Section 103 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
103. Scrutiny by Tauzi Deputy Collector.
- The Tauzi Deputy Collector is required to certify that the sums noted as collected against each estate during the period under review agree with the total of the sums entered in the Tauzi ledgers as paid within that period in respect of that estate. As regards khasmahal estates, the accounts in the tauzi department are not kept kistwar, the whole demand for the year being treated there as realizable from the 1st of April so as to admit of easy adjustment with the khasmahal accounts which are only balanced yearly. Only the sums unpaid at the end of the year are treated as arrears.Note. - For the purpose of preserving agreement with annual return XII the khasmahal accounts in the Tauzi Department should be balanced on the 31st March. Where various kists are recognised, and, in the absence of special arrangements with the tenants to the contrary, there must be quarterly kists, the accounts can be balanced at the close of any kist at which it is found expedient to file a certificate against a tenant; and this can also be done at the close of the agricultural year should a tenant demand a clearance receipt then.
