Under Section 16A of the Act, the District Magistrate may appoint a Tahsildar to assist the person collecting the rate on the application of the panchayat, or of his own motion, if in his opinion the collection of the tax is badly carried out.This is exceptional procedure, and it should be resorted to with reluctance, since Tahsildars are lowly paid officers, and it is difficult to exercise an efficient supervision over their proceedings. It is also unfair to the assessees, if not due to their fault, since they have to pay the Tahsildars commission in addition to tax and penalty. On the other hand, the expedient of directing the police to assist panchayats, either personally or by orders to the dafadars in the collection of the tax is forbidden.The practice of employing collectorate persons to serve warrants against assessees on behalf of the panchayat is also prohibited.
