Upon receipt of such copies of the lists, the office of the District Magistrate or Sub-Divisional Officer, as the case may be, shall see-(a)that the list has been properly signed, and that publication has been certified;(b)that the budget estimate of requirements (vide Rule 53) has been correctly arrived at;(c)that the balance in hand from the previous year (if any) has been allowed for; and(d)that the assessment from resumed chakaran lands (if any) has been duly allowed for.In taking action in remedy of such defects as are discovered, endeavour should be made to avoid the unnecessary harassment of the panchayat.But if an assessment in excess of the legal requirements has been made, a revised and reduced list shall be insisted upon.C - Collection
