Section 92(b) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(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).
