Section 169 in Rajasthan District Board Account Rules
169.
(a)Where the period on account of which the demand was due has expired the Secretary shall have all unpaid receipts cancelled and shall either carry forward the arrears into the next bill issued or take action under sections 137 and 138 of the Act.(b)The Secretary shall at the irregular intervals, review the Demand and Collection Register and see that foils actually exist for demands shown therein as not having been paid.(c)When all the receipts in any book made over to a Tax-Collector have either been issued or cancelled the Tax-Collector shall immediately deposit the book in the District Board Office. The date of the return of the book shall be noted on the signed receipt obtained while issuing the receipt books from the Tax- Collector in Form 29.Account Procedure for realisation of District Board Cess
