Section 287(3) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(3)While checking the amin's account in villages the naib-tahsildar shall proceed as follows :(a)He shall examine at least 5 to 8 per cent (the exact quota to be fixed by the Commissioner of the division according to local circumstances) of the receipts in the possession of persons who have paid land revenue and satisfy himself by inquiries from such persons that the amounts have been correctly entered in the receipts and that no manuscript receipt have been issued.(b)He shall collect at least 5 to 8 per cent (the exact quota to be fixed by the Commissioner of the division according to local circumstances) of the coupons attached to receipts issued to persons who have paid the land revenue and fill up the blank in the coupon from the entries in the receipt.Note. - The intention is that the naib-tahsildar should check a certain percentage of Coupons, in every village in his circle and 5 to 8 per cent (the exact quota to be fixed by the Commissioner, according to local circumstances) of entire number of receipts issued by an Amin in his circle.(c)He shall then compare the.coupons with the corresponding counterfoils if the latter are available with the amin and sign the receipts as well as the coupons in token of his having checked them.(d)He shall forward all coupons so collected and checked and any other coupons whose counterfoils are not available with the amin to the tahsil headquarters where after scrutiny by the naib-tahsildar they shall be pasted to their respective counter-foils.]
