Section 19 in The Rajasthan Municipalities Accounts Rules, 1963
19. Demand and collection register.
(1)For each tax other than octroi or any similar tax payable on immediate demand, a separate demand and collection register shall be maintained in form 2.(2)At the end of each month it should be examined to see that the total of collection as shown in the column for the month concerned agrees with the total of the classified abstract under the respective head. A certificate of agreement shall invariably be recorded by a responsible officer. This will also apply to all the demand and collection registers prescribed in these rules. In cases in which the tax is being recovered half year or quarterly space should be left in the column for demand for entering periodical demands.(3)In order to have close watch over the demands of any particular period of collections, and to enable the Board to watch the progress of taxes, a half yearly statement of the various demands and collection shall be placed before the Board through the Finance Committee, if any.(4)At the end of the entries for each year a certificate by the Executive Officer shall be given in the register that he has satisfied himself that the current demands have been correctly posted from the assessment list, that the total current demand agrees, with the total in the assessment list, and the arrears have been correctly brought forward from the preceding year's account.(5)At the end of the year the accounts shall be carefully balanced and closed, progressive total shall be cast and carried over from page to page and the grand totals struck by a person other than the poster, and to prove the accounts the following closing entries shall also be made :-(i)Demand as per assessment list at the beginning of the year.(ii)Arrears.(iii)Increase or decrease made during the year.(iv)Total demand for the year.(v)Collections.(vi)Remissions.(vii)Balance outstanding at the end of the year.
