Section 4(4) in The M.P. Adim Jan Jatiyon Ka Sanrakshan (Vrakshon Me Hit) Rules, 2000
(4)In case the Sub-Divisional Officer differs with any observation of the Tahsildar, he shall record his reasons therefor and clearly indicate the date on which he inspected the spot. Thereafter, he shall forward the total report to the Collector. He will put his dated signature alongwith his full name on this report.
