Section 153(2)(d) in The Delhi Land Reforms Rules, 1954
(d)He shall forward all coupons so collected and checked and any other coupons whose counterfoils are not available with [bailiff] [Substituted by Notification F. 4 (Rectt)/73 Revenue E.S.H. 891/901, dated 27.9.1976.] to the Tehsil where after scrutiny by the Naib Tehsildar they shall be passed to their respective counterfoils.