Section 105 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
105. Comparison of return No. 1 for the year with return XLI.
- Return No.1 for the year should be compared with the annual return XLI, and a certificate should be submitted with the former return to the effect that the comparison has been made in respect of each estate included in the return and that the figures in the two returns agree. The agreement as to the demands and balances shall be certified by the Khasmahal Officer and as to collections by the Tauzi Deputy Collector. If they do not agree it should distinctly be stated that the discrepancies have been explained or reconciled.
