Section 77 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
77. Return No. III-List of defaulters.
- As soon as possible after the close of the year the Tahsildar will submit a list of defaulters in the form of return III. A defaulter for the purpose of this rule is a person who has not paid his dues on or before the 31st March. If any defaulter has paid up his dues in part or whole after the close of the year a note of that fact will be made in column 17 but the defaulter's name and arrears will appear in the return. The return will be scrutinized and tested by the Khasmahal Officer or any other officer not below the rank of a Kanungo deputed by the Collector for the the purpose, who will, after such enquiry, as may be necessary, pass order in which cases certificates are to be issued. He should certify on or before 1st July, to the Collector that this has been done.In addition the list will be scrutinised locally at such period as the Collector may prescribe.
