Section 32(x) in The Goa, Daman and Diu Administration of Evacuee Property Rules, 1965
(x)The demand and Collection Registers shall be reviewed and closed at the end of each year and the outstanding balance shall be struck and carried forward to the registers of the succeeding year. A certificate to the effect that all recoverable demands of the year have been noted in the registers and that the balances have been correctly carried forward to the succeeding year's registers shall be recorded at the end of each register by a responsible officer.
