(1) In the case of government cash that has come under his charge, the responsible person shall register it on the same day or the next day and within seven days in the case of physical goods.
(2) If the responsible person fails to produce the cash and in-kind documents within the time limit specified in sub-section (1), he may request an extension of the time limit to the officer one level above, showing reasonable cause. If a request is made in this way, an officer above one level can extend the deadline up to a maximum of forty-five days once or twice if he sees reasonable grounds.
(3) The responsible person who does not raise the Shresta even within the time limit added under sub-section (2) may be fined up to fifty rupees or ten percent of the amount, whichever is greater, by an officer one level above.
(4) If it is found that the government cash that has come under his charge is not deposited in the same place on the same day or the next day, the concerned taluk office or head of the department shall impose a fine of ten percent if it is delayed for ten days, and if it is delayed for fifteen days, it shall also be filed with a fine of fifteen percent. If it is delayed for more than fifteen days, a fine of twenty-five percent will be imposed and the departmental action may be taken according to the prevailing law according to the amount of the offense.
(5) Notwithstanding anything written in sub-section (4), the Office of the Comptroller General of Accounts may set an additional deadline for depositing cash, taking into account the distance between the bank and the office where such cash is to be deposited.