Section 19 in The M.P. Municipal Accounts Rules, 1971
19.
The Municipal area shall be divided by the Chief Municipal Officer into collecting circles by a calculation based on the ground to be traversed and the number of bills to be delivered. Each circle shall be numbered and to each circle shall be appointed a muharrir. The collecting circles shall be as compact as possible and shall contain no more houses than the muharrir can visit in the course of a month.Note. - When a muharrir or tax collector is changed the out going muharrir or tax collector shall prepare a list of outstandings which will he made over to the relieving muharrir or tax collector. When the latter receives this list the responsibility for collections will be entirely his.
