Section 12(b) in Rules Regarding Returns of Establishments
(b)Columns (3) and (4) - In these columns the word "demand" means, in the case of sources of income which are framed, the amount of the farm, and in other cases the amount, which either was or should have been realized, As a rule in the case of sources of income which are not framed, collection, and demand are convertible terms, and balances are, therefore, impossible. But cases sometimes occur in which this does not hold good; for instance, if slaughter-house fees are collected direct, the karkun in charge may have allowed the butcher to run in debt for fees which he ought to have realized when animals were slaughtered; in such cases the demand column will show the amount which ought to have been realized and the collection column the amount actually realized.
