Section 3(2)(c) in The Goa, Daman & Diu Land Revenue Inspectors (Duties and Functions) Rules, 1969
(c)test a reasonable number of receipts in respect of land revenue paid and other dues by oral examination of the persons concerned and by comparison with the ledger; and, where any corrections are made by them in the receipt books, initial against such corrections, and record a note at the rent of a village ledger stating by their numbers which accounts have been verified;