Gujarat High Court Civil Manual (subordinate court practice), 1960
The ledger (J), it will be noticed, will not contain any entries of any moneys not to be found in the deposit Registers C, D. The list of lapsed deposits (rule 25) must be prepared from the Registers C and G, and not from the ledger. Prefixed to the ledger there should be an index in rough alphabetical order showing the names of the defendants or persons paying the moneys, the corresponding pages of the ledger, and the numbers of the suits or proceedings. It is not necessary to have accounts in the ledger corresponding to the Registers E and F.