Irrigation Sarpanch, Panch, or Patel who shall deliver it to the cultivator concerned.

174. With the aid of the Khasra Shudhkar and Parchas, Amin shall prepare the following papers in the forms prescribed :- (i) Ledger in which all entries concerning each cultivator will be brought together and to talled (Form 22). (ii) Kistabandi Khatoni in which only to talled amount for which parchas have been delivered shall be entered (Form 23). (iii) Abstract Kistabandi Khatoni in which entries in Col. No.1 to 13 are completed (Form 24).