Section 45 in The M.P. Municipal Accounts Rules, 1971
45. Statement of demand, collections and balances.
- The balance of the outstandings shall be struck at the close of each year and its correctness proved by adding the arrears with which it opened to the demand enhancement made during the year and deducting from the total the collection made and remissions granted in the year. The statement shall be put up to the Finance Committee and if there is no Finance Committee to the Standing Committee.(f)Notices and distress warrants
