Section 27(2) in The Rajasthan Municipalities Accounts Rules, 1963
(2)Where the night soil is trenched in trenches of uniform dimensions and their contents are sold by area, a simple account showing the number of trenches filled in from time to time and the quantity sold can be kept in the stock book form No. 10 the name of purchaser and the particulars of sale being noted in column 5 and necessary references quoted in the remarks column to admit of the recovery being traced and identified.
