Section 367(a) in Rajasthan Land Revenue (Land Records) Rules, 1957
(a)The responsibility for the correct maintenance of Patwaris' pay accounts rests with the Tehsildars and Naib-Tehsildars. Under paragraph 215(b) the pay has to be distributed in the presence of the Tehsildar or Naib- Tehsildar who is required to sign each payment in the register of Patwaris and acquittance roll after satisfying himself that all necessary reports have been made by the Patwaris before taking their salaries. He is also required to attest the closing balance shown in the register of accounts of Patwaris pay on each day on which a transaction takes place.