Gujarat High Court Civil Manual (subordinate court practice), 1960
The following note should be appended to certificates given under Bombay Regulation No. VIII of 1827 :— "The person, to whom this certificate is granted, or his representative, is required, within six months from the date of this certificate, or within such further time as the Court may from time to time appoint, to exhibit in Court a full and true inventory of all the property and credits in his possession under this certificate, and also, within one year from the same date or within such further time as the Court may from time to time appoint, to render to the Court a true account of the said property and credits, showing the assets which have come to his hands and the manner in which they have been applied or disposed of."