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State of Bihar - Section

Section 65 in Bihar Chaukidari Manual

65.

Once the assessment list has been properly framed as above, it should ordinarily be unnecessary to revise it in toto in subsequent years. Ordinarily, the demand will vary little from year to year, and changes in village circumstances in the course of one year are few.In a succeeding year, therefore, the assessment list might be prepared in the following form, which deals only with the changes of the year:-
      Rs.
Total assessment of the year 1985 ... ...  
Total requirements of the year 1986 ... ...  
Difference ... ... ±
*Allowance for balance of the year 1985 ... ... ±
Difference to be provided for during 1986 ... ... A ±
Reductions from the assessment list, 1985 ... ... -
Serial no. Name of owner or occupier of house Trade business or other description Estimated annual income Amount payable annually during 1986 Amount payable annually during 1986 Reason of reduction e.g. death or reduction ofcircumstances
1 2 3 4 5 6 7
      Rs. p. Rs. p Rs. p  
Total less during 1986 on the assessment list of 1985 = Rs. B.Additions to the assessment list, 1985.
Serial no. Name of owner or occupier of house Trade business or other description Estimated annual income Amount payable annually during 1986 Amount payable annually during 1986 Reason of reduction e.g. death or reduction ofcircumstances
1 2 3 4 5 6 7
      Rs. p. Rs. p Rs. p  
Total addition during 1986 to the assessment list of = Rs. C. 1985.C-B-A.Name of collecting member.Signatures of the members of the Panchayat.