Section 36 in Management and Working of the Forests
36. Revenue demand and outstandings (Forms Nos. 5, 25 and 28).
- (i) Revenue payable for timber and other produce sold under an agreement which is paid in one or more instalments on fixed dates will be entered in red at once on execution of lease in the proper columns in Form No. 5. Each sale will be given a serial number. All payments will be entered in black, in column "PAID", and all overdues in red. If any amount is paid by a contractor in excess of the demand or in advance against a Particular 'sale entered in this Form the amount will be entered in black in column "PAID" in the month in which it is collected and will be carried forward to the column "overdue" in the following months either as a minus black entry or as a red ink entry according as the payment is in excess or deficit of the amount due in the previous month. The revenue demands for which there is no agreement, such as the grazing and house licence fees realized by the Khas Mahal Authority in the Puri Forest Division, will be entered in this Form and will be treated as due on the last day of the financial year. Two copies of this form will be prepared, one copy being kept in the Divisional Office and the other sent to the Conservator of Forest monthly, which will be returned after his perusal.When revenue on account of sale of timber or other forest produce on royalty basis is paid in advance, the amounts will be at once credited to the appropriate sub-heads in the cash book, entries being made in red ink in Form No. 3 or 4, as the case may be, showing the nature of transaction, etc. Such revenue should in no case be left unadjusted for longer than three months. A ledger account should be maintained in Form No. 12, Forest Account Code, a separate account being opened for each contractor for each separate contract.Petty revenue demands, such as water rent, house rent, etc. should be entered in a register in Form No. 28, and maintained in Divisional Office. Any revenue not fully realised, in Form No 4, should be noted in the remarks column of that Form. The Form No. 4, should be kept pending until the amount is realised and other objections settled. As a matter of principle, no produce should be allowed to be extracted from the forests until the value is fully realised. Recoveries from subordinates for losses of or damage to Government property through negligence are not fines and should be entered either in Form No. 4, or in Form No. 28 to watch recovery.An abstract of realisations and outstandings in Form No. 25, will be submitted monthly to the Conservator of Forests by the Divisional Forest Officers with a note of all changes (by reference to serial numbers in Form 5) and additions.(ii)If any outstanding revenue becomes irrecoverable the sanction of the proper authority should be obtained to its being written off; and when the sanction is received, the amount should be entered in red ink, in the column "PAID" in Form No. 5, or in the column "Date of recovery" in Form No. 28, a reference being made to the sanction under which the entry is made.
