The Administrator- General shall keep the following files, accounts, statements and records, namely :—
(1) Separate Correspondence File, relating to each estate.
(2) Certificate File, containing office copies of certificates issued by the Administrator-General.
(3) Audit File, containing office copies of Schedules, Statements and Certificates prepared for audit purposes.
(4) Estate Register, which shall be kept in Form No. 1 in Appendix III to these rules, and shall serve as an index to all other Registers incorporating dealings relating to the estate ; in the hands of the Administrator-General.
The Register shall also show in brief particulars, assets belonging to each estate, claims filed against the estate and payments made in respect thereof, and the distribution of the balance among the parties entitled thereto.
(5) Assets Register, in which shall be compiled Inventory Sheets prepared in Form No. 2 in the said Appendix. The Register shall contain a list of moveable assets which come into the hand of the Administrator- General and particulars as to their disposal.
(6) Register of Valuables, in which shall be entered in Form No. 3 in the said, Appendix, a list of valuable articles such as ornaments, jewellery etc., which come into the hands of the Administrator-General. Particulars as to disposal of such assets shall be entered in this register in appropriate columns.
(7) Register of Title Deeds and Wills, in which shall be entered in Form No. 4 in the said Appendix, a list of documents of title and wills received by the Administrator-General in the course of administration of the estate.
(8) Claims Register, in which shall be entered in Form No. 5 in the said.
Appendix, the names and addresses of claimants who have filed claims 8 against an estate together with the amounts of their claims. It shall also contain information as to what part of the claims are admitted under rule 32 and particulars of payments made in respect of such admitted claims.
(9) Certificates register (with index of Certificate Numbers), in which shall be entered in Form No.6 in the said Appendix, particulars of certificates issued by the Administrator General under the Act. It shall contain information as to name of the deceased for whose estate the certificate is granted, name of the person applying for the certificate, and short description of the assets for which the certificate is issued. Each entry in the register shall be initialled by the party receiving the certificate.
(10) Registration Book, in which shall he entered in Form No. 7 in the said Appendix, particulars of documents registered in the Administrator- General's Office and thereafter returned to parties.
(11) Rent Bill Books in Form No. 8 in the said Appendix. The rent receipt will show the particular of the Estates, the premises rented and the amounts received. The Bill Book should, provide for preparation of the rent receipts in duplicate by carbon process.
(12) Rent Register, in which shall be entered in Form No. 9 in the said Appendix, the names of the tenants, their monthly rent, and recoveries made and arrears outstanding from month to month.
(13) Rent Remittance Report (in duplicate), in which shall be entered in Form No. 10 in the said Appendix, the report of the Rent Clerk about rent collections made by a Rent Collector during a particular month.
(14) Rent Recovery Statement, in which shall be given in Form No. 11 in the said Appendix, information by the Rent Collector about real recovery position of a property for a particular month.
(15) Register of Property Taxes, in which shall be entered in Form No.
12 in the said Appendix, Particulars of payment of Property Taxes, Water Charges, Ground Rent, Land Revenue, etc. in respect of properties in charge of the Administrator-General.
(16) Recovery Statement for Water Charges, in which shall be entered in Form No. 13 in the said Appendix, particulars of allocations of water charges to different tenants and of recovery thereof from them by the Administrator-General.
(17) Estatewise Register of Securities, in which shall be entered in form No. 14 in the said Appendix, particulars of all securities of whatsoever nature received or purchased by the Administrator-General on account of each estate and his dealings therewith.
(18) Loanwise Register of Securities, in which shall be entered in Form No. 15 in the said Appendix, loanwise particulars of securities held by the Administrator-General on account of different estates in his charge and how and where they have been deposited.
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(19) Securities Deposit Register (in three parts and with Index) in which shall be kept in Form No. 16 in the said Appendix, an account of deposit of securities by the Administrator-General in the Subsidiary General Ledger Account or Safe .Custody Account of the Bank and of securities kept by him in hand.
(20) Interest Book, in which shall, be entered in Form No. 17 in the said Appendix a statement of gross interest, deduction therefrom of income-tax and Bank's commission and net interest received by the Administrator- General on securities held by him.
(21) Register of income-tax Exemption Certificates, in which shall be entered in Form No. 18 in the said Appendix, particulars of income-tax Exemption Certificates issued in the various estate in charge of the Administrator-General.
(22) Accountwise Register of Shares, in which shall be entered in Form No. 19 in the said Appendix, particulars of ordinary and preference shares held in each estate in the hands of the Administrator-General, and of his dealings therewith.
(23) Companywise Register of Shares, in which shall be entered in Form No. 20 in the said Appendix, companywise particulars of shares held by the Administrator-General in the various estates in his charge.
(24) Dividend Book, in which shall be entered in Form No. 21 in the said Appendix, a statement of gross dividends, income-tax deductions therefrom, and net dividends declared on shares, held by the Administrator-General.
(25) Safe Custody Register of Shares, in which shall be kept in Form No.
22 in the said Appendix, an account of share certificates deposited by the Administrator-General for safe custody with-the Reserve Bank and of those kept by him in hand.
(26) Register of fixed Deposits, in which shall be entered in Form No. 23 in the said Appendix, particulars of investments made by the Administrator-General in Fixed Deposit accounts with Scheduled Banks in various estates in his charge, showing the dates of maturity and the manner of their disposal after maturity.
(27) Summary of fixed Deposits, in which shall be kept in Form No. 24 in the said Appendix, a Bankwise account of the total investments made by the Administrator-General in Fixed Deposits.
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(28) Cash Book, in which shall be entered in Form, No. 25 in the said Appendix, particulars of daily, transactions in cash, shares, securities and fixed deposits on account of estates in the charge of the Administrator- General.
(29) Ledger Accounts, which shall be maintained in two sets viz., "A” and “B”in Form No. 26 in the said Appendix. “A” ledgers shall contain separate accounts of estates under administration, while “B” ledgers shall contain separate accounts of estates whose administration is closed, but where assets are retained in hand by the Administrator-General for transfer to the State Government under section 51.
(30) Miscellaneous Ledger, which shall contain in Form No. 27 in the said Appendix, miscellaneous accounts of the office, such as Security- Deposits Account, Suspense Accounts etc.
(31) Fees Book, in which shall be shown in Form No. 28 in the said Appendix, the total amount of fees and commission received by the Administrator-General, and the amount thereout paid to the credit of'the State Government or for any other purposes.
(32) Receipt Book (in duplicate), which shall be kept in Form No. 29 in the said Appendix. The receipts shall be prepared in duplicate by carbon process and shall, be passed in consecutive serial numbers, and signed by the Administrator-General.
(33) Voucher File, which shall contain a compilation of vouchers for a given period. The voucher which shall be in Form No. 30 in the said Appendix shall explain clearly the nature of the payment made and shall be signed by the Administrator General after satisfying himself that the Accounts Section of the office has passed it for payment.
(34) Stock Register of Cheque Books which shall show in Form No. 31 in the said Appendix, the number of the cheque books in stock, their date of issue and date of return of the counter foils. Each entry in the Register shall be initialled by the official in charge of the stock of cheque books.
(35) Stock Register of Receipt Books, which shall show in Form No. 32 in the said Appendix, the number of the receipt books in stock, their date of issue and date of return of the duplicates. Each entry in the Register shall be initialled by the official in charge of the stock of receipt books.
(36) Stock Register of Rent Bill Books which shall show in Form No. 33 in the said Appendix, the number of the rent bill books in stock, their date 11 of issue and date of return of the duplicates. Each entry in the Register shall be initialled by the official in charge of the book of rent bill books.
(37) Outward Register, which shall show in Form No. 34 in the said Appendix, the amount of postage, if any, paid on each letter sent out from the office, and if the postage is chargeable to any estate the name of the estate. Each entry in the Register shall be initialled by the Cashier.
(38) Inward Register, which shall show in Form No. 35 in the said Appendix, the date of receipt of every letter received in the office, sender's name, the estate to which it refers and how it is disposed of.
(39) Letter Delivery Book, in which shall be entered in F'orm No. 36 in the said Appendix, the names and addresses of persons to whom letters are sent from the office by messengers, with columns for office number of the letters and for the signatures of the addresses or their agents.