The amount determined to be due and payable as indicated in the Auditor General's report should be kept at the central level and at the office level.
(2) Drafts and embezzled amounts found through audits or irregular amounts that could not be regularized by following the prescribed procedure shall be recovered from the responsible person. If the recovery cannot be done through such a process, the responsible person will also be notified. In this way, the amount of the levy will have to be recovered according to the prevailing law.
(3) If the collection cannot be collected through the regular procedure of the beruju determined to be collected according to sub-section (2), such amount shall be sent to the central tehsil office as prescribed by the accountable officer.
(4) Monitoring related to illegal immigration will be as prescribed.