Section 195(iii) in Rajasthan Land Revenue (Land Records) Rules, 1957
(iii)The Inspector shall compare the Siyaha with the Dhal Banchh and the receipts and shall see that the collection entries are correct. He will also enquire from some cultivators about the receipts given to them. He will sign on the tested receipts and see that the entries therein compare with the Siyaha. He will also see that the amount collected and entered in the Siyaha has been remitted to the Tehsil Treason' within the prescribed time; that the entries are made in the Siyaha according to the prescribed rules; that the total are correct and that the Patwari has given the receipt to the payees in time. If the Inspector finds any fraud in the receipts or the Siyaha. he should at once submit a report, to the Tehsildar. He should check the Siyaha at the time of every collection and finish the checking of the Siyahas of all the villages of his circle by the 15th March every year. At the end of each year he will sign the totals of collection after comparing them with the Jamabandi and Dhal Banchh. He should also examine the entries of the amount directly remitted in the Tehsil Treasury and see that the counterfoil of Arz Irsals are received by the Patwari and pasted in the Siyaha in time. The Inspector shall visit twice every Patwar circle under his charge during collection season and assert in that the Patwari does not keep the collected amount with him in contravention of the rules and if he does so he (the Inspector) should report the matter to the Tehsildar.
