Section 118C(2) in The Bihar and Orissa Local Self-Government Act, 1885
(2)The Union Committee shall appoint one of their number, or any other person, to receive and collect the said assessment, and to grant receipt for the same and to keep the accounts thereof; and may permit the person so appointed to retain any sum, not exceeding five per cent of the amount collected by him, to repay the costs of such collection.
