Section 59 in The M.P. Municipal Accounts Rules, 1971
59.
The register shall show all demands due on account of rents arranged in serial order :-(a)on expired leases of the previous year;(b)on unexpired leases of the previous year; and(c)on leases granted for the current year.The entries (a) and (b) shall be taken from the register of the previous year. The Revenue Inspector or any person appointed by the Chief Municipal Officer shall fill up the current years' register and lay it with the register for the previous year before the Revenue Officer, and if there is no Revenue Officer, before the Chief Municipal Officer who after comparing the entries shall place his initials.In respect of (c) when the agreement with the lessee has been signed and security deposit paid, the Revenue Inspector or any person appointed by the Chief Municipal Officer shall fill up the register. He shall then lay the agreements, the register and cashier's cash book before the Revenue Officer or the Chief Municipal Officer who shall compare entries with the agreement.
