CHAPTER
XI
REVENUE ADMINISTRATION
(a) Land Revenue Administration
(i)
History of Land Revenue Assessment and Management
The
District of Fatehgarh Sahib came into existence in April 1992 comprising territories of Patiala, Ludhiana and Rupnagar
districts. Formerly most of the area of this district falls in the erstwhile
Princely States of Patiala, Nabha and a little part of British territory, so the history of
land revenue of Fatehgarh Sahib District is exceedingly complicated. Each of the
Princely State had a different system of land revenue and also different from that
prevailing in the British territory. Prior to the formation of Princely States,
the land revenue was imposed and collected as per orders of the Muslim and
Mughal rulers who reigned India
from time to time. No authentic information is available of how this land tax
was levied in the dim past.
The Land
Revenue System in the Former Patiala and Nabha States Area.- The revenue
of the Patiala State from Akbar to the time of Ala Singh and his successors was
being collected by kham (collection
in kind) upto 1862 (Sambat 1918). This arrangement was only occasionally
replaced by cash assessment 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 principles, for whenever there was a good crop and 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 short-
sighted policy, the zamindars never put his heart into his work and
waste lands were not brought under cultivation1.
The
share of produce taken by the State differed in different parganas; it
was mostly one-third, but one-fourth and two-fifths 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 bhavali) or by appraisement, kankut, kan,
1 Phulkians States (Patiala,
Nabha and Jind) Gazetteer, 1904, p 149
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 kachhus2.
At each harvest the Tahsildars 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 of the kachhus,
batawas who considered somewhat superior to the other used to get fee
of Rs 60, the other receiving Rs 50, for the season, but the batawas’s
allowance dwindled down to Rs 30. One out of the 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 these 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 muhassal or watchmen were appointed in each village to watch the
crop and the grains before division. The zamindar himself was not
allowed to touch his crop or take a single handful of grain for his cattle. The
muhassal used to get 1 1\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 work was done. In the reign
of the Maharaja Narinder Singh the Diwan
used to assemble all the kachhus in the front of the Maharaja’s palace
before they started on their expedition, and after having saluted the Maharaja
they started to their respective villages, each of a type of tyranny and
dishonesty personified. They would occupy the best house, take the best clothes
for their beds, and utensils for their use, send for all the kamins to
serve them, and get the best food and supplies for themselves and their horses.
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 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 nawan pakana, that is, making the entries pakka. So far
everything depended on the kachhu’s
will and pleasure, but after, the entries had been thus made pakka none could
change them and khasra katna was
considered a serious crime. In a similar way the batawas got the produce
weighted by the village banian called the dharwai, deducted 5 per cent
as kamin dues, divided the rest at the parganas rate of batai and
recorded in the same way ( nawan pakana) the amount dues from each man
against his name in the khasra. The Diwan’s
men sent their finding to the Diwan and the Tahsildar’s men to the
Tahsildar, and the papers were checked by comparing them.3
Owing
to negligence or dishonesty on the part of the batawas the delay in
effecting the batai often caused great damage to the grains, 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 and the grain had deteriorated in any way, then the State’s
portion too was forced back on the zamindars
and its price realized from them at a rate ( bhan pharua) 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
up to 1862 AD. Revenue farming, as has been mentioned elsewhere existed only to
a very moderate extent. The Diwan himself often used to contract for a
good many parganas. This system pressed heavily pressed upon the people,
and on the account of general mismanagement and corruption of the mercenary revenue
staff, the State on the whole, incurred great losses and the zamindars
were reined, 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 punishment
inflicted upon them by the malba-khana if they tried to escape from the
oppression by propitiating the greedy and rapacious revenue officials with
bribes. This malba-khana was a kind of office of control started at 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 items of expenditure and this necessitated the examination of
the Malba accounts by the office, it came to be known as the Malba-
khana. 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 many well be imagined.4
Maharaja
Narinder Singh seeing these defects in the revenue system made up his mind to
abolish it altogether and to fix a cash assessment. Several high officials of the conservative
ideas, and specially the Diwan, vehemently opposed this innovation, and
on account of their 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 Narinder Singh divided the State into four
divisions, an officer called Munsarim-i-hadbast being appointed for each
division. The name of this officer was after sometime changed to Mohtiman
Bandobast and afterward 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 average kham collection of the last 22 years. The average of
22 years was about 23 lakhs and a new assessment (1862) amounted to Rs,
30,87,000. After the lapse of this term another settlement on the same basis
was made 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 settlements
were made every ten years. In
1861-62, the first contract settlement on a cash basis was effected in all
districts of Patiala State. An estimate was made of the
average value of the actual realization in cash or in kind, during the previous
twenty one years, and the assessment arrived at was announced for one year.
A
regular settlement of the whole State was commenced in 1901 by Major
Pophamyoung, C.I.E. This assessment was Rs 41,48,155 but including cases and
all the miscellaneous dues, the total demand amounts to Rs 44,80,359, of which
Rs 4,71,136 was assigned revenue, leaving a balance of Rs 40,09,223. Of this sum, if we further allow all the
drawbacks on account of inam panchai cesses and other miscellaneous
grants, such as nankar adhar, etc. which amount to Rs 5,57,614
the balance of Rs 34,51,609 was the sum received into the State treasury.
The
Khamanon ilaqa in Tahsil Sirhind comprises 80 villages, of which 3 only
were held wholly in jagir, 77 being held in part. The ilaqa was bestowed
upon the Maharaja
of Patiala in
recognition of his
conspicuous
and loyal services
in the mutiny
on payment of nazrana in
1860. It was then considered worth Rs 80,000 a year. Its revenue for that year was Rs 92,616. The jagir
dates from the capture of Sirhind in 1762. The Jagirdars are Kang Jats
and are divided into three main branches, the families of Sardar Sarda Singh,
Sardar Ram Singh, and Sardar Koyar Singh. Each branch had its own
villages, which it realizes the
revenues, appoints the lambardars, and sanctions the breaking up of the
waste.5
Besides
the revenue, the jagirdars receive various dues in cash and kind. They
had lost the right to distil spirits and grow poppy but they were still
entitled to carry their appeals in any lawsuit to the Foreign Minister. Lapsed
estates revert to the Maharaja, whose income from these jagirs in 1903
amounted to Rs 5,668. Widows were entitled to maintenance only. Succession to
collaterals was only permissible where the jagir was worth annually Rs
200 or less.
The
ancient system of levying the revenue in kind was in force in the Nabha State
upto 1924 Bikrami ( 1860 AD) when a cash assessment was introduced in all the parganas
except that of Lohat Badi, in which it was not introduced till 1876.
The
first assessments were summary in character, but in 1874 His Highness the Raja directed a regular settlement of the
Amloh nizamat to be carried out. This work was completed in 1879, the
settlement operation being conducted according to the British Revenue Law of
1848 and the rules thereunder, and the
assessment was fixed for a period of 20 years. In 1879 the assessment of the Bawal nizamat was
taken in hand and completed in 1883, that of Phul nizamat being
commenced in 1882 and reaching its conclusions in 1893. The two latter
settlements were conducted on the lines of the British Revenue Law of 1884, the
land being measured and the record-of-rights prepared as in a British District.6
(ii) Collection of Land Revenue
Prior to 1861, the collection of Land
revenue in the erstwhile Patiala State was collected by 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 panchai
or pachotra began to be paid to the Lambardars out of the State
revenues and in this work he is assisted
6 Ibid., p 375-76
by the Chowkidar, another village worker and
the Patwari, a Government official. The
Lambardars also collects the abiana for which he was paid 3 per cent as
collection charges. In the area of erstwhile Nabha State now part of Fatehgarh Sahib
District, land revenue was collected by Lambardars. Zaildari system was
prevalent in the Patiala and Nabha States. The post of Zaildar was
abolished in 1947 recreated in1948 and
again abolished in 1964 leaving Lambardars alone for the collection of
land revenue till 1996-97 when the land revenue was abolished by the
Government.
(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.
(iv)
Income from Land Revenue and Special Cesses
Land Revenue.-
The last regular settlement relating to the erstwhile Patiala State took place in 1901-1908 (Patiala) and for erstwhile Nabha state in
1892-1903 (Nabha). The land revenue fixed under these settlements was being
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
the year 1961, 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 is
remitted. Land revenue in respect of entire holdings within sixteen kilometres
belt alongwith the international border with Pakistan has also been exempted in the State
with effect from the kharif crop of agriculture year 1972-73 under the Punjab Land (Amendment) Act, 1973.
Land
revenue on individual holding ( on owner’s total holding in the State) upto 5
standard acres was abolished from rabi of agriculture year, 1966-67 under the
Punjab Land Revenue ( Amendment) Act, 1968. A land owner is eligible for this
concession as and when he falls 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, 1997.7
Cess on Commercial Crops .- A cess under the Punjab Commercial Crops Act,1974, had been imposed on commercial
crops, namely, chillies, cotton (desi
and American) mustard seeds, potatoes, taramira and toria,
tomato, sugarcane and orchards including vineyards at the rate of Rs 6 per acre
in case of irrigated land and Rs 3 per acre in the case of unirrigated land
under these crops.
The cess was applicable to and was
payable by the landowners growing commercial crops on their land irrespective
of the fact whether they are assiginees 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.
Special Cesses.- Besides
the Land revenue, following cesses are levied on the land owners in the
Fatehgarh Sahib District:
Village Officers’
Cess
The
village officer’s 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 2 ½ per cent. Only pachotra
is being charged as a village officers’ cess after the formation of PEPSU and
with the abolition of Zaildari and Sufedposhi agencies in 1948.
Now Punjab Government has abolished the land Revenue, therefore pachotra
charged on land revenue has also been 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. The
7 Vide Punjab Government
Notification No.8,Leg 97, dated 29 July 1997
local rate
in former princely States was raised from time to time. At the time of Independence local
rate in these states was not at par and varied from chak to chak even
in one State. In most of the chaks of the Patiala State, it was
levied at the rate of 11 per cent. But in some chak, it was levied at
the rate of 13 per cent too. Similarly in the erstwhile Nabha State, it was
levied at the rate of 7 per cent, 10 per cent and 18 per cent. Later on the
merger of PEPSU with Punjab in 1956, the local rate in the whole area of Fatehgarh Sahib
District was brought at par with the Punjab State. Local
rate in the district was levied under
Panchayati Raj Act, 1994.* The Punjab Government have abolished the land
revenue during the year 1996-97, so the local rate has automatically been
abolished from the same year.
Abiana
The abiana or water rate is
charged on the area irrigated by canals. These charges very from canal to canal
and from crop to crop. Abiana or water rate has been abolished **by the
Punjab Government with effect from 14 February 1997.8
(b)
Land Reforms
The
conditions and circumstances concerning the ownership and cultivation of land
has not important bearing on the agricultural productivity, as land has an
indispensable factor in agricultural production. Agricultural progress and
tenancy and tenure system are to some extent directly related. Land reforms are
therefore essential for agricultural development.
There
are two objectives behind the land reforms introduced throughout the country
after Independence, to increase the production of agriculture by removing such
obstacles as had resulted from the ancient system of land tenures and secondly
the elimination of all kinds of social injustice and exploitation within the
agrarian system and assure equal status and equal opportunity to the rural
population by securing the land to the tiller.
8 vide Notification No.14/12/99/IPW (2) 5209 dated 19 March 1997
* prior to this Act it was levied under section 61 of the Punjab
Panchayat Samities and Zila Parishad Act at the rate of 50 per cent of the Land
revenue
** The Abiana has been again levied @ 10 per kanal per year
for supply of canal water, vide Punjab Government Notification Nko.
14/22/94-IW(2)/25384 dated 12 November
2002
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 area, 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 cultivators in
the event of his death without male issue or next of the kin within three
generations. Most of the tenants were suffering from the non-confirment of
ownership rights. They did not take serious interest in cultivation. They were
fed up with exploitation by the land owners.
Since
time immemorial, attempts have been made to solve the problem of small
cultivators who were constantly harassed by the big land-lords and zamindars
and were deprived of his due share and ownership right on agricultural land.
No material change had occurred in
the system of land holding during the first half of the twentieth century. The
tenants were mainly on occupancy
rights and tenants-at-will. The position changed after Independence when Government decided to
introduce land reforms. The landlords were restive fearing that they would be
deprived of land which had been in their possession for years. They started
bringing these lands under direct management and also partitioned their lands
or transfer these in the names of their near and dears with a view to reduce
the area of their holdings. This resulted in harassment to the tenants and
their position became shaky. To give effect to the policy of ‘land for the
tiller’ and for abolition of intermediaries and regulation of tenancy of
agricultural lands, the Government enacted numerous legislation.
Before the formation of the
Fatehgarh Sahib District on 13 April 1992 the area now comprising this district
was part of Patiala, Ludhiana and Rupnagar districts which had
earlier been a part of PEPSU (Patiala and East Punjab State Union) except
few villages which had then been part of Punjab. The legislations passed by both states PEPSU
and Punjab were applicable in these areas of
the district. The legislation passed and applicable in the districts are as
under :
PEPSU Laws
1 The PEPSU
Occupancy Tenants (Vesting of Proprietary Rights) Act, 1954
2
The
PEPSU Abolition Ala Malkiat Rights Act,1954
3
The
PEPSU Tenancy and Agricultural Lands Act,1955
Punjab Laws
1 The East Punjab, Utilization of Land
Act, 1949
2 The
Occupancy Tenants(Vesting of Proprietary Rights) Act, 1952
3 The
Punjab Abolition of Ala Malkiat Rights and Talukdary Rights Act,1952
4 The
Punjab Security of Land Tenure Act, 1953
Two
more laws, the Punjab Resumption of Jagir Act,1957 and Punjab Village Common
Land (Regulation) Act,1961 were enacted after the merger of PEPSU with Punjab.
Besides, after the reorganisation of the State in 1966. The Punjab Land Reform
Act,1972 was enacted and The Punjab Land Reform Rules,1973 were passed.
Under the East Punjab Utilization of
Lands Act, 1949, which has been applicable to the present area falling in
Fatehgarh Sahib District from 1956, the Government enforced the utilisation of
every inch of available cultivable land for growing more food and other
essential crops. The collector can take into possession and lease out any land
which can be cultivated, but has not been cultivated for the last six harvests.
Under the Punjab Abolition of Ala Malkiat and Talukdary Rights Act,1952 and the
PEPSU Abolition of Ala Malikiyat Rights Act, 1954, all rights, title and
interest of an ala malik in the land under him by on adna malik
were extinguished and under PEPSU law, the superior landowners were abolished
and the inferior landowners were upgraded and for this the superior landowners
were given five times the amount of rent they got from the inferior landowners.
Under, the Punjab Occupancy Tenants (Vesting of Proprietary Rights) Act, 1952
and the PEPSU Occupancy Tenants ( Vesting of Proprietary Rights) Act, 1954,
tenants were made full fledged landowners liable to Government for paying land
revenue.
The Punjab Security of
Land Tenure Act, 1953, was passed to provide for the security of land tenure
and other incidental matters. Two years later, the PEPUSU Tenancy and
Agricultural Land Act, 1955 was enacted because in the words of the object of
the Act, “Relationship between the landlords and tenants in PEPSU are strained
resulting in an explosive situation”. Under the Punjab Act no land owner could
own or a tenant could hold more than thirty standard acres and where such
thirty standard acres on being converted into ordinary acres exceeded sixty.
But in case of allotted land, the permissible limit was fifty standard acres or
one hundred ordinary acres. Under the PEPSU Act, the permissible limit was also
thirty standard acres but eighty ordinary acres. And in case of allotted land
it was forty standard acres and hundred ordinary acres. The area in excess of
the permissible limit was to be utilised for resettlement of tenants ejected as
a consequence of the 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 it may utilise for allotment to tenants willing to cultivate
land personally or to land owners or tenants owning or holding land not
exceeding five standard acres or to landless agricultural workers or for the
development of cooperative farms or seed farms or efficient management of land.
Certain tenants were given the right to purchase the land comprising their
tenancies.
Following are the distinctive features of this Act :-
a)
The permissible area in the new Act has a reference to
the family consisting of the husband, wife and minor children as against the
old laws under which the permissible area had a reference to individual land
owner and permitted even a small family to operate large acres.
b)
Under the old legislation, a person could own land upto
the permissible area both in the erstwhile Punjab as well as in erstwhile PEPSU
areas. Under the new Act, the entire land owned by a family in both the regions
shall be accounted for while applying ceiling.
c)
The concept of ‘standard acre’ has been given up as it
had become outdated. Classification of land is done on the basis of assured
irrigation for atleast two crops in a year, only one crop in a year, barani
and banjar. It provides that a family of five persons consisting of
husband, wife and three minor children other than married minor daughters can
own 7 hectares, 11 hectares and 21.8 hectares depending upon the classification
of his land on the aforementioned basis.
d)
In the old ceiling laws, the provision for exemption
from the ceiling for various considerations was thoroughly abused by landlords
to defect the transfer of surplus land. Under 1972 Act, these exemptions have
been done away within 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 provision of the Act for utilization of
surplus areas.
In order to
implement the Land Reforms programme in the State, an advisory committee at the
State Level and similar committees at the district level 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.
Security of
Land Tenures.- The security of tenure is essential as if the farmer feels
in secure he will not take much interest in cultivation and production will
suffer. Legislations providing for the security of tenure have, therefore been
made. The Punjab Security of Land Tenure Act, 1953 and the PEPSU Tenancy and Agricultural Land Act,
1955, provides for the security of land tenure. According to the provisions of
the Act, no tenants can be ejected from his cultivated holding except in cases
of default of payment of rent or the tenants does not cultivate land, in a
manner or the extent customary in the locality in which the land is situated,
or the tenants are using such land or part thereof in a manner which is likely
to render unfit for the purpose for which it was leased to him, or the tenants
on demand in writing by the landowner, has refused to execute a kabuliyat
agreeing to pay a rent in respect of his tenancy. The main objectives of the
Act are: to provide a ceiling on individual land holding, to give certain
security of tenure to tenants, to provide for resettlement of tenants law fully
evicted and to give a right to certain tenants to purchase land of their
tenancy.
Utilization
of Land.- With the merger of PEPSU, with Punjab on 1 November 1956, the
East Punjab Utilization of Lands Act,1949 made applicable to the present area
of Fatehgarh Sahib District, which was part of PEPSU prior to that. Under this
Act, the Government enforce the utilization of every inch of available
cultivable land for growing more food and other essential crops. The collector
can take into possession of any land which is cultivable but has not been
cultivated for 6 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.
Consolidation of Holding.- The consolidation of holding was taken up at the request of the
people of the villages, prior to the formation of PEPSU. 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, BK 2007 BK AD 1950. The
Act provided for the consolidation of agricultural holding and for preventing
the fragmentation of agricultural holding in the PEPSU.
The
Act provides, with the object of consolidation of holding in any estate or
group of estates or any part thereof for the purpose of better cultivation of land therein, the Government
may of its own motion or on application made in this behalf, declare by
notification and by publication in the prescribed manner in the estate or
estates concerned its intention to make scheme for the consolidation of holding
in such estate or estates or part thereof as may be specified. On such
publication in the estate concerned, the Government may appoint a Consolidation
Officer who shall after obtaining in the prescribed manner the advice of the
landowners of the estate concerned, prepare a scheme for the consolidation of
holding in such estates or part thereof as the case may be.
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 not sell without the prior approval of the collector concerned. The owner
shall in the first instance offer survey numbers or recognised sub division of
survey numbers and in case of their refusal to purchase, the owner may transfer
into the Government on payment. The Act provides compensation to any owner who
is allotted a holding of less marked value than that of his original holding.
After the merger of PEPSU with Punjab the consolidation of holding of the area
falling in present Fatehgarh Sahib District is undertaken under the East Punjab
Holdings (Consolidation and Prevention Area of Fragmentation) Act, 1948.
Rural
Wages and Condition of Agricultural labour.- The daily wages paid to
the agricultural and skilled workers (men) in a selected village in the
district during the years 1992-93 and
1996-97 to 2000-2001 is given in the following table:
(c) Other Sources of Revenue, State and Centre
(i)
Other Sources of State Revenue
As the Land Revenue has been abolished in the State, now the main
sources of State revenue are: Stamp Duty, Registration Fee, General Sales Tax,
Central Sales Tax, Special Road Tax, Entertainment Tax, Excise Tax, Copying Fee
and Electricity Duty.
Stamp Duty.- In the Patiala Princely States,
until 1856, all deeds were executed on plain paper. But in that year, Maharaja
Narinder Singh introduced the use of stamped paper and the State seal to a
special officer. The State Stamp Act was introduced in 1867 by Diwan
Lala Kulwant Rai. Judicial and non-judicial stamps, hundis and receipt
stamp of various denominations were printed in the State press. These stamps
were sold from the treasury to the licensed vendors only. Hundis and
receipt stamps could be purchased by the public directly from the treasury.
British Court Fee Act with some modifications was adopted by the State. Fiscal
stamps on water marked paper were introduced in 1903 AD. The court fees form to
differed from general stamps. The stamps were manufactured in the Fort at
Patiala.
Stamp Duty is levied under the
Indian Stamp Act of 1899. At present the Indian Stamp Act (No.II) of 1899
amended by the Punjab Act VIII of 1922 and the Indian Stamp (Punjab Second
Amendment) Act (No.34) of 1960 is applicable in the whole of Punjab including
the Fatehgarh Sahib District. 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. This required
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 Fatehgarh Sahib District during the 1992-93 and 1996-97 to
2000-2001 is given below:
(In rupees)
|
Year
|
Non-Judicial
stamps
|
Miscellaneous
stamps
|
Total
|
|
1992-93
|
2,28,77,366
|
24,60,623
|
2,23,37,990
|
|
1996-97
|
2,83,23,950
|
16,78,050
|
3,00,02,000
|
|
1997-98
|
3,51,96,280
|
19,05,289
|
3,71,01,569
|
|
1998-99
|
3,67,48,140
|
21,02,655
|
3,88,50,795
|
|
1999-2000
|
4,73,96,940
|
33,69,816
|
5,07,66,756
|
|
2000-2001
|
6,96,16,255
|
37,29,103
|
7,33,45,358
|
(Source:
Treasury Officer, Fatehgarh Sahib)
Registration Fee.- The Deputy Commissioner in the
Registrar in the district and Tahsildars and Naib-Tahsildars are Sub-Registrars
and Joint Sub-Registrars respectively.
The Registration Fee is being collected in the State under the Indian
Registration Act, 1908. The Act requires the registration of all documents
pertaining to immovable property. Other documents can also be got registered
under the Act but their registration is optional. 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 involved and receipts in the
district during 1992-93 and 1996-97 to 2000-2001 are given in the following
table:-
General Sales Tax.- Sales 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 section of people
have been exempted from taxation whereas luxury goods which are consumed by the
well-to-do people are taxed at higher rates.
Central Sales Tax.- It is levied under the Central
Sales Tax Act, 1956 which provided for levy on sales effected in course of
inter-state trade and commerce. This central fiscal enactment has given the
States a major source of revenue. The States have been authorised the
administration of tax on behalf of Government of India and the entire
collection is of appropriated by the States.
Excise Tax.- For the administration of
the Excise and Taxation Acts the district of Fatehgarh Sahib is under the
charge of the Assistant Excise and Taxation Commissioner, Fatehgarh Sahib. In
the princely states, the Excise Tax was collected by the State Excise
Superintendents, prior to Independence. The important State and Central Excise
Acts in forced in the State of Punjab are: The Punjab Excise Act, 1914, The
Dangerous Drugs Act, 1930, The Punjab Molasses Act, 1948, The Indian Power
Alcohol Act, 1948, The Medicinal and Toilet Preparation Act (Excise Duties)
Act, 1955, The Punjab Local Option Act, 1923 and and the Spiritous 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 Tax9.- It was earlier known as Passenger and Goods Tax and
was levied under Punjab Passenger and Goods Taxation Act 195210. It
is now levied under section 3 (F) of the Punjab Motor Vehicles Taxation Act,
192411. It is levied on all fares and freights in respect of
passenger carried and goods
transported in motor vehicles in
9 Its
nomenclature has been changed, vide Punjab Government Notification No.
23- Leg\93,dated 28
May 1993
10 Act repealed vide Punjab Government Notification
No.24\Leg\93 dated 1 June
1993
11 Vide
Punjab Government Notification No.2\6\91-IT(3) 7534,dated 28 May 1994
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
applicable w.e.f. 1 July 2003 is given below:
Serial Type of Vehicles Rate of Road Rate of Special
No. Tax/Year
Road Tax
(Rs) (Rs)
(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 Act12. 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
|
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
per cent Fifteen per cent Twelve per
cent
|
Sixteen
per cent
Thirteen per cent 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
|
Television proprietor
has been subjected
to entertainment duty vide Punjab
Government Notification No.
G.S.R.3/PA/16/55/5020 Admn.(29)95 dated Feb.1995. at the rate of Rs 50 per connection all month13.
The rate of entertainment duty have been revised to Rs 15,000 per annum at a
time from 11 April 1999, on the antenna or cable
12 Vide Punjab Government Notification
No.G.S.R.3/PA/16/55/S.20
Admn. (29)/95 dated 28 February 1995
13 Vide
Punjab Government Notification No..S.O.8/PA/16/55/S.3
/95
dated 28 February 1995
television proprietor14.
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 far supplying copies on ordinary and urgent basis.
The collections from taxes mentioned
above in the district, during 1992-93 and 1996-97 to 1999-2000 are given in the
Appendix at page 286 .
(ii)
Central Sources of Revenue
Central Excise duties.- The Deputy Commissioner,
Central Excise Division Mandi Govindgarh is the overall incharge for the
collection of central excise duty in the district. It is mainly levied on iron and
steel (billets, flats, etc.) in the district and Rs 371.91 crore was collected
as central, excise duty during 2000-2001 by the Division.
Income Tax.- It is levied under the Income Tax
Act, 1961, which replaced the Indian Income Tax, 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
April, 1957. It is chargeable in the net wealth of an individual and Hindu
undivided Family. (H.W.F.).
Gift Tax.- The tax is levied under the Gift Tax Act,
1958 on all gifts made after and date of enforcement of the act. i.e. 1 April
1958, if the total value of the gift (moveable or immoveable) exceeds the limit
specified by the Finance Act passed by the Parliament in a particular year.
Collection
of Income Tax, Wealth Tax and Gift Tax in the Fatehgarh Sahib District during
the year 1996-97 to 2000-2001 is given below:-
(Rs
in Lakhs)
|
Year
|
Income Tax
|
Wealth Tax
|
Gift Tax
|
|
1996-97
|
74.15
|
-
|
-
|
|
1997-98
|
216.31
|
-
|
-
|
|
1998-99
|
93.28
|
0.26
|
-
|
|
1999-2000
|
100.53
|
0.69
|
-
|
|
2000-2001
|
104.15
|
0.73
|
-
|
(Source:
Commissioner of Income Tax, Patiala).
14 Vide Ordinance No.5 of 1999 dated
June 1999
