Section 20(vi) in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
(vi)Assessment and Demand and Collection Register:- A list of all persons liable to pay any rate, tax, cess or fee and the amount to be paid by them in respect of each such rate, tax, fee shall be maintained separately for assessment in Form No. 7 and demand and collection in Form No. 8. The Secretary of the Panchayat shall be responsible for causing preparation of such Assessment and Demand and Collection Registers and maintaining the same in the office of the Panchayat;
