Section 147(1) in Rules Under the Land and Revenue Regulation
(1)In non-tahsil areas the sale must be conducted in the presence of the mauzadar and of two respectable residents of the locality, who will sign the peon's report of the sale. In tahsil areas the peon's report will similarly be signed by two respectable residents of the locality. In the Assam Valley these peons should, as a rule, be village gaonburas.
