Section 129(iv) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(iv)The estimates for payment of the local cess to the District Fund and for its recovery from the tenants and farmers shall include the dues in respect of all estates whether the properties of Government or those of recusant proprietors and whether they are held under Government management or are let out in farm; and the estimates shall be calculated according to the principles laid down in Rules 82 and 83 of the Bihar Cess Manual, 1943.
