Section 153(1) in The U.P. Gram Sabha, Gram Panchayat and Bhumi Prabandhak Samiti Manual
(1)At the end of each fasal or as soon as the entire demand of the fasal has been made bebaq, whichever is earlier, Bhumi Prabandhak Samiti will draw up a statement of accounts showing the following items :(a)the collections made in respect of the fasal;(b)the particulars of the challans (number, date and amount) through which the collections were deposited; and(c)the amount of commission as worked out on the basis of collections made.