Section 23(3) in The Rajasthan Municipalities Accounts Rules, 1963
(3)The clerk in charge of the demand and collection register shall check the realisations shown in the challan with the original of the receipts and the demand and collection register. He shall then post each item from the challan into its proper place in the demand and collection register, which shall be further checked by the officer in charge who shall initial each and every entry in the challan & Demand and Collection Register. The challans shall be returned to the Cashier to be filed for record for the purpose of audit.
