Section 18 in West Bengal Land Reforms Rules, 1965.
18. [ Procedure and form of receipt. The receipt for the amount paid by a raiyat shall be in Form No. 8 or in any other Form substantially similar thereto and for every receipt granted therefor a duplicate with carbon paper shall be prepared. The original copy of the receipt shall be handed over to the raiyat and the duplicate carbon copy shall be retained by the Revenue Inspector or any other officer receiving such payment. On receipt of revenue either by postal money order or by receipted challan, the Revenue Inspector or Revenue Officer of the Block shall get a receipt prepared in Form No. 8 in duplicate and hand over the original receipt to the payee. Normally the Bhumi Sahayak shall collect the revenue and maintain the cash book under full supervision of the Revenue Inspector. The Block Land and Land Reforms Officer or hi A authorised officer, if any, shall periodically inspect the cash book with reference to receipts and monitor the progress of collection:
Provided that the State Government may, by order from time to time, modify Form No. 8, either generally or for any particular local area or class of cases.] [Rules 17 and 18 substituted by Notification No. 3071-L-Ref., dated 10.7.2001, w.e.f. 10.7.2001.]
