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State of Odisha - Section

Section 138 in Grama Panchayats Rules, 1968

138.

(a)The demand and collection registers in respect of dues collected in Form No. 27 shall be maintained in Form No. 29.
(b)For all demands other than those on account of latrine or conservancy tax, lighting rate, drainage fees and water-rate a register in Form No. 30 shall be kept.