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
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