Section 127 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
127. Preparation of tax demand and collection register. [Sections 92 and 150.]
(1)When the final assessment statement of tax demand is prepared, it shall be copied out in the tax demand and collection register in Form XLIV village-wise and taxwise by assigning separate pages to different taxes.(2)When the necessary entries have been posted in the Tax demand and collection register, the officer so authorised shall certify below the last entry in the register that all the entries from the assessment statement have correctly been brought therein and that the total demand as given above agrees with the total in the final assessment statement. An additional certificate will be given in the subsequent year to the effect that all arrears due on account of previous years have been included in the tax demand and collection register for the current year.(3)The above certificates shall be countersigned by assessing authority.(4)When an amendment is made in the final assessment statement, the necessary correction shall be made in red ink in the final assessment statement as well as in the tax demand and collection register under the dated initials of the assessing authority.(5)At the beginning of each year, a fresh tax demand and collection register shall be opened in which the arrears relating to the previous year as well as the demand for the current year shall be posted.(6)To enable the Panchayat Samiti or Zila Parishad, as the case may be, to watch the progress of collection of taxes, a tax collection progress statement in Form L shall be laid before the Panchayat Samiti or Zila Parishad, as the case may be, by Executive Officer or Chief Executive Officer respectively once in a quarter. The statement shall be prepared in two parts. The first part will indicate the collection of arrears and the balance of arrears and the second part will indicate the collection of the current demand and the arrears thereof which are still to be realised. The statement for the last quarter of the year shall be forwarded to the Chief Executive Officer by the Panchayat Samiti and to the Government by the Zila Parishad alongwith the annual account required to be prepared under sections 104 and 153 :Provided that if any arrears is due from any member or official of the Panchayat Samiti or Zila Parishad, as the case may be, the name of such person shall be shown in red ink separately at the end of the statement alongwith the amount due from him.(7)The officer so authorised by the Panchayat Samiti or Zila Parishad, as the case may be, shall remit the amount so collected at the office of Panchayat Samiti or Zila Parishad concerned through a challan in form XLVIII.(8)The concerned officer shall, periodically at an interval of not more than ten days pay the amount of his collection at the office of the Panchayat Samiti or Zila Parishad, as the case may be, and shall obtain acknowledgement therefor.(9)All the realisation of taxes received directly at the office of the Panchayat Samiti or Zila Parishad, as the case may be, or through the officer so authorised shall be posted in the tax demand and collection register without any avoidable delay. The entries so made in the said register shall be attested by Executive Officer or Chief Executive Officer, as the case may be, with reference to the relevant record.(10)Whenever the arrears of any tax are recovered as arrears of land revenue under section 201, a remark to that effect shall be made in the remarks column of the demand and collection register and the amount of any notice, fee or cost required shall be shown against the "deduct" entry as the cost of collection of the tax.
