Section 145(1) in The M.P. Land Revenue Code, 1959
(1)A statement of account, certified[by the Tahsildar] [ Substituted 'by the Collector or by the Tahsildar' by M.P. Act No. 23 of 2018] shall, for the purpose of this Chapter, be presumed to be correct statement of the arrears payable to Government or its amount, and of the person who is the defaulter, until the contrary is proved.
