Further restrictions
(d) money which may by mistake or accident have been paid into
the account in contravention of rule 6:
Provided that in any case under paragraph (a) or paragraph (5) the money so drawn shall not exceed the total of the money held for the time being in such account on account of such client or trust.
8. (1) No money drawn from a client account under sub-para- on drawings graph (ii) or sub-paragraph (iv) of paragraph (a), or under paragraph
(c) or paragraph (d), of rule 7 shall be drawn except by-
from client account.
Exceptions.
(a) a cheque drawn in favour of the solicitor: or
(b) a transfer to a bank account in the name of the solicitor not
being a client account.
(2) No money other than money permitted by rule 7 to be drawn from a client account shall be so drawn unless the Committee, upon an application in writing made to it by the solicitor, specifically authorizes in writing its withdrawal.
9. (1) Notwithstanding the provisions of these rules, a solicitor shall not be under obligation to pay into a client account client's money held or received by him which-
(a) is received by him in the form of cash and is without delay paid in cash in the ordinary course of business to the client or to a third party; or
(b) is received by him in the form of a cheque or draft which is endorsed over in the ordinary course of business to the client or to a third party and is not passed by the solicitor through a bank account; or
(c) he pays into a separate bank account opened or to be opened in the name of the client or of some person named by the client.
(2) Notwithstanding the provisions of these rules, a solicitor shall not pay into a client account client's money held or received by him which-
(a) the client for his own convenience requests the solicitor to
withhold from such account: or
(b) is received by him for or towards payment of a debt due to the solicitor from the client or in reimbursement of money expended by the solicitor on behalf of the client; or
(e) is paid to him expressly on account of costs incurred, in respect of which a bill of costs or other written intimation of the amount of the costs has been delivered, or as an agreed fee, or on account of an agreed fee, for business undertaken of to be undertaken.
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(3) Where a cheque or draft includes other client's money as well as client's money of the nature described in paragraph (2), such cheque or draft shall be dealt with in accordance with rule 5.
(4) Notwithstanding the provisions of these rules, the Committee, uport an application in writing made to it by a solicitor, may specifically authorize the soliciter in writing to withhold any client's money from a client account.
10. (1) Every solicitor shall at all times keep properly written up Obligation such books and accounts as may be necessary—
(a) to show all his dealings with-
(i) clients' money held, received or paid by him; and (ii) any other money dealt with by him through a client account; and
(6) to distinguish such money held, received or paid by him on account of each separate client and to distinguish such money from other money held, received or paid by him on any other
account.
(2) All dealings referred to in sub-paragraph (a) of paragraph (1) shall be recorded in-
(a) a clients' cash book, or a clients' column on the credit side or dobit side, as may be appropriate, of a cash book; and
(b) a clients' ledger, or a clients' column on the credit side or
debit side, as may be appropriate, of a ledger,
and no other dealings shall be recorded in such clients' cash book and ledger, or, as the case may be, in such clients' columns.
(3) All dealings of the solicitor relating to his practice as a solicitor other than those referred to in sub-paragraph (a) of paragraph (1) shall be recorded, as may be appropriate, in such other cash book, if any, and ledger or such other columns, if any, of a cash book and ledger as the solicitor may choose to maintain.
(4) In addition to the books and accounts referred to in paragraphs (2) and (3), every solicitor shall keep a record of all bills of costs, distinguishing between profit costs and disbursements, and of all written intimations under sub-paragraph (iv) of paragraph (4) of rule 7 delivered by the solicitor to bis clients, which record shall be contained in a bills delivered book or a file of copies of such bills and intimations.
(5) In this rule each of the expressions "book", "ledger" and "record" shall be deemed to include a loose-leaf book and such cards
to keep Mccounts.