Section 41 in The M.P. Municipal Accounts Rules, 1971
41.
(1)The Demand and Collection register shall be prepared in Form 29 from the assessment list and also show any outstanding dues notes in the previous Demand and Collection Register.Note. - The satisfaction of the dues current or in arrears by payment or remission shall be posted daily in the register by the concerned tax collector and the Revenue Officer if there is no Revenue Officer, the Chief Municipal Officer shall see that the work does not fall into arrears.(2)At the end of the year the accounts shall be carefully balanced and closed, progressive totals be cast and carried over from page to page and the grand total struck by a person other than the poster, and to prove the accounts the following closing entries shall also be made :-(1)Demand as per assessment list at the beginning of the year.(2)Arrears.(3)Increase or decrease made during the year.(4)Total demand for the year.(5)Collections.(6)Remissions.(7)Balance outstanding at the end of the year.(d)Other Taxes
