Section 92B(1) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(1)On receipt of the annuity roll from the Rehabilitation Grants Officer for countersignature, the Collector shall check the entries made therein by referring to the orders passed on the file and if he finds that there is no mistake, he shall countersign both copies of the annuity rolls. At the same time he shall write the words "Countersigned the Roll" on the assessment order under his signature and date. Before countersigning the annuity roll, the Collector shall verify from the register in R.G. Form 10 that an annuity roll of the same institution and the same estate or estates was not countersigned by him before.
