At such a visit the Inspecting Officer should endeavour to have with him the office file appertaining to the Union, and should note the following among other points.(a)The suitability of the Union as constituted and the correctness of the registered list of villages in it.(b)The adequacy or otherwise of the number of chaukidars entertained, their physical fitness, condition of uniforms, etc.(c)The general range of the assessment list, with particular reference to the proportion of exemptions and the assessments levied upon the members of the panchayat, their relatives, the local zamindars, the owners of cutcherries and mahajans.It is difficult, if not impossible, for an Inspecting Officer to scrutinise every item in an assessment list, but by looking generally at the range of taxation (i.e., the proportion of high and low assessment) and by moving about the villages in the Union, giving opportunities for the representation of grievances, he can arrive at a very fair idea of the general incidence of the tax. Should the appearances point to the general unfairness of the assessment inquiries should of course be more detailed.(d)The accounts kept by the collecting member, with special reference to the amounts taken as commission, the carrying forward of balances, the realisation of penalties under Section 27, and the grant of regular receipts.(e)The entries in the minute and information book kept by the panchayat.(f)The regular realisation of the assessment (if any) from resumed Chakaran lands and the identification of such lands.(g)In the district specified in Rule 128:-(i)the regularity of the attendance of the chaukidars at parades before the President,(ii)the working of the system of process serving,(iii)the action of the President in cases of unnatural deaths (if any).
