Section 173(3) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(3)The statements received from the officers mentioned in (2) above will be consolidated into one statement in the Revenue Department of Government together with the particulars of such further concessions, if any, granted during the year as it may be found necessary to include in the statement, before it is transmitted to the Accountant-General, by the prescribed date.Appendix A
