Section 43 in The M.P. Municipal Accounts Rules, 1971
43.
Demand and Collection Register posted from the assessment lists and with entries arranged and totalled by wards shall be maintained in Form No. 31. The entries in it shall be checked by the Revenue Officer and if there is no Revenue Officer by the Chief Municipal Officer, who shall place his initials on each page as he completes his examination of it. The outstandings of the previous year or years shall be brought forward, and posted separately on pages beginning the register and recoveries of the outstandings as they are effected shall be shown against these postings and not in the register on which the demand appears originally. The register shall be ready before the commencement of the year, and it should contain an abstract bringing together the figures of several wards. Assessment made after these have been totalled should be shown below the totals of the wards to which they pertain, the number in the assessment list and authority being quoted.(e)Enhancement and Remission
