Section 27D(2) in The U.P. Imposition Of Ceiling On Land Holdings Rules, 1961
(2)The [Prescribed Authority] [Substituted by ibid.] shall obtain acknowledgement 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.
