Gujarat High Court Civil Manual (subordinate court practice), 1960
When a cheque is received, a note of the fact should be made in the body of the Cash Book in red ink on the day of receipt without any amount being shown in the money column. When the amount of the cheque is realized, it should be entered with necessary particulars in the money column of the Cash Book on the date of realizations; and a suitable note of the realization and date should be made against the original red ink entry, in the remarks column. Practically all the cheques will be cleared in the same month, and if any cheques should be outstanding owing to their receipt in the last few days of the month or other cause, they may be detailed in the Cash Book after the closing entries for the month to serve as a guide to the officer checking the next month's entries in the Cash Book. The original Form C varies from the duplicate of it, as in the latter some columns are added and some are omitted to suit the requirements of the Accountant General's office. In writing up the duplicate Form C for the Accountant General, columns 1 to 6 only should be filled in, the other columns being left blank for use in the Accountant General's office, but in the office copy of this register (Original Form C), columns 12, 13 and 14 shall be filled up at once as the transactions occur; and in writing up duplicate Form D for the Accountant General, the Nazir shall each day check the entries in this Register and make his initials in column 11 in verification of all the entries made therein as is done by him in the original Form D, and column 10 may be left blank. of subsistence money of civil prisoners lapsing to Government under section 16 of Bombay Civil Jails Act, II of 1874, as amended by Bombay Act II of 1882, shall be remitted to the treasury to be credited as a final receipt of Government. The balance of sums recovered on account of expenses of witnesses, and on account of miscellaneous petty items required for immediate disbursement, which remain unpaid over 12 months shall be included in the return prescribed in rule 25 and dealt with in accordance with the said rule. The following are instances of miscellaneous petty items :— 1. Money deposited for keep of attached cattle. 2. Salary of additional bailiffs. 3. Deposits of money for court-fees needed for Succession Certificates and Certificates under Regulation VIII of 1827, or similar documents, or for the issue of a fresh proclamation of sale. 4. Remittances accompanying commissions and processes from other courts. 5. Printing charges of notices under Order I, rule 8, of the Civil Procedure Code and other sections or rules. 6. Fee paid for the proclamations by beat of drums. 7. Expenses deposited for breaking open the lock in order to attach property or deliver possession of property. 8. Expenses for bringing attached property to the Court-house. 9. Any other petty item which the District Judge may direct to be entered in the Registers G and H. The money for which Registers G and H are kept should be received and disbursed by the clerk whose duty it is to write them, the balance being handed over when found correct at the close of the day to the Nazir, who should himself revise the totals. The Nazir should also see at the end of each day's transactions that each payment in the H Register is supported by a voucher and covered by a receipt entry in the G Register, and should sign below the day's totals in token that he has done so. When it is necessary to open a new G Register, the consecutive numbers of entries in the old register in which there are sums still to be disbursed should be noted therein with full entries before new items of receipt are entered in the Register, and all further payments from such sums in the H Register should be noted in columns 11 and 12 of this Register.