[1]ACCOUNT RULES FOR THE SUBORDINATE CIVIL AND CRIMINAL COURTS, 1967

PREAMBLE

In exercise of the powers conferred by Article 227 of the Constitution of India and in supersession of the provisions contained in the rules of practices and circular orders as are prevailing in the different areas of the new State of Karnataka to the extent of the provisions made in these Account Rules, the High Court of Karnataka, with the previous approval of the Government of Karnataka, hereby makes the issues the following rules.--

CHAPTER I

PRELIMINARY

Rule -1. Title and commencement.--

(a)      These rules shall be called Account Rules for the Subordinate Civil and Criminal Courts, 1967.

 

(b)      These rules shall come into force from such date as may be notified by the High Court of Karnataka in the Karnataka Gazette, and shall be followed from that day by all the subordinate Civil and Criminal Courts in the State.

Rule -2. Nazir defined.--

"Nazir" shall mean any official of the Court entrusted with the custody of cash and maintenance of the accounts including the accounts of the Process Department.

Explanation.-- This includes the clerks assisting the Nazir in the Civil Courts in conducting the monetary transactions of the Court.

Rule -3. Chief Ministerial Officer defined.--

"Chief Ministerial Officer" means and includes Sheristedar in the case of District Court and the Court of Civil Judge, Head Munshi in the case of Munsiff's Court, Head Clerk in the case of Magistrate's Court, and any official holding supervisory charge of the office for the time being.

Note.-- The offices and the terms not herein defined shall have the meaning assigned to them in the Mysore Financial Code, 1958, the Mysore Civil Services Rules, and the Manual of Contingent Expenditure, 1958, as the case may be.

Rule -4. Language in which the Court Accounts are to be kept.--

The accounts shall be maintained in English.

Rule -5. Classification of Money Transactions in the Courts.--

Money received in the Courts may be classified and held under the following heads.--

(i)       Personal Ledger of General Deposits, Civil and Criminal Courts;

(ii)      Petty cash items such as witness or tom tom batta required for immediate disbursements;

 

(iii)     Government money, i.e., stamp duty and penalty, fines, forfeitures to Government or sums to be credited to Government at once;

(iv)    Moneys drawn from the treasury on account of establishment pay, travelling allowances and contingency, etc.

Rule -6. Office hours for money transactions.--

Cash transactions shall be commenced at 11 a.m. They should be closed, as far as possible, half an hour before the closing hour of the treasury, so that the cash amount due to be remitted to the treasury (or Bank) may be remitted in time, provided, however, that the Presiding Judge or Magistrate may permit any transactions to be effected beyond the prescribed hours in exceptional circumstances.

Rule -7. Account Forms.--

[2] [Forms to be used shall be as mentioned in Appendix III].--

(a)      Before the registers and account books are brought into use, each page of every register and book of account shall be page numbered and sealed and an endorsement shall be made at the end of the book showing the number of pages and signed by the Presiding Judge or Magistrate;

 

(b)      These rules and Forms do not apply to Government money which has been paid into or drawn from the treasury on account of pay and allowances of establishments of the Courts and Contingencies. In respect of such Government money, the Courts are bound to carry out such orders as may be issued from time to time by the Government or the Accountant General.

The Registers and Books that should be maintained in respect of these Government moneys, viz., Pay Bills, T.A. Bills, Contingent Bills, etc., are given under Appendix I and II for reference and adoption in accordance with the provisions contained in the M.F.C. and Manual of Contingent Expenditure, 1958.

Rule -8. Erasures.--

A Government servant should on no account erase or over write any entry in any cash book, account, register or schedule. If any correction be necessary the incorrect entry should be cancelled neatly in red ink and the correct entry inserted separately and legibly. Each such correction or interpolation should be authenticated after verification by the Judge or the Magistrate setting his dated initials against each. Special care should be taken by the Judge or Magistrate as regards all vouchers and accounts showing signs of alterations (Article 79, M.F.C.).

Note.-- The treasury remittance certificates recorded in the remittance books, on the deposit challans and figures appearing in copies of' weekly treasury deposits and repayment schedules received in the Courts, should be scrutinised by the Presiding Officer of the Court and if any defect or alteration in figures or in totals is noticed, the attention of the Treasury Officer should be drawn to the defect or irregularly or alteration, for verification and correction.

 

 

CHAPTER II

PERSONAL LEDGER OF GENERAL DEPOSITS--CIVIL AND CRIMINAL COURTS

Rule -9. Personal Ledger of General Deposits--Civil and Criminal Courts.--

Personal Ledger of General Deposits of Civil and Criminal Courts shall include.--

(i)       Sums received in satisfaction of decrees;

 

(ii)      Sale proceeds and amounts of intestate property including the sums received on account of property of which the Nazir is appointed as Administrator;

(iii)     Security amounts including the security amount and interest realised thereon of receivers;

(iv)    Sums deposited in judicial proceedings not to be immediately credited to Government;

(v)      Sale proceeds is execution applications;

(vi)    Petty items of cash expenses not required for immediate disbursement transferred to the deposits;

(vii)   Compensation and costs due to injured parties and not to Government, in cases subject to appeal till the period allowed for presenting appeal has elapsed, or if an appeal is presented, till it is decided; (the fine should either be paid to the rightful claimants, if claimed, or continued in deposit till it lapses under the ordinary rule);

(viii)  Sale proceeds of perishable articles unclaimed for six months in accordance with Article 269, M.F.C.;

(ix)    Sale proceeds of properties attached for evading warrants for two years;

(x)      Land Acquisition Deposits;

(xi)    Funds belonging to the Guardians and Wards not invested;

(xii)   Deposit money needed for Court-fee for issue of Succession Certificates; or Letters of Administration and Probates;

(xiii)  Maintenance amount;

(xiv)  Amounts realised by the sale of attached properties both in Civil and Criminal Cases;

(xv)   Rents deposited by parties in Rent Control Cases;

(xvi)  Other deposits ordered by the Presiding Officer in respect of any suit or judicial proceeding including collections by Receivers, Guardians or Administrators and interest on investment made on behalf of parties through Court Article 281, M.F.C.).

Rule -10. Receipts and payments of Civil and Criminal Courts deposits (Personal Ledger of General Deposits).--

When a party brings money into the Court for deposit, the Nazir of the Court or the clerk who is entrusted with the cash work, shall issue a Receipt Order in Form 'A', authorising the treasury to receive the money in deposit duly filled in indicating clearly the nature of the deposit, the name of the party, number of the case and the amount tendered. As no detailed account of deposits will be maintained at the treasury, acknowledgment of the Treasury in the said Receipt Order will be merely to the effect that the amount specified therein has been received and credited to the personal ledger account of General Deposits of the Court concerned.

Note.-- Where there are Banking Treasuries, the amount should be remitted to the Bank direct for being credited to the General Deposit Account of the Court kept at the Bank.

Rule -11.

On the basis of the Receipt Order acknowledged by the Treasury or the Bank, each Deposit should be entered in the Register of Receipts of Judicial Deposits (Form 56, M.F.C.) furnishing the relevant particulars in the following columns.--

1.        Date of Receipt;

2.        Number of each Deposit;

3.        From whom received;

4.        Nature of Deposit; and

5.        Amount of each Deposit.

Each entry in the Deposit Register should be serially numbered and the serial order should continue for the whole official year.

Rule -12.

(1)     Every entry made in the Register of Deposits shall be attested by the Judge or the Magistrate with reference to the Receipt Order acknowledged by the Treasury.

Note.-- (1) If the deposit has been made in quoting a wrong case number or other incorrect particulars by mistake and this is traced later, corrections (duly attested) of the particulars in the Deposit Register may be made in the Deposit Register under intimation to the Accountant-General.

(2)     Sums received from the Process Nazir, Process Server or Process Department shall also be dealt with in the manner described above.

(3)     When moneys recovered by public officers under warrants of attachment of pay issued in execution of decrees against public servants employed under them are sent, the Court concerned shall receive the same. The money should be remitted to the treasury at once and the Presiding Officer of the Court should not send acknowledgment of the receipt of the money to the officers concerned until it is credited to the treasury. These sums should be entered in the register in the manner described above.

(4)     If the party does not make use of the Receipt Order he shall return the same to the Court within three days from the date of issue. If he loses the Receipt Order he must obtain a new one on payment of a fee of Rupee one in each case. If the unused Receipt Order is not returned by the party, the Court shall issue a notice directing him to return the same. If the same is lost a fresh one may be issued on payment of Rupee one in each case under the orders of the Presiding Officer. The fee so collected may be credited to 'XVII. Administration of Justice (c) General Fees, Fines, Forfeitures, namely, Fees of the District and Civil Courts'. If the party loses the certified Receipt Order after deposit, he may take action under Article 31, M.F.C.

(5)     Money received by Post.--

(a)      When money is received by post or otherwise from parties (cash, bank drafts) or from other Courts on account of Civil Court Deposits, a Receipt Order, shall be prepared by the Nazir and signed by the Presiding Officer before the acknowledgment to be given to the Post Office or others, is signed by him and the amount shall at once be remitted to the Treasury with the Receipt Order. On return of the Receipt Order with the treasury acknowledgments, the amount shall be credited in the Deposit Register. The transaction pertaining to the money received by cash shall be shown in the Cash Book of the Court and the amount credited to the Treasury as above (Classified Cash Book G). In the cases of Courts situated in stations where there is no treasury, the amount shall be remitted to the authorised treasury by means of postal money order at the expense of the party. Such money order remittance shall forthwith be followed by Receipt Order by post quoting the relative money order receipt number therein.

(b)      The Presiding Officer should satisfy himself that the above mentioned moneys have been received by the Treasury and brought on the accounts of the Personal Ledger of General Deposits of the Court.

(6)     The Receipt Order bearing the acknowledgement of the treasury shall be pasted to its relative counterfoil in the Receipt Order Book.

Rule -13. Payment of Civil and Criminal Court Deposits.--

Payments to decree-holders and others shall be made by cheques drawn in favour of the payees. Such cheques will be cashed by the treasuries under the rules applicable to Personal Deposits.

Note.-- (a) Where there are Banking Treasuries, Cheques will be drawn on the Bank.

(b) ??Cheque Books required by the Courts should be obtained by them from the Treasury Officer on a requisition signed by the Judge or Magistrate himself (Articles 66 and 67, M.F.C.).

(c) ??Cheques should be prepared in accordance with the provisions contained in Articles 68 and 69, M.F.C. In Courts which are presided over by more than one Judge, the Principal Judge should sign and issue all cheques for the joint Court.

(d) ??Lost cheques should be dealt with in accordance with the provisions contained in Articles 73 and 74, M.F.C.

(e) ??The provisions contained in Article 75, M.F.C. may be followed in regard to cancelled cheques.

Rule -14.

Before a deposit is repaid by cheque, the payee should for each time of deposit fill in a bill in Form 55, M.F.C., furnishing particulars of the original deposit with reference to the notice of payment received by him from the judgment-debtor or from the Court at the instance of the judgment-debtor in accordance with Order XXI, Rule 1(2), Code of Civil Procedure. (No official of the Court should prepare this voucher under any circumstances). After verifying the credit in the Register of Receipts of Deposits (Form 56, M.F.C.), the Presiding Officer should sign the order of payment if the claim is in order. The payee should then furnish in the form his acknowledgment stamped wherever necessary for the receipt of the amount. The cheque is then drawn, repayment entered in the Register of Repayments of Deposits (Form 54, M.F.C.) and the date of repayment and the amount repaid simultaneously noted in the Register of Receipts (Form 56, M.F.C.) against the original entry under the initials of the Judge or Magistrate ordering the payment.

It should be distinctly understood that the Judge is responsible for drawing cheques in favour of the right parties. When cheques are drawn in favour of a party, delivery of the cheques should be made to the right party in the presence of the Judge, after proper identification.

Whenever agents draw moneys from Courts, for their principals by producing the necessary special power empowering them to draw the moneys, a note of it should be made in the Deposit Register.

Money due to a party, which is in deposit in Court, shall be paid only to the party entitled to it or to his Advocate or Pleader expressly authorised by vakalatnama to receive such moneys or to his recognised agent as defined in the Code of Civil Procedure or to some person authorised by power-of-attorney duly stamped to receive such moneys on behalf of the party entitled to it, provided that the decree amounts due to the Government may be credited to the appropriate head of account and dealt with in accordance with the procedure indicated in Explanation below Note (4).

A separate cheque should be issued for each individual deposit or part thereof and should be noted against the original item of credit. When the cheque is delivered, the signature of the payee should be taken on the back of the counterfoil of the cheque. The voucher, i.e., the bill in Form 55, M.F.C. should be filed carefully for transmission to the Accountant General with the monthly accounts. The fact of each payment out of the amount shall also be noted in the prescribed columns of the concerned certified Receipt Order at the time of each payment and the Receipt Order shall be cancelled when the full amount remitted thereunder to the treasury is paid. This will afford an opportunity to check wrong payments or double payments or irregular and illegal payments of the deposits.

Note.-- (1) In order to avoid delay or difficulty in the delivery of cheques to parties who apply in person to Courts for amounts due to them, the Judges or Munsiff's or Magistrates concerned should see them delivered in their presence to the parries concerned.

(2) ??Every payment by Court shall be by means of cheque only and not in cash and the cheque shall be drawn by the Court after credit is found in the Judicial Deposit account and after personal verification by the Judge or Magistrate, the case number, names of the parties and treasury challan as to the actual remittance of the money into the deposit account at the treasury. The fact of payment shall also be noted on the Receipt Order and on the original record of the case, over the dated initials of the Judge or the Magistrate. (Personal Ledger of General Deposits of Civil or Criminal Courts).

(3) ??Wherever self-cheques are drawn for the purchase of Court-fee stamps or for any adjustment, necessary cross-reference to the corresponding entries in the Court Registers shall be noted on the back of the counterfoil cheques over the dated initials of the Judge.

(4) ??Whenever stamp papers of the value of above Rs. 25 are purchased by the Civil Courts in the State for the issue of Succession Certificates, Probate or Letters of Administration, the purchase of such stamp papers should be made direct from the Government Treasuries and not from the Stamp Vendors. In such cases, the cheques may be drawn for necessary adjustments in favour of the Treasury Officer. Where the value of stamp papers to be purchased is Rs. 25 and less, the cheques may, however, be drawn in favour of the Stamp Vendors from whom the stamp paper has to be collected, before such cheques are delivered to them.

Explanation.-- The provisions contained in Articles 113 and 216 of the Mysore Treasury Code will apply to deposits adjusted by transfer. Such adjustments should be made by the Treasury only at the initiative and instruction, of the Judge or of the Magistrate, as the Deposit Account is styled "Personal Ledger of General Deposits" of the Court. To effect adjustments in the treasury, Receipt Order shall issue from the Court under Rule 10 in respect of receipts and cheques from the Court in respect of payments by adjustment effected. The cheque will be drawn in favour of the Treasury Officer when there is adjustment by transfer.

Rule -15. Agreement with Treasury Accounts.--

Transactions in the Personal Ledger of General Deposits will be intimated to the Courts concerned by the Treasury monthly by means of a carbon copy of the Treasury Subsidiary Register in Form 31 of the Mysore Treasury Code.

Rule -16.

Each Court should prepare a list of cheques issued but remaining unpaid at the end of the month with the help of the information furnished in the copy of the subsidiary register referred to in Rule 15 and show the amount thereof as a deduction below the total of repayment "Deduct Amount of Un-cashed Cheques" in its extract register of repayments of Deposits for the month to be sent to the Accountant General.

Rule -17. Accounts to be Rendered to Accountant-General.--

(i)       Extract of Register of Receipts of Judicial Deposits for each month.--

This is a copy of the Register of Receipts but contains also monthly columns for note of repayments in the Accountant General's Office and will be prepared by carbon process. The extract after agreement with the credits in the Treasury accounts as recorded in the copy of the treasury (or Bank) subsidiary register, should be forwarded to the Accountant General through the District Judge so as to reach him on or before the 10th of the following month.

(ii)      Extract of Register of Repayments of Deposits for the month.--

This is merely a copy of the Register of Repayments (Form 54, M.F.C.) and should be prepared by carbon process. This extract together with the repayment vouchers for the deposit items refunded (Bills in Form 55, M.F.C.) should be forwarded along with the extract of Register of Receipts of Deposits for the month.

(iii)     Plus and Minus Memo.--

A Plus and Minus Memo with (1) Opening Balance, (2) Receipts, (3) Total, (4) Repayments of the month, and (5) Closing Balance, should be furnished monthly with the Receipt and Repayment Schedules of each Court. The differences as between the Court and the Treasury figures should be exhibited in the Plus and Minus Memo with reasons. The differences should be reconciled without delay. As the balance shown in this Memo should always be equal to the aggregate of the repayable deposit balance upon the registers, it has to be reduced in April by the amount reported for lapse.

(iv)    Quarterly Certificates.--

After the close of each quarter, a certificate should be furnished in the Deposit Register after necessary scrutiny by the Judge or the Magistrate to the effect that he has examined the Deposit Register personally and the entries are made with the utmost care and regularity. This examination is not intended to be mechanical but is meant to secure that all necessary entries are made and initialed without fail at the time of the transaction and also to see that no moneys are unnecessarily placed in deposit or allowed to remain without good cause.

Rule -18. Clearance Register.--

(i)       This will be prepared by the Court annually in the manner indicated in Article 275, M.F.C. in Form 57, M.F.C. and forwarded to the Accountant General through the District Judge.

(ii)      In April of each year, the outstanding balances in the Receipt Register of the second preceding year, which are not reported for lapse under Article 278, M.F.C., should be transferred to this Clearance Register in Form 57, M.F.C. with suitable changes in the headings, with a view to the repayments during the next two years being recorded on it by the Audit office in the columns provided for the purpose. To this Clearance Register should also be transferred any item in the last but one preceding Clearance Register that are for special reasons not allowed to lapse to Government under rules, while the bulk of the outstandings in it so lapses. For example the return as on 1st April, 1955 should include.--

(1)     Items, if any, reserved from lapsing under Article 278, M.F.C.

(2)     Deposits of 1953-54 (which will be the second preceding year).

(iii)     Old items thus transferred from the Clearance Register to a second one should be carefully watched and must in the ordinary course lapse at the end of two years for which the latter is current. They cannot be allowed to be carried to a third Clearance Register without the special sanction of the Accountant General.

(iv)    The payment of items entered in a Clearance Register forwarded to the Audit Office should be recorded in the space provided for in the original Receipt Register. It is not intended that separate Clearance Register should be used.

(v)      At the foot of each Clearance Register, a Memorandum in the following form should be appended and that the total amount agreed with the Closing Balance in the Plus and Minus Memorandum of March allowing for lapses.--

Note.-- A certificate from the Judge or the Magistrate to the effect that the balance claimed by him is of a named amount and detailing his outstanding cheques in order to explain the difference between his balance and that admitted by the Treasury Office in his Plus and Minus Memo should be transmitted along with the Clearance Register.

Rule -19. Statement of lapses.--

(1)     This statement will be prepared in Form 58, M.F.C. by the Courts concerned under Article 278, M.F.C. and forwarded to the Accountant General on the due date (through the District Judge, in respect of Subordinate Courts). After the scrutiny of the statement and intimation to that effect to the Court, by the Accountant General, as to the amount or items to be lapsed, necessary adjustment of the amount lapsed to Government should be made at the treasury under the head "LIT Miscellaneous" by issuing a crossed cheque in favour of the Treasury Officer by the Court.

(2)     Deposits not exceeding Rs. 5 unclaimed during the whole of the financial year, balances not exceeding Rs. 5 in each case of deposit partly repaid during the year then closing and all deposits unclaimed for more than three financial years except the deposits specially reserved by the Court shall be credited to Government under the Head "LII. Miscellaneous" as above. For the purpose of this rule, the age of a repayable deposit or of a balance of it is to be reckoned as dating from the time when the deposit or the balance, as the case may be, became first repayable.

(3)     Early in March, the old Register of Deposits should be taken up and an extract made of deposits which would in the ordinary course, whether from age or pettiness, lapse at the end of the month. This list should then be reviewed and any item which, in the opinion of the Court, should be reserved under Article 278, M.F.C. should be struck out and at the same time, (if it be an item lapsing from age) entered on the first page of the Annual Clearance Register. Full details of the reasons why it is not lapsed shall be given in a covering memorandum accompanying the lapsed statement. Similarly, if any item is repaid in the course of the month, it should be struck off from the list at the same time as the payment is entered in the Register of Receipts and Repayments. On the 31st of March, each of these items should again be checked with the Register of Receipts wherein the corresponding items should be marked off as having lapsed.

(4)     In preparing the lapsed statement the items entered in chronological order and separate totals should be given for deposits relating to different years.

(5)     The following instructions which are explanatory of the above rules, are inserted for information and guidance.--

(i)       All deposits will lapse at the close of the first, the second, the third or the fourth account year of the deposit. In no case may they be retained in the Deposit Register for more than three account years subsequent to the year of the deposit except when specially reserved.

(ii)      In the case of deposits exceeding Rs. 5.--

(a)      If they are partly repaid in the year of deposit and the balance is thereby reduced to Rs. 5 or less, the balance will lapse at the close of that year, i.e., the year of deposit;

(b)      If the balance after repayment or repayments be reduced to Rs. 5 or less in the first or the second account year following the year of deposit, the balance will lapse at the close of the first or the second account year following the year of deposit respectively;

(c)      In all other cases, in which either no repayment is made or the balance after repayment exceeds Rs. 5, the deposits or the balance of deposits as the case may be will be lapsed at the close of the third account year following the year of deposit.

(iii)     Deposits not exceeding Rs. 5 will lapse at the close of the first or the second year of deposit as detailed below.--

In no case will these deposits be retained in the Deposit register for the second account year following the year of deposit.--

(a)      If no repayment be made in the year of deposit and also in the year immediately following, the amount will lapse at the close of the latter;

(b)      If a repayment be made in the year of deposit, the balance will lapse at the close of that year;

(c)      If no repayment is made in the year of deposit, and one is made in the year immediately following, the balance will lapse at the close of the account year following the year of deposit.

(iv)    The annual account of lapses should be very carefully prepared. A careful observation of these instructions will facilitate the preparation of this account.

Note.-- Due dates for forwardal of monthly, quarterly, and yearly returns, are prescribed in Rule 21. In the case of Civil and Criminal Courts subordinate to the District Judge the returns and periodicals should be forwarded through the District Judge.

Rule -20. Lapsed Deposits.--

(a)      Deposits credited to Government as lapsed deposits cannot be repaid without the sanction of the Accountant General. But sanction will be given as a matter of course on ascertaining that this item was really received, was carried to credit as lapsed and is covered by the certificate of the Treasury Officer as to the non-payment up to date. The amount of lapsed deposit refunded, however, should be charged in a subsidiary register as a refund and not debited to deposits. But the payment of the deposit should be recorded in the Register of Receipts of Deposits to guard against a second repayment. The application for sanction will be in Form 59, M.F.C. There must be a separate application for deposits repayable to each person and it will be used as the voucher on which payment is to be made and forwarded to the Accountant General by the treasury with the list of repayments in which it is charged (Articles 279 and 280, M.F.C.).

(b)      The refund of lapsed deposits should not be entered in the Register of Repayments of Deposits maintained in the Court, i.e., Form 54, M.F.C. as it is treated as refund not debitable to the deposits. A register of refund of lapsed deposits should be maintained in each Court in the following form.--

(1)     Serial Number.

(2)     Date on which the application was received.

(3)     Name of party and case number.

(4)     Particulars of Deposits.--

(a)      Date,

(b)      Number,

(c)      Amount.

(5)     Date and year of lapsed statement.

(6)     Amount claimed.

(7)     When addressed the Accountant General for refund by the Court.

(8)     When the lapsed statement received from the Accountant General sanctioned.

(9)     Date and signature of the party to whom the sanctioned lapsed Bill was handed over.

Rule -21. Returns and Periodicals.--

(1)     The District and Sessions Judge in the case of Civil and Criminal Courts will be responsible to see that the returns due from subordinate Courts are obtained punctually and completely and that they are forwarded to the Accountant General on or before the due dates as noted below with an abstract for the whole District including figures of the District Court.

(1)     Monthly Returns--15th of the following month.

(2)     Quarterly certificate of examination by the Judge or the Magistrate--15th of the following month.

(3)     Clearance Register--15th April.

(4)     Statement of Lapses--15th April.

Note.-- (1) In respect of money received by postal money orders or cash or otherwise from the parties a Register in Form B shall be maintained by the Chief Ministerial Officer of the Court or by any other Clerk under the directions of the Judge, if the Chief Ministerial Officer is also the Nazir, to watch effectively the disposal of the amount, i.e., till it is credited to the treasury or bank. The Judge will check up the Register B every day and satisfy himself that all deposit amounts including the amount received by means of money orders or by cash or otherwise, have been received by the treasury or bank and brought on the Deposit Register.

(2)     (a) Amins or Bailiffs and Process Servers who collect money in execution of any decree in outlying villages shall send such collections when amounting to Rs. 25 and above in each case to the Court by means of R.T.Rs. which should be obtained at the nearest Treasury at par. (Article 250(2) of M.F.C.). When the amount is less than Rs. 25, it should be handed over to the Court immediately the process official returns to the Headquarters of the Court. Action should be taken to credit the amounts to the treasury forthwith (Rule 10);

(b) The Bailiffs or Amins or Process Servers, when they receive money in execution of decrees, shall issue a receipt to the payer in Form Q;

(c) The Nazir shall also issue receipt in Form Q for the sale proceeds collected by him either from parties or from the process staff.

(3) ???Payments made before the Judge in the Court need not pass through the Court accounts. They may be recorded in the Order Sheet or Roznama by the Judge. The acknowledgment of the payee may be taken in the Order Sheet or Roznama itself.

Rule -22. Ledger of Civil and Criminal Court Deposits.--

(a)      In respect of the deposit transactions, a Ledger shall be maintained in Form C. The Chief Ministerial Officer should scrutinise and verify the entries in the Ledger (i.e., deposits and repayments and opening and closing balances in each case) every day or at the beginning of the following day and see that all the items of deposits and repayments are brought into the Ledger on the same day of transactions. The responsibility of maintaining the account of deposits and repayments correctly rests solely on the Judge or Magistrate and the Chief Ministerial Officer and the Clerks entrusted with the work. This work which is very important should never be neglected.

(c)      With reference to the entries in the Ledger, a list of outstanding deposits should be maintained individual-wise and year-wise at the end of the year. Such list should be verified with the list of outstanding deposits as on the 1st day of April every year prepared by the Nazir. The differences, if any, noticed should be reconciled under the orders of the Presiding Judge or Magistrate.

Rule -23. Land Acquisition Deposits.--

All such payments into the Court will be made by means of cheques or demand drafts, etc., in favour of the Presiding Officer of the Court concerned.

The cheque etc., should be endorsed in favour of the Treasury Officer and sent with a Receipt Order prescribed for payment of such money to the Treasury for encashment by transfer credit to the head "Personal Ledger of General Deposits--Civil Court Deposits". All payments of amounts deposited will be under the Rules of payment of Personal Ledger of General Deposits--Civil Courts Deposits.

Rule -24. Account of Intestate Property.--

When a person either an official of the Court or otherwise is appointed Administrator of Intestate Property, Register in Form S shall be maintained. A separate page shall be opened for each estate.

Note.-- The rules regarding Personal Ledger of General Deposits shall apply mutatis mutandis in respect of each transaction of Intestate Property and attached property.

CHAPTER III

CASH EXPENSES

Rule -25. Cash Expenses.--

Cash expenses mean items of cash deposits, required for immediate disbursement and include.--

(i)       Subsistence money of Civil Prisoners;

(ii)      Expenses of witnesses;

(iii)     Miscellaneous petty items such as tom tom batta;

(iv)    Expenses of Commission;

(v)      Expenses of Commissioners appointed in proceedings;

(vi)    Salary of Special Amin or Process Server;

(vii)   Money deposited for keeping of attached cattle;

(viii)  Deposit money for the issue of fresh proclamation of sale;

(ix)    Remittances accompanying commissions and processes from other Courts;

(x)      Expenses deposited for breaking open the lock in order to deliver possession of attached property;

(xi)    Expenses for bringing attached property to the Court-house;

(xii)   Arbitrators' Fees;

(xiii)  Translators' Fees;

(xiv)  Interpreters' Fees;

(xv)   Amount withdrawn from the Savings Bank held by the Judge in his official capacity for payment to the guardian of minors or to any other persons on their behalf;

(xvi)  Miscellaneous items such as postage charges;

(xvii) Miscellaneous petty items required for immediate disbursement;

(xviii)   Gazette publication charges;

(xix)  Fees for copies of plans and genealogical trees.

Note.-- No postal stamps should be accepted for registration charges.

Rule -26.

The petty cash expenses shall be received in cash by the Nazir and entered in Register D, by issuing to the depositor an intimation slip of deposit in Form D-1 of Appendix III.

Note.-- (1) The amount of cash expenses may be retained in the hands of the Nazir but any amount in excess of his security amount shall be credited to the Personal Ledger of General Deposits at the Treasury, the challan being signed by the Judge himself.

(2) ??When money is required out of the Personal Ledger of General Deposits for payments, it shall be drawn on cheques signed by the Judge, made payable only to an Officer of the Court.

(3) ??Sums remitted to the treasury for being credited to the Personal Ledger of General Deposits should be shown in Register E and withdrawals in Register D respectively.

Rule -27.

The cash expenses shall be paid by the Nazir in cash to the parties concerned and charged off in the Register E under the supervision and attestation of the Chief Ministerial Officer of the Court. The parties should be identified by a member of the Bar or by the attestation of any respectable person to the satisfaction of the Court when the amount is paid to a party. For each payment exceeding Rs. 20 a stamped receipt is necessary in Column 8 of Register E.

Note.-- When signature of the party taken in Registers D and E is not in the language of the Court, it should invariably be transliterated into English or Kannada, duly attested.

Rule -28.

The Nazir should see that each payment is supported by a voucher in Column 8 of Register E and covered by a receipt entry in Register D and should sign below the day's totals in token of having done so. No excess payment over and above the balance in Register D shall be permitted. The balances in Register D should be reviewed by the Chief Ministerial Officer of the Court at the end of every month and its correctness certified by him in Register D, over the signature of the Judge. The sum totals of these balances should agree with the amount under the General Deposits and the cash on hand at the end of the month or on any given day.

Rule -29.

The amounts in the hands of the Nazir should be verified by the Judge every evening before initialing Registers D and E and Classified Cash Book G., or when that is not practicable, on the next working day and he shall make a note in the Cash Book whether the amounts in the hands of the Nazir have been found correct. The Cash chest should invariably be opened in the presence of the Presiding Officer of the Court and in his absence before the Chief Ministerial Officer. The pages of Registers D and E and Classified Cash Book G should be machine numbered.

Note.-- (1) The Chief Ministerial Officer of every Court will be held responsible for checking daily all the entries in Registers D and E and Cash Book G, both credits and debits. This work is very important and negligence in this behalf, may give room for fraud or irregularity.

(2) The Judge of each Court should satisfy himself that the work of checking the debits and credits in the Cash Book is done by the Chief Ministerial Officer correctly every day.

Rule -30.

At the beginning of the year the outstanding items remaining unpaid shall be carried over to the next Register D. 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 for over 12 months in disposed of cases, shall be included in the lapse statement prescribed in Rule 19, and dealt with in accordance with the said rule.

Rule -31.

Before the annual recess begins, the Presiding Officer of each Court should, unless for reasons to be recorded by him in writing he deems it necessary to keep the whole or any part of the money with the Nazir for process transactions see that all the moneys, viz., petty items, duty and penalty, decree amounts and sale proceeds in the hands of the Nazir are paid to the Government Treasury either to deposits or final head of account as the case may be.

Note.-- (1) The fees chargeable in respect of processes, proclamation and sales, etc., shall be in accordance with the sanctioned scale.

(2) When summonses or notices are to be issued by registered post and registered post for acknowledgement, the fee collectable in cash should include the amount required for registration and postage. No postal stamps should be accepted.

(3) The expenses of the witnesses should be deposited according to the sanctioned scale. This will include the cost of money order commission for transmission to the proper Court if the witness is residing within the jurisdiction of another Court.

(4)     (a) Witness batta, warrant fee, etc., received from the parties and credited to deposit will be kept under deposit alone and will not lapse to Government till the expiry of three months from the date of disposal of the concerned case.

(b) The date of disposal of the suit or proceeding may be noted in the remarks column of Register D.

(c) On the 15th of each month a list of all items of unexpended witness batta or petty items unexpended out of amounts paid in for miscellaneous cash expenses in cases disposed of in the previous month, shall be put up on the Notice Board of the Court showing the case number and the names of parties and Advocates or Pleaders, if any, who deposited them.

(5) The fees and Travelling Allowance of Commissioners who are Government servants, shall, except when they are entitled to draw them under the provisions of the Mysore Civil Services Rules, be credited to Government. Whenever T.A. is paid to a Commissioner who is a Government servant, it shall only be in accordance with the T.A. Rules by which he is governed.

(6) Payment of witness batta to officials and non-officials shall be in accordance with the sanctioned scale. Details for the payments, viz., classification of the witness, railway fare or bus fare and subsistence allowance which have to be collected from the parties should be noted in support of the payment in Register E. In the case of official witnesses including Finger Print and Hand-writing Expert of the Police Department, the payment of Travelling Allowance should be in accordance with the provisions contained in the Mysore Civil Services Rules and on the strength of the certificate issued by the Head of the Office showing the rate of Travelling Allowance and Railway Allowance admissible, which should be maintained in a Guard File for purposes of reference.

(7) If witness batta is paid to Government or Municipal Servant appearing before the Civil Courts, the same should at once be intimated to the Heads of Offices to which such Government or Municipal servants belong. A file of office copies of such communications sent to the Heads of Offices should be maintained by the Nazir.

(8) Gazette publication charges deposited by the parties should be credited to the treasury immediately the Court orders publication.

(9) In support of the payments made in respect of postal registration charges, the relative postal receipts should be filed in a Guard File noting thereon the number of the case or proceeding.

(10) Presiding Officers must insist on the Nazir's collection of unexpended batta from Amins and Process Servers; or Bailiffs or parties immediately they return after serving processes. In cases where summonses are handed over to the party or his lawyer for service, the amount of batta deposited should at the same time be handed over to the party after obtaining the acknowledgment in the Register E.

(11) When Court officials attend to (1) the translation work, (2) execution of commissions, (3) work connected with Intestate Property, etc., the rules contained in the Mysore Civil Services Rules (Rules 28 to 30) should be followed in regard to the payment of fees to them.

CHAPTER IV

GOVERNMENT MONEY

Rule -32. Government Money.--

Government money means and includes stamp duty and penalty levied on insufficiently stamped documents, fines, forfeiture to Government, Right of Amil, sale proceeds of unserviceable articles or properties forfeited to Government in Criminal Cases and other moneys intended for final credit to Government.

Rule -33.

All fees and fines, civil or criminal, stamp penalties, deficient stamp duty, and any other items belonging to Government as above, realised by the Court will be entered in the Remittance Book (Form 61, M.F.C.) one to be headed "Administration of Justice" and the other "stamps" with the particulars of the date of remittance, nature of item and amount. The remittance book will be signed by the Nazir, the Chief Ministerial Officer and the Judge in proper columns and sent with the money to the treasury on the date of realisation to be credited under the proper head. On receipt of the same, the treasurer and the Treasury Officer shall sign in proper columns and return the Remittance Books. At the end of the month the entries shall be totalled up by the Nazir and forwarded to the Treasury where the totals will be checked with the Treasury account and signed by the Treasurer and the Treasury Officer, if correct.

Note.-- (1) Where the Court-house is situated at a station where no treasury or Bank Treasury is situated, the amount shall be remitted to the Treasury or Bank Treasury as the case may be by Money Order at the expense of the Government, if it is more than 5 miles, provided that the Money Order commission will not be more than the T.A. payable to a peon or any responsible official who is sent. The expenditure on account of the issue of Money Order may be treated as Contingent expenditure of the concerned Court. In special circumstances, e.g., when a peon cannot be spared or the journey is risky, with the permission of the Head of the Department, the remittance may be sent by means of money order, even if the M.O. commission exceeds the travelling allowance that would be payable to a peon or an official.

(2) The Judge should satisfy himself that the sums realised have been duly remitted to the treasury and not retained in the hands of the Nazir.

Rule -34.

If there be any delay in the remittance of the amount, the reasons for the same should be noted in the Remittance Register by the Judge.

Rule -35.

To reduce postal charges, the Court situated in a place where no treasury is located is permitted to send to the treasury the remittance entries once a month for verification and issue of a consolidated certificate.

Note.-- (1) In respect of the recovery of duties and penalties, Register F should be maintained. No stamp duty and penalty shall be received except in the presence of the Presiding Officer of the Court.

(2) In respect of collections of the duty and penalty and sale proceeds of unserviceable articles or properties, receipts in Form Q shall be issued to the payee of the amount.

(3) When a payment is made into the treasury on account of charges for publication in the Gazette or fees of Finger Print or Handwriting Expert, a challan in duplicate shall be presented with the sum to be paid and also the Remittance Register of the Court in which the payment will have been entered. One part of the challan will be retained by the Treasury Officer for his account purposes and the other will be signed by him as a receipt and returned to the Court, which will send it to the Compiler of the Gazette or Officer-in-charge of the Finger Print Bureau as the case may be. The Treasury Officer will also sign the Remittance Register of the Court in acknowledgement of the payment and return the Register (Article 8, M.F.C.).

(4) All amounts sent to the Treasury (except deposits) including Gazette publication charges and fees for the officials or services of the Finger Print or Handwriting Experts, should be entered in the Remittance Register (Form 61, M.F.C.).

(5) Regarding fees to be paid to commissioners who are Government servants and officials who attend to translation work and Intestate Property, etc.. Rules 28 to 30 of the Mysore Civil Services Rules shall apply.

Rule -36.

All transactions to which any Government servant in his official capacity is a party must, without any' reservation, be brought to account and all moneys received should be paid in full without undue delay into a Government Treasury to be credited to the proper head of account and made part of the general treasury balance.

The appropriation of departmental receipts for departmental expenditure is strictly prohibited and this is relaxed in regard to money received on account of service of summons and diet money of witnesses in Civil Cases, etc., the transactions carried through Registers D and E (Articles 4 and 5, M.F.C.).

CHAPTER V

FINES IN CRIMINAL CASES

Rule -37. Fines.--

As soon as a sentence of fine is passed the amount of the fine shall be noted in the Register of Fines prescribed in the Criminal Rules of Practice under the attestation of the Judge or Magistrate. Omissions to note the entries in the Fine Register would amount to gross neglect of duty and lead to leakage of demand. The Judge or the Magistrate is responsible for noting every item of fine in the Fine Register under his dated initials. Simultaneously with the entries in the Fine Register, the amount of fine levied and compensation ordered to be paid should be noted in the Register of Criminal Cases prescribed in the Criminal Rules of Practice (whether tried regularly or summarily) under the attestation of the Judge or Magistrate.

Rule -38.

The duty of realising the fine and of checking the receipts and refunds rests with the Judge or the Magistrate. (Article 35, M.F.C.).

Rule -39.

In respect of the fine amounts collected, a receipt in Form Q shall be issued to the payer of the amount, whether the payer takes or demands the receipt or not. The receipt number and date in support of the recovery should be noted in the remarks column of the Fine Register. In the Criminal Case Register, the serial number of the Fine Register shall be noted so as to see that the levy of the fine as in the Case Register, has been accounted for in the Fine Register.

Rule -40.

Judges and Magistrates are requested to systematically go through the Fine Register and see that each longstanding fine is either recovered or ordered as irrecoverable. Reminders in such cases should at once be issued to the police and the Inspector General of Police requested to issue instructions to his subordinates to see that such requisitions are promptly and urgently attended to. For the effective recovery of the fine amounts levied, it is necessary that a Register of Demand, Collection and Balance should be maintained in Form M. As the Judges and the Magistrates are responsible for the collection of the fine amounts, it is their duty to see that the demands of the fine amounts are made at once as and when payments become due and that effective steps are taken to ensure prompt realisation of all amounts due and also to ensure the proper maintenance of records to show the assessment and demand made, the progress of recoveries and the outstanding amounts. The Controlling Officers, i.e., the District and Sessions Judges should closely watch the progress of the realisation of the fine amounts and also check the recoveries made against the demands during their periodical inspections. Fines outstanding at the end of each official year (on 1st April) should be invariably carried over to the register of succeeding year under the initials of the Chief Ministerial Officer and the Judge or Magistrate so that they may not be lost sight of.

Rule -41.

Each Court, Civil or Criminal is required to submit to the District Judge, on the last working day of each calendar month, a statement in Financial Form 4 of Fees, Fines, etc., realised in each Court and remitted to the Treasury during the month.

The statement should be made up for the account month of the District Treasury or Taluk Treasury with which the Court deals (Articles 35, M.F.C.).

Rule -42.

The District Judge should consolidate these returns into a monthly fines statement for the Courts under him, and forward it to the Treasury Officer, as soon as possible, after the beginning of the following month, for verification of the amounts shown as remitted into a treasury with the credits appearing in the treasury accounts. The Treasury Officer should certify as to the correctness or otherwise of these amounts. Where there is any discrepancy between the consolidated statement and the treasury account, the Treasury Officer may, if necessary, before giving his certificate, request the District Judge to explain the discrepancy.

(i)       Compensation fines due to an injured party which are creditable to deposits and fines which, under competent sanction, are credited to a Municipal or other Local Fund, will be excluded from the return.

(ii)      Fines to be credited to Municipalities or other Local Funds will be entered in separate registers for each Municipality or Fund, and when the Municipality or Fund operates its account with a local treasury, the amounts will be remitted by the Court direct to the treasury for being credited to the account of such fund.

(iii)     Courts realising arrears of Municipal Taxes under the Municipal Act or fines which under any law in force are credited to Municipal or other Local Funds, will furnish at the end of the month in which the realisations are effected, a statement to the Municipality or Local. Authority or Department concerned. (Article 35, M.F.C.).

Rule -43.

A register in Financial Form 5 will be maintained in the Office of the District Judge for consolidating the figures of the several Courts in each month.

(1)      All fines realised by the police on warrants should be paid, as far as possible, into the Court concerned for payment into the Treasury (or Bank), but where it is not possible to do so it must be paid into the nearest Taluk Treasury (or Bank) and a receipt obtained, which the Police Officer will send with the warrant to the Court. The Court will then enter the recovery of fine in the proper register indicating the Treasury in which the amount was credited. The Taluk Treasury receipt shall also be filed in the Fine Register in support of the entries recorded in it.

(2)      All fines levied and confiscation ordered under the State Excise Regulations by Judicial Officers should be shown in a separate column in the statement of fees and fines.

(3)      When any amount is realised in any district on account of a fine imposed in another district of the State the amount should not be remitted to the Court which inflicted the fine, but should be treated for the purpose of the fines statement, as if a fine equal to the amount realised had been inflicted by the Court in which it is realised. The Court which realises the amount should send an advice of the recovery to the Court which inflicted the fine, and should also make a note of the Court to which the amount realised relates, against the credit in its fines register, and monthly statement. The Court which inflicted the fine should, on receiving the intimation, note in its fines register, and the monthly statement, the amount of recovery so advised, and the name of the treasury into which the amount was paid. (Article 36(3), M.F.C.).

Note.-- (1) The Annual Cash Balance statement of Civil Courts and the Half-yearly Fines Statements of Criminal Courts will be got certified by the treasuries before submission to the High Court. To enable the treasuries to furnish these certificates, the Court will furnish them with particulars of remittances and a copy of the Remittance Register relating to the period (Note to Article 37, M.F.C.).

(2) The daily collections and remittances of fine shall be accounted for in Register K as well as Register G without any reservation. Omissions, if any, shall be noticed seriously by reporting the same to the High Court.

(3) Fine includes money awarded as compensation and any other money recoverable by a Criminal Court like a fine and includes for the purpose of this note any penalty levied and recovered upon forfeiture of any bond by the Court.

 

CHAPTER VI

COMPENSATION TO INJURED PERSONS IN CRIMINAL CASES

Rule -44.

The payments should be made at once in cash on payment of the fine, if the decision is not appealable, and if it be appealable, then on the expiry of the period prescribed for appeal or on the decision of the appeal if an appeal is made. Payment is to be made in Court on payment of the amount by the complainant or accused, if the recovery and payment are on one and the same day. Otherwise, the compensation fine shall be deposited in Personal Ledger of General Deposits--Criminal Courts Deposits--and payments made in accordance with the Rules of Criminal Court Deposits.

Rule -45.

When the Courts act under Section 546-A of the Code of Criminal Procedure, and order payment of fees to the complainant, the amount so recovered should be held in deposit pending orders of the Appellate or Revisional Court.

Rule -46.

A receipt for the amount should also be taken from the recipient by obtaining his signature and acknowledgment in the prescribed column of the Fine Register.

Rule -47.

When moneys can be paid at once/they should be so paid at the conclusion of the proceeding. In cases where they cannot be so paid, the Court should invariably inform the party concerned of the period within which he should appear and claim the same and if within that period no appearance is put in and no claim is made, a notice should, be issued to the person to whom such payments are due, calling upon him to appear in person or by a duly authorised pleader on a particular day and receive the amount due and warning him at the same time that in the event of default the said amount would be credited to Government after the expiry of six months from the said date. If the party appears on any day within six months from the date fixed, the amount due should be paid to him and if he does not so appear, it should be credited to Government after six months from the date referred to. The payment of compensation fine should only be made to the parties concerned and not to the Advocates or pleaders. If the latter file special vakalathnamas authorising them to receive the amount on behalf of the parties, payment may be made to them.

CHAPTER VII

DISPOSAL OF PROPERTY PRODUCED BEFORE MAGISTRATES

Rule -48. Confiscated Cash.--

(1)     The confiscated cash shall be remitted to the treasury by bringing it on the remittance book immediately after the period prescribed for preferring the appeal has expired or if an appeal is preferred, after the appeal is disposed of, within two days from the date of receipt of the order in appeal regarding the disposal of the property.

(2)     The articles confiscated shall be sold in accordance with the provisions contained in the Code of Criminal Procedure immediately the period prescribed for preferring the appeal is over. In support of the sale or auction, the sale patti should be preserved. On the confirmation of the sale, the property shall be handed over to the bidder after obtaining his acknowledgment in the Register or on the sale patti. The sale proceeds shall be credited to the treasury on the same day of realisation. If for any reason the remittance could not be made on the date of realisation, it should be made on the next treasury working day, with a note to that effect in the Remittance Register over the dated initials of the Magistrate.

(3)     The transaction of the confiscated cash and the sale proceeds shall appear in Registers G and K.

(4)     The fact of remittance of the sale proceeds to the treasury shall be recorded in the Property Register over the dated initials of the Magistrate.

(5)     Receipts shall issue to the payer of the sale proceeds in Form Q.

(6)     The practice of obtaining stamped receipts from the complainants in criminal cases for property returned to them when the value of such property exceeds Rs. 20 is not justified in law. The property returned belongs to the person giving the receipt; it has never passed out of his possession and the receipt is purely for the satisfaction of the official who, to meet the ends of justice, had temporary charge of the property.

Rule -49. Conveyance Charges.--

Where the articles to be conveyed by the police to the Court of Magistrate for purposes of evidence are easily portable, the existing practice under which the party interested or the police, convey the articles to the Magistrate's Court should be continued and there shall be no expenditure on the Contingent Grant of the Courts in this regard. Where the articles are bulky and it is found necessary to engage cart to convey them, and the party interested is unable to make arrangements for the transmission of the same to the Magistrate's Court, then the cart hire should be paid by the Magistrate out of his office Contingent Grant on a Bill to be presented by the police supported by vouchers and certificate showing the necessity for incurring the charge.

CHAPTER VIII

REFUNDS

Rule -50. Mode of Refund.--

When a refund of Court-fee has to be made, the Civil Court shall grant a certificate authorising the plaintiff to receive back from the Deputy Commissioner the part of the Court-fee paid on the plaint or memorandum of appeal, in the following form.-- 

Serial No.

CERTIFICATE FOR REFUND OF COURT-FEE

In the Court of

Suit No............of 19...

---------------------------

Appeal No.........of 19...

Certified that this Court has directed refund of Court-fee/process-fee of the value of Rs. ..........P.............(in words) Rupees.............. ............by the Deputy Commissioner..........................to Sri................Plaintiff/Appellant in the above case under Section___ .................... .of the Mysore Court-Fees and Suits Valuation Act, 1958/rules for refund of process-fee.

Given under my hand and the seal of this Court this.........................day of..................19

Judge.

Serial No.

CERTIFICATE FOR REFUND OF COURT-FEE

In the Court of

Suit No............of 19...

---------------------------

Appeal No.........of 19...

Plaintiff Appellant

Vs

Respondent Defendant

Certified that this Court has directed refund of Court-fee/process-fee of the value of Rs. ..........P.............(in words) Rupees.............. ............by the Deputy Commissioner..........................to Sri................Plaintiff/Appellant in the above case under Section----- .....................of the Mysore Court-Fees and Suits Valuation Act 1958/rules for refund of process-fee.

Given under my hand and the seal of this Court this................:........day of...................19

Judge.

Note.-- Whenever an application for refund is not made at the time of reporting the compromise, an application in writing should be made for refund within six months of the date when the judgment or the final order is passed.

Rule -51.

The fact of refund should be noted against the original entry in the departmental accounts where all receipts are entered in detail, i.e., the Register of Court-fees and the Suit Register.

Rule -52.

Register VI prescribed in the Civil Rules of Practice, should be maintained in respect of refund of Court-fee.

Rule -53. Refund of Fines.--

(1)     When the Court makes an order of refund, it shall forthwith prepare the necessary Refund Bill in Financial Form 31 and deliver it to the payee without requiring any formal application thereof. But if he should make an application, no Court-fee should be charged on it. It will be optional for the Court to issue a notice to the payee to appear and receive the Refund Bill.

(2)     In the case of fine, tax and compensation recoverable by Magistrates under the Code of Criminal Procedure or any other law, which are credited to Municipal or other Special Funds, the Court shall issue an Order of Refund in Form U, to the President or Vice-President or other Officer, authorised to operate the fund, who shall thereupon take immediate action to comply with the order.

(3)     A Register of Refunds should be maintained in each Court in Form N. The procedure contained in Articles 143 and 144 of the Mysore Financial Code may be followed wherever necessary.

Rule -54. Payment of Rewards.--

(1)     Whenever payment of reward is made out of the amounts confiscated to Government and credited to the treasury, etc., the person or persons in whose favour rewards are ordered should apply to the Court within six months from the date of judgment or order authorising the payment of reward. If the reward is to a Police Officer or a Police party, a requisition should be made to the Court through the proper channel.

(2)     After examining the claim and treasury reference, i.e., Remittance Register or challan and entries in the Fine Register, the Court shall admit the claim and prepare a Refund Bill in Financial Form 31 and deliver it to the person or the Police Officer from whom the claim was received, by obtaining his signature in the prescribed column of the Fine Register and in the Refund Bill Register.

(3)     No cash payment of rewards shall be restored to in the Court.

CHAPTER IX

CONTINGENCIES

Rule -55. Service Postage Stamps.--

The disposal of the allotments in respect of service postage stamps should also be watched through the Contingent Register by allotting one or two pages therein.

Rule -56.

As against the allotment placed at the disposal of the Courts, Service Postage Stamps should be obtained by the Judges or Magistrates by presenting a Bill in Form 'T' of Appendix III at the Government Treasury. An account in Form H shall be maintained and the receipts and issues checked every day by the Chief Ministerial Officer and by the Judge at the time of obtaining stamps from the treasury.

Rule -57.

The sample entries in respect of accounting of the service postage stamps in Register H are also given for adoption by the Courts.

Rule -58.

Government letters and packets which are found insufficiently stamped or unstamped may be received in several offices on payment of cash from the Permanent Advance, the amount paid there for being debited to Office Contingency as bearing postage. In such cases no recovery of the amount so spent need be made from the Office or the Department from which the communication is received.

Rule -59.

A letter weighing machine may be kept in each Court after obtaining necessary sanction to weigh the letters and covers correctly before affixing stamps on them.

Rule -60. Diet and Transport Charges of Prisoners.--

All diet and transport charges on account of undertrial prisoners remanded to police custody are incurred by the Police Department and met from the allotments placed at the disposal of that Department for the purpose. After the expiry of police remand, such charges are met by the Officers of the Jail Department and included in the Jail Contingent Bills.

Note.-- Prisoners escorted by the Police between two places which are over 10 miles apart and wholly or partly connected by bus service, may be conveyed by motor bus. The actual conveyance charges in the case of such prisoners are borne by Government.

Rule -61. Lunatics.--

The cost of maintaining civil lunatics sent to Jail for observation or detention under the Lunacy Act should be met from the budget of the Judicial Department and included in the items of Contingent Expenditure of the various Magistrates concerned.

Note.-- If the lunatic is sent for observation or detention under the Lunacy Act on the prayer of the private parties, the costs of maintaining him, shall be borne by the concerned parties and not by the Government.

Rule -62.

The payment of expenses to witnesses shall be made according to the classification of witnesses and sanctioned scale.

Rule -63.

The travelling allowance of a Government servant called away from his duty to give evidence in any Court in his official capacity, is during the period of his absence, charged to the department which would bear the charge, if the Government servant was on duty. The Court will give him a certificate setting forth that he appeared to give evidence of what had come to his knowledge or of matters with which he had to deal with in his official capacity, the dates on which he appeared and the period for which he was detained to enable him to draw the travelling allowance and batta under the provisions contained in Rule 556 of the Mysore Civil Services Rules, (Article 84, M.F.C.).

Explanation.-- This Rule does not apply to a suit or other proceeding to which Government is not a party. The party at whose instance the Government servants are summoned should bear their travelling and other expenses in accordance with Rule 557 of the Mysore Civil Services Rules.

Rule -64.

Rule 55(4) of the Manual of Contingent Expenditure, 1958, should also be followed in regard to the payment of witness batta.

Rule -65.

For the non-official witnesses, the payment should be made immediately by the Magistrate out of the Permanent Advance and recouped on Contingent Bills as against the allotments placed at the disposal of each Court.

Note.-- The provisions contained in Rule 37 of the Manual of Contingent Expenditure, 1958, may be followed in regard to the accounting of Government Witness Batta when the payments are not made from the Permanent Advance.

Rule -66.A Register in Form 'O' should be maintained.

Note.-- (1) Payments to Jurors in Sessions Courts which should be in accordance with the sanctioned scale, may also be accounted for in Register in Form 'O'.

(2) Payments of witnesses' expenses should be made (through Register 'O' in which the acknowledgment of the witness is taken) in the presence of the Magistrate or the Judge over his dated attestation for each payment.

(3) In cases in which a public servant has to give evidence at a Court situated at not more than five miles from his Headquarters, the Court is authorised, where it considers necessary, to pay him the actual travelling expenses incurred.

(4) The Government of Mysore have entered into reciprocal arrangements with the Central Government, Governments of Punjab, Rajasthan, Andhra Pradesh, Maharashtra, Madras and West Bengal in regard to the payment of expenses to the Government servants summoned by Criminal Courts to give evidence in their official capacity. The effect of the arrangements will be as follows.--

(a)      In Criminal Cases to which the State is a party, a Government servant giving evidence regarding facts of which he has official knowledge will, on production of certificate of attendance issued by the summoning Court, be paid travelling allowance by the Government under whom he is serving;

(b)      In Criminal Cases to which the State is not a party, a Government servant giving evidence regarding facts of which he has official knowledge will be paid travelling allowance by the summoning Court according to the rules under which the Government servant draws his travelling allowance for a journey on tour, and the charges will be borne by the Central Government or any of the six reciprocating Governments mentioned above, according as the Court is situated in the Union Territory or in any of the State territory;

(c)      When a Government servant serving in a commercial department, or when any other officer is summoned to give evidence as a technical expert witness the pay of the Government servant concerned for the period of his absence from his headquarters and travelling allowance and other expenses due to him will first be borne by the Government under whom he is serving and subsequently be recovered from the Central Government or any of the six reciprocating State Governments, according as the Court in which the Officer is summoned to give evidence is situated in the Union territory on in the territory of any of the aforesaid State Governments respectively.

(Govt. O.M. No. HD 3 CAC 59, dated 9th November, 1959).

CHAPTER X

CLASSIFIED CASH BOOK--REGISTER "G"

Rule -67.

This is a Register in which all receipts and payments in cash are noted. The monetary transactions recorded in this Register pertain to the following items.--

(i) ????Duty and Penalty received and credited (Register F--Form Q);

(ii) ???Cash expenses (transactions of Registers D and E);

(iii) ??Decree amounts received in cash or by Money Order and credited to deposits (Register B);

(iv) ??Establishment Pay drawn from the treasury and disbursed (Articles 52 and 53, M.F.C.);

(v) ???Establishment Travelling Allowance drawn from the treasury and disbursed (Articles 52 and 53, M.F.C.);

(vi) ??Permanent Advance Expenditure and recoupments;

(vii) ?Amount drawn on Contingent Bills inclusive of Government Witness Batta Bills and expenditure incurred thereof;

(viii) Sale proceeds of unserviceable articles of furniture, etc., realised and credited to treasury;

(ix) ?Recoveries in cash from salary on account of co-operative society's dues or under warrants of attachment and their remittance to the concerned societies;

(x) ??Private witness Batta transactions--Criminal Courts;

(xi) ?Permanent Advance relating to Batta to witnesses and Jurors and payments and recoupments;

(xii) ??Fine amounts in Criminal Cases (Receipt 'Q');

(xiii) Cheques, Cash Orders, Bank Drafts, R.T.Rs., received and banked (Register B).

The cash book indicates the date of the transactions, daily opening balance, receipts, total receipts including opening balance, payments and closing balances under each category of transactions. After the closing of the transactions in the several subsidiary books, this Register should be written up by the Nazir, checked by the Chief Ministerial Officer and attested by the Judge or the Magistrate on the same day or when that is not practicable on the next working day. The Judge or the Magistrate should verify and certify the cash balance every day in the Cash Book as follows.--

(1)      Cash Rs. .............(in words)...........was checked and found correct.

(2)      Closing balances under each item agreed with the balances shown in the respective subsidiary registers.

(3)      Challans and vouchers were examined and they tallied with the credits and debits charged off in the account.

Rule -68.

Cash Chests.--

Money paid into the Courts as per rules, should be received in Court in accordance with Rule 6 and when the Court closes, all moneys not then remitted to the treasury should be put into the cash chest which should be locked and sealed and if the treasury room or chamber is then closed, the box should, under arrangements to be made with the Treasury Officer, be left in the custody of the Officer-in-charge of the Treasury Guard, (vide Articles 336 to 340, M.F.C.).

Rule -69.

All Courts that use a cash box should also keep a Register in the Form given below, in which the contents of the Cash Chest or box mentioned in Rule 70, should be exactly entered and kept posted up to date. This book should be kept outside the box and in the custody of the Officer charged with the duty of keeping the cash and property.

CASH CHEST OR SAFE BOX KEPT IN THE COURT OF...........

A.        Cash and Currency Notes

B.        Articles of Value

N.B.-- In writing the Register, only net results should be entered under either of the columns "Taken out" and "Put in" every day for cash. On days on which there is no change, no entry need be made.

Rule -70.

The Presiding Officers of all the Civil and Criminal Courts are authorised to place their cash box or cash chests or boxes of valuables or strong boxes (locked and sealed) for safe custody in the Treasury nearest to them in accordance with Article 7 and Appendix II of the Mysore Financial Code.

[3] [Note: However in the case of Courts where strong rooms are provided and sufficient watch and ward arrangements exist and treasuries are not located in such places, the valuable property may be kept in the strong room.]

Rule -71. Register of Valuable Documents.--

A Register of valuable documents in the form given below should be maintained and the receipts and disposals noted therein under the initials of the Judges. The documents should be preserved in a safe or other receptacle intended to keep valuables coming into the possession of the Court and where no such facilities exist, the procedure laid down in Article 7 and Appendix II of the Mysore Financial Code should be followed.

REGISTER OF VALUABLE DOCUMENTS RECEIVED IN THE OFFICE OF.........

Rule -72. Custody of Valuable Documents.--

(a)      In respect of documents classified under Article 360(a)(b) and (c) of M.F.C., the procedure laid down in Articles 361 to 364 of the Mysore Financial Code may be followed.

(b)      In respect of documents classified under Article 360(d) i.e., documents presented by parties for particular purposes, viz., registration or in the course of judicial or other proceedings, before Government servants and all other classes of valuable documents not specifically referred to under Article 360(a)(b) and (c) of the Mysore Financial Code, the procedure laid down in Rules 156 to 196 of the Civil Rules of Practice and Circular Orders--Volume I, 1936 Edition issued by the former High Court of Mysore may be followed.

Rule -73.

There should be half-yearly inspection of these valuables. The Judge should scrutinise the Register of Valuable Documents and satisfy himself that the entries are correct and up-to-date and the rules regarding the safe custody of such documents are observed.

 

CHAPTER XI

SECURITIES

Rule -74. Securities.--

The Nazir and the Chief Ministerial Officer shall be responsible, under the Judge or Magistrate of the Court for correct keeping up of the Registers connected with the receipt and payment of money and shall also be strictly responsible for the money shown in Register G and other registers and the properties of the Court.

Rule -75.

(1)      The officials referred to in sub-rule (2) should give security either by Bond with deposit of title deeds of immovable property or by deposit of cash or Government securities, Promissory Notes, etc., (Articles 349 to 359, M.F.C.).

[4] [(2)

I.         District Court:

II.       Civil Judge's Court and the Court of Small Causes:

III.     Munsiff's Courts and Courts of Munsiff and J.M.F.C.

IV.      Courts of Chief Judicial Magistrates in Districts, Courts of Chief Metropolitan Magistrates and Metropolitan Magistrates in Bangalore City and Courts of Judicial Magistrates I Class:

Note: (1) The cost of registration of Security bonds in respect of immovable properties shall be borne by the Officials concerned.]

Rule -76.

It should be understood that where there is a long delay in obtaining securities, the only course open will be to hold the Head of the Office personally responsible in the event of losses not covered by any security.

Rule -77.

 A Register of Security Deposits shall be maintained in Form 64, M.F.C.

Rule -78.

The Presiding Judge or Magistrate should see that any amount in excess of the amount of security of the Nazir or Clerk dealing with cash or Head Clerk of the Magistrate's Court, etc., shall be credited to the Treasury in accordance with rules under deposits or final head of credit as the case may be. Daily remittances of the deposit amounts and the amounts intended for final credits should be rigidly enforced. It is the duty of the Presiding Officer to see that the securities are always sufficient.

Note: (1) This is a uniform scale of securities to be obtained from the staff of the Court. If any office needs more amount of security than provided in this Rule, the Presiding Officer shall forthwith move the High Court for fixing the amount of security in such cases.

(2) The existing monetary limits of securities shall continue, for the present, if they are more than the limits of securities prescribed in this rule.

(3) The security amounts have to be fixed with reference to the volume of transactions (cash and property) and the Presiding Officer should therefore see that sufficient security is taken in each case.

CHAPTER XII

OTHER REGISTERS AND BOOKS

Rule -79.

(1)      Stock Book.--

'This Book shall be maintained for noting the receipt and issue of the following.--

(i)       Challan Books.

(ii)      Cheque Books.

(iii)     Receipt Books.

(iv)    Refund Order Books.

Separate page or sets of pages shall be allotted for recording receipts, issues and balances of each of the above books. The book shall be in the following form.--

(1)     Serial Number.

(2)     Date of receipt.

(3)     Invoice No. or Letter No. with which the books were received and from whom received.

(4)     Number received.

(5)     Initials of the Judge or Magistrate.

(6)     Date on which the books were brought into use.

(7)     Number of books brought into use.

(8)     Initials.

(9)     Balance.

Note.-- (1) Custody of Books.--

These Books i.e., Challans Books, Receipts, Cheque Books and Refund Order Books, should be kept under proper custody and in strict supervision of the Judge or Magistrate. Regarding the cheque books the provisions contained in Article 67, M.F.C., may be followed.

Note.-- (2) Receipt Books in Form 'Q'--Failure to issue receipts in Form Q in cases in which they are authorised to be issued in these rules, shall be treated as gross neglect of duty and the officials responsible for such omissions, shall be liable to severe disciplinary action.

Note.-- (3) The provisions contained in Article 6, M.F.C. i.e., issue of a receipt to the payee, does not apply in the case of cash transactions pertaining to Register D (Case Expenses), and Register P pertaining to the deposit of witness expenses in private cases.

(2)      Stock Book of Furniture or Dead Stock.--

This account should be maintained in Form 34-A and 34 M.F.C. in accordance with the provisions contained in Articles 166, 167, 169 and 171 of the Mysore Financial Code.

(3)      Catalogue of Books and Periodicals.--

This book should be maintained in Form 36, M.F.C. in accordance with the provisions contained in Articles 166 and 173 of the Mysore Financial Code.

(4)      Stock Book of Form and Stationery.--

This should be maintained in accordance with the Stationery Rules (Article 166, M.F.C.).

(5)      Stock Book of Consumable Articles.--

A Day Book of Receipts and Issues recording the transactions as they take place and of a Ledger for each kind of article showing the receipts, issues and balances, shall be maintained in accordance with Article 165, M.F.C. This may be maintained in Forms 33 and 34, M.F.C. (For articles like kerosene oil, gum, pins, etc.).

Rule -80. Income and Expenditure of attached properties in which Receivers have been appointed under Section 145, Cr. P.C.--

The Courts appoint Tahsildars or others as Receivers to manage properties under Section 145 of the Code of Criminal Procedure. Since these properties are under attachment in accordance with the orders of the Court, the Receivers being Officers of the Court, are in duty bound to remit all the collections in respect of the properties to the Courts concerned and obtain money for expenditure through cheques from the Courts. For the effective control over the financial transactions connected with the attachment of properties, it is imperative that in respect of each property attached, a Demand, Collection and Balance Statement should be obtained from each Receiver and made available for audit along with vouchers for every payment made. The transactions pertaining to the attachment of properties shall be in accordance with the rules of Criminal Courts Deposits of the Court concerned.

Rule -81. Postal Stamps.--

The practice of obtaining postal stamps from parties for sending the notices, etc., under registered posts should be discontinued. In all such cases, cash shall be obtained and accounted for in Registers D and E.

Rule -82.

Postage stamps received with copy applications should, however, be accounted for in Register J. This register should be maintained in the Copying Department. The receipts and issues of the postage stamps every day need special scrutiny by the Chief Ministerial Officer and the balances remaining at the end of the month should be checked by the Judge or the Magistrate and the result of his examination should be indicated in this Register by him.

Rule -83.

Care should be taken to see that the balances of stamps are kept always correctly and in tact. Under no circumstances, the stamps should be used for the purpose other than intended..

Rule -84.

The unspent stamps should be returned to the depositor within fifteen days from the date of disposal of the application for copy either by post at his cost handed over to him if he appears in person.

Rule -85.

Case of misuse of stamps or stamps not accounted for by the staff should be dealt with as a case of loss of Government money.

Rule -86.

A monthly abstract should be noted in the Register showing case-wise balance of stamps. On or before the 5th of every month a list of stamps unspent should be posted on die Notice Board of the Court so that the claimants may apply for refund within the prescribed time in accordance with Rule 47.

Note.-- Postage stamps, if any, received in other cases should also be accounted for in this Register.

Rule -87.

?Payment of witness batta in Private Criminal Cases.--

In respect of persons cited as witnesses by the parties in criminal cases, the payment of batta should be made in accordance with the classification of witness and at the rates fixed in the sanctioned scale of witness expenses.

Rule -88.

If the witnesses happen to be Government servants, the payment of travelling allowance and daily allowance should be in accordance with the provisions contained in the Mysore Civil Services Rules and on obtaining a certificate from the Head of the office showing the rate of travelling allowance and daily allowance admissible to them. Under Rule 557 of the Mysore Civil Services Rules any subsistence allowance or compensation paid to Government servants or Municipal servants, appearing before a Criminal Court, in their private capacity should be intimated to the Heads of Offices to which the Government or employees of Local Bodies belong.

Rule -89.

Retired Government Officers attending Courts to give evidence of facts which came to their knowledge while in Government service will be paid batta at the rates prescribed for non-official witnesses.

Rule -90.

A register showing payment of batta to witnesses cited by the parties should be maintained in Form P. If any amount is left unspent out of the amount deposited by the parties, refund of the same may be made to the party concerned or his lawyer if there is vakalath, after obtaining acknowledgments (stamped acknowledgments wherever necessary) in this Register. 

CHAPTER XIII

TRANSACTION DURING RECESS

Rule -91. Transactions during Recess.--

Amounts intended for filial credit shall not be retained in the hands of the Nazir on account of the intervention of the Annual Recess. "Annual Recess" means the summer vacation.

Rule -92.

The amount in Register 'D', except the portion of it reserved for the transactions of the processes (Rule 31), shall be credited to the General Deposits at the Treasury before the annual recess begins.

Rule -93.

No amount shall be received in Court during the vacation. The Judge of each Civil Court, before the commencement of each vacation, shall request the post office from which the money orders are paid to the Court to keep any such money orders received during the vacation in deposit and to deliver the amounts thereof after the reopening of Court. In the case of cash brought by messenger during vacation, the amount will be returned with the endorsement, that it may be sent again after the reopening of the Court.

Rule -94.

Moneys received in Courts during the absence of the Presiding Officer on leave, when there is no acting Officer or such Officer has not joined duty, shall be dealt with in the manner provided in Rule 93.

CHAPTER XIV

INSPECTION OF DISPUTED LOCALITIES BY JUDGES AND MAGISTRATES

Rule -95. Inspection of Disputed Localities.--

Whenever a Judge or Magistrate performs a journey for the purpose of inspecting any locality in dispute in connection with any case pending before him, he may require any of the parties to deposit in Court a reasonable sum for the expenses; provided that no sum shall be recovered for travelling expense of himself or his clerk or servant when the parties have themselves arranged for the conveyance, provided also that in a criminal case or when the State is a party to the case, and the journey is performed at the instance of the State, he may draw the travelling allowance to which he or his servant would be entitled.

Note.-- Reasonable sum means the travelling allowance payable to the Judge and his Clerk or servant, accompanying him according to the Mysore Civil Services Rules.

Rule -96.

The amount so deposited or paid shall be taken into account in Registers D and E in Civil Courts and in Register K in Criminal Courts.

Rule -97.

The Judge or Magistrate shall obtain the permission of his official superior to draw such amount or claim such travelling allowance before the journey is undertaken as far as it is practicable, at any rate before he draws the amount or claims the Travelling Allowance.

CHAPTER XV

EMBEZZLEMENT OR LOSS OF PUBLIC MONEY OR STORES

Rule -98.

When any fact indicating that a defalcation or an embezzlement or loss of public money, stamps (Court-fees, service stamps and private postal stamps), stores or other property has occurred or that a serious account irregularity has been committed, comes to the notice of any public servant, he should inform the Head of the Office, viz., Judges or Magistrates immediately. If it appears to the Head of the Office prima facie that there has been any such occurrence which concerns his Office or in which a Government servant subordinate to him is involved, he should send a preliminary report immediately to the Accountant General and through the proper channel to the High Court. On receipt of the information, the High Court should report the matter to Government without delay. These reports should be sent even when the person responsible for loss has made it good. Reports regarding loss by way of damage to immovable property belonging to Courts should be sent in accordance with the provisions contained in Article 381 of the Mysore Financial Code.

Rule -99.

The preliminary report to the Accountant General may be either a copy of the report sent to the High Court or relevant extract from it showing the exact nature of the defalcation or embezzlement or loss and the circumstances which made it possible (Articles 369 and 370, M.F.C.).

Rule -100.

After sending the preliminary report, the Head of the Office should investigate the matter fully without delay and take all necessary further action. As soon as investigation is completed, he should send a complete and detailed final report to the Accountant General and through the proper channel to the High Court describing the nature and extent of loss or account irregularity and the circumstances (including any breach or neglect of any existing rules) which made it possible and stating whether any amount lost has been recovered and if not whether it is possible to recover it in any way. The report shall also state whether disciplinary action has been taken or is recommended against the Government servant responsible and what steps have been taken or recommended to be taken with a view to prevent the recurrence of such loss or account irregularity. The High Court shall then forward a final report to Government giving full information on all the points as and when necessary, making its recommendations (Articles 369 to 371 and 381, M.F.C.).

CHAPTER XVI

MONTHLY AND YEARLY EXAMINATION OF THE ACCOUNTS BY THE JUDGES

A--Civil Courts

Rule -101. Civil Court.--

The Judge of every Civil Court shall, on the close of every month, make a special examination of the following books, checking the entries of receipts and payments and by occasional reference to the records of the cases themselves.--

(1)     Registers D and E.

(2)     Deposit Register and Register of Repayments.

(3)     Challans and Cheque Books and Remittances Register.

(4)     Register of Stamp Duties and Penalties.

(5)     Register G.

(6)     Acquittance Rolls.

The result of the inspection should be recorded by him in the above Registers. The Judge shall also call upon the Nazir at the same time to produce the sums shown by the Registers and Cash Book G to be in his hand and shall make a note in Register G indicating whether they have been found to be correct.

Rule -102.

The Judge should personally compare and ascertain at the end of every month that all the articles shown to be in the custody of the Nazir are produced before him.

Note.-- The cash, valuables and the properties of the Court should be properly watched against theft, misuse, etc.

Rule -103.

 In some Courts attached properties or properties brought by Amins or Bailiffs or Process Establishment or produced by the parties remain unclaimed for a long time. In some cases the parries or their heirs are not known and in some cases parties do not take steps to claim their properties even though they are ordered by the Court and served with notice to do so. In all such cases, a notice should be issued to the person entitled to the property, if he can be traced, to take back the same within three months from the date of receipt of the notice. If the property is not taken back by him within the prescribed three months or if such person is untraceable, the sanction of the District Judge should be obtained for its sale and the property should be sold in public auction. The sale of such property should be held by issuing a proclamation which should be affixed to some conspicuous part of the place where the property is situated or in the chavadi of the village or on the Notice Board of the Court. Where the value of the property is large, a proclamation, may at the discretion of the Court also be published in newspapers. The sale proceeds thus realised, after deduction of expenses incurred, should be deposited in the Personal Ledger of General Deposits in the Civil Court Deposits in the name of the person entitled to the property for the eventual benefit of the person who may duly establish his claim to the property to the satisfaction of the Court and if the amount remains unclaimed for three whole account years, it should be forfeited to Government as lapsed amount. The provisions regarding receipt, payment and refund of lapsed deposits of Personal Ledger of General Deposits shall apply in respect of this transaction.

Rule -104.

Lists of properties kept in each safe or box should be correctly maintained and contents should be verified with the list at the beginning of each month.

Rule -105.

When there is any change of subordinate Officers in immediate charge of any property, the Judge should personally satisfy himself that all the money and property due have been handed over and countersign a record of handing over and receiving charge of the property made out.

Rule -106.

At the close of every official year, the Judge of every Civil Court shall report to the High Court whether the results in Register G (Cash Book) and Subsidiary Register, Deposit Register and Register of Duties and Penalties correspond with the treasury receipts and remittances and drawing from the treasury as the case may be and whether the amounts in the hands of the Nazir correspond with the amounts shown in Register G to be in his hand and have been produced by the Nazir. The report shall be forwarded on or before the 10th April of every year and it should be accompanied by a statement in the following form:

CASH BALANCE STATEMENT FOR THE YEAR.......OF THE COURT OF....

The column of "Remarks" will show whether the amount shown as remaining in the hands of the Nazir in Register G has been produced by the Nazir and whether the sums shown under heads 2 and 3 have been verified by the treasury and the signature of the said Officer shall be obtained to show the correctness of these sums.

Rule -107.

A report should also be made to the High Court on the close of every official year that the money and the property in charge of the subordinate officials of each Court have been duly accounted for.

B.-- Criminal Courts

Rule -108. Criminal Courts.--

The Sessions Judge or the Magistrate should personally examine the register of unclaimed or other property produced and sold in the Court at the end of every month and see that all the articles shown as being in the custody of the Court are produced before him by the Official of the Court who is responsible for their safe custody. He should also examine the Deposit Register, Repayments of Deposits Register, Challans and Cheque Books, Remittance Register, Register of Duty and Penalty, Cash Book G and Acquittance Rolls in accordance with Rule 105 applicable to Civil Courts and furnish certificates about the results of examination in the respective registers and books.

Rule -109.

A report should be made to the High Court at the close of the official year by the Sessions Judge as to whether the money and the property in the charge of subordinate officials of his Court have been duly accounted for. All Magistrates should send similar reports to the District and Sessions Judges.

Rule -110.

The Courts and the Inspection Judges should see that the sale proceeds of properties sold and confiscated cash are credited to the treasury without any delay.

Rule -111.

Presiding Officers as well as the Chief Ministerial Officer will be held personally liable for any loss that may occur in regard to the property in the custody of the Court if such loss is occasioned by neglect or breach of observance of the rules.

Rule -112.

During the inspections of the subordinate Magistrates' Courts by the District and Sessions Judge, the properties should be checked with reference to the Property Register, property form, case records, etc., and the Officers are required to note the results of their inspections in the Property Register and in their inspection report.

Rule -113.

All Sessions Judges, and all Magistrates shall on the close of every month make a special examination of the receipts (Form Q) with the entries made in the Fine Register and by an occasional reference to the records themselves, in addition to the other registers referred to in Rule 108.

Rule -114.

Once in every six months, the Sessions Judges shall compare the receipt in Form Q and the Fine Register with the treasury monthly receipts and shall report to the High Court whether the entries in the Case Register, Fine Register and in Receipt in Form Q agree. The report shall be forwarded on the 15th October and 15th April of every year and shall be accompanied by a statement in the form noted at the end of this chapter. The Magistrates should submit their statements to the District and Sessions Judges. The said statements should after being correctly scrutinised, be embodied in a tabular statement in which the results of the District Courts should also be incorporated and forwarded to the High Court within the prescribed time.

Rule -115.

The District and Sessions Judges, when examining fine registers of their subordinate Courts with reference to receipts and remittances into the treasury should carefully note whether the demand of fine amounts booked in the Fine Register agrees with the levy of the fine amount in the case record and in the Case Register and that the collections and remittances of fine amounts represent the collections made through the Receipt in Form Q.

FORM

[Rule 114]

 

CHAPTER XVII

AUDIT OF COURT ACCOUNTS

Rule -116.

Auditors, Assistant Audit Superintendents and Audit Superintendents are attached to the establishment of the High Court. Their principal duty is to audit the Court accounts in accordance with the programme fixed and issued by the High Court.

Rule -117.

When a Judge or Magistrate considers that a special audit is necessary, in cases of defalcation or serious account irregularities, etc., a requisition should be made to the High Court with full reasons therefor. Such requisitions, when made by Officers other than the District Judge shall be forwarded to the District Judge, who should submit them to the High Court with his opinion.

Rule -118.

The Auditor is responsible for the thorough and careful examination of the accounts audited by him.

Rule -119.

The Auditor should carefully study the Acts and Rules governing the Courts and strictly follow the audit procedure herein laid down.

Rule -120.

He should go through the previous audit notes and reports carefully in order to know what errors and omissions are likely to occur and how they have been rectified.

Rule -121.

If the auditor finds that the system of accounting differs in any way from what is prescribed by the rules, he should bring it to the notice of the High Court. He is not prevented from suggesting measures calculated to improve the system of accounting in Courts.

 

Rule -122.

He should behave courteously towards the members of the office, the accounts of which he is auditing and can ask them to produce any document or registers that may be required for audit purposes or explain any items requiring explanation. The auditor or auditors or Assistant Audit Superintendents or Audit Superintendents should be provided office accommodation and such other facilities as are required by them for purposes of audit of the accounts of the Courts.

Rule -123.

The Audit Superintendent leading the party should submit the Audit Report to the High Court after review of the work of the auditors. The auditors shall work under the direct control and supervision of the Audit Superintendent.

Rule -124.

The Auditors or Assistant Audit Superintendents or the Audit Superintendents shall maintain day-to-day diaries of the work done and at the close of every month, the Audit Superintendent shall submit to the High Court his diary along with the diaries of the Auditors with his remarks.

Rule -125.

The Auditors shall examine the registers shown in Appendix II maintained in the Courts. They should see that every item of remittance to the treasury as recorded in the Court's accounts is supported by the receipt from the treasury and that all sums drawn under cheques are supported by credits.

Rule -126.

The Auditors should see that the amount of the Permanent Advance has been duly accounted for.

Rule -127.

Wherever the auditor does not find instructions to guide him on a particular point or finds any difficulty in proceeding with the audit, he should obtain the instructions of the High Court

Rule -128.

The Judges or the Magistrates should take the opportunity of the presence of the Auditor or Auditors or Audit Superintendents while auditing the accounts of the Court and get the officials of his Court instructed as to how Pay Bills, Contingent Bills, Travelling Allowance Bills, Budget Estimates of Receipt and Expenditure, etc., should be correctly prepared.

 

CHAPTER XVIII

MISCELLANEOUS

Rule -129. Monthly verification of Departmental Figures.--

The High Court and the Subordinate Courts should attend to the monthly reconciliation of departmental figures of expenditure with those of the audit office in accordance with Article 346 of the Mysore Financial Code.

Rule -130.

Monthly statement of receipts and expenditure prepared and submitted to the High Court by the District Judges need careful scrutiny.

Rule -131.

The monthly statements of receipts should be sent in accordance with the Budget Heads and in accordance with the Form already prescribed by the High Court (Form R). The form and procedure for expenditure statements shall be that prescribed in Article 34 of the Mysore Financial Code.

Rule -132.

In the statement of expenditure only voucher number of each bill, i.e., the number recorded on each bill by the treasury should be shown in the statement of expenditure. Particulars of the bill with date, viz., salary, travelling allowance, contingency, should be noted against each item of payments in the statement for easy verification. Appropriate budget heads and allotments may be noted on each bill presented to the treasury. Two separate consolidated monthly statements, one for civil side and one for criminal side, should be sent to the High Court.

Rule -133.

The District and Sessions Judge of each District shall be the Controlling Officer for the purposes of verification of the figures of the Courts in his District (vide Article 34, M.F.C.).

Rule -134. Library Fund.--

The Library Fund, i.e., the subscriptions collected and utilised by the members of the Bar, is also accounted for in the General Cash Book at present in the Courts in the Districts of Gulbarga, Bidar and Raichur. This is money received by a Government servant in a quasi-official capacity from non-Government source which is not creditable to Government. The Heads of Offices are personally responsible for its custody and disbursement in the same manner as in the cases of departmental receipts payable to the treasury. But accounts of such transactions should be kept distinct from those pertaining to the Courts and State Funds. In future, separate accounts should be maintained for the Library Fund (Article 328, M.F.C.).

Rule -135.

?(i) ??Save as otherwise expressly provided by these rules or the Civil Rules of Practice and the Criminal Rules of Practice, the provisions of the Mysore Financial Code and Manual of Contingent Expenditure, 1958, shall apply to all financial transactions of the Courts.

(ii) ??In preparing the annual budget or transacting the financial business of the Courts, the Budget heads prescribed in the Budget Manual shall be adhered to.

APPENDIX I

Registers and Forms under M.F.C. and M.T.C.

FINANCIAL FORMS

APPENDIX II

Registers and Forms under the Manual of Contingency Expenditure, 1958

Note.-- No Book or Register shall be removed from inside the Court-house without the orders of the Judge or the Magistrate.

 

APPENDIX III

FORMS AND REGISTERS