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State of Bihar - Section
Section 86 in Management and Working of the Forests
86. Capital and Revenue Accounts of residential buildings.
- The Government considers that it is desirable to maintain a Capital and Revenue account of forest buildings on the same lines as those maintained in the case of buildings which are on the books of the Public Works Department. The Chief Conservator of Forests and the Conservator of Forests will open in their offices, a Capital and Revenue Register and will forward annually a copy of the entries contained therein to the Superintending Engineer to enable that officer to exercise a check on the assessment of rent. (Abstract from letter No. 7124 R. dated 28th October, 1913 from the Revenue Secretary, Government of Bihar and Orissa).It is not considered that the Civil Account or Public Works Code either expressly directs or intends that residential buildings of the Forest Department shall be brought on the books of the Public Works Department.Capital and Revenue Accounts should be prepared in the form attached for non-Public Works Department residential buildings, the cost of which exceeds Rs. 5000 for each residential quarters and submitted to the Accountant General, Bihar every year not latter than 31st July each year. In the case of residential buildings whose capital cost cannot be ascertained from records, the [A. G's Circular No. 374 dated 25th May 1926 and No. 38 dated the 8th July, 1826] present estimated value there of may be taken as the capital cost.The rates of interest given in the following table should be applied in calculating the standard rent of residences and filling in the column 13 of the return.| Date of acquisition or construction of the residence. | Rate of interest | |
| Buildings occupied on or before the 19th June 1922. | Buildings occupied after the 19th June 1922. | |
| Before 1st April 19191st April 1919 to 31st July 1921..1st August 1921 to 31st December1921From 1st January 1922 until further orders | 3 ½ per cent.3 ½ per cent.3 ½ per cent.6 per cent. | 4 per cent.5 per cent.6 per cent.6 per cent. |
| Locality. | Serial no. | Particulars of buildings. | Capital outlay to end of year under report. | Cost of value of site including expenditure onits preparation which has not been taken into account incalculating the standard rent. | Capital cost of- | |||
| Building excluding site. | Water-supply and sanitary installation. | Electric installation. | Total | |||||
| 1 | 2 | 3 | 4 | 5 | 5(a) | 5(b) | 5(c) | 5(d) |
| Number of years for which revenue accounts havebeen kept. | Annual allowance of maintenance | Actual expenditure on maintenance | Interest on capital outlay to end of year underreport (column 4) or rent payable by Government. | Total annual cost to Government, i.e., total ofcolumns 12 and 13. | ||||
| Ordinary. | Special | Municipal and other taxes payable by Government. | During year. | To end of year under report. | Average per annum. | |||
| 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Standard rent per annum calculated under | Rent realised during the year | Remarks(1) Information as to whether the particularoccupant pays rent under Fundamental Rules 45A and 45B.(2)Explanations of short realization.(3) Reference to ordersfixing, special rents, rates, etc.(4) Explanation of excessof average annual maintenance charges over the amount permissible(columns 7 and 8) | ||||
| Date from which it is operative. | Fundamental Rule 45A. | Fundamental Rule 45B. | Monthly rate. | Number of months. | Amount. | |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |