Section 114(1) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(1)It is the duty of Subdivisional and District Officers to report promptly the existence of any agricultural deterioration, and such reports should be forwarded by the Commissioners, with their own views, to the Board of Revenue for orders. In the case of both Government estates and temporarily settled private estates it will be a matter for consideration whether abatements or suspensions of revenue or rent should be granted. (Vide Sections VII and XX Chapter II of the Tauzi Manual, 1923). The reports will be forwarded, when the Board thinks necessary, to the Director of Agriculture.