Section 166 in Rajasthan District Board Account Rules
166.
On receipt of the full amount entered in the receipts from the tax-payer, the Tax-Collector shall make an entry of the payment in his collection challan, Form 30, enter the date of payment in the receipt and its counterfoil, and signing both below the signatures of the Secretary, shall deliver the receipt to the tax-payer. If the tax-payer should tender to the Tax- Collector only a portion of the amount specified in the receipt the Tax-Collector shall not receive it nor shall he make any alteration in the amount entered in any receipt.
