Section 152(1) in The M.P. Municipal Accounts Rules, 1971
(1)When work is done by daily labour through departmental agency the basis of the account shall be the muster roll, Form No. 92 and when payments to daily labourers are not made daily, the muster roll shall be nominal one i.e., the names of the labourers shall be entered in it. The nominal muster roll being the initial record of the labour employed each day for a work, shall be written up daily by the subordinate deputed for the purpose each morning before the labourers begin work. It shall be closed immediately after the close of the week or other period for which it is kept and the labourers paid as soon after as possible. The payment shall be made in the presence of the Municipal Engineer or the Chief Municipal Officer, who shall initial with the date against the group or labourers paid on that date, the amount paid on each date, shall be noted in words as well as figures at the foot of the muster roll. The disbursement certificate shall then be signed by the officer witnessing the disbursement.Note. - In maintaining the nominal muster roll, mates, masons, mate-coolies, carpenters, stone cutters, etc., shall be shown separately with rates of wages, the names of higher paid workmen being entered first, space should be left after each group of names to provide for the entry of the names of additional workmen who may be engaged before close of the period for which the muster roll is kept. The presence of each labourer will be denoted each day by the mention of the daily wages and his absence by a zero against his name and in case of fine, his daily wage shall be proportionately reduced. The sum of the figures brought out in the column "total" of the roll will represent the total number of days, each labourer has been present and this "total" multiplied by the daily wage rate shall give the "amount" of wages for the period of the muster roll.
