In the first week of each month, the appropriate Commercial tax officer or any other officer authorised by the commissioner in this behalf shall prepare a statement of the collections of revenue, other than collections made in accordance with the provisions of sub-rule (6) of rule 37 in the previous month and shall forward it to the Treasury Officer for verification. If any discrepancy is discovered at the time of verification, the appropriate Commercial tax officer or any other officer authorised by the commissioner in this behalf shall send the necessary records to the Treasury Officer for reconciliation of accounts.