Section 139 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
139. Payment of local cess in respect of estates held khas or let out in farm.
- The amount due to the District Fund on account of local cess in respect of Government estates either held khas or let out in farm and of the estates of recusant proprietors, whether retained under Government management or let out in farm for a complete financial year, shall be transferred to the Fund in advance in a single instalment in the first month (April) of that year.If a private estate is taken over in the course of the financial year, no additional payment shall be made to the Fund, but the amount due for such estate for the portion of the year shall be added to the estimate of the next financial year and included in the advance payment (in April) for that year and the deduction on account of an estate released in the course of a year shall be similarly adjusted.
