Section 111 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
111. Method of inspection after-notice.
- When making an inspection after notice the Gazetted Officer should have before him all the tahsildar's registers. He will then proceed to:-(a)compare the duplicate receipt with the receipts held by the tenants, and with the entries in Register II and in Register III-A (or III-B);(b)check the totalling of Registers III-A and III-B and the correctness of the account-keeping in Register II;(c)Compare the entries of all remittances to the treasury in Register III-A with the tahsildar's pass-book or challans, and in particular see whether the tahsildar delays in making remittances and whether the amount at any time in his hands has been excessive compared with the security given by him;(d)scrutinize the alterations in the rent-roll which affect the demand comparing them with the corresponding entries in Register II and the parwanas received by the tahsildar under Rule 57;(e)check all remissions entered in Register II with the advises received by the tahsildar under Rule 63, beginning from the date of the last inspection;(f)check the arrear list (Return no. III) by questioning the defaulter about the accuracy of his account, or by a reference to register II if he is absent;(g)inspect the stock of rent-receipt books, to see that it is not excessive and that all the books are of the current year's issue;(h)discuss with the tenants the agricultural experiments, the expenditure of the money allotted for improvement (which should be inspected), and the need of further improvements in respect of water, sanitation, roads and markets.Items (b), (c) and (d) do not require the actual presence of the tenants and can be taken up before or after the other items. Complaints regarding settlements of abandoned tenancies or waste lands can be more conveniently taken up when mutations are being inquired into, and item (h) should be taken up on the same occasion, if there has been no time to spare at the accounts inspection.
