Section 153(2) in The Delhi Land Reforms Rules, 1954
(2)While checking the [bailiff] [Substituted by Notification F. 4 (Rectt)/73 Revenue E.S.H. 891/901, dated 27.9.1976.] accounts in village the Naib Tehsildar shall proceed as follows-(a)He shall examine at least 10 percent of the receipts in the possession of persons who have paid land revenue and satisfy himself by inquiries from such persons that the amounts have been correctly entered in the receipts and that no manuscript receipts have been issued.(b)He shall collect at least 10 per cent of the coupons attached to receipts issued to persons who have paid the land revenue and fill up the blanks in the coupons from the entries in the receipts.(c)He shall then compare the coupons with the corresponding counterfoils if the latter are available with the [bailiff] [Substituted by Notification F. 4 (Rectt)/73 Revenue E.S.H. 891/901, dated 27.9.1976.] and sign the receipts as well as the coupons in token of his having checked them.(d)He shall forward all coupons so collected and checked and any other coupons whose counterfoils are not available with [bailiff] [Substituted by Notification F. 4 (Rectt)/73 Revenue E.S.H. 891/901, dated 27.9.1976.] to the Tehsil where after scrutiny by the Naib Tehsildar they shall be passed to their respective counterfoils.
