CHAPTER XI

 

REVENUE ADMINISTRATION

 

(a)               Land Revenue Administration

 

(i)            History of Land Revenue Assessment and Management

             Mansa formerly a subdivision of Bathinda District, was excluded from the district and was created as separate district on 13 April 19921.  The most of the area of present district of   Mansa was a part of the erstwhile princely State of Patiala, so the land revenue system in the area of the present Mansa District was the same as it was in the then princely State of Patiala.  The history of land revenue is given hereunder:

Land Revenue System in the former Patiala Princely State.- The earliest history  of Patiala  State is that of Phulkian States, and its history as a separate ruling state normally dates from 1762 when Ahmad Shah Durrani conferred the  title of Raja upon Ala Singh, its chief.  But it may more justly be regarded as dating from 1763 when the Sikh confederation took the fortress of Sirhind from Ahmad Shah’s Governor and the town of Sirhind and its neighbourhood was made over to Raja Ala Singh.

Mansa Tahsil of the Patiala princely State was merged completely in the Bathinda District in 1948.  The revenue of the Patiala princely State from Akbar to the times of Ala Singh and his successors was being collected in kind up to 1862.  It was known as kham (collection in kind) system.  This arrangement was only occasionally replaced by cash assessments made for a period of one or two years, but these rare and irregular assessments or contracts were not based on any fixed rule or established principle, for whenever there was a good crop the Diwan expected to realize more by collection in kind than by adhering to a fixed cash assessment, he at once cancelled the agreement without the slightest scruple and did not wait for its term to expire.  As a consequence of this shortsighted policy, the Zamindar never put his heart into his work and made no effort to bring the wastelands under cultivation.  Instead of improving the existing revenue administration and adopting a more sympathetic, honest and fixed policy, the State officials tried to increase the State revenue, but it could not be increased in spite of their ill-judged efforts of which the only possible result was a slow but steady loss to the community as land went out of cultivation.  The cash assessments too, even if honestly maintained could not be regarded as a boon to the people.  The notorious assessment of Diwan Sedha Singh, who assessed all land of whatever description at an all-round rate of 8 annas per kachcha   bigha, was  such  a   veritable   ordeal  that   even  to  this  day, the

 


1 Vide Punjab Government Notification No.2/2/92 RE-II ( I )/4247, dated 8  April 1992

196

descendants of the owners of that time  regard the fact of having successfully passed through it as a proof of their right and produce it as evidence in law suits. The share of the produce taken by the State differed in different parganas; it was mostly one-third but one-fourth and two-fifth was also taken, and there was a large number of extra dues, called abwab.  A cash rate per bigha called zabti was charged on crops that could not be easily divided.  The State’s share of grain was realized either by actually dividing the produce (batai or bhawali) or by appraisement, kankut, kan or kachh.  Batai was, with  rare exceptions, usually resorted to in the rabi and appraisement as a rule in the kharif.  The officials who made the batai were  called Batawas and those who made the appraisements, were known as kachhus.

At each harvest, the Tahsildar divided the parganas into a number of suitable circles, and two kachhus or measurers and two Batawas were appointed for each circle, two Muharrirs called Likharis being also sent with them.  One out of each pair of  Kachhus, Batawas and Likharis  was the Tahsildar’s nominee and the other, called “ sarkari” was appointed by the Diwan. Both were servants of the State, but they were  appointed in different ways, the idea being that their mutual jealousy rivalry and dependence on two different superiors would be a check on dishonesty.

When the crop was ready for the sickle, one or two Muhassals or watchmen were appointed in each village to watch the crop and the grain before division.  The Zamindar himself was not allowed to touch his crop or take a single handful of grain for his cattle.  The Muhassal  issued to get 11/2  annas a day, of which an anna was paid by the village and half an anna by the State.  This establishment was temporary.  It was employed at each harvest and dismissed as soon as the work was done.  In the reign  of Maharaja Narinder Singh, the Diwan  used to assemble all the Kachhus in front of the Maharaja’s palace, and after having saluted the Maharaja they started to their respective villages, each of them  being tyranny and dishonesty personified.  They would occupy the best house, take the best clothes for their beds, and utensils for their use, sent for all the kamins to serve them, and get the best food and supplies for themselves and their houses.  Early in the morning, they started on their work in the fields. They only rode round each field measuring it by the horse’s paces, while the Likhari sat waiting at some convenient place.  They returned to the Likhari after having inspected ten or twenty fields and dictated the khasra or appraised amount of the State’s portion of the outturn. After having finished one village and before starting for another they sat down in an open space outside the village and read out the khasra entries to the Zamindars.  A great deal of clamorous haggling ensued till at last, after deducting  ten or fifteen per cent, a bargain was struck, largely with the aid of bribes.  This was known as nawen pakana  that  is, making the entries pukka.  So far everything depended on the Kachhu’s will and pleasure, but after the entries had been thus made pukka none could change them and khasra katna, i.e. cutting in the khasra entry was considered a serious crime.  In a similar way, the Batawas  got the produce weighed by the village banian called, the Dharwai  who deducted  15 per cent as kamin’s  dues, divided the rest at the pargana rate of batai and recorded in the same way  (nawen pakana) the amount  due from each man against his name in the khasra.  The Diwan’s men sent their findings to the Diwan and the Tahsildar’s men to the Tahsildar, and the papers were checked by comparing them.

Owing to negligence or dishonesty on the part of the Batawas the delay in effecting the batai  often caused great damage to the grain, as it deteriorated from exposure to rain and moisture and sometimes the batai was made after the proper time for sale had passed.  In the rabi harvest, if the produce was small or the grain had deteriorated in any way, then the State’s portion too was forced back on the Zamindars and its price realised from them at a rate (bhan Pharna) fixed by the Diwan at each harvest with reference to the current rate, or the amount of grain collected was stored to be sold at a time of high prices. When the grain was brought out of the granaries for sale and was found to be less than its known amount as shown in the papers prepared at the time of collection, the Zamindars were forced to pay for one-half of the deficiency, as the deficiency, was attributed as much to the dishonesty of the Zamindars as to that of the revenue officials.  This was the system of Kham  collection that prevailed upto 1862.

Revenue farming, existed only to a very moderate extent.  The Diwan  himself often used to contract for a good many paraganas. This  system pressed heavily upon the people, and on account of the general mismanagement and corruption of the mercenary revenue staff, the State, on the whole incurred great losses and the Zamindars were ruined, both by the various troubles and harassment they had to suffer and the bribes they had to pay as well as by the heavy fines and punishments inflicted upon  them by the Malbakhana,* if they tried to escape from the  oppression by propitiating the greedy and rapacious revenue officials with bribes.  The account books of the village banians were taken from them and kept in the office for months and sometimes for years, and were often destroyed or lost; the harm thus resulting may well be imagined.

Maharaja Narinder Singh, seeing these defects in the revenue systems, made up his mind to abolish it altogether and to fix a cash assessment. Several high officials of conservative ideas, and specially the Diwan   vehemently   opposed  this  innovation  and  on  account   of   their

 

*    This Malbakhana  was a kind of office of control started in the time  of   Maharaja Karam Singh to enquire into and punish the wrong doing of the revenue establishment and Zamindars who tried to profit by bribing them at the time of collection.  As the bribes were generally paid out of the Malba or included in the Malba expenses under fictitious item of expenditure, and as this necessitated the examination of the Malba accounts by the office, it came to be known as the Malbakhana.

opposition, there was but little hope of success.  For this reason, the Maharaja abolished the office of the Diwan  for a short time, and an officer with limited powers called Munsarim Diwan  was appointed in his place.  The Maharaja then divided the State into four divisions, an officer called Munsarim- I – hadbast being  appointed for each division.  The name of this officer was  after some time changed to  Mohitman Bandobast  and afterwards into Nazim.   These four officers carried out a boundary survey or hadbast measurement and made a summary settlement for one year based on an estimate of the existing capabilities of a village and the average kham collection of the last 22 years.  The average of 22 years was about Rs 23 lakhs and the new assessment (1861-62) amounted to Rs 30,87,000.  After the lapse of this term, another settlement on the same basis for three years by which the revenue   was reduced to Rs 29,39,000.  It was cheerfully accepted by the people to whom an assurance was given in a general proclamation that the demand would not be altered during the term of settlement.  This last settlement remained in force only from 1862 to 1865.  Afterwards-summary settlement was made every ten years.

A regular settlement of the whole Patiala State including presently Mansa District was commenced in 1901 by Major F. Popham Young, C.I.E., I.A. and completed in 1908.  The revenue assessment for the whole State was Rs 41,48,155, but including cesses and all the miscellaneous dues, the total demand amounted to Rs 44,80,359 of which Rs 4,71,136 was assigned revenue, leaving a balance of Rs 40,09,223.

(ii) Collection of Land Revenue

          Prior to 1861, the collection of land revnue in the erstwhile Patiala State was collected by the Lambardars in the supervision of Kachhus. Batawas and Muharris under the kham system.  Being a defective system, it was abolished by Maharaja Narinder Singh.  Since the regular settlement commenced in 1901.  Lambardari cess of 5 per cent was levied and a small sum called panchai or pachotra began to be paid to the Lambardars out of the State revenues. In the areas of erstwhile Nabha State, now parts of Patiala District, land revenue was collected by Lambardars. Zaildari system was also prevalent  in the Patiala and Nabha States.  The post of Zaildar was abolished in 1947, recreated after 1948 and reabolished in 1964 leaving the Lambardars alone for the collection of land revenue.

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.  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 per cent as collection charges.

(iii) Organization 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 according to the workload are  appointed. Tahsildar and 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 estates, 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.

(iv) Income from Land Revenue and Special Cesses

              Land Revenue.- The last regular settlement relating to erstwhile Patiala State took place in 1901-1908.  Land revenue fixed under this settlement was collected by adding other cesses, etc.  imposed by the State Government from time  to time.  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, upto 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 2.

                  The details of income and arrears recovered from land revenue and remission in the Mansa District, during 1992-93 to 1999-2000 are given below:

 

Year ending rabi

Income/arrears recovered from land revenue                (Rs)

Remission       (Rs)

1992-93

34,91,970

-

1993-94

34,63,409

-

1994-95

44,91,275

-

1995-96

74,44,019

-

1996-97

84,06,641

-

1997-98

54,60,752

  90,212

1998-99

-

  90,212

1999-2000

-

3,20,018

                                                                                   (Source: Deputy Commissioner, Mansa)

2   Punjab Government Notification No.8-Leg/97, dated 28 July 1997

                   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 landowners 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 3.

                   The details of income and arrears recovered from additional land revenue in Mansa District during 1992-93 to 1999-2000 are given below:

Year                           Income/arrears recovered from additional land revenue

                                                                               (Rs)                   

1992-93

5,702.12

1993-94

5,703.12

1994-95

5,687.22

1995-96

5,687.22

1996-97

5,286.08

1997-98

3,657.08

1998-99

   275.08

1999-2000

..

                                                                         (Source: Deputy Commissioner, Mansa)

              Special Cesses.- Besides the land revenue, following cesses are levied on the landowners in the Mansa District.

Village Officers’ Cess

 

              Previously, the Village Officers’ Cess was included in the patwar cess.  In the erstwhile Patiala princely State, since the regular settlement commenced in 1901, the cesses levied in the State included patwar cess at the rate of 21/2 per cent. After the formation of PEPSU and with the abolition of Zaildari and Sufedposhi agencies, only pachotra at the rate of 5 per cent of land revenue was charged as the Village Officers’ Cess.  Now the Punjab
Government has abolished the land revenue, therefore, pachotra charged on land revenue has also been automatically abolished.

 

Local Rate

             It was usual in early settlements to levy an extra cess or local rate cess on land revenue to maintain schools, hospitals, roads, etc.  In the erstwhile Patiala State, it was levied at the rate of 4 per cent (1 per cent road cess, 1 per cent school cess, 1 per cent hospital cess and 1 per cent postal cess).  On  the  merger of  PEPSU  in  Punjab  in  1956,  the local  rate  in the

 

3   Punjab Government Notification No.8-Leg/97 dated 29 July 1997

 

whole district was brought at   par with the Punjab State.  Local rate  levied under Punjab Panchayati Raj Act, 1994*.         

          The collections from local rate in Mansa District during 1992-93 to 1999-2000 is given below:

Year

            Local rate collections

                           (Rs)

1992-93

1,34,268

1994-94

1,34,268

1994-95

1,34,268

1995-96

1,33,798

1996-97

1,16,180

1997-98

   43,000

1998-99

-

1999-2000

-

                                                           (Source: Deputy Commissioner, Mansa)

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 14 February 1997 4.

              The income and arrears recovered from abiana in the Mansa District, from 1992-93 to 199-2000 are given below:

Year

Amount

(Rs)

1992-93

1,03,28,327

1993-94

1,15,11,473

1994-95

1,51,80,957

1995-96

1,96,28,748

1996-97

1,67,41,951

1997-98

   55,42,617

1998-99

        22,623

1999-2000

        94,821

                                                      (Source: Deputy Commissioner, Mansa)

 

            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 American), 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

 

4   Vide Notification No.14/12/99-1PW(2)/5209, dated 19 March 1997

*    (Prior to this Act it was levied under Section 61 of Punjab Panchayat Samities               and Zila Parishads Act, 1961 at the rate of 50 per cent of the land revenue)

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.

The details of income and arrears recovered from this source in the Mansa District, during 1992-93 to 1999-2000 are given below:

 

Year                                                                         Amount

                                                                                    (Rs)

1992-93                                                                                                                                       15,72,031

1993-94                                                                                                                                       11,43,699

1994-95                                                                                                                                         8,01,626

1995-96                                                                                                                                         4,85,139

1996-97                                                                                                                                            76,338

1997-98                                                                                                                                            53,429

1998-99                                                                                                                                               –

1999-2000                                                                                                                                       –

(Source: Deputy Commissioner, Mansa)

 

(b)   Land Reforms

 

                Prior to the introduction of land reforms, the tenants had no hereditary cultivating rights, they cultivated at the will of the owners, who could eject them whenever they chose, after a harvest, unless they were admitted to the maurusis. In some areas, the cultivators had hereditary cultivating rights, and were called muzarian-I-maurusi. They were not deemed to hold any proprietary rights, but paid a fixed rent in cash or grain as malikana to the owner. The owner had the further advantage that he used to obtain possession of the land of his hereditary cultivator in the event of his death without male issue or next of kin within three generation. Most of the tenants were suffering from the non-conferment of ownership rights. They did not take serious interest in cultivation. They were fed up with exploitation by the landowners.

Since time immemorial, attempts have been made to solve the problem of small cultivators who were constantly harassed by the big landlords and zamindars and were deprived of their due share and ownership right in agricultural land.

The major step taken in the direction of land reforms was the abolition of intermediaries like zamindars, jagirs, inams, etc. Consequently, tenants of former intermediaries have come into direct relationship with the State and have become owners of their holdings.  To better the lot of tenants, the PEPSU Government controlling the entire area of the present Mansa District and the Punjab Government passed a number of laws which are given as under:

1                      The East Punjab Utilization of Land Act, 1949

2                      The Punjab Occupancy Tenant (Vesting of Proprietary Rights) Act, 1952

3                      The Punjab Abolition of Ala Malkiyat and Talukdary Rights Act, 1952

4                      The Security of Land Tenures Act, 1953

5                      The PEPSU Occupancy Tenants (Vesting of Proprietary Rights) Act, 1954

6                      The PEPSU Abolition of Ala Malkiyat Rights Act, 1954

7                      The PEPSU Tenancy and Agricultural Lands Act, 1955

8                      The Punjab Bhoodan Yagna Act, 1955

9                      The Punjab Resumption of Jagir Act, 1957

10                  The Punjab Village Common Lands (Regulation) Act 1961

11                  The Punjab Land Reforms Act, 1972

12                  The Punjab Land reforms Rules, 1973

 

     Under the East Punjab Utilization of Lands Act, 1949 which was made applicable to the area of present Mansa District from 1956 when PEPSU was merged with the Punjab State, the Collector can take into possession and lease out any land which is cultivable but has not been cultivated for the last six harvests. Under the PEPSU Abolition of Ala Malkiyat Rights Act, 1954, the superior landowners were given five times the amount of rent they got from the inferior landowners. Under the PEPSU Occupancy Tenants (Vesting of Proprietary Rights) Act, 1954, the occupancy tenants were made full-fledged landowners liable to Government for paying land revenue, while the landowners were compensated for this loss. This measure not only ended an anachronism by eliminating an outmoded class but also made the land secure for the landowners who was the actual tiller and brought him in direct relationship with Government. Besides, the class of cultivators mentioned above, a large area was cultivated by the tenants–at-will who were at the mercy of the landlord and they had no security of tenancy. The amount of rent was not fixed and they had no remedy to seek in case of distress. To better their lot, the PEPSU Tenancy and Agricultural Lands Act, 1955 was enacted, which not only give security of tenancy to the tenants but also laid down the maximum amount of rent that could be charged from them and prescribed the specific grounds on which tenants alone could be ejected and not otherwise. Besides, the maximum area that could be cultivated by a landlord himself was prescribed. Thus a large area was released for the tenants. However, later on it was considered necessary that these provisions should be further modified and on the basis of national guidelines, the Punjab Land Reforms Act, 1972 was drafted and passed on 14 December 1972.

In order to carry out the objectives of the Act, the Punjab Land Reforms Rules, 1973 were framed under the Act. A Scheme viz. the Punjab Utilization of Surplus Areas Scheme 1973, was also introduced under the provisions of the Act for utilization of surplus area.

In order to implement the land reforms programme in the State, an Advisory Committee at the State level and similar committees at the district levels were constituted. Surplus land is being distributed to landless agricultural workers, members of Scheduled Castes and Backward Classes and tenants who own no land or have an area less than two hectares of the first quality land.

The distribution of land among various classes of cultivators/landholders in the Mansa District, during 1992-93 and 1995-96 to 1999-2000 is given below:

(Area in hectares)

Class of Cultivat- ors / landholders

1992-93

1995-96

1996-97

1997-98

1998-99

1999-2000

Tenants-at-will

     9,628

     9,846

     9,770

     9,718

     9,763

     9,778

Owners

1,02,440

1,02,331

1,02,317

1,06,316

1,06,638

1,06,707

Tenants with rights of occupancy

-

-

-

-

-

-

Total cultivated area

1,12,068

1,12,177

1,12,087

1,16,034

1,16,401

1,16,485

(Source: Deputy Commissioner Mansa)

                  Security of Land Tenures.- The Punjab Security of Land Tenures Act, 1953, was passed to provide for the security of land tenure and other incidental matters. Two years later, the PEPSU Tenancy and Agricultural Lands Act 1955, was enacted, because relationship between the landlords and tenants in PEPSU area were strained. Both the acts were enacted with the primary object of ensuring security of land tenure to the tenants. Under the Punjab Act, no landowner can own or a tenant can hold more than 30 standard acres and where such 30 standard acres are being converted into ordinary acres, exceed 60, such 60 acres. However in the case of allotted land, the permissible limit is 50 standard acres or 100 ordinary acres. Similarly under the PEPSU Act permissible limit is 30 standard acres, but it is 80 ordinary acres and in the case of allotted land, it is 40 standard acres and the 100 ordinary acres. Under the PEPSU Act, once the area is declared surplus, it vests in the Government but under the Punjab Act, it remains with the landlord till it is distributed amongst the landless. In the meantime if the landlord dies, his each successor is entitled to retain 30 standard acres. Therefore, the whole area is to be redistributed amongst them and in case any of them still possesses more than the permissible limit only then it becomes surplus. The area in excess of the permissible limit is utilized for the resettlement of tenants ejected or to be ejected as a consequence of landlord reserving land for himself equal to the permissible area. Under the PEPSU Act, the whole of the surplus area is vested in the Government which may utilize the same for allotment to tenants who are willing to cultivate land personally or to landowner or to tenants owing or holding land not exceeding 5 standard acres, or to landless agricultural workers   or for the development of cooperative farms or seed farms, etc. Besides, the PEPSU Tenancy and Agricultural Lands Act, 1955, provides for the security of land tenure. According to the provisions of the Act, no tenant can be ejected from his cultivated holdings except in cases of default of payment of rent, or the tenant is using such land or part thereof in a manner which is likely to render the land unfit for the purpose for which it was leased to him, or the tenant on demand in writing by the landowner, has refused to execute a kabuliat agreeing to pay rent in respect of his tenancy.

                 The main 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 and, to give a right to certain tenants to purchase land of their tenancy.

                 By 31 March 2000, 523 cases of surplus area were decided and 1,270 hectares of land was declared surplus in the district. By the same date 736 eligible tenants were rehabilitated on 1,104 hectares of surplus area and proprietary rights were given to the tenants on 1,270 hectares of surplus land.

 

 Utilization of Land.- Prior to the enforcement of the East Punjab Utilization of Lands Act,1949, there were some areas which  were not brought under cultivation. In pursuance of government policy to utilize every inch of available cultural land for growing more food and other essential crops, the above Act has been enforced, under which 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 other person for term ranging from 7 to 20 years priority being given to Harijans. By 31 March 2000, 1,104 hectares of land was utilized in the Mansa District.

 

 Consolidation of Holdings.- Prior to the formation of  PEPSU, the consolidation of holdings was taken up at the request of the people of the villages, The consent of each holder was necessary before any scheme of redistribution could be implemented in the village. The progress was consequently slow. The Government of PEPSU, therefore, passed the Patiala and East Punjab States Union Holdings (Consolidation and Prevention of Fragmentation) Act, 2007 (BK.) The Act provided for the consolidation of agricultural holdings in the State of PEPSU.

  The Act provides for the consolidation of holdings in any estate or group of estates or any part thereof for the purpose of better cultivation of lands therein. The Act further provides that the transfer or partition of any land contrary to the provisions of the Act shall be void. No land in any notified area shall be transferred or partitioned so as to create a fragment. No owner of fragment who intends to sell it can sell without the prior approval of the Collector concerned. The owner shall in the first instance offer the fragment for sale to the owners of contiguous survey numbers or recognized subdivisions of survey numbers, and in case of their refusal to purchase, the owner may transfer it to the Government on payment.  The Act provides compensation to any owner who is allotted a holding of less market value than that of his original holding.

  After the merger of PEPSU in the Punjab, the consolidation of holdings of area of the present Mansa District is undertaken under the East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act, 1948.

  By 31 March 2000, land measuring 2,16,122 hectares was consolidated in the Mansa District.  Most of the work of consolidation of holdings in area of the present Mansa District was completed in 1962-63. During 1999-2000,the work of consolidation was going on in village Gurakhnath on 654 hectares of land.

 

  Rural Wages and Condition of Agricultural Labour.- The daily wages paid to agricultural and skilled workers (men) in the  district, during 1993  to 2000 are given in the following statement:-

 

 

( c) Other Sources of Revenue, State and Central

 

(i)  Other Sources of State Revenue

 

 Besides land revenue, other sources of state revenue are: Stamp Duty, Registration Fee, General Sales Tax, Central Sales Tax, Excise Tax, Electricity Duty, Special Road Tax, Entertainment Tax, Entertainment Duty and Copying Fee.

  Stamp Duty.-Prior to Independence, in the Patiala princely State, all deeds were executed on plain paper till 1857, But Maharaja Narinder Singh introduced the use of stamp paper and entrusted the State seal to the Special Officer in the same year.

  The State Stamp Act was introduced in Sambat 1924 (1868AD) by Diwan Lala Kulwant Rai, process fees (dastakana) at the rate of 2 per cent were introduced in Sambat 1929 (1873 A.D), upto that time, the parties produced their own witnesses. A special stamp was used to realise arrears of land revenue. In Sambat 1959 (1902 A.D), the Stamp Department was transferred to the Accountant General on deputation, who reorganized the system of issue. The new rules provided for supply of stamps being kept in the charge of the Treasury Officer, who issued them to nizamat treasuries on receipt of quarterly indents. Stamps were only sold by licensed stamp vendors. The Patiala Stamp Act dealt with stamps and court fees. From the Ist of Magh Sambat 1960 (1903 AD), fiscal stamps on water marked paper were introduced. The court fee stamps differed from the general stamps. The stamps were manufactured in the fort at Patiala.

  Stamp duty is levied under the Indian Stamp Act of 1899. It was amended by the Indian Stamp (Punjab Amendment) Act, 1922. The latest amendment to the Act was made vide Indian Stamp (Punjab Amendment) Act, 1995, vide 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 Mansa District, during 1992-93 to 1999-2000 is given below:  

                                   (Rs)

Year

Non-judicial Stamps

Miscellaneous Stamps

Total

1992-93

2,85,21,017

20,63,550

3,05,84,567

1993-94

3,11,79,254

11,52,888

3,23,32,142

1994-95

4,82,11,514

15,68,602

4,97,80,116

1995-96

3,84,37,920

14,36,333

3,98,74,253

1996-97

3,32,18,935

14,32,856

3,46,51,791

1997-98

3,82,05,260

21,31,945

4,03,37,205

1998-99

3,52,63,810

25,85,196

3,78,49,006

1999-2000

5,12,65,250

1,09,93,122

6,22,58,372

(Source: Treasury Officer, Mansa)

                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 documents, making or granting of copies, searching of registers, power of attorney, etc.

The number of registered documents, value of property transferred and receipts in the Mansa District, during 1992-93 to 1999-2000 are given below:

 

Year

No. of Registration Offices

No. of Registrations

 


Immovable        Moveable

 Property            Property 

Aggregate Value of Property Transferred (‘000’Rs)

Immovable         Moveable

 Property             Property 

Total Receipts (‘000’Rs)

1992-93

4

9,874

976

4,56,623

-

2,596

1993-94

5

10,647

864

4,79,435

-

2,468

1994-95

5

12,779

462

6,91,379

-

3,353

1995-96

5

11,664

458

8,05,995

-

4,094

1996-97

5

12,413

432

9,51,114

-

13,726

1997-98

5

12,457

564

10,56,681

-

4,513

1998-99

5

13,402

443

11,37,723

-

4,090

1999-2000

5

11,731

439

12,31,700

-

6.754

(Statistical Abstracts of Punjab, 1993 to 2001)

 

General Sales Tax. This tax occupies a distinct position as a source of revenue in the flexible tax structure of a 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. It is levied on the sale or purchase of moveable goods. 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 1999-2000, there were 3,337 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 3,315 during 1999-2000.

             Excise Tax.-The important State and Central Excise Acts enforced in Punjab are: the Punjab Excise Act, 1914, the Dangerous Drugs Act, 1930, the Punjab Malasses Control Act, 1948, the Indian Power Alcohal Act, 1948, the Medicinal and Toilet Preparations ( Excise Duties) Act, 1955, and the Spirituous Preparations ( Excise Duties ) Act, 1955.

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 education 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 Tax5.-It was earlier known as Passengers and Goods Tax and was levied under Punjab Passengers and Goods Taxation Act 19526. It is now levied under Section 3 (F) of the Punjab Motor Vehicles Taxation Act, 19247. 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 rates of Road Tax / Special Road Tax under Punjab Motor Vehicles   Taxation Act, 1924 (As Amended in 1993) as on 1 December 2000 is given below:

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          0.20.13/seat/km/day

6           Mini Bus                                        7,500              20,000/Year

       (B)Goods Vehicles                                           Punjab State          Other State

1          Light Vehicle                                  1,500              1,210/PA        3,000/PA

2          Medium Vehicle                              2,000              1,410/PA        4,000/PA

3          Heavy Vehicle                                   2,500               1,500/PA         5,000/PA

4          Multi Axle Vehicle                            2,500               1,200/PA

       (C ) Contract Carriage                                           

1          Maxi  Cab                                      250/seat          4,000/year     

2          Motor Cab                                      200/seat            500/Year upto 5 Seats

3          Auto Rickshaw                               150/P.A.           400/Year

4          Passenger Tempo                             150/ Seat        700/Year                                          

       (D) Bus for Contract Carriage                               Ordinary     Deluxe     A.C.

1          1 to 15 Seats                                   200/Seat         400          600     800/day

2          16 to 30 Seats                                 -d0-                600          800   1,000/day

3          31 to 54 Seats                                    -do-                          800       1,000   1,200/day

        (E) Private Service Vehicle                                Ordinary   Deluxe     A.C.

1          Vehicle more than 6 Seats              39.05/Seat      10,000      20,000    25,000

                                                                                      yearly         yearly   yearly

 

5   Its nomenclature has been changed, vide Punjab Government Notification No, 23-Leg/93, dated 28 May 1993

6   Act repealed vide Punjab Government Notification No.24/Leg/93, dated 1 June 1993

7   Vide Punjab Government Notification No.2/6/91-IT (3)/7534, dated 28 May 1994           

 

 

1                            2                                           3                           4

      (F) Tourist Permit Vehicle                                  Ordinary     Deluxe      A.C

1        Tourist Bus                                    650/seat     2,00,000   2,50,000   2,88,000

                                                                                   yearly        yearly     yearly

     (G) New Personalised Vehicle           

1        Four Wheeled Personalised                        2% of the price     Not Applicable         

2        Motor Cycle upto 50 C.C.                          1.5% of the price                           -do-            

3        Motor Cycle above 50 C.C.                       3% of the price              -do-

* Charging of Special Road Tax from Stage Carriage for 29 days in a month

 

              Entertainment Tax.- This tax is levied under the Punjab Entertainments Tax (Cinematograph Shows) Act, 1954. It is charged on the gross collection capacity of a cinematograph show held in a cinema house. Its rates vary according to the location and category of the cinema house specified in the Act8. 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

Eighteen per cent Sixteen 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
Thirteen percent        Ten per cent                   

 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

 

 

 

8   Vide Punjab Act No.20 of 1994, dated 27 September 1994

 

 Entertainment Duty.-  This duty is levied under Section 3 of the Punjab Entertainment Duty Act, 1955. This duty is levied on admission to any entertainment house to which persons were ordinarily admitted on payment. The rate of entertainment duty was 125  per cent of the  admission charges except 40 per cent of the total number of seats in the cinema hall nearer the screen which  were subject to duty at the rate of 100 per cent9. The entertainment duty is not leviable10 in case the proprietor of the cinema house pays entertainment tax under Punjab Entertainment Tax (Cinematograph Shows) Act, 1954. However, antenna or cable television proprietor has been subjected to Entertainment Duty11 at the rate of Rs 50 per connection per month12. 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.13

            Copying Fee.- This fee is levied under the Punjab Copying Fee Act, 1936 for copies of orders, etc. supplied to the public. The charges vary for supplying copies on ordinary and urgent basis.

The collection from the above mentioned taxes in the Mansa District,

 during 1992-93 to 1999-2000 is given in the following statement:-

 

 

 

                 

9                     Vide Punjab Act. 14 of 1978

10                  Vide Punjab Act No.21 of 1994 dated 27 September 1994

11                  Vide Punjab Government Notification No.G.S.R.3/PA/16/55/S.20                     Admn.(29)/95 dated 28 February 1995

12                  Vide Punjab Government Notification No.S.O.8/P.A/16/55/S.3/95 dated 28 February 1995

13                  Vide Ordinance No.5 of 1999 dated June 1999

 

(ii) Central Sources of Revenue

  

            Central Excise Duties.-  The Mansa  District falls under the jurisdiction of the Superintendent Central Excise Range, Bathinda and Central Excise Division,  Sangrur.  The Deputy Commissioner (Central Excise Range, Bathinda) is the overall in charge of the Mansa District. He is assisted by a Superintendent and an Inspector besides miscellaneous Class III and Class IV staff.  The main sources of Central Excise Duty in the district are: cotton yarn, tread rubber and aluminium circle, etc.

            Income Tax.- It is levied under the Income Tax Act, 1961, which replaced the Indian Income Tax Act, 1922, on 1 April 1962. 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 from 1 April 1957. It is chargeable on the net wealth of an individual and Hindu Undivided Family (H.U.F.).

                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 limit specified by the Finance Act passed by the Parliament in a particular year.

            The collections from central sources of revenue in the Mansa District, during 1992-93 to 1999-2000 is given below:                                                                                                                                                                                                                                            (Thousand Rs)

Year

Central Excise Duties

Income Tax

Wealth Tax

Gift Tax

1992-93

 6,112

16,387

225

22

1993-94

 5,143

18,979

   2

 5

1994-95

7,134

19,820

-

 4

1995-96

    97

21,350

-

-

1996-97

    21

24,380

-

-

1997-98

   43

20,545

-

-

1998-99

 142

24,029

-

-

1999-2000

  120

26,500

-

-

                (Source: Superintendent, Central Excise Range, Mansa; and Income Tax Officer, Mansa)         

 

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