Section 23. Annual records.

(1) The Collector shall cause to be prepared by the patwari of each estate annually or at such other intervals as the 1[Financial Commissioner with the previous sanction of the Government] may prescribe, an edition of the record-of-rights amended in accordance with the provisions of this Chapter. (2) This edition of the record-of-rights shall be called the annual record for the estate, and shall comprise the statements mentioned in sub-section (2), clause (a) of section 21, and such other documents, if any, as the 1[Financial Commissioner with the previous sanction of the Government] may prescribe. (3) For the purposes of the preparation of the annual record, the Collector shall cause to be kept up by the patwari of each estate a register of mutations and such other registers as the 1[Financial Commissioner with the previous, sanction of the Government] may prescribe.