Section 238 in U.P. Zamindari Abolition and Land Reforms Rules, 1952
238.
At the first issue of process for the recovery of an arrear, the statement of account prescribed by Section 278 shall be drawn up by the Wasil Baqi Navis and signed by him and shall be certified by the Tahsildar. But if the first process issued is a writ or citation, the certificate of the tahsildar shall be recorded on the counterfoil.
