Section 40(2) in The M.P. Municipal Accounts Rules, 1971
(2)In order to show the result of increases and decreases in each year, a statement ruled by hand in the Form No. 28-A should be inserted as a fly-lead at the beginning of the assessment list. This statement should be kept up-to-date by entering therein every change as it is made and shall be totalled at the end of the year.
