130. Moneys received by a government servant on behalf of the Government and not immediately remitted to a superior authority or a treasury [See Rule 92 (b) and (c) of Part III] shall, until they are so remitted or otherwise disposed of in accordance with the rules, be lodged in a cash chest, which shall be kept in the government servant’s office or in his personal custody, as may be convenient.

The government servant who is responsible for the moneys shall keep the key of the chest and the duplicate key shall be deposited in the treasury.

When a large amount of cash is frequently kept in the chest, it shall be fitted with double locks of different patterns and the keys of the two locks shall be kept in the custody of two different government servants, unless the Government have given special permission in any case to dispense with this procedure.

When an office is provided with an iron safe for the custody of cash or other valuables, the safe shall, if practicable, be embedded in masonry so as to prevent removal by thieves.