The main responsibility of the Village Head was supervising the income and expenditure. A Patwari (accountant) helped him in this duty.
In Eastern India, all marriages were conducted in the presence of the Mandal (Village Head). In other words, he had the responsibility to observe the behaviour of people so that they did not breach the Jati laws.
Mandals often misused their powers. With the help of the Patwari, they often falsified accounts. They showed a lesser income from their property but they charged more from smaller farmers.