Section 21 in The M.P. Municipal Accounts Rules, 1971
21.
The Chief Municipal Officer or the Revenue Officer shall be responsible for enforcing the prompt realisation of all taxes or obtaining speedy adjustment of all irrecoverable outstanding. They shall accordingly (periodically) and particularly at the end of the year be scrutinized all outstanding both as a precaution against fraud and in the interest of prompt recovery of taxes. A report of the progress made in all collections both current and arrear shall be laid before the Finance Committee or the Standing Committee, if there is no Finance Committee.
