Section 214L(2) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(2)The lekhpal, while making amaldaramad of the orders from Z.A. Form 61-A or Z.A. Form 61-B, shall also legibly write against the khata, the realisable land revenue after deducting the exempted amount from the total land revenue of the khatas and the names of the persons from whom such land revenue shall continue to be realised. These entries shall be checked cent per cent and initialled by the Supervisor Kanungo. The Naib-Tahsildar shall re-check twenty per cent of these entries and the Tahsildar five per cent. The S.D.O. shall also check as many of these entries as may be possible for him in order to ensure accuracy.