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৩২ বিধিঃ চূড়ামত্ম যাঁচ, মুদ্রণে প্রেরণ, মুদ্রণ। (East Bengal Tenancy Rules, 1955.) 

                Preparation of Final Records- when all objections under rule 30 and all appeals under rule 31 have been disposed of and when the draft record of rights has been corrected in accordance with the original and appellate orders on all objections, the Revenue-officer shall proceed to frame the final record-of-rights.