Unless the subject or context means otherwise, in these
Rules,-
(a) “Arrears” means all the accounts that are already submitted to the Kumari Chok Section prior to coming into force of these Rules but are remaining pending to examine, take action and make clearance and all the accounts that were supposed to be submitted to the respective section but not submitted.
(b) “Clearance certificate” means a certificate issued to a person who holds the charge of government affairs and amount, submits the account of his charge of affairs and amount and is found the same right and appropriate while examining, by mentioning the same content in the certificate.
(c) “Complete account” means the accounts in which the sum of income and expenditure is recognized as right while checking by the Kumari Chok and the procedure has been completed for issue of clearance certificate.
(d) “Account” means the ledger to be submitted to the Kumari Chok for audit or other type of book keeping in which ledger is not prepared and also their case file to be tallied.