Section 168(a) in Rajasthan District Board Account Rules
(a)The clerk in-charge of the demand and collection register shall check the realizations shown in the challan with the counterfoil of the receipt and at the same time initial the counterfoils. He shall then post each item from the challan into its proper place in the Demand and Collection Register. He shall then enter the total of each challan under its appropriate circle in a daily abstract of collections to be maintained in Form 32. The challan be filed in a guard file to be kept for the purpose of the audit.
