Gujarat High Court Criminal Manual (subordinate court practice), 1977
The fines realised in cases tried by the Magistrates under the Municipal and other Acts, should be credited to the Government. The Court should keep subsidiary accounts of receipts from fines under the several acts within the limits of each such local body. Subsidiary Accounts should show (1) the section and the Act under which the fine has been levied and (2) the Local Body within the territorial limits of which the fine has been levied. The Accounts should be prepared in triplicate, quarterly in January, April, July and October, by the Courts concerned. One copy should be retained in the office, the second copy should be forwarded to the Treasury Officer and the third to the District Judge or the Chief Metropolitan Magistrate, as the case may be.