Section 25 in The M.P. Municipal Accounts Rules, 1971
25. Check of original receipts.
- Municipal Council shall arrange that not less than 10 per cent of the receipts granted by their officials to tax payers shall be compared every month with counterfoils and collection registers, and the Chief Municipal Officer, the Revenue Inspector and the Octroi Superintendent themselves shall occasionally make the comparison personally. A record of the receipts thus compared shall be maintained by the persons concerned.Note. - The object of this check is to detect omissions to bring to account any collection made by tax collector. To secure this object, it is essential to first collect at random original receipts from tax payers, and then to compare them with the counterfoils and the entries in the collection register.
