Section 94 in The Bihar Government Estates (Khas-Mahal) Manual, 1953
94. Interest is not to be charged on arrears except on demand for which a certificate has been signed.
- The Board has ruled that interest is not to be charged on arrears of rent in khasmahals. In such estates the rent is analogous to revenue, and interest is never charged on revenue, the powers of enforcing payment being more summary and stringent than in the estates of private individuals. This prohibition does not apply to interest under Section 17(a) of the Public Demands Recovery Act (Bihar and Orissa Act IV of 1914) on demands for which a certificate has been signed.As regards the levy of interest from the date of signing the certificate up to the date of realisation, i.e., actual recovery of the demand, instruction 9 (2), pages 107-108 of the Certificate Manual, 1937, excuses interest in the following cases:-(a)No interest should be charged on any amount below Rs. 12.(b)No interest shall be charged in any case where the period between the date of making the certificate and the date of realisation is two months or less. In cases where this period exceeds two months, interest shall be charged for the whole period, counting from the date of making the certificate, subject to the provisions of clause (c) below.(c)Fractions of months, when the period exceeds two months, and fractions of rupees, where the amount exceeds Rs. 12, should be disregarded.(d)The interest charged should be entered on the notice of attachment or warrant of sale along with the original amount of the certificate and the process-fees due.
