CHAPTER XI
REVENUE
ADMINISTRATION
(a)
Land Revenue Administration
(i)
History of Land Revenue Assessment and Management
The Nawashahr District has been formed as a separated district on
Early
Period
From the time immemorial, land revenue constituted the principal source of income of the State. It has been customary for a cultivator to pay something to the rulers. No authentic information is available of how this tax was levied in the dim past. But from the days of Manu, the problem of administration of land revenue was the determination of the State’s share in the produce of the cultivable land. Manu’s account of fiscal administration of ancient Hindu States gives a graphic description of land revenue system which formed the main source of income of Government. Land revenue was levied on gross produce of all arable land, varying according to the soil and the labour required to cultivate it. The pattern and process of assessment and collection of land revenue, however varied from one area to another. The traditional Indian concept of the King or ruler having a right to share the produce from land owners has also been applicable to the present area of Nawashahr District.
Medieval Period
Sultanate Period.- The land revenue was the most important source of the Sultan’s income. It was derived from Khalsa or crown lands and iqtas or territories granted to officers either for a number of years or for the lifetime of the grantee. The bulk of the land revenue was farmed out to military officers and jagirdars who usually collected much more than what they paid to the State. It was a vicious system, for besides entailing loss of revenue, it increased the power of the Jagirdars to the detriment of the Sultan’s authority. The rate of assessment of the land revenue was unscientific and arbitrary. It varied from time to time. It may be said that the fiscal policy of most of the Sultan ignored the interests of their subjects. The Sultans discriminated against a particular section and sequeered them more than they did their coreligionists.
Sher Shah Suri was the first Muslim ruler to lay down sound principles of revenue administration. After a careful survey of the land, he settled the land revenue direct with the tillers of the soil and fixed the State demand at one-third of the gross produce payable either in money or in kind. He instructed the revenue officers to be lenient at the time of assessment, but to be strict in the matter of collection. He allowed remission of rent in suitable cases. To save the tenants from undue harassment, their rights and liabilities were already defined.
Mughal Period.- Much of the excellent work of Sher Shah Suri (in field of revenue administration) was undone by the disorder and confusion which followed his death. It was Akbar (AD 1556-1605) who revived the revenue system and in doing so considerably improved upon the legacy of Sher Shah. After a few experiments which did not prove satisfactory, Akbar appointed Todar Mal as his Finance Minister in 1582 and a new era of revenue reforms began. His assessment superseded that of his former superior, Muzaffar Khan. For the effectual introduction of the system , three separate objects had to be accomplished (1) by a correct measurement to ascertain the assessable area; (2) to find out the produce of the land and the share payable to government and (3) to fix a money payment for such share. The unit of area was the bigha of five eighths of an acre. The money-unit was dam of which 40 went to a rupee. In the measurement land was classed as cultivated, land which required fallows, land which had not been cultivated within three or four years, and land which had not been cultivated within five years. Cultivated land was divided into three classes. The produce of each class was ascertained, but it does not appear how this was done. An average of the three was taken, and one-third of this was assumed as the Government share. Price-lists for nineteen years preceding the survey were obtained from a number of places. The value of the government share at the rate of each year was calculated and the average of the whole nineteen was assumed as the government demand. The settlement was originally made annually, but afterwards for a term of 10 years, on an average of the payments of the preceding ten years. Land acquiring fallows paid only when cultivated, and the other two classes were assessed on favourable terms when first brought under assessment. A large number of various taxes were abolished when the settlement was made, (though some, as the dahseri, or royalty of 10 sers (Seers) of grain on each cultivated bigha, were retained), and the officials were directed to be paid from imperial funds. The people however . had the right to pay in kind if they liked and it seems incredible they they should have paid to any large extent in cash.
In the Ain-i-Akbari composed by Sheikh Abul Fazal ,the division of the empire into provinces (subhas), division (Sirkars),mahals (corresponding to the modern parganas) is given as it stood about 1590 A.D. Owing to the disturbed State of the country during the second half of the eighteenth century, accompanied by Sikh federal system and followed, when some sort of order was restored, by the division of the country in talukas. The pargana system became quite obsolete, and consequently no help is to be got from the present state of things in any attempt made to show the original organization. It is quite impossible to fix the limits of the different mahals their names can be only guessed at in many cases, and in course of time each transcribers has added his own mistakes, for which the Parisan character has afforded unlimited facilities. The Sirkars were divided into dasturs or districts and there are separate Sirkars and dasturs or districts) and there are separate Sirkars and dasturs statements in the Ain-i-Akbari; but unfortunately they do not agree even in number of mahals, let alone in their names, and thus confusion becomes worse confounded. The Sirkars of Doaba Bist Jalandhar is said to have contained 7- Mahals, and seem to have comprised the whole of the Jalandhar and Hoshiarpur District, part of Kangra with Suket and Mandi and other hill tracts (Himachal Pradesh). It belonged to the Subha of Lahore.
Since the Ain-i-Akbari was drawn up about four centuries have elapsed. Immense political changes have taken place, but the country has altered comparatively little. Then, as now, Jalandhar was a highly cultivated tract. But the cultivation has much extended. Much of the fertile low lands have been added to the Doab by changes in the course of the River Satluj. After all changes, enough still exist unaltered to attest the substantial accuracy of the description the country given by Abul Fazl.
The later Mughal emperors soon dropped the cash assessments of Raja Todar Mal as un profitably just, and leased cluster of villages to the highest bidder. Under the Sikh confederacies even this remnant of system disappeared, and the ruler took whatever he could get. Ranjit Singh followed the same principal with a greater show of method, giving large grants of land in jagir on service tenure, and either leasing the rest to farmers or entrusting the collection of the revenue to Kardars, who paid him as little as they dared.
Sikh Period.- Under Sikh rule, the revenue administration was exceedingly simple. The ruler took whatever he could get and whenever he could get it. The feudal system was at the first in full force. The big chiefs of a confederacy (misl) had smaller chiefs under them, and those again their retainers, and so on till the simple horsemen were reached. The great barons had large estates, the lesser smaller, and the horsemen had their shares in the village, All squeezed the agriculturist to the best of their ability, and practically left him only a bare livelihood. The chief seized as many villagers as he could and built himself a fort. He then deputed subordinates to collect the revenue in those estates which he could not look after himself.
Revenue was paid in kind, by actual division of the crop or by appraisement. Cash was paid only for certain crops: cotton, cane, chari, tobacco, pepper, false-hemp, vegetables and the spring fodder crops. Any measurements needed were done by pacing. Rough lists were drawn up of the amount due or collected from each man, but they seldom went beyond the person who prepared them and as to keeping regular accounts of the yearly collections, no one ever seems to have thought of such a thing. The cash and produce were sent by his subordinates to the Chiefs, who spent the former and fed his retainers on the latter, and stored what remained over for future consumption or sale when prices were favourable. Under Ranjit Singh, exactly the same sort of thing went on. The whole country was placed under a Governor or Nazim. Under him it was largely held by Jagirdars, often the descendents of old chiefs on condition of supplying so many troopers and rendering other service.
The Jagirdars followed in the footsteps of their predecessors. The land retained by government was partly farmed out. The farmer could do very much what he pleased, so long as he paid the sum agreed on. Land not held by Jagirdars and not farmed was managed by Kardars, or agents, who were allowed a certain establishment and got pay every six months. The jurisdiction of a Kardar seems to have been called a Ta’aluka, and apparently it was sometimes divided into tappas, and its limits varied constantly. The Kardar had no certainty of permanent employment, rather the contrary; and so naturally his great object was to enrich himself as far as he could within the shortest time possible. He accordingly cheated his employers and robbed the peasantry as far as he dared. It was a regular case of batai lutai (division of the crop is robbery). The accounts kept appear to have been usually in a State of hopeless confusion, greatly facilitated by a prevailing custom of giving with one hand and taking back with the other. The share of the produce due to government was held to be one–half . On land held by persons employed in collecting the revenue, called mukaddam in the village, and chaudhri in the Tappa or Ta’aluka. The demand was generally lowered to two-fifths, or one third, or even one-fourth. The government agents, however, did not succeed really in collecting one-half the produce, and government did not get what they collected. To make the deficiency there were extra taxes, levied on all imaginable pretences.--------------“there were presents to the King, his Court, his Ministers, his favourites, the provincial Governors, and their train of subordinates; gifts on the occasion of marriages, solemnities, or festivities in families of royalty or nobility. Subsistence allowance for the sowars and other Government menials and myrmidons, who were constantly quartered and billeted in the village --------------none of those little perquisites, which add much to the comforts or rustic life, escaped the grasps of a Kardar. Grass, wood, timber, fruit, garden produce, were all seized upon ----------------- The site of the village could not be removed, no house could be built, no well erected, no plot enclosed without the payment of a fee"1. Collections were made from the actual cultivator. Joint responsibility was not enforced, and could not be when each man’s own burden was the utmost he could bear. If any cultivator failed, the Kardar made arrangements to get his land cultivated by some one else. Towards the end of the Sikh rule, when the capacity of the several estates had become well known, cash assessments were not uncommon, especially during the governorship of Misr Rup Lal. But there was no permanency in such assessments; either party might go back to payment in kind; and it is said this was not an uncommon practice with the government officials, if the harvest promised to be above the average. The people got the money from the bankers, to whom they sold their crops.
Revenue History Under the Sikhs.- Mohkam Chand and his son Moti Ram held the Jalandhar Doab until 1831. In that year , Moti Ram was recalled and Sheikh Ghulam Muhi-ud-din, a tyrannical and grasping man appointed in his place. The people of the Doab complained so bitterly of his oppression, that in the following year he was superseded by Misr Rup Lal, a man of entirely different character.
1 Temple, Richard, Report on the settlement Under Begn.IX of
1833 of the District of Jullundur, Trans-Sutlej States,
1846-1851(Lahore,18520, Para 156)
He is described as “an able humane ruler, true to his word and engagement; loved by the agriculturists and dreaded by evil-doers”2. A better man could not have been chosen. He was wealthy, and for this reason free from one powerful inducement to oppression. Being connected more over, by marriage with a Jalandhar family, he had an interest in the prosperity of the country. He was more successful than his predecessors in introducing cash payments of revenue, for his assessments were more light and equitable. He compounded in one sum for the revenue and for all extra dues and cesses leviable by the State; and his rates were such that holders of his leases, seldom hesitated at a later period to produce them before the British Settlement Officer--- a sure sign that they would not object to pay his assessments. Even in the famine year of 1833 there were very few unpaid balances. He resided constantly within his jurisdiction, and kept a close watch upon the conduct of his subordinates. It is even said that he would not accept the smallest present. “Among the long roll of Sikh Governers, who, as a rule, considered the people under them as rated for their private profit, it is refreshing to meet with a man like Misr Rup Lal upright and just whose name is to this day remembered by the people with respect and affection”3. He ruled the Doab from 1832 to 1839 A.D. (1889 to 1896 Samvat). Probably, his praises would not have been sung so loudly if he had not come in between the two administrations of Sheikhs, who had ground down the people before him in the first, and raised his demand largely in the second, besides levying extra dues as they saw fit. In the tract now represented by the erstwhile Nawashahr Tahsil wanting the usual moderation of the Misr was wanting and his demand was unusually high, in many cases corresponding with that of the Sheikhs.
On
the death of Ranjit Singh, the Misr was
recalled, and Sheikh Ghulam Muhi-ud-din the former oppressor of the Doab,
restored to office. He at once raised
Rup Lal’s assessments 25 per cent and then left Jalandhar, making over the
authority to his son Imam-ud–din. The new rulers did not even profess to adhere
to the enhanced assessments at first demand. They were under little control,
the affairs of the
2 Memorandum on first eight years of British rule in Hoshiarpur, by
3 Ibid
that of oppression. Neither father nor son was often resident in the Doab, but made over charge to, Lieutenants. The best known of these were Sandi Khan in Hoshiarpur and Karim Bakhsh in Jalandhar. These persons were found in charge at the time of annexation (1846). The term Sheikhan is particularly applied to several nazims of that tribe, who jointly ruled the Doab and farmed its revenue. They ruled from 1840 to 1849, and the most notorious among them are the Imam-ud-din and Karim Bakhsh just mentioned; it can not be said that they bore a high character for moderation. If the Misr’s jama represents the least that a country ought to pay , the Sheikh’s jama would respect the most that it could pay. The Misr compounded in one sum for the revenue and for all extra dues and other cesses leviable by the State. The Sheikhs fixed a money assessment, based upon actual appraisement, and reserved to themselves the right of collecting additional items, as avarice might dictate or necessity demand.
Collection of Revenue under British Rule and Thereafter.- When the area falling under present Nawashahr District (the present district was part of Jalandhar and Hoshiarpur District at that time)came under the British rule, they seem to have at once introduced a system of cash assessments with short leases. These assessments were based on the estimates of the previous income of Sikh Rulers, but these could not be realised in full except in unusually good harvest year. The actual income from the land revenue each year fluctuated greatly and depend upon the nature of harvest. To overcome this problem, the principle of contact assessment in cash was applied throughout the State and revenue was assessed in this form on the revenue estate as a whole. The assessment was made at every settlement and could not be altered till the next settlement. The settlement concerned the present area of Nawashahr are as under:
Summary Settlement, 1846.- When, in 1846, the Doab came into British possession, a Summary Settlement was made in Nawashahr, the west of Nakodar and Jagir villages of Jalandhar by Vansittart and rest of the Jalandhar District and Hoshiarpur District by John Lawrence (afterwards Lord Lawrence). There is nothing to show on what principles the Summary Settlement was made. But, no doubt the plan adopted was to take previous demand, especially Misr Rup Lal’s as a basis, and alter them when enquiry seemed to show they were unfair. It was desired that the British taxation should be less that of native government which preceded it. The assessment imposed settlement was Rs 3,76,251 for Garhshankar Tahsil (Hoshiarpur District) to which the present tahsil Balachaur of Nawashahr District was a part. The Summary Settlement demand for Nawashahr Tahsil was Rs 3,49,457.
Regular
Settlement 1846-1851 (and Regular Settlement 1852).- This was begun in 1846, and was completed in 1851.
Up to the commencement of the latter year, there was only one establishment for
Jalandhar and Hoshiarpur Districts. After that a separate Settlement Officer
was appointed to each District. The settlement was begun by Mr Christian, and
carried on by him up to April 1849. He effected the demarcation of boundaries,
and completed a large portion of the field survey, and assessed a part of the
Phillaur Tahsil paying about half a lakh of revenue. During the next year,
Pearson was in charge. He completed the field survey, with few exceptions,
assessed the rest of Phillaur, chiefly on Christian’s data, and most of Tahsil
Jalandhar, made much progress in the investigation of revenue-free grants, and
commenced the record of rights. In April 1850, Scott succeeded him. He was
obliged shortly to proceed to the hills on account of ill-health and finally to
take furlough, and so little more than a general advance in the miscellaneous
business of the Settlement was effected. In January 1851, Sir Richard Temple
was placed in charge. He completed the Settlement, and furnished the Final
Report, which is dated 25 October 1851 . During the course of the Settlement, a
Revenue Survey was made; many villages, principally in the north-east of the
Jalandhar and south of the Nawashahr Tahsil were transferred from Hoshiarpur
District to this district, and out-lying villages under the British were
exchanged for Kapurthala estate scattered about the district.
The regular settlement for Hoshiarpur District was started immediately after summary settlement alongwith the Jalandhar District. This was conducted by different Settlement Officers in various parts of the Hoshiarpur District. In 1851, the Settlement work for Hoshiarpur District was separated from Jalandhar and new Settlement Officers were appointed for this area. The Hoshiarpur and Garhshankar Tahsils were settled by Mr. Melvill. The present Balachaur Tahsil of Nawashahr District was part of then Garshankar Tahsil. The results of Settlement 1846-1851 (for Nawashahr Tahsil) and Settlement of 1852 (for Garshankar tahsil) may be briefly summarised as follows:-
|
Tahsil |
Assessments (Rs) |
Increase of decrease compared with Summary Settlement (Rs) |
|
Nawashahr |
3,26,084 |
-21,373 |
|
Garhshankar |
3,54,781 |
-21,470 |
The rate of new demand was Rs 2-0-7 per
cultivated acre for Nawashahr Tahsil. For Hoshiarpur District there were some
inequalities in the directions over assessments, except Garhshankar Tahsil,
which had to be redressed. In the Garhshankar Tahsil, however, the settlement
proved quite successful.4
First Revised Settlement, 1879-1884*.- The first revised settlement was undertaken by Captain Montgomery, operations lasting from 1879 to 1884. The report of the Garhshankar Tahsil was, however, written by Mr. A. Kensington, the Assistant Settlement Officer. The revised settlement was a distinctly moderate, the dominant note being one of the cautions due to apprehension as to the spread of damage by hill torrents. Even then, from an agricultural point of view, the district was fully developed and a little increase in cultivation could be expected in the future. In the Hoshiarpur Tahsil, there had been an increase in the cultivated area ranging to 12 per cent, while in Dasuya and Garhshankar Tahsils the increase had been only 2 and 3 per cent respectively. The financial results of the revised settlement may be summarized as follows:-
|
Tahsil |
Assessments (Rs) |
Increase or decrease compared with regular settlement (Rs) |
Increase or decrease per cent on regular settlement (Rs) |
||
|
Dasuya |
4,01,219 |
+18,975 |
+5 |
||
|
Hoshiarpur |
3,76,678 |
+14,551 |
+4 |
||
|
Garhshankar |
4,06,114 |
+51,333 |
+13 |
||
|
Una |
2,87,488 |
+29,456 |
+10 |
||
|
Total |
14,71,499 |
+1,14,315 |
+8 |
||
The highest increase taken in any one
circle was 32 per cent, in the Bit Manaswal. In addition to the above
assessment, there was a fluctuating water advantage rate of irrigation from
Shah Nahr at Rs
4 R.
Humphreys and H.L. Shuttleworth, Final
Report of the Second Revised
Settlement, 1910-1914 of the Hoshiarpur
District (
5 Ibid.
* This settlement covers the area of
present Balachaur Tahsil of Nawashahr
District which was part of
Garhshankar Tahsil of Hoshiarpur District
Second Revised Settlement, 1910-1914*.- The settlement operations
commenced in October 1910 and finished in September 1914. They were
carried out by Mr. R. Humphreys, Settlement Officer, Hoshiarpur. The
settlements were made on the basis of circles in each tahsil.
The financial results of the settlement may be summed up as follows 6:
|
Tahsil |
Assessments |
Increase or decrease
compared with the first revised settlement (Rs) |
Increase or decrease per
cent on the first revised settlement (Rs) |
|
Dasuya |
5,32,830 |
+1,31,611 |
+25 |
|
Hoshiarpur |
5,02,009 |
+1,25,331 |
+25 |
|
Garhshankar |
5,10,422 |
+1,04,308 |
+20 |
|
Una |
3,20,600 |
+33,112 |
+10 |
|
Total |
18,65,861 |
+3,94,362 |
+20 |
Working of the Second Revised
Settlement.- The assessment made in the settlement operations in the
district, during the Second Revised Settlement of 1910-14, was due for
reassessment after a period of 30 years. But, it could not be undertaken on
account of the World War II (1935-45) followed by the partition of the country
and its
First Revised Settlement, 1880-1885**.- The Revised Settlement of Jalandhar District was commenced in January 1880 and completed in November 1885. Mr Purser was in charge, as Settlement Officer, for the whole time except three months, when Gordon Walker acted for him.
Settlement
Instructions
The instructions given to Mr Purser for his guidance in the assessment were that the Government demand was not to exceed half the net produce of an estate, or, in other words, half the produce ordinarily receivable by the landlord either in money or kind; that special attention
6
Ibid.
* This settlement covers the area of
present Balachaur Tahsil of Nawashahr
District which was part of
Garhshankar Tahsil of Hoshiarpur District
** This settlement covers
the area of present Nawashahr Tahsil of Nawashahr
District which was then a tahsil of Jalandhar
District.
was to be paid to produce estimates, as produce rents prevailed in the district; that all circumstances bearing on the assessment, such as rent
rates where cash rates existed, the habits and character the people proximity of marts, facilities of communication, etc. were to be allowed due weight and that the gross assessments for each assessment circle having been framed on the principles thus indicated, revenue rates on soils were to be deduced, and to form the basis of assessment of particular estates.
Rates and Resulting Revenue
Mr Purser framed half net assets estimates accordingly, which brought out a demand of Rs 17,05,303 for the whole district. His views in the matter were not accepted by the Settlement Commissioner and Financial Commissioner. The rates proposed by Mr Purser were, therefore, considerably revised, and as sanctioned by the Financial Commissioner brought out a revenue of Rs 15,11,810 as compared with Mr Purser’s proposed revenue of Rs 14,14,045.
The actual new demand amounted to Rs
15,10,159. The rebate of Rs 24,448 was due to new wells whose period of
protection was still in force. The new demand was 14 per cent in excess of the
former demand of Rs 13,17,594 and 13 per cent below the half assets estimate of
Rs 17,05,303 and was at the time the highest revenue paid by any district in
the then Punjab, though in respect of area was the smallest district in the
province except Delhi and Shimla. The incidence of the revenue fell at the rate of Rs
The following were the extra cesses collected:-
|
|
Formerly |
|
||||
|
|
|
As |
Ps |
|
As |
Ps |
|
Local rate ( per cent on revenue) |
8 |
5 |
4 |
10 |
13 |
4 |
|
Lambardar’s cess |
5 |
0 |
0 |
5 |
0 |
0 |
|
Patwari’s pay |
4 |
0 |
0 |
3 |
11 |
2 |
|
School cess |
8 |
0 |
0 |
|
- |
|
|
Road cess |
1 |
0 |
0 |
|
- |
|
|
Total |
19 |
5 |
4 |
19 |
8 |
6 |
This assessment of Jalandhar was certainly a full one, but it cannot be regarded as excessive, considering that since the Regular Settlement of 1851 cultivation had extended by 4 ½ per cent, irrigation by 38 per cent, and that the prices of agricultural produce had risen at least 25 per cent.
The settlement was sanctioned for 30 years from the Kharif of 1885 inclusive.
Working of the First
Revised Settlement7
When carrying out the first revised settlement from 1880 to 1885 Mr Purser took so pessimistic view of the future of the district, and especially in prices, and deterioration of the soil by action of the ‘chos’ or hill torrents, that, in spite of considerable increases in cultivation and well irrigation and a large actual advance in prices, he proposed an assessment which exceeded by only 7 per cent the former demand fixed as far back as 1851. The provincial Government raised this percentage of enhancement to 17. Nevertheless, in commenting upon the character of the new assessments, the Government of India expressed grave doubt whether its leniency did not amount to an injustice to the general tax-payer, and it was with some misgiving that in 1892 they confirmed the settlement for a term of 30 years. Events proved that their doubts were well founded and that Mr Purser’s gloomy anticipations were completely erroneous. The demand sanctioned in 1885 was paid with the greatest ease, and the principal argument for caution, namely the expectation that the rapid growth of population would outrun any possible development of the district’s resources, was falsified, partly by the enterprise of the people in increasing the outturn by sinking new wells and in seeking new outlets afforded by emigration to the canal colonies and elsewhere, but partly also by the unfortunate ravages of plague.
Second Revised Settlement 1913-1917.- Since the First Revised Settlement, 1880-1885, there had been a striking expansion of resources of the district which justified a substantial enhancement of the land revenue demand. The actual assessment, thus, imposed by the Second Revised Settlement, 1913-1917, of the Jalandhar District, was Rs 19,62,313 (Rs 19,65,847 inclusive of urban assessment), but of this no less than Rs 1,28,075 was deferred partly on account of protective leases
7 Hotu Singh Bhai, Final Report
of the Second Revised Settlement
1912-1917 of the
to wells and
partly on account of progressive assessments in villages whose revenue had been
raised by more than one-third. The new demand represented an advance of 32.8
per cent on that of the expiring settlement of 1880-1885. The average rate of
assessment was Rs
Working of the
Second Revised Settlement
The assessment made in the settlement operations in the district,
during the Second Revised Settlement of 1913-1917, was due for reassessment
after a period of 30 years in 1947. But, it could not be undertaken on account
of the partition of the country and its
The charges of
land revenue, fixed in the second decade of the present century, had lost their
contact with the income arising out of land. With the expansion of Government
establishment and introduction of various development plans, the Government
expenditure had also vastly increased, particularly since the
8 Ibid
(ii) Collection of Land Revenue
Before the advent of the British
rule in
Prior to the abolition of land revenue, additional land revenue and abiana by Punjab Government in 1997, the Lambardar was responsible for the collection of land revenue and additional land revenue from the right holders. They used to get 5 percent of the land revenue as their remuneration. For discharging this function, he was assisted by a Chowkidar another village worker and the Patwari, a Government official. The Lambardar also collected abiana in the district for which he was paid 3 percent as collection charges.
(iii)
Organisation for Purposes of Land
Revenue Administration
For purpose of revenue management, the State is divided into various districts, each in the charge of a Deputy Commissioner, also known as Collector, indicating his responsibility for the realization of all Government revenues. The district is divided into a number of tahsils to each of which a Tahsildar and one or two Naib-Tahsildars, exercise administrative and revenue judicial functions within their jurisdiction.
The unit of revenue administration is an estate, which is usually identical with the village of these estate, large and small, a tahsil, as rule contains a cluster of villages. Each of them is separately assessed to land revenue and has a separate record of rights and register of agricultural statistics, which the Tahsildar maintains. Estates are grouped into small circles to each of which a Patwari is appointed. A Kanungo is responsible to supervise the work of Patwaris. As on March 2001 there were 175 Patwar Circles and 20 Kanungo Circles in the district.
(iv) Income from the Land Revenue and Special Cesses
Land Revenue.- The land revenue
fixed, as in settlements of 1910-14 (for Balachaur Tahsil area) and 1913-17 (for Nawashahr
Tahsil area) was realised till it was abolished in 1997, as there has been no
further revised settlement thereafter. The land revenue was realized for kharif
crops in the month of January and for rabi crops in the month of June every
year.
In 1961, The Punjab Land Revenue (Thur, Sem, Chos
and Sand) Remission and Supervision Rules, 1961 were enforced under which land
revenue of all lands rendered unculturable on account of thur and sem
was remitted. In 1968, the land revenue on individual holdings up to 5 standard
acres, owners total holdings in the state, was remitted from rabi of
agricultural year 1966-67 under the Punjab Land Revenue (Amendment ) Act, 1968.
A landowner was eligible for this concession as and when he fell into this
category. The Punjab Government has abolished the land revenue and additional
land revenue with effect from the rabi harvest of the agricultural year
1996-97, payable under the provisions of Punjab Land Revenue Act, 1887 (Punjab
Act No XVII of 1887) by enacting the Punjab Land Revenue ( Abolition) Act, 1997
9.
The income from the land revenue in the district during 1996-97 was Rs 6,31,999.
Additional Land Revenue.- The
Punjab Land Revenue (Surcharge) Act,1954 and the Punjab Land Revenue (Special
Surcharge) Act, 1958 were repealed by the Punjab Land Revenue (Amendment) Act
1974 which instead levied additional land revenue with effect from kharif crop
of the agricultural year 1974-75. It was payable by all the land owners paying
land revenue exceeding Rs 20 per year. It was a progressive type of tax. The
additional land revenue has also been abolished with effect from the rabi
harvest of the agricultural year 1996-97
.
The income and arrears recovered from additional land revenue in Nawashahr District during 1996-97 was Rs 1,20,718.
Special Cesses.- Besides the land revenue, following cesses are levied on the landowners in the Nawashahr District.
Village Officers Cess
Formerly, the village officers cess used to include patwar cess also. In the earlier period of settlements, a normal rate for the patwar cess was considered to be pies 6 pies (2 paise) per rupee of the land
9 Punjab Government Notification No 8-Leg/97
dated
revenue which is equivalent to a surcharge of 3 ½ per cent, an additional quarter of half percent being taken on account of Patwaris stationery. But, later on to meet the expenditure which the new standards of revenue work demanded and the rate was increased to about 6¼ per cent. The patwar cess was entirely remitted in 1906 when the State took over the charge of Patwaris and only a pachotra, as the name implies amounting to 5 percent of the land revenue, was charged as the commission for the lambardar whereas, the cost of the Zaildari and Sufedposhi agencies was met by setting aside 1 per cent of the land revenue.
With the abolition of Zaildari and Sufedposhi agencies in 1948, only pachotra at the rate of 5 per cent of land revenue was charged as the village officer’s cess. Now the Punjab Government has abolished the land revenue, therefore, pachotra charged on land revenue has also been
automatically abolished.
Local Rate
Local rate started in the form of a road cess which was 1 percent of the land revenue. During 1872 to 1878, its rate was fixed at rupees 6 annas 4 and rupees 8 annas 5 and pies 4 over hundred. With the passing of the District Board Act, 1883, the local rate was fixed at 12.5 per cent. It was further raised to 25 per cent from kharif 1947 and to 50 percent from kharif 1948. Before the abolition of the local rate in 1997, it was levied under Punjab Panchayati Raj Act, 1994*.
The collection from local rate in Nawashahr District during 1996-97 was Rs 3,16,800.
Abiana
Abiana was charged on the area irrigated by canals. The water rates (abiana) by flow as well as by lift irrigation has been abolished** by the Government with effect from February 199710.
The income and arrears recovered from abiana in the Nawashahr District during 1996-97 was Rs 3,27,854.
Cess on Commercial Crops.- Cess on commercial crops was levied under the Punjab Commercial Crops Act, 1974 with effect from the kharif crop of the agricultural year 1974-75. It was levied on commercial crops, like chillies, cotton (desi and Amercian), rape-seeds and mustard (sarson, taramira and toria), potatoes, sugarcane, tomatoes, orchards, vineyards, etc.,at the rate of Rs 6 per acre in case of irrigated land and Rs 3 per acre in case of un-irrigated land. It was applicable and payable by the landowners growing these crops on their lands irrespective of the fact whether they were assignees of land revenue or not. To give relief to the farmers and to encourage the cultivation of commercial crops and orchards, the Punjab Government has repealed the Punjab Commercial Crops Act, 1974 by enacting the Punjab Commercial Crops ( Repeal) Act, 1994.
* Prior to this it was
levied under Section 61 of Panchayat Samities Zila Parishad Act, 1961 at
the rate of 50 per cent of the land revenue
** The Abiana has been again levied @ Rs 10 per kanal (one
eigth of an acre) per year for supply of canal water, vide Punjab
Government Department of Irrigation (Works Branch)Notification No.
14/22/94-IW(2)/25384 dated
10 vide Notification No
14/12/99/IPW(2) 5209 dated
(b)
Land Reforms
Land is important source of production.
Prevention of inequitable distribution of wealth has been an accepted principle
of our Government. With this view various measures of land reforms have been
introduced after
The State Government has made the following enactments in pursuance of the agrarian reforms:-
1
The
2
The
3
The
4
The
5
The
11 B.S,
Sandhu, Land Reform Welfare and Economic
Growth (
6
The
7 The Village Common Lands (Regulation) Act, 1961
8
The
9
The
Under the East Punjab Utilisation of Land Act, 1949, the Government enforced the optimum utilization of cultiviable land, the Collector can take into possession and lease out any land which is cultiviable but has not been cultivated for last six or more consecutive harvests. The leasing term ranges from seven years to twenty years has been fixed. Under the Punjab Abolition of Ala Malkiyat and Talukdari Right, Act, 1952 the rights of an ala malik in the land held before adna malik were abolished and the adna malik was required to pay compensation for proprietary rights. The Punjab Occupancy Tenants (Vesting of Proprietary Rights) Act, 1952, declares all occupancy tenants as owner of the land. It was considered necessary to impose a ceiling on land holding in order to compel the landowners to cultivate the land themselves, to make improvements on agricultural land and also adopt scientific agricultural techniques and modern methods of cultivation with a view to getting more agricultural produce from smaller holdings. Another objective of imposing a ceiling on land holdings had been to undertake measures for providing social and economic justice to the people by providing some land to the tillers so that they may have necessary incentive to work hard and to produce the maximum out of the soil. So the Punjab Security of Land Tenures Act, 1953 was passed and the ceiling fixed for the land holding was 30 standard acres for land owners and 50 standard acres for displaced persons.
The previous land ceiling laws did not achieve the objective of reducing inequalities of income and wealth sufficiently, mainly because of exemption provided to various categories of land owners. Therefore, it was considered necessary that these provisions should be given a second look. In 1972, on the recommendations of Central Land Reform Committee, the Punjab Land Reforms Act, 1972, was passed. This Act repeales the provisions of the two earlier Acts in so far as they relate to the ceiling on land holdings and utilization of surplus area. The new Act provided for the assessment of permissible area in relation to the family instead of an individual and reduced the permissible area limit to 7.25 hectares under assured irrigation capable of growing atleast two crops in a year and more area of land capable of growing one crop and banjar land. In order to carry out the objectives of the Act, the Punjab Land Reforms Rules, 1973 were framed. The Punjab Utilization of Surplus Area Scheme, 1973 was also framed under the provision of Act for utilizing the surplus areas. Surplus land available under the old Punjab laws for allotment was distributed to landless agricultural workers, members of Scheduled Castes and Backward Classes and tenants who own no land or an area less than two hectares of the first quality land.
Under the Punjab Resumption of Jagirs Act, 1957 all jagirs, maufis and jagir pensions excepting military jagirs or grants made to religious or charitable institutions granted on or before 4 August 1914 were resumed.
The distribution of land among various classes of cultivators/ land holders in the Nawashahr District during 2000-2001 is given below:
|
Class of Cultivators/ Land holders |
Area(acre) |
|
Tenants- at- will |
1,11,007 |
|
Owners |
2,10,230 |
|
Tenants with rights of occupancy |
2,479 |
|
Total Cultivated Area |
3,23,631 |
|
(Source: Deputy Commissioner, Nawashahr ) |
|
Security of Land Tenures.- One of the most important planks of land reforms is the tenancy reform. This include 3 F’s fair rent, fixity of tenure and free transfer of land. The insecurity of tenancy has not only impeded the widespread adoption of high-yielding variety seeds but, in some cases, even led to social and agrarian tensions. The Punjab Security of Land Tenures Act, 1953 came into force on 15 April 1953. The objectives of the Act are to provide a ceiling on individual land holdings to give certain security of tenure to tenants, to provide for resettlement of tenants lawfully evicted out to give a right to certain tenants to purchase land of their tenancy.
By 31 March 2001 only one case of surplus area was decided and, no area of land was declared surplus in the Nawashahr District.
Utilization of Land.- The East Punjab Utilization of Land Act, 1949, was passed to utilize every inch of available cultivable land for growing more food and other essential crops. Under this Act, a notice is served on every landowner who allows his land to remain uncultivated for six or more consecutive harvests and the land, thus taken over is leased out to others for a term ranging from 7 to 20 years, priority being given to Harijans. No land has been taken over and leased out to the tenants in the Nawashahr District up to 31 March 2001.
Consolidation of Holdings.- Fragmented and scattered holdings is a wasteful method of land utilization and many improved agricultural practices can not be adopted. The process of bringing together small and fragmented pieces of land into compact block for better and intensive cultivation is known as consolidation of holdings. It saves the tiller to a great extent from wasteful supervision, irrigation of scattered holdings and enables him to avail the facility of modern agriculture techniques in consolidated holdings. Consolidation of holdings was started in the Punjab during British period in 1920 through co-operative consolidation societies. The consolidation was done on voluntary basis through persuasions and propaganda. As there was no legal compulsion in the matter, the progress was slow. The Punjab Government, therefore passed the Consolidation of Holding Act, 1936, which made consolidation compulsory if two-third of landowners agreed to it. After the Independence, the urgency of consolidation was realized and the East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act,1948, was passed which made Consolidation of holdings compulsory.
The work of consolidation of holdings in area of the present Nawashahr District was started in 1950. Apart from consolidating the holdings of the farmers, the scheme provided an opportunity for replanning the countryside, which included planning the location of schools, hospitals, and roads. Land was also reserved for community buildings, such as community centres, places of worship and playgrounds. As on 31 March 2001 land measuring 76,707 hectares was consolidated in Nawashahr District.
Rural Wages and Condition of Agricultural Labour.- The daily wages paid to agricultural and skilled workers (men) in the Nawashahr District, during 1998 to 2001 are given in the following statement:-
(c) Other Sources of Revenue,
State and Central
(i) Other Sources of State Revenue
In order to meet the growing expenditure on developmental activities, the State and Central Governments have to augment their financial resources by tapping additional sources of revenue. After the abolition of land revenue, other sources from which the State derives its revenue are : Stamp Duty, Registration Fee, General Sales Tax, Central Sales Tax, Excise Duty Electricity Duty, Special Road Tax, Entertainment Duty and Copying Fee.
Stamp Duty.- This duty is collected under the Indian Stamp Duty Act, 1899. It was amended by the Indian Stamp (Punjab Amendment) Act, 1929. Afterward an amendment in the Act was made vide Punjab Amendment Act No. 18 of 1974. The amendment to the Act was also made vide Indian Stamp (Punjab Amendment) Act, 1995*, by which the rates of stamp duty were changed. Stamp revenue is derived from non-judicial stamps. The Act requires the Collector (Deputy Commissioner) to ensure that the applications for all suits and other relevant documents are properly stamped according to the Schedule.
The total income realized from stamp duty in the Nawashahr District during 1995-96 to 2000-2001 is given below
(Rs)
|
Year |
Non –Judicial stamps |
Miscellaneous stamps |
Total |
||
|
1995-96 |
67,83,521 |
8,45,792 |
76,29,313 |
|
|
|
1996-97 |
95,89,500 |
9,18,169 |
1,05,07,669 |
|
|
|
1997-98 |
2,21,17,760 |
12,62,737 |
2,33,80,497 |
|
|
|
1998-99 |
3,51,83,530 |
29,56,817 |
3,81,40,347 |
|
|
|
1999-2000 |
3,67,06,610 |
17,93,962 |
3,85,00,572 |
|
|
|
2000-2001 |
4,46,30,460 |
36,45,949 |
4,82,76,409 |
|
|
|
( Source : District Treasury
Officer, Jalandhar) |
|||||
Registration Fee.- The Indian Registration Act, 1908 requires compulsory registration of all documents pertaining to immovable property and provides optional registration in case of other documents. As a rule, fees are levied for the registration of all documents but the State Government have, however, examined completely or partially the levy of registration fee in certain cases. The main items of receipts collected by the Registration Department are in respect of registration of
* The latest
amendment to this Act was made vide the Indian Stamp (Punjab Amendment)
Act,2005 (Punjab Act No.11 of 2005) dated 16 May 2005
documents, making or granting of copies, searching of registers, power of attorney, etc.
Collector is the ex-officio Registrar in the district. The Tahsildars and the Naib-Tahsildars are the Sub Registrars and Joint Sub-Registrars, respectively. Appeals from the orders of the Sub-Registrar and Joint Sub Registrar are heard by the Registrar.
The number of registered documents, value of property transferred and receipts in the Nawashahr District, during 1996-97 to 2000-2001 are given below:
|
Year |
No. of Registration offices |
No. of
Registration of Property
Immovable
Movable Property Property |
Aggregate
value of Property Transferred
Immovable
Movable Property Property |
Total Receipts (‘000 Rs) |
|||||||||
|
1996-97 |
4 |
8362 |
1,286 |
7,13,805 |
- |
4,046 |
|||||||
|
1997-98 |
4 |
8,486 |
1,151 |
9,98,367 |
100 |
4,289 |
|||||||
|
1998-99 |
4 |
9,727 |
1,187 |
11,83,954 |
- |
4,597 |
|||||||
|
1999-2000 |
4 |
10,353 |
1,111 |
12,75,941 |
- |
6,980 |
|||||||
|
2000-2001 |
5 |
10,997 |
1,283 |
17,70,636 |
- |
14,220 |
|||||||
|
(Statistical Abstracts of Punjab, 1997 to
2001) |
|||||||||||||
General Sales Tax.- It is a tax on the sale or purchase of moveable goods in one form or the other and occupies a distinct position as a source of revenue in the flexible tax structure of State. It can be adjusted to the revenue needs of the State. It is levied under the Punjab General Sales Tax Act, 1948, which repealed the Punjab General Sales Tax Act, 1941. The policy of the State Government in charging this tax is to minimise the burden of this tax on a people who cannot pay easily and to pass it to those who can afford to pay. With this end in view, some of commodities which are generally consumed by relatively poor sections of people have been exempted from taxation whereas luxury goods which are consumed by the well to do people are taxed at higher rate. During 2000-2001, there were 1,291 registered dealers in the district.
Central Sales Tax.- This tax is levied under the Central Sales Tax Act, 1956 which provides for the levy of tax on sales, effected in the course of inter-state trade and commerce. It was passed to achieve uniformity in sales tax in different States. The States have been authorized to administer this tax on behalf of Government of India. The entire collections are appropriated by the States. The number of registered dealers in the district under this Act were 1,266 during 2000-2001.
Excise Duty.- Excise duty is levied on the manufacture of certain items. Under the provisions of the Constitution of India, the State Government can levy excise duty on intoxicating liquors and narcotic drugs. In Punjab mostly the liquor is produced on which excise duty is levied under the Punjab Excise Act, 1914. There are more then 5,000 liquor vends in the State selling country liquor and Indian made foreign liquor, bear and wines. Licences have been granted to certain hotels, restaurants, and clubs for the sale of liquor and bear. The State also controls the production of molasses under the Punjab Molasses Act, 1948. Molasses is mother liquid produced in the manufacture of sugar by the sugar mills in the State. The total production of molasses is made available to the distilleries for the production of potable liquor.
Electricity Duty.- It is levied under the Punjab Electricity Duty Act, 1958 to meet the additional financial burden undertaken by the State on account of free eduction and provincialization of local body schools. The duty is levied on the energy supplied by the Punjab State Electricity Board to a consumer or a licensee and it is collected by the Board along with the electricity bills.
Special Road Tax12.- It was earlier known as Passenger and Goods Tax and was levied under Punjab Passenger and Goods Taxation Act 195213. It is now levied under section 3(F) of the Punjab Motor Vehicles Taxation Act, 192414. It is levied on all fares and freights in respect of passengers carried and goods transported in motor vehicles in Punjab. The rate of tax has been changed from time to time. The rate of Road Tax Special Road Tax under Punjab Motor Vehicles Taxation, Act, 1924 (As amended in 1993) applicable with effect from 1 July 2003 is given in the following table :
12 Its nomenclature has been
changed, vide Punjab Government Notification No. 23- Leg/93,dated 28 May
1993.
13 Act repealed vide Punjab
Government Notification No.24/Leg/93 dated 1 June
1993.
14 Vide Punjab Government
Notification No.2\6\91-IT(3) 7534,dated 28 May 1994.
The rate of Road Tax
Special Road Tax under Punjab Motor Vehicles Taxation, Act, 1924 (As amended in
1993) applicable with effect from 1 July 2003
in the Nawashahr District
Serial Type of Vehicles Rate of Road Rate of Special
No. Tax/Year
Road Tax
(Rs) (Rs)
1 2
3 4
(A)
Stage Carriages*
1 Ordinary Bus 650/seat 0.5.75/seat/km/day
2 Express Bus 650/seat 0.7.19/seat/km/day
3 Semi Deluxe Bus 650/seat 0.8.63/seat/km/day
4 Deluxe Bus 650/seat 0.11.50/seat/km/day
5 Air Conditioned Bus 650/seat 0.14.38/seat/km/day
6 Mini Bus 15,000 25,000/Year
(B)Goods Vehicles Punjab State
Other State
1 Light Vehicle (less than 1 Ton) 500 1,200/PA
2 Light Vehicle(others) 1,500 1,815/PA 3,000/PA
3 Medium Vehicle 2,000 2,115/PA 4,000/PA
4 Heavy
Vehicle
2,500
2,250/PA 5,000/PA
(C ) Contract Carriage
1 Maxi Cab 250/seat 8,000/year (6-12seats)
2 Motor Cab 200/seat 600/Year up to 5 seats
3 Auto Rickshaw 150/P.A. 600/Year (2seats)*
4 Passenger
Tempo 150/
Seat first 2seats 600/Year**
(D) Bus for Contract Carriage Ordinary
Deluxe A.C.
1 1 to 15 Seats 200/Seat 800 1,200 1,600/day
2 16 to 30 Seats -d0- 1,200 1,600 2,000/day
3 31 to 54
Seats -do-
1,600
2,000 2,400/day
(E) Private Service Vehicle Ordinary Deluxe A.C.
1 1 to 15 Seats 39.05/seat 10,000 12,500 15,000/PA
2 16 to 30 Seats -d0- 15,000 18,750 22,500/PA
3 31 seats or more -do-
20,000
25,000
30,000/PA
(F)Tourist Permit Vehicale
Motor Cabs 200/seat Rs 3000 yearly
Ordinary Deluxe A.C.
Tourist Bus 650/seat 2.00 lac/PA 2.5 lac/PA 2.88 lac/PA
* For each additional seat Rs
200/ year ** For each additional seat Rs
200/ year up to 7 seats
Entertainment Tax.- This tax is levied under the Punjab Entertainment Tax (cinematograph shows) Act, 1954. It is charged on the gross collection capacity of a cinematograph shows held in a cinema house. Its rates vary according to the location and category of the cinema house specified in the Act15. vide Punjab Act No. 20 of 1994,
dated 27 September 1994 the rates of entertainment tax charged from the proprietor of a cinema house are given below:
|
Area where the cinema Types of cinema house is situated house Types of cinema house |
Amount of tax leviable as a percentage of the gross collection capacity per show |
Amount of tax leviable as percentage of the gross collection per show in the case of old cinema house |
|
|
Category
‘A’ |
|
|
|
|
Cinema House in Municipal Corporation |
(i) Air-conditioned (ii) Air cooled (iii) Ordinary (other than Air-Conditioned and Air cooled) |
Twenty per cent Eighteen per cent Fifteen per cent |
Thirteen per cent |
|
Category ‘B’ |
|
|
|
|
Cinema House in a Municipality of the first Class or in a Cantonment Board |
(i) Air conditioned (ii) Air-cooled (iii) Ordinary (other than Air-conditioned and Air-cooled) |
Eighteen percent Fifteen percent Twelve per cent |
Sixteen
percent |
|
Category
‘C’ Cinema House in a Municipality of the Second Class |
i) Air- conditioned (ii) Air- cooled (iii) Ordinary ( other than Air-conditioned and Air-cooled) |
Fifteen per cent Twelve per cent Ten per cent |
Thirteen per cent Ten per cent Eight per cent |
|
Category ‘D’ |
|
|
|
|
Cinema House in Municipality of the Third Class or in any other area not falling in categories ‘A’ ‘B’ and ‘C’ |
(i) Air- conditioned (ii) Air-cooled (iii) Ordinary (other than Air-conditioned and Air-cooled) |
Fourteen per cent Eleven per cent Nine per cent |
Twelve per cent Nine per cent Seven per cent |
Entertainment Duty.- Television proprietor has been subjected to Entertainment Duty at the rate of Rs 50 per connection per month16. The rates of the entertainment duty have been revised to Rs 15,000 per annum at a time from 1 April 1999, on the antenna or cable television proprietor. 17
Copying Fee.- This fee is levied under the Punjab Copying Fee Act, 1936 for copies or orders, etc. supplied to the public. The charges vary for supplying copies on ordinary and urgent basis.
15 vide Punjab
Government Notification No. G.S.R. 3/ PA/ 16/55/S.20 Admn (29) /95
dated
16 Vide Punjab Government Notification No
S.O.8/P>A/ 16/55/
S.3/95 dated 28 February
1996.
17 The Punjab Entertainments Duty (Amendment)
Act, 1999, Punjab Act No.11 of 1999
The collection from the above mentioned taxes in the Nawashahr district during 1996-97 to 2000-2001 is given in the following statement:-
(ii) Central Sources of Revenue
Central Excise Duties.- The central excise is administered by the Central Government. The Nawashahr district falls under the jurisdiction of the Superintendent Central Excise Range, Rail Majra district Nawashahr. Central Excise Range, Rail Majra is one of the ranges functions under the supervision of Central Excise Division Jalandhar, which is headed by the Deputy Commissioner of Indian Customs and Central Excise. Central Excise Division, Jalandhar in turn functions under the supervision of Central Excise Commissionerate-II. Barring the small scale industries with clearances valued up to Rs 1.00 crore all other units having clearances above Rs 1.00 crore and registered with Central Excise Department have to pay, levied central excise duty on their final products. Main items on which central excise duty is discharged are; Sugar and Molasses; Empty Hard Gelatine Capsules; Paper and Paper Board and Soda Ash; Organic and Inorganic Chemicals and Enzymes; BOPP Film; Cotton/ Polyester Yarn; Iron Casting; Motor Vehicles and Leather Finishing Transfer Foil. As on 31 march 2002, the staff at the range is one Superintendent, two Inspectors besides miscellaneous Class III and IV staff. In the Nawashahr District Rs 125.76 Crore were collected as central excise duty during 2000-2001 by this division.
Income Tax.- It is levied under the Income tax Act, 1961, which replaced the Indian Income Tax Act, 1922 on 1 April 1962. Income tax is levied on a slab of income as approved by the law. The rate of income tax varies from year to year in accordance with the Finance Act passed by the Parliament every year.
Wealth Tax.- It is levied under the Wealth Tax Act, 1957, which came into force on 1 April 1957. It is chargeable on the net wealth on an individual and Hindu Undivided Family.
Gift Tax.- This tax is levied under the Gift Tax Act, 1958 on all gifts made after the date of enforcement of the Act, i.e. 1 April 1958, if the total value of the gift (moveable or immovable) exceeds the limits specified by the Finance Act passed by the Parliament in a particular year.
The collections of all these taxes are deposited by the Central Government in the nominated banks directly. The collections from central sources of revenue in the Nawashahr District during 1998-99 to 2000-2001 are given below:
|
(000 Rs) |
|||
|
Year |
Income Tax |
Wealth Tax |
Gift Tax |
|
1998-99 |
8,867 |
- |
3 |
|
1999-2000 |
11,311 |
65 |
- |
|
2000-2001 |
11,900 |
- |
- |
|
(Source: Commissioner of Income Tax Jalandhar-I, Jalandhar) |
|||
