The collecting member, with the permission of the panchayat may retain any sum not exceeding 10 per cent of the amount collected by him to repay the costs of such collection (Section 32 of the Act).It is to be observed that the 10 per cent is calculated upon the amount collected not upon the demand. It is a common error for the collecting member to imagine that he is entitled to any balance of the 15 per cent additional assessment leviable under Section 13 after payment-or all demands, including the cost of collection. This is not so. The remuneration of the collecting member should be fixed by the panchayat within the limits allowed by law. Any surplus balance to the credit of the village fund should be carried forward in the accounts to the succeeding year.Out of the 10 per cent allowed to the collecting member, he must pay the cost of collection, e.g. price of receipt forms (vide Rule 81), cost of ink, paper, etc. If the collecting member employs a muharrir to assist him with the clerical work of the panchayat, his pay should also be borne from the 10 per cent allowed. Such muharrirs are employed solely upon the responsibility of the collecting member. It is unnecessary for the District Magistrate to recognise them.
