Section 122(1)(a) in Rules Under the Land and Revenue Regulation
(a)The cutchery of the proprietor or land-holder of estate or other place where rents are ordinarily received, or at the office of the mauzadar, and in non-mauzadari areas at the office of the [Gaon Panchayat and Anchalik Panchayat] [(Substituted by Notification No. 2789-R dated the 11th August, 1936) ].