BGEM 65Chapter IV · Account Rules

Section 65 · Form of rent receipt

- The rent receipts in use in Government estates in all the districts except the Santhal parganas are printed in the Form given in Appendix C (3). They are in duplicate, in book form, and are made with pen carbon paper. The original or upper receipt is made over to the tenant as his receipt for the payment made by him; the lower one is kept by the tahsildar in the book. Each book contains 50 Forms, in duplicate, and each Form is serially numbered in print, with a distinguishing letter A or B, etc. In each year there is one continuous serial number for all the books of the State and the letter indicates the year of printing. These books will be issued only under the orders of the Khasmahal Officer. They will be kept with the Nazir under lock and key but no book will be issued without the order of the Khasmahal Officer. The Khasmahal Officer will be responsible for seeing that no unnecessary receipt book is issued to a tahsildar and that no receipt books is unnecessarily retained by a tahsildar after the close of the year.The Khasmahal Officer shall examine personally each book both on issue and return and satisfy himself that the counterfoils are in order.When books are returned he shall also see that every blank page of those partly used up is marked "cancelled" with a rubber stamp, right across the body of the page and that those not used at all are destroyed in his presence. The fact of destruction should also be noted in the remarks column of Part III of the register of cheque books (vide Rule 33, page 100 of the Practice and Procedure Manual, 1939) quoting the serial no. and year of the book destroyed.The tahsildar must give receipts for the payments made in the new financial year on the new receipt forms for that year, and not on the old form of the preceding year. Accordingly, he must be careful to obtain the requisite supply of the receipt forms for the new year in good time. When he has prepared his return no. I for the whole year and it has been tested after the close of the year by the inspecting officer, he must return all his receipt books of that year, whether entirely used up or not, to the nazir through the Khasmahal Officer. The khasmahal clerk will be responsible for bringing to the notice of the Khasmahal Officer if this is not done.

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