The entries shall be in full detail of names and particulars, except in regard to collections, for which separate registers are prescribed, but as regards tax collections made by tax collectors, only the daily, 'Total arrears' and 'Total current' needs be shown. The detailed headings for classification of the receipts [shall] [Substituted vide Notification No. 1436/LSG/26.12.1963.] be according to the sources of income [and the requirements of the Municipality] [Substituted vide Notification No. 1436/LSG/26.12.1963.]. If the number of receipts is too varied to admit of a separate column being provided for each head, one column may be allotted to miscellaneous receipts, and these entries, with a description of the same, shall be transferred to the accountant's cash book and be classified in the abstract register of receipts (Form No. XV).
