to in Column No.2 above is the Property Register prescribed under Paragraph 69 of Chapter VI of the Criminal Manual, 1980, in which all muddemal including valuable muddemal is required to be entered. (2)As soon as the receipt is passed, necessary entries (viz., receipt number and its date) should be made against the appropriate serial number of the Property concerned in the Property Register maintained as per paragraph 69 of Chapter VI of the Criminal Manual, 1980,for all kinds of muddemal articles including valuable muddemal, and also in the separate Register which is maintained as per paragraph 70 of Chapter VI of the Criminal Manual, 1980, for valuable properties. (3)Thereafter the total amount covered by the receipt should be shown on the receipt side of the Cash Book, Form 2 (General Form No.200e) prescribed under rule 45 of the Bombay Financial Rules, 1959, (hereinafter briefly referred to as the Cash Book). The amount should be credited on the same day to Government through the treasury by Challan and thereafter on the same day, the said amount should be shown on the expenditure side of the Cash Book. (4)The original receipt should be detached from the receipt book and annexed to the Challan returned by the Treasury and preserved for record. (5)The Property Register should serve as a subsidiary Register to verify the amounts entered in the receipts passed, the Cash Book and the Challans and to see whether all Cash amounts (forming muddemal) forfeited to Government and/or all the amounts of sales proceeds of confiscated articles of muddemal property have been duly credited to Government through the treasury. (6)The question of passing the receipt as pointed out in Note (1) above and of crediting the amount to the Government through the treasury after making entries in the Cash Book as indicated in Note)3) above would arise only after the final disposal of the Criminal Case, i.e. After the expiry of the period mentioned in paragraph 73 of Chapter VI of the criminal Manual, J a

CHAPTER XIV PROCEEDINGS UNDER THE INDIAN SUCCESSION ACT, 1925 AND BOMBAY REGULATION VII OF 1827.

CHAPTER XIV PROCEEDINGS UNDER THE INDIAN SUCCESSION ACT, 1925 AND BOMBAY REGULATION VII OF 1827. 304. Attention is invited to Government Notification No. 5861, dated the 25 th October 1890, issued under