Gujarat High Court Civil Manual (subordinate court practice), 1960
It will be noticed that moneys paid into Court in connection with suits or judicial proceedings are divided under two heads:— (a) Sums to be credited at once to Government:—such as— (1) fines inflicted by a Civil Court under section 480, Criminal Procedure Code, or under Order XVI, Civil Procedure Code [fines inflicted by a Sessions Court cannot appear in Civil Court account]; (2) penalties for insufficient stamp-duty; (3) comparing fees; (4) fees for copies made by paid members of the establishment and credited to Government [Nos. (3) and (4) though not necessarily paid in connection with a suit or judicial proceeding should always be shown in these accounts]; (5) commission fees paid for work done by Government servants during office hours. All these items should be taken direct to the cash-books (From I). (b) Sums deposited with the Court, intended to be paid to some person, but which, if not so paid and unclaimed, are credited to Government, such as— (1) Sums received on account of subsistence money of civil prisoners, expenses of witnesses, and miscellaneous petty items required for immediate disbursement. These are generally disbursed at once; they are shown in Registers G, H, the daily totals, without any details, being taken direct to the cash-book (Form I). (2) Sums received on account of property of which the Nazir is appointed administrator under the provisions of sections 9 and 10 of Bombay Regulation VIII of 1827 (Form E), the daily items without details, being shown seriatim in the deposit Registers (C, D).