Gujarat High Court Civil Manual (subordinate court practice), 1960
The Judge should inspect the Nazir's accounts at the beginning of January, April, July and October, respectively. He should also call occasionally for the various registers and accounts mentioned in this Chapter and satisfy himself that the entries have been carefully and properly made. When such inspection is made, the Judge should note the fact with his own hand on the register or account inspected. The examination of the accounts, whether under rule (25) of the Account Rules or on any other occasion, may be carried out by the Clerk of the Court. The Nazir is allowed to lodge, for safe custody, in the Collector's Treasury, a box, or boxes containing property of which he holds charge in his official capacity as Nazir, but for the contents of these boxes the Collector's establishment cannot be held responsible. In any special case, such as a Sessions case, where there is valuable property, and it may not be convenient to send it to the Treasury every night, the District and Sessions Judge should indeni on the police in his discretion for a police guard. Any specially valuable property and also boxes containing cash and valuables, which it is considered would not be sufficiently protected if left in the Court safe or strong room when the Court is closed, should be deposited by the District Judges and the Civil Judges in the Treasury or Sub-Treasury for safe custody during the night. The Treasury Officers and Sub-Treasury Officers should be required to receive such property and cash boxes up to the closing hour every working day. Any property sent by a Court to a Treasury or Sub-Treasury for safe custody after the closing hour should be delivered to the senior officer of the Police guard who should receive it, if it is properly secured in a sealed receptacle and should be responsible for its safe custody. The Judge should also verify the cash in the Nazir's custody at least once a month without previous warning, comparing it with the Cash Book and the Pass Book and noting in the Cash Book in his own hand that he has verified the cash on that date. This verification should be independent of any certification made in connection with the submission of Plus and Minus Memos. of Deposits [vide rule (24) on page 306], when there is generally little cash retained in hand. The cash should also be verified on the re-opening of the Court after the Summer Vacation. The verification of the cash of a District Court may be delegated by the District Judge to a Joint or Assistant or Civil Judge.