Agreement with Treasury

359. When the different civil courts of a district bank with the civil Treasury, the Treasury Officer may, if it facilitates the comparison of the accounts, open a Personal Ledger account for each court, even though the Deposit transactions of the subordinate courts be brought by a superior court in detail on its own registers.

360. (a) To prevent disagreement between the Deposit figures reported to the Accountant General by civil courts and by Treasury Officers, it is necessary to arrange that the former shall report only completed transactions. A civil court does not usually receive money, but gives the intending depositor an order to the Treasury Officer to accept it ; and so, though recording the issue of this order in a court register with sufficient detail, it will not bring the item on the Deposit register till the Treasury Officer advises receipt. Similarly it will ascertain from the Treasury Officer at the close of the month which of its payment warrants have been cashed and detail at foot of its extract register of repayments the warrants which are unpaid, deducting their total from the total of the extract.

(b) The Treasury Officer will furnish the court with a daily advice list of the sums received and paid.

NOTES—(1) When it is inconvenient for a depositor to proceed to the Treasury with the court’s order to lodge his Deposit, it may be received by the court and by it afterwards forwarded to the Treasury. Courts in the same town with a Treasury or Sub-Treasury should make remittances daily; if at a greater distance, they should remit frequently at fixed intervals. Similarly when it is inconvenient for a claimant to proceed to the Treasury there to obtain repayment of a Deposit, the judge may pay him in cash, provided that there are in the court funds sufficient whether of current Deposit, receipts or of the office permanent advance.

(2) In these cases, however, the gross receipt and payments taking place at the court must be shown as remitted to and from the Treasury, and the payment be supported by the paid orders. If the receipts are in excess of the payment, the excess will be remitted in cash to the Treasury; and if the payments are in excess of the receipts the Treasury will pay the excess to the court, which will thus recoup the permanent advance account.

(3) No permanent advance should be given and held apart specially for the repayment of Deposits; the office permanent advance may be augmented sufficiently.

(c) When the list of lapses is made up by the Judge or Magistrate, notice of the amount must be sent to the Treasury Officer to enable him to deduct the amount in the personal ledger.

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