this accounts of the Councils with a bank shall be operated upon by the Registrar.
16. Permanent advance- the Registrar shall have a permanent advance of five hundred rupees for meeting emergent officials expenses.
17. Maintenance of accounts- All money received or spent on behalf of the council shall be brought to the accounts of the council in the general cash book to be maintained in the Form ’F’ under the direct supervision of the Registrar and all the entries made therein shall be signed by him.
18. Audit of accounts- The accounts of the council shall be audit annually by the Accountant General, Himachal Pradesh, Shimla.
19. Preparation of annual statement of accunts- The registrar shall in the month of Huly each year get prepared a statement of income and expenditure of the preceding financial year ending 31st March, and place the same before the Council.
20. Preparation of estimates-(1) The Registrar shall in the month October each year get prepared an estimate of income and expenditure of the council for each year commencing on the 1st of April of the ensuing year and shall submit the same to the Council.
(2) The estimate shall make provision for the fulfillment of liabilities of the Council and for effectively carrying out the provision of the Act.
(3) The council shall consider the estimate submitted to it under sub rule (1) and may sanction the same with or without any alternations as it may deem fit.
21. preparation of supplementary estimates-(1) the council may, require the Registrar at any time, during the year for which any estimates have been sanctioned cause a supplementary estimate shall considered by the Council in the same manner as if it were an original estimate. No expenditure shall be incurred which is not duly provided in the estimates sanctioned under sub-rule(3) of rule 20 or in a supplementary estimate.
22. payment of bills- all the salary bills of the staff and other vouchers presented as a claim for money shall be prepared and examined by the accountant of the Council. On being satisfied that the claim is in order, the bill shall be passed.
(a) By the Registrar, if the claim relates to a salary bill of the staff or is for an amount not exceeding ten thousand rupees; and .
(b) By the President, in other cases.
23. Refund- amounts received by the council towards fees shall not be refunded under any circumstances. The amount received as fees or otherwise shall remain credited to the account of the council;
Provision that any amount paid by registered practitioner in excess of prescribed fees shall be credited to the suspense account of the council and may be refunded , if claiming within a period of then three years and of no claiming for refunded is made within credited to the account of the council.