Section 155 in Rajasthan District Board Account Rules
155.
When the Board collects cess dues under section 113 and 114 of the Act, the demand and collection register shall be kept in Form No. 42 which shall be signed by the Secretary, in token of his having satisfied himself that the demands have been duly and correctly entered. In column 2 of this register reference shall be quoted to the document or order on which the demand is based and other necessary particulars shall be given in column 4.
