Section 128 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
128. Budget estimates.
- The estimates of expenditure for management and improvement of Government estates are to be framed annually in the form under the budget head "7-Land Revenue Management of Government estates". Provision should be made under the sub-head "Collection of Revenue" for management expenses only and under the sub-head "Outlay on improvement" for improvement. A full explanation is to be given when the cost of management proper exceeds 8½ per cent of the estimated collections. For improvement the District Officers will state his estimated requirements according to his detailed programme.
