Section 113 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
113. Amount of checking.
- The number of items or length of the period to be checked by the Gazetted Officer and the ministerial officer, separately, should be definitely prescribed by the Collector. If the checking is by numbers, these should be checked in the case of large estates 15 per cent of the entries covering a period of one year in all, and in the case of small estates 30 per cent of such entries. The checking officer will certify in writing the number of items checked (or the length of the period checked) and that he has checked all remittances in register IIIA with the entries in the pass-book or duplicate challans, and these certificates will be preserved in a separate file in the headquarters office.In checking registers II, IIIA and IIIB, the officer must initial each item checked.Note. - The Board desires that in those estates in which the percentage of collection drops below the percentage prescribed in Appendix II, page 202 of the Bihar Tauzi Manual, 1923 the percentage of receipts to be checked with the books should be in the inverse ratio, for example, if the actual collection be Àth of the prescribed standard the percentage of check should be increased by ⅓rd, provided the maximum may not exceed double the limit mentioned above. The District Officer is expected to use his discretion wisely in this matter.
