(1) In each estate, a distribution of revenue (dhal batch), of fixed Malia Mustaqil or in the form of prescribed rates (Ghair Mustaqil), shall be prepared by the Patwari, Khewat-wise in Form XXVI or Form XXVII, as the case may be. (2) In the areas where collection of revenue is made by Tapedars, the Tapedar (Patwari) shall prepare a bill of ...