Under Section 27 of the Act, a defaulter whom an order of distraint is issued shall pay a penalty equal to the arrear, and under Section 42 such penalty shall be credited to the Chaukidari Reward Fund. Such penalties shall be credited by collecting members quarterly in the treasury direct under triplicate challans, and it is important to examine the records of such credits when the accounts of a Union are under inspection. There is reason to believe that many such sums at present do not reach the Chaukidari Reward Fund.Note. - (i) No warrant forms should be issued except by order of the Sub-Divisional Officer upon application by the collecting member panches. Each warrant should be stamped with the Sub-Divisional Officer's seal before issue and should bear his initial over the seal.(ii)The collecting member panch in applying for a warrant form must file a list of defaulters stating the amount due. Once he issues a warrant, he must realize the penalty.(iii)The warrant must be returned to the Sub-Divisional Officer within the time prescribed by him.(iv)The Sub-Divisional Officer must keep a record of and check on all warrants by maintenance of either an order-sheet or register.(v)The maintenance of Register III-A by the collecting member panches must be insisted on. The Sub-Divisional Officer on tour should make a point of comparing receipts collected from the villagers with the collecting member panch's counterfoils and Register III-A.(vi)The challans showing penalties deposited by the collecting member panches in the treasury must be regularly checked with the returned warrants.
