- At the first issue of process for the recovery of an arrear, the statement of account prescribed by Section 135 shall be drawn up by the Wasil-baqi navis and signed by him, and shall be certified by the Tehsildar. But if the first process issued is a writ or citation, the certificate of the Tehsildar shall be recorded on the counterfoil. Where a Gaon Panchayat has been authorised under sub-section (3) of Section 137 to issue writs or citations, the Pradhan shall sign the certificate and the writ or citation.
