Section 23 in The Rajasthan Municipalities Accounts Rules, 1963
23. Out-door collections.
(1)When the amount is collected by an employee authorised by the Municipal Board, a receipt in form 4 shall be issued by him.(2)The amount so Collected shall be deposited by him every day in the Municipal office through a challan in form 3 which shall be totalled and the amount having been agreed with the cash he produces, the challan shall be signed by the Executive Officer or any other person empowered by the Board to receive the money. A receipt for the amount shall be given to the tax Collector on the challan. The amount shall then be atonce brought to account on the general cash book (form 34) and entries shall be made in the demand and collection register.(3)The clerk in charge of the demand and collection register shall check the realisations shown in the challan with the original of the receipts and the demand and collection register. He shall then post each item from the challan into its proper place in the demand and collection register, which shall be further checked by the officer in charge who shall initial each and every entry in the challan & Demand and Collection Register. The challans shall be returned to the Cashier to be filed for record for the purpose of audit.(4)The Executive Officer shall check the demand and collection register at the close of the month and record a certificate in token of his having done so.
