Section 27(3) in The Rajasthan Municipalities Accounts Rules, 1963
(3)When sales are made by contract or auction, the recovery of the sale of contract money shall be watched through the register of miscellaneous demand prescribed in rule 29 below.Note. - (1) The income derived from this source is fluctuating from its very nature and the only effective safeguard against any portion of it being lost through illicit sales or otherwise, for which there are ample chances and opportunities lies in the vigilant executive supervision exercised by the officers of the Board.
