Section 27 in The Rajasthan Municipalities Accounts Rules, 1963
27.
(1)Night soil and city sweepings are disposed of in different ways. Each Board should, therefore, prescribe its own forms of account for the purpose with the sanction of the Examiner, Local Fund Audit, Rajasthan.(2)Where the night soil is trenched in trenches of uniform dimensions and their contents are sold by area, a simple account showing the number of trenches filled in from time to time and the quantity sold can be kept in the stock book form No. 10 the name of purchaser and the particulars of sale being noted in column 5 and necessary references quoted in the remarks column to admit of the recovery being traced and identified.(3)When sales are made by contract or auction, the recovery of the sale of contract money shall be watched through the register of miscellaneous demand prescribed in rule 29 below.Note. - (1) The income derived from this source is fluctuating from its very nature and the only effective safeguard against any portion of it being lost through illicit sales or otherwise, for which there are ample chances and opportunities lies in the vigilant executive supervision exercised by the officers of the Board.(2)When night soil and city sweeping are trenched and the land trenched is let out to cultivators, the demand shall be treated and accounted for in the same way as for rents.
