135. Certified accounts to be evidence as to arrears of land revenue. –
A statement of account certified by the Tahsildar shall, for the purposes of this Chapter, be conclusive evidence of the existence of the arrears of land revenue or its amount and of the person who is the defaulter:
Provided that in any village in respect of which an order under section 133 has been made, such statement, may, in respect of any individual defaulter, be certified by the Gaon Panchayat.