Section 23(2) in The Rajasthan Municipalities Accounts Rules, 1963
(2)The amount so Collected shall be deposited by him every day in the Municipal office through a challan in form 3 which shall be totalled and the amount having been agreed with the cash he produces, the challan shall be signed by the Executive Officer or any other person empowered by the Board to receive the money. A receipt for the amount shall be given to the tax Collector on the challan. The amount shall then be atonce brought to account on the general cash book (form 34) and entries shall be made in the demand and collection register.
