The Qanungo "was an officer in each district acquainted with its customs and land-tenures and whose appointment was usually hereditary. He received reports from the patwaris (land-stewards) of new cases of alluvion and diluvion, sales, leases, gifts of land". Over the district Qanungos, there was a Provincial Qanungo.

In the Ain-i-Akbari (Vol. II, p. 49) it is stated that it was the duty of the Betikchi or Accountant, "at the year's end, when the time of revenue collections had closed, to record the balances due, and deliver the record to the Collector, and forward a copy to the Royal Court" It would seem from the text that the same duty in regard to the entire Subah had to be performed by the Provincial Dewan and the Provincial Qanungo.