On clearance and settled cultivation
Passing through one village in the lower Rajmahal hills, Buchanan wrote: The view of the country is exceedingly fine, the cultivation, especially the narrow valleys of rice winding in all directions, the cleared lands with scattered trees, and the rocky hills are in perfection; all that is wanted is some appearance of progress in the area and a vastly extended and improved cultivation, of which the country is highly susceptible. Plantations of Asan and Palas, for Tessar (Tassar silk worms) and Lac, should occupy the place of woods to as great an extent as the demand will admit; the remainder might be all cleared, and the greater part cultivated, while what is not fit for the purpose, might rear Plamira (palmyra) and Mowa (mahua).
Buchanan described the view of the lower Rajmahal hills as exceedingly fine and picturesque. He observed:
Despite the aesthetic appeal, Buchanan noted a lack of developmental progress and believed the region held significant agricultural potential.
Buchanan believed the area had high potential for improved cultivation because:
Buchanan proposed a range of strategies to economically benefit from the land:
His suggestions reflect a colonial mindset that aimed to maximize land productivity and generate revenue from local natural resources.
Simar, Tanvi, and Umara were partners in a firm sharing profits and losses in the ratio of 5 : 6 : 9. On 31st March, 2024, their Balance Sheet was as follows:
| Liabilities | Amount (₹) | Assets | Amount (₹) |
| Capitals: | Fixed Assets | 25,00,000 | |
| Simar | 13,00,000 | Stock | 10,00,000 |
| Tanvi | 12,00,000 | Debtors | 8,00,000 |
| Umara | 14,00,000 | Cash | 7,00,000 |
| General Reserve | 7,00,000 | Profit and Loss A/c | 2,00,000 |
| Trade Payables | 6,00,000 | ||
| Total | 52,00,000 | Total | 52,00,000 |
Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
Simar, Tanvi and Umara were partners in a firm sharing profits and losses in the ratio of 5:6:9. On 31st March, 2024 their Balance Sheet was as follows:

Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
| S. No. | Particulars | Amount (in ₹ crore) |
|---|---|---|
| (i) | Operating Surplus | 3,740 |
| (ii) | Increase in unsold stock | 600 |
| (iii) | Sales | 10,625 |
| (iv) | Purchase of raw materials | 2,625 |
| (v) | Consumption of fixed capital | 500 |
| (vi) | Subsidies | 400 |
| (vii) | Indirect taxes | 1,200 |