It is not necessary that two copies of the list should be filed by the panchayat, or that one copy should be returned to them duly approved. The one copy filed is for record in the Magistrate's office.The object of filing such a copy is as follows:-(a)To ensure that such a list is actually prepared by the panchayat.(b)To prevent the manipulation of the village copy of the assessment list in the event of objection, etc.(c)To enable the District Magistrate to check the general correctness of the total assessment.(d)To facilitate reference in the case of an objection filed.
