Section 98 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
98. Return No.1.
- The first return for the half year ending the 30th September should reach the Commissioner and the Board by the 15th November and 1st December, respectively, and the second for the whole year, from the 1st April to the 31st March, by the 16th July, and 31st July, respectively. In case of delay a full explanation should always be furnished with the return. In the copy intended for the Commissioner's office figures should be shown separately for each estate, but in the copy intended for the Board sub-divisional totals only need be given. Rent, cess and miscellaneous demands should be shown separately for each estate, or subdivision, as the case may be, in three lines, and the grand totals should also be struck in three separate lines. The annual demand will be taken from the previous years returns subject to the net alterations during the year as shown in Register 40. Arrear demand and advances will be taken from the last year's return, while the current demand will be the annual demand minus advance payments for the year in question. Collections will be entered up from Registers III-A and III-B and remissions from Register VI. The balances will be obtained by subtraction of collections and remissions from the demand.To facilitate check of the progress of collections the return should be supplemented by a statement in the form of return I, part II, comparing the results with those of the corresponding period of the preceding two years. The return forwarded to the Board should be accompanied by a copy of any remarks of other than a routine nature recorded by the Commissioner on the return as submitted to him.
