(i) As regards the submission of registers by the Settlement Officer, the mere fact that a grant is of the annual value of Rs.50 or less does not suffice to bring its continuance within the power of the Financial Commissioner, unless in addition, the grant is for one of the particular purposes specified in paragraph 56(1) below, and limited in time to the terms of the expiring settlement, or to the life or lives of the manager or managers of the institution for the time being.
(ii) The value of the muafi, as estimated in the new settlement, and not at the expiring or previous settlement, should be reported.
(iii) As regards the terms of release of any particular muafi, the actual words of the orders governing the case should be quoted, not a paraphrase, still less a translation of an Urdu translation of the original orders. In cases of dispute or doubt, it is the actual wording only which is of value.
(iv) Cases in which grants are intended to be in perpetuity, and to which either no condition is attached, or the conditions of loyalty and good conduct are attached, do not require orders, but are brought only to the notice of the Financial Commissioner for special verification.
(v) Grants which are to be “during the pleasure of Government” are correctly referred for the orders of Government.
(vi) A grant relating to more than one estate should be treated as a separate grant for each estate to which it extends.
(vii) These registers are to be treated and considered as summaries of files, but not the files themselves. Individual cases should have individual files.