Section 40 in The M.P. Municipal Accounts Rules, 1971
40.
(1)Every new demand and every change in the existing demand which may be sanctioned after the completion and authentication of the assessment list shall be entered in the demand and collection register so far as it affects the demand for the year.(2)In order to show the result of increases and decreases in each year, a statement ruled by hand in the Form No. 28-A should be inserted as a fly-lead at the beginning of the assessment list. This statement should be kept up-to-date by entering therein every change as it is made and shall be totalled at the end of the year.
