Section 173(2) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(2)The annual statement prepared in the prescribed form should be furnished to Government in the Revenue Department not later than the 1st week of May every year.(a)by the Board of Revenue in respect of the lands under the charge of the Collector;(b)by the Public Works Department in respect of the lands in their charge;(c)by the Education Department in respect of the lands which are acquired by Government at the cost of the school authorities and then leased out by that Department for a period not exceeding 30 years and on the terms and conditions referred to in the Note to rule 171.