Section 106 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
106. Explanation of balances.
- General, and not detailed explanations of outstanding balances should be furnished with return I for the year classified as follows:-(i)Amount under realization by amicable arrangement.(ii)Amount under recovery by certificate.(iii)Amount proposed for remission.(iv)Amount realized since the close of the year.These explanations are not to be given in kistwar return X, but the general result of the collections should be reviewed in that return, as laid down in Rule 8-A, page 60 of the Tauzi Manual, 1923.On the other hand, no explanation is required in return I of the changes in the total annual demand of an estate, because such explanations are given in detail in respect, of each estate in kistwar return X and the kistwar abstract.
