Section 139(a) in Rajasthan District Board Account Rules
(a)The amount of all works other than those mentioned in the preceding rule shall be kept in form No. 19 in which columns shall be allotted according to the heads and items of the sanctioned estimate; the kind of work such as earthwork, brickwork, concrete, etc., and the rates for the same as per accepted tender or contract shall be noted in the blank columns, Estimates or tender for each kind of work shall be entered in the appropriate column as soon as the estimate is sanctioned or the tender is accepted.
