Section 92 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
92. Remission and suspension of revenue demand.
(a)The Rules regulating the remission and suspension of the demand of land revenue on the occasion of widespread calamities are contained in Chapter II, Section XX of the Tauzi Manual, 1923. So far as accounts are concerned, the duty of the headquarters office is to give timely notice of the orders to the Tahsildar, with a careful definition of the class of tenancies or enumeration of the individual tenancies concerned.(b)The cases of individual tenants in arrears are dealt with upon the scrutiny of the arrear list (see Rule 77) by the Gazetted Officer. Recommendations for remission must be submitted for orders to the Collector. When a remission is granted, the tenancy is entered in the Remission Register VI which is to be maintained at headquarters only in the forms given in Appendix B (9) and a copy of the entry is forwarded to the Tahsildar along with an acknowledgement form to be returned by him duly signed. The authority who is competent to sanction remissions in khas mahals is the Collector, up to a limit of Rs. 100 for each separate estate. Above that limit the sanction of the Commissioner is necessary (see Rule 6, Section XVIII, Chapter II of the Tauzi Manual, 1923).
