Section 3(2)(c) in The Maharashtra Land Revenue Circle Officers and Circle Inspectors, (Duties and Functions) Rules, 1970
(c)test a reasonable number of receipts in respect of land revenue paid and other dues by oral examination of the persons concerned and by comparison with the ledger; and, where any corrections are made by them in the receipt books, initial against such corrections and record a note at the end of a village ledger stating by their numbers which accounts have been verified;