Section 20(2) in The Rajasthan Municipalities Accounts Rules, 1963
(2)For taxes for which no assessment lists are made and which are not collected by means of licenses, the demand and collection register shall be kept in form 2 which shall be signed by the Executive Officer in token of his having satisfied himself that the demands have been duly and correctly entered. In column 2 of this register reference shall be quoted to the document or orders on which the demand is based.
