: (1) After the filing of the invoice in accordance with section 44 of the Act, the District Land Reforms Officer, if he sees that the invoice taken in accordance with the said invoice and sub-rule (3) should be understood by the relevant creditors and witnesses. (2) According to sub-rule (1) and in accordance with section 49 of the Act, the value of bulls or other agricultural tools given by the landlord to Mohi for farming work shall be maintained by the local village development committee or municipality. The Garai District Land Reforms Officer shall determine the actual amount of agricultural loans of the current year and the previous year in relation to each creditor and Assamese farmer and prepare a list of the same in the format as per Schedule-13 and publish the TAC on the notice board of the District Land Reforms Officer's office and a copy of the same in the respective village. It should also be sent to the development committee or the ward committee of the municipality. (3) The land reform team will also take the data related to the loan taken by the farmers from the creditor in the format specified in schedule-14.