Gujarat High Court Criminal Manual (subordinate court practice), 1977
The accounts of the Criminal Court deposit should be maintained as provided under Article 71 (2) of the Account Code, Volume-II, First Edition, Second Print and Rule 577 of The Bombay Treasury Rules 1960, Volumes I and II. The provisions of Article 71 (2) of the Account Code are as follows:— "71. (2) In cases where the Civil Courts. and Magistrates merely bank with the treasury, remitting without detail their gross deposit receipts for credit in a personal ledger and making repayments by cheques on the treasury. the accounts at the treasury should be kept in the form prescribed in Article 68 and 70 for personal deposits, but quite separate from those of personal deposits proper; and the deposits should be designated as Civil Court or Criminal Court Deposits". The forms prescribed in this Chapter for the deposits should be used by the Criminal Courts for the criminal deposits.