Section 167 in Rajasthan District Board Account Rules
167.
The Tax-Collector shall tender his collections daily at the District Board Office where his collection challan shall be totalled and the amount having been agreed with the cash he produces, the challan shall be signed by the Secretary or other person empowered by the Board to receive the money. A receipt for the amount shall be given to the Tax-Collector in a receipt book to be kept in his possession in Form 31. The amount will then be at once brought to account in the general cash book.
