When you tally the bill backwards, you add the amount paid and the amount returned. So you add bill=72 & change=3 totaling to 75. You don't add waiter's change 2 as it is included in the 72 you mentioned.

 

In your logic

"They all contributed Rs 24 -- that is 24x3=72 & 2 rupees are in the waiters pocket."

 

should read as:

They all contributed Rs 24 -- that is 24x3=72 & 3 rupees was received as change.

 

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