Gujarat High Court Criminal Manual (subordinate court practice), 1977
(i) When a new Fine Register is opened, fines which remained still to be realised in the previous years and which have not been written off, shall be entered before the cases of the current year. (ii) Entries about compensation awarded to the accused under section 250 and 358, Code of Criminal Procedure, 1973, should be made in the Fine Register. (iii) A statement of fines realised during the previous months should be sent at the beginning of each month in Treasury Form No. 66, to the Treasury Officer, who will return it after verification with the amount of fines remitted to the treasury during the previous month. On return, the Judge or Magistrate should initial the total of realisation for that month in column 6 of the Register and note the fact of Verification by the Treasury Officer. (iv) The entries in columns 1 to 5 of the Register should be made as soon as sentence of fine is passed and the Judge or Magistrate should initial the amount of column 5. Space should be left between entries in the Register for endorsements in the remarks column (e.g., despatch of warrants to Police and the returnable dates) and the Judge or Magistrate should initial such endorsements. When the fine is paid the entry of realisation should be made forthwith in its appropriate column 6 initialled by the Magistrate. (v) A person paying a fine or compensation in Court should be given a receipt in Standard Form MM-204-E, sanctioned by the Government by Resolution, Home Department No. 3360/2, dated the 7th November, 1973. The receipt should be signed by the Nazir in the Sessions Court or in the Court of the Civil Judge and Judicial Magistrate, by the Senior Clerk in the Court of the Judicial Magistrate or Chief Judicial Magistrate and by the Sheristedar in the Court of the Chief Metropolitan Magistrate and Metropolitan Magistrates. Provided, however, that such receipts and counterfoils shall be signed by the Magistrate himself in case no Sheristedar or Senior Clerk is appointed for his Court. The counterfoil should be prepared as to give clear impression of the signature of the person who prepared the receipt.