Tahsildars, upon completion of their deputation, shall file a written report of their proceedings, together with their accounts, showing the total sums collected as (a) tax, (b) penalty, and (c) commission, supported by counterfoil receipts and by the receipt of the collecting member of the panchayat for the tax collected and made over to them. The sums realised as penalty shall be paid by the Tahsildar direct into the treasury with challans in triplicate, and one copy of the challan shall be filed with his final report. The Tahsildar may retain the amount of his commission, but shall attach the receipt for the same to his final report.
