The chaukidari tax is payable quarterly, in advance, and an instalment becomes technically in arrear on the 8th day of each quarter.The following procedure has been laid down for realisation of chaukidari tax from Railway Administrations (vide Government Order Nos. 847-851 -PL. dated the 1st March, 1924, and Nos. 3029-3031-P1. dated the 24th June, 1926).Before the end of the Bengali year, panchayats should communicate to the District Magistrate the amount they propose to assess on a Railway Administration during the following year on account of Railway premises within their Unions. The District Magistrate should scrutinise the bills and, if necessary, exercise his powers under Section 20 of the Village Chaukidari Act, 1870. He should then forward to the Agent of the Railway concerned a consolidated bill on account of chaukidari tax payable for the whole year to the Unions concerned. In the case of bills payable by the Eastern Bengal Railway, they should be sent to the Executive Engineer of the Railway instead of the Agent and, in districts where there is more than one Executive Engineer a copy of the consolidated bill should be sent to each officer to enable him to check and verify such portions of the bill as concern him. When the bill is paid, the amount due to the several Unions should be remitted by money order the money order commission being deducted by the District Magistrate as part of the expenses of collection. If the Agent of the Railway is unable to accept the assessment as finally settled, or approved by the District Magistrate, he may, under Section 135 of the Indian Railway's Act, read with Government of India Resolution no. 434-R-T. dated the 19th August, 1894, appeal to the Divisional Commissioner whose decision in the matter is final.
