Section 153(2)(c) in The Delhi Land Reforms Rules, 1954
(c)He shall then compare the coupons with the corresponding counterfoils if the latter are available with the [bailiff] [Substituted by Notification F. 4 (Rectt)/73 Revenue E.S.H. 891/901, dated 27.9.1976.] and sign the receipts as well as the coupons in token of his having checked them.