No entries in any of the DCB registers shall be altered without the express orders of the person authorised to order such change. All such orders shall give reasons for such alterations. These alterations shall always be made in red ink and initialled by the authorised person making such an order.
Provided that in case of clerical errors pertaining to posting of collection figures, necessary alteration can be made by striking out the entered figures in red ink and entering the correct 35 figures in red ink under the initials of the Officer or staff responsible for the posting of the figures.
55. Municipal demand to be recovered expeditiously - (1) Every municipal demand shall be recovered as expeditiously as possible.
(2) Municipalities shall maintain a Register of Civil Suits in KMF NO 29 and also a Register of Decrees in KMF NO 30 for watching the proceedings relating to execution of decrees obtained for the recovery of amounts due. Decrees, as soon as they are passed, shall be entered in the latter register with all particulars. The Municipal Commissioner or Chief Officer as the case may be, shall review the registers every month and initial them in token of his inspection, to ensure that appropriate action is taken for the recovery of dues.
56. Remittance of Cess: The cesses collected shall, after deduction of collection charges, be remitted to the concerned authorities within the 10th of the next month through crossed cheque or demand draft.
CHAPTER 9 PROCEDURE FOR ACCOUNTING PROPERTY AND OTHER TAXES