Section 23(11) in The Rajasthan Charitable Endowments Rules, 1961
(11)In the case of landed property belonging to the trust, the accounts shall be maintained as follows :-(a)the details of landed property, e.g., lands, houses, shops, groves, tanks, wells, etc. belonging to the trust shall be recorded in a register of immovable property in form 18 (see Appendix) which will be a permanent record. This register shall be verified by the secretary once a year;(b)when landed property belonging to the trust is given out on rent or is leased out, the realisation of the demand shall be watched through the bahikhata in Form No. 19 (see Appendix), a reference being made in the remarks column of the register of immovable property against the entry of the property concerned.(c)when lands are under direct management, the collecting agent shall be required to keep the following records:-(i)a copy of the patwari's Khatauni, which will be kept corrected unto date and will be signed annually by the Patwari and the collecting agent in token of its correctness and completeness;(ii)a bahikhata in Form No. 19 (see Appendix). At the beginning of each year, a new bahikhata shall be prepared from that of the previous year. The entries in columns 2, 3 and 6 shall be checked by the collecting agent and with the Patwari's Khatauni when it is completely ready and the collecting agent shall, before the close of the revenue year, certify in token of general correctness. The bahikhata shall also be examined by the Secretary, who shall check a certain percentage of the entries and record a certificate thereon to that effect. Any discrepancy, discovered, shall be reported for orders;(iii)a receipt book in Form No. 20 (see Appendix). Each receipt issued and its counterfoil will be signed by the collecting agent who will keep a progressive total of collections on the counter foil of receipt from date of one remittance to another;(iv)an annual statement in manuscript of demands, collections and balances will be prepared from the bahikhata at the close of the year.
