39. Maintenance of records and registers.
The following account records and registers shall be maintained by Custodian of Evacuee Property or by officers authorized to act on their behalf:
(i) An Index Register shall be maintained in Form No. 14 in which the names of evacuee shall be entered in alphabetical order. Reference to the pages of other registers in which the transactions of the evacuee are recorded shall be given on the relevant page of this register.
(ii) A personal account shall be maintained in Form No. 15 for each evacuee in a bound register, with an index in an alphabetical order. Sufficient number, of pages shall be set apart for each evacuee. The monthly total of receipts and payments as recorded in the several individual registers shall be posted into the personal account of each evacuee at the end of each month, figures of administration charge and Custodians fee being posted separately as distinct from totals of other expenditure.
(iii) A receipt and expenditure account of immoveable property shall be maintained in Form No. 16 for recording complete details of receipts and payments of all evacuee immoveable property other than agricultural land, and it shall also show the name of owner, full specifications of property and assessed rent recoverable in respect of each item. Particulars of factories and workshops shall be recorded in a separate register in the same form. A separate account of receipt and expenditure shall be maintained in Form No. 17 in respect of agricultural property. The entries in the registers shall be attested by the officer checking them.
(iv) Account of receipt and expenditure on account of moveable property belonging to each evacuee shall be maintained in Form No. 18. Separate registers shall be maintained in respect of identifiable and unidentifiable property. Disposal of this property by auction, sale or otherwise when made shall be indicated in this register. The results of the verification of ground balance of the articles with the book balances shall be recorded in this register. When the property is sold or leased by public auction the bids shall be recor6ed in the Sales Register (Form No. 19), the signature or thumb impression of the last bidder being obtained in column 11 of the form.