Section 280 in Bihar Board's Miscellaneous Rules, 1958
280. Instructions for the preparation of estimate under "VII-Land Revenue."
- In order to secure uniformity in framing the budget estimate under "VII-Land Revenue", the District Officers are requested to observe the following instructions:-(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.(2)Collections from Government estates. - The estimate under this head should be based on the current demands shown against cross-heads II(b) (Private estates leased to the farmers for periods), II(c) (Government estates leased to the farmers for periods) and III(a) and (b) (Estates held direct by Government) of Return No. XLI.The other considerations mentioned in the case of "Fixed Collections" should be taken into account.(3)Collections of payments for services rendered. - The estimate under this head should show (i) general rate for management of private estates, (ii) other items (leave contribution, etc.) and (iii) recoveries on account of tauzi certificate, partition, etc., establishments.(4)Refunds. - The practice of classifying refunds as "voted" and "non-voted" and of including the former in the demands for grants under the respective expenditure heads has been discontinued since the 1st April, 1937. All classes of refunds are therefore, treated as not subject to the vote of the Legislature. The existing method of classification of refunds in the accounts as deductions from revenue, however, remains unchanged.(5)As regards the other heads in the budget form, the estimate against each should be ordinarily based on the average of the actuals of the last three years provided there is no reason to anticipate any abnormal variation under any head.
