Section 173(1) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(1)An annual statement of grant or leases of Government lands at concessional rates, or sales of such lands on favourable terms, to local bodies or other public bodies, educational or other public institutions or associations or individuals is required to be furnished in the prescribed Form as given in Appendix C(12) to the Accountant General, Bihar, for incorporation in his Annual Appropriation Accounts, not later the 1st September, following the close of the financial year to which the settlement relates.
