Gujarat High Court Civil Manual (subordinate court practice), 1960
Every alteration in the accounts shall be forthwith initialled by the Nazir, or responsible officer— (a) The Judge should not pass any payment order without referring to the deposit amount or balance at the credit of the depositor in each case. If this is done, overpayments are impossible. (b) The Judge should not sign any cheque without referring to the payment order passed by him and to the debit entry in the account books.