The balance outstanding at the end of the year in the demand register shall be transferred to the arrear demand^ registers in Form H. As soon as arrears in each class of tax have been entered in the concerned arrear demand register and totals tallied with demand registers, the Executive Officer shall satisfy himself that outstanding items of tax entered in the register are correct and shall record a certificate on the arrear demand register of having so satisfied himself, future realisations and remissions shall be noted in these arrear demand registers and not in the original demand and collection registers on the previous arrear demand register. The arrear demand registers or register should show the arrear according to the years to which they relate with distinct yearly totals of arrear demand, collection, remission, write off and balance.
