Section 92C(2) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(2)The Rehabilitation Grants Officer shall obtain acknowledgments from the Treasury Officer as well as the holder of the annuity roll and keep them on the relevant file. The file shall then be closed and after it has been checked by the Departmental Accounts Officer it shall be sent to the Collector for safe custody. It shall thereafter be treated as permanent record.]
