In the event of the taxes being paid at the Municipal Office the Cashier shall deal with the transactions precisely as the Tax Collector does in ordinary course. For this purpose a separate receipt book in Form-1 shall be kept by the Cashier from which a receipt shall be granted for each payment made. All collections, thus, made shall be entered immediately in a form of collection account and on the return of the Tax Collector the entries shall be transferred to the respective collection registers of the circles to which they belong so as to avoid double collection.
