Section 280(1) in Bihar Board's Miscellaneous Rules, 1958
(1)Fixed collections. - The estimate under this head should be based on the current demands shown against cross-heads I (estates permanently settled) and II(a) (estates settled for periods with proprietors) of the annual return XLI for the financial year preceding that in which the estimate is prepared. To this add-(i)Probable additions to the current demands up to the close of the year under budget.(ii)Balance likely to remain unrealised out of the demand of the year in which estimate is prepared, i.e., the anticipated arrear demand of the year under budget.(iii)Amounts expected to be collected in advance during the year under budget on account of the demands of the following year.(iv)Total balance likely to remain unrealised at the close of the year under budget.(v)Anticipated deductions from the demands up to the close of the year under budget.(vi)Portions of the demands of the year under budget to be adjusted from the advance collections made in preceding years.(vii)Probable remissions to be made during the year under budget.For all practical purposes the items (ii) and (iii) above will counter-balance items (iv) and (vi) respectively, and the current demands of estates under classes I and II(a) plus and minus the expected additions, deductions and remissions will form the basis of the estimate. When, however, the District Officer has any reason to anticipate any abnormal variations in the arrear and advance collections of the year under budget as compared with those of the preceding years, or when, from his knowledge of any circumstances, he considers that the estimates arrived at in the manner indicated above will not represent sufficiently accurately the amounts expected to be actually realized during the year, necessary changes should be made and details showing how the estimates have been arrived at should be shown in the explanation sheets together with the reasons for making the changes.
