CHAPTER XI
REVENUE
ADMINISTRATION
(i)
Land Revenue Assessment and Management
The history of land revenue
of the Patiala District is a bit complicated, as it contains the areas falling
in the erstwhile princely States of Patiala, Nabha and Kalsia and a part of the
British territory. Each of these princely States had a different system of land
revenue 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 Mughal emperors who reigned India from time to time.
Land
Revenue System in the former Patiala State areas
The revenue of the Patiala
State from Akbar to the times of Ala Singh and his successors was being collected
in kind known as Kham (collection in kind) upto 1862. This arrangement was
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 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 zamindar (tiller) never put his heart into his
work and no waste lands were ever brought under cultivation.
The share of the produce
taken by the State differed in different parganas; it was mostly one-third but
one-fourth to 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 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, or Kachh. Batai
was with rare exceptions, usually resorted to in the rabi and appraisement was
a rule in the Kharif. The officials who made the batai was 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 the land
was measured by horse pacing, and two Kachhus. or measures and two Batawas were
appointed for each circle, two Muharris called Likharis were 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.
When the crop was ready for
the sickle, one or two Muhassals or watchmen were appointed in the 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 this cattle. The Muhassal used to get 1½ annas a day, of
which an anna was paid by the village and half-an-anna by the State. This
establishment was temporary. But Kachhu was all in all making Khasra enteries
pakka in the name of zamindar which was known as nawan pakana. It could not be
changed later on and to change it was considered a serious crime. In a similar
way, the Batawas got the produce weighted by the village banian called the
dharwahi, deducted 15 per cent as kamin’s dues, divided the rest at the pargana
rate of batai, and recorded in the same way (nawan pakana) the amount due from
each man against his name in the khasra.
Owing to the negligence or
dishonesty on the part of the Batawa, the delay in effecting the batai often
caused great damage to the grain when its price, full or half, as the case may
be, was realized from the zamindars. This was the system of Kham collection
that prevailed upto 1862.
In 1861-62, the first contract settlement on a cash
basis was effected in all districts of the 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 Patiala State was commenced in 1901 and completed in 1908. The revenue
assessment for the whole State was Rs. 41,48,155.
In the areas falling in the
then Nabha princely State, the ancient system of lavying the revenue in kind
remained in force up to 1860. However, since 1860 the system of cash assessment
was introduced in the princely State. After the summary assessment, a regular
settlement was initiated in 1948 Sampat (A D 1891) and completed in 1959 (A D
1902). This assessment was conducted on the lines of the British Revenue Law of
1884, the lines was measured and the record of rights prepared as in the
British district.
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. In the areas of erstwhile Nabha State,
now parts of Patiala 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 after 1948 and re-abolished in 1964
leaving the Lambardars alone for the collection of land revenue.
Lambardar is responsible for
the collection of land revenue from the right holders. For discharging this
function, he is assisted by a Chowkidar another village worker and the Patwari
a Government official. The Lambardar also collects abiana in the district for
which he is paid 3 per cent as collection charges.
(iii)
Income from Land Revenue and Special Cesses
Land Revenue.—The last
regular settlements relating to Patiala District (erstwhile Patiala State) took
place in 1901-1908 (Patiala) and in 1892-1903 (Nabha).
Land revenue fixed under
these settlements is being collected by adding other cesses, etc., imposed by
the State Government from time to time. The land revenue is realised 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 is remitted. Land revenue in respect of entire
holdings, within 16 km belt alongwith the international border with Pakistan
has also been exempted in the State, with effect from the kharif crop of
agricultural year 1972-73 under the Punjab Land Revenue (Amendment) Act, 1973.
Land revenue on individual
holding (on owners’ total holding in the State) upto 5 standard acres was
abolished from rabi of agricultural year, 1966-67 under the Punjab Land Revenue
(Amendment) Act, 1968. A landowner is eligible for this concession as and when
he falls into this category.
Additional
Land Revenue.—The additional land
revenue has been imposed under the Punjab Land Revenue (Amendment) Act 1974-75,
with effect from kharif crop of the agricultural year 1974-75 and is payable by
all landowners, paying land revenue exceeding Rs 20 per year. The liability of
additional land revenue increases progressively with land revenue payable.
The following statement
gives the details of income from additional land revenue in the Patiala
District, during 1981-82 to 1988-89 :-
Year Income
(Rs)
1981-82
1,74,772
1981-83
1,65,738
1981-84
6,276
1981-85
16,589
1981-86
1,53,442
1981-87
1,46,236
1981-88
2,18,393
1981-89
1,41,342
(Source : Deputy
Commissioner, Patiala)
Cess on
Commercial Crops.—A cess under the Punjab
Commercial Crops Act, 1974, has been imposed on commercial crops, namely,
chillies, cotton (desi and American), mustard seeds, potatoes, taramira and
toria, sugarcane, tomato and orchards including vine yards 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 levied with effect from the kharif crops
of the agricultural year 1974-75 up to the rabi harvest of the agricultural
year 1978-79. The tenure of this Act was extended for another five years,-vide
Punjab Commerical Crops Cess (Amendment) Act, 1979. The cess has been extended
for another five years beginning from rabi harvest of agricultural year
1984-85.
The cess is applicable to
and is payable by the landowners growing commercial crops on their land
irrespective of the fact whether they are assignees of land revenue or not. The
following statement shows the collection of Commercial cess (tahsil-wise) in
the Patiala District, during 1980-81 to 1988-89:-
Special
Cesses
Village
Officers’s Cess
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 2½ per cent. After the formation of PEPSU
and with the abolition of zaildari and Sufedposhi agencies in 1948, only
pachotra is being charged as a Village Officers’ Cess.
Local Rate
It was usual in early
settlements to levy on extra cess or local rate cess on land revenue to
maintain schools, hospitals and 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).
The local rate in princely
states was raised from time to time. At the time of independence, local rate in
the princely States was different not only in the States, but the rates varied
from chak to chak even in one State. In most of the chaks of Patiala State, it
was levied at the rate of 11 per cent. But in some chaks, it was levied at the
rate of 13 per cent too. Similarly in the Nabha State, it was levied at the
rate of 7 per cent, 10 per cent and 18 per cent. Later on, on the merger of
PEPSU in Punjab in 1956, the local rate in the whole district was brought at
par with the Punjab State. Local rate is now levied Under Section 61 of the
Punjab Panchayat Samitis and Zila
Parishads Act, 1961, at the rate of 50 per cent of the land revenue. The
following table shows the collection of local rate in the district during
1981-82 to 1988-89 :-
Year Income from local rate
(Rs)
1981-82
5,77,650
1981-83
5,74,558
1981-84
5,62,393
1981-85
5,60,500
1981-86
5,60,200
1981-87
5,57,744
1981-88
5,05,045
1981-89
5,58,622
(Source : Deputy
Commissioner, Patiala)
Abiana
The abaina or water rate is
charged on the area irrigated by canals. The income from this source in the
Patiala District, during 1981-82 to 1988-89 is given below :
Year Income from abiana
(Rs)
1981-82
1982-83
1982-84
1982-85
1982-86
1982-87
1982-88
1982-89
(Source : Deputy
Commissioner, Patiala)
(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 generations. 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 land owners.
Since time immermorial,
attempts have been to solve the problem of small cultivators who were
constantly harassed by the big land-lords 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 Patiala District, and the Punjab Government passed a
number of laws which are given as under :
1
The East Punjab Utilization
of Lands Act, 1949
2
The PEPSU Abolition of Ala
Malikiyat Rights Act, 1954
3
The PEPSU Occupancy Tenants (Vesting
of Pripretary Rights) Act, 1954
4
The PEPSU Tenancy and
Agricultural Lands Act, 1955
5
The Punjab Bhudan Yagna Act,
1955
6
The Punjab Resumption of
Jagirs Act, 1957
7
The Punjab Village Common
Lands (Regulation) Act, 1961
8
The Punjab Land Reforms Act,
1972
Under the East Punjab
Utilization of Lands Act, 1949, which has been applicable to the area in this
district from 1956, 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 PEPSU Abolition of Ala Malikiyat Rights Act, 1954, 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 PEPSu Occupany Tenants (Vesting of
Proprietary Rights) Act, 1954, tenants were made fullfledged 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 out-moded class but the actual
tiller, and brought him in direct relationship with Government. Besides the
classes of cultivators mentioned above, a large area was cultivated by the
tenants-at-will who were at the mercy of landlord and they had not 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, PEPSU Tenancy and Agricultural Lands
Act, 1955 was enacted, which not only gave security of tenancy to the tenants
but also laid down the maximum amount
of rent that could be charged from them and prescribed certain grounds on which
alone could tenants 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, it was later on 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 the 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
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.
The distribution of land
among various classes of cultivators/landlords in the district during 1983-84
to 1988-89, is given in the following statement:-
Security of
Land Tenures.—The PEPSU Tenancy and 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 does not cultivate land, in the manner and to the extent customary
in the locality in which the land is situated, 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 kabuiyat agreeing to pay a 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 1989,
6463 cases of surplus area had been decided and 15,705 acres of land was
declared surplus in the district. By the same date, 1,658 eligible tenants were
resettled on 4,493 acres of surplus area and on 1,471 acres of surplus land
proprietary rights were given to the tenants.
Utilization of Land.—The East Punjab Utilization of Lands Act, 1949 was
made applicable to the Patiala and East Punjab States Union in 1956 when it was
merged in the Punjab State. Prior to its enforcement there were some areas in
the district which were not brought, under cultivation. In pursuance of Government policy to utilize every inch of available
culturable land for growing more food and other essential crops, the above Act
has been enforced. Under this Act, a notice is served on every landowner who
allowed his land to remain uncultivated for six or more consecutive harvests
and the land thus taken over is leased out to some other person for a term
ranging from 7 to 20 years, priority being given to Harijans.
Consolidation
of Holdings.—Prior to the formation of
PEPSU, the conslidation of holdings was started in the villages of the
district, relating mainly to the erstwhile princely State of Nabha, by the
Co-operative Department. At that time, it was taken up in old villages at the
request of the people. The consent of each land holder was necessary before any
scheme of redistribution could be implemented in the village. The progress was
consequently slow. The Government of Patiala and East Punjab States Union,
therefore, passed the Patiala and East Punjab States Union Holdings
(Consolidation and Prevention of Fragmentation) Act, 2007 (BK) (A D 1950). The
Act provides for the consolidation of agricultural holdings and for preventing
the fragmentation of agricultural holdings in the State of Patiala and East
Punjab States Union.
The Act provides, with the
object of consolidation of holdings in any estate or group of estates or any
part thereof for the purpose of better cultivation of lands 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
holdings 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 shall after
obtaining in the prescribed manner the advice of the landowners of the estates
concerned, prepare a scheme for the consolidation of holdings in such estate or
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 do so 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
recognised 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 the district is undertaken under
the East Punjab Holdings (Consolidation and Preventation of Fragmentation) Act,
1948.
By 31 March 1989, land
measuring 11,33,116 acreas was consolidated in the district.
Rural Wages and Condition of
Agricultural Labour ;The daily wages paid to agriucultural and skilled workers
(men) in a selected village, viz. Kakrala in the Nabha Tehsil, during 1981-82
to 1989 are given in the next following statement
(c) Other
Sources of Revenue, State and Central
(i)
Other
Source of State Revenue
In
addition to the land, the other sources from which State derives its revenue
are described below :
Stamp Duty.—In the Patiala princely
State, until 1856, all deeds were executed on plain paper. But in that year,
Maharaja Narinder Singh introduced the use of stamped paper and entrusted the
State seal to special officer. The State Stamp Act was introduced in special
officer. The State Stamp Act was introduced in 1867 by Diwan Lala Kulwant Rai.
Process-fees (dastakana) were introduced in 1872 at the rate of 2 per cent. Up
to that time the parties produced their own witnesses. A special stamp was used
to realize arrears of land revenue. The Tahsildar gave a stamped authority to a
chaprasi (Peon), who then proceeded to the defaulter’s house and realized the
arrears plus the value of the stamp. In 1901, the last year of the old stamp
system, the income from stamps was nearly Rs. 1,50,000, wile the expenditure on
establishment and contingencies was slightly over Rs 6,000. In 1902 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 to
be kept in the charge of the Treasury Officer, who issued them to nizamat
treasuries on receipt of quarterly indents. Stamps could only be sold by
licensed stamp vendors, of whom there were 25 in the State. The Patiala Stamp
Act dealt with stamps and court-fees. Prior to independence, the Patiala Stamp
Act was in force in the State. It was introduced in 1868.
In
the Nabha princely State, impressed non-judicial sheets of foolscap size were
issued by the State. The value of sheets being annas 1,2,4 and 8 and Rs. 1,2,5,
10, 50, 100 and 500.
Stamp
revenue (duty) is derived from the sale of non-judicial stamps or revenue
stamps.
The
judicial or court fee stamps are sold under the Court Fee Act, 1870. This Act
requires the Collecter (Deputy Commissioner) to ensure that the documents are
properly stamped according to the schedule.
Registration Fee.—Registration is
compulsory of all documents pertaining to immovable property under the Indian
Registration Act, 1908. However, registration is optional in the case of other
documents. 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
following statement shows the number of registered documents, value of property
transferred and receipts in the district from 1981-82 to 1988-89 :-
Excise Tax.—The State and Central
Excise Acts enforced in the Punjab are : The Punjab Excise Act, 1914; The
Punjab Local Option Act, 1923; The Dangerous Drugs Act, ‘930; The Punjab
Molasses Control Act, 1948; The Indian Power Alcohal Act, 1948 and the
Medicinal and Toilet Preparations (Excise Duties) Act, 1955.
General Sales Tax.—It is levied
under the Punjab General Sales Tax Act, 1948 which replaced the Punjab General
Sales Tax Act of 1941. As a source of income of State exchquer, it occupies a
distinct position in tax structure. It is levied on the sale or purchase of
moveable goods.
Passengers and Goods Tax.—This
tax is levied under the Punjab Passengers and Goods Tax Act 1952, which came
into force on 1 August 1952. Under the Provisions of the Act, Passengers and
Goods Tax is levied on all fares and freights in respect of passengers carried
and goods transported in motor vehicles in the State. The rate of tax has been
increased from time to time. According to Punjab Government Notification No.
3-Leg/86, dated 1 April 1986, it was 45 per cent of the fare/freight. In the
year 1978, it was 45 per cent of the fare/freight. In the year 1978 the annual
rate of tax per truck was Rs 1,050 in the plains and Rs. 155 per annum in the
hilly areas in the Punjab. The Notification No. GSR 34/P. A. 16(52) Ss. And
4/Amd. (16) 82, dated 21 June 1982 effective from 1 July 1982 raised the annual
rate of tax per truck in the plains from Rs 1,050 to 1,100.
Entertainments Tax.—It is levied
under the Punjab Entertainment Rax (Cinematograph Shows) Act, 1954, for every
show on the number of occupied seats of a cinema. According to Punjab
Government Notification No. S.O/P.A. 8/54/S.3/78, dated 3 May 1978, the tax
shall not exceed Rs 150 per show in any case and shall be charged
proportionately for a fraction of 100 seats.
Entertainments Duty.—It is levied under
the Punjab Entertainments Duty Act, 1955, which repealed the Punjab
Entertainments Duty Act, 1936. The rates of duty change from time to time.
According to Punjab Government, Excise & Taxation Department Notification
No. S. O. 23/P.A. 16/55/S.3/78, dated 3 May 1978, the rate of entertainment
duty including that on complimentary tickets, shall be 125 per cent of the
payment for admission (except 40 percent of the total number of seats in the
cinema hall nearer the screen which are subject to duty @ 100 per cent) to any
entertainment to which persons are ordinarily admitted on payment.
Central Sales Tax.—The Central
Sales Tax Act, 1956 came into force in January 1957, enabling the State
Government to tax interstate sales of goods. The States have been authorized to
administer this tax on behalf of the Government of India, the entire collection
being appropriated by the States.
Electricity Duty.—It is levied
under the Punjab Electricity (Duty) Act, 1958, to meet the additional financial
burden undertaken by the State and on account of introduction 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 licence and
it is collected by the Board alongwith the bills for the energy thus supplied.
Copying Fee.—It is charged 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
collections from the above mentioned taxes, in the Patiala District, during
1982-83 to 1988-89 are given in the following statement:-
(ii)
Central Source
of Revenue
Central Excise Duties.—The
Assistant Collector, Central Excise Division, Patiala is the overall incharge
of the Patiala Division which comprises the districts of Faridkot, Firozpur,
Sangrur, Patiala and Bathinda. He is assisted by 13 Superintendents, Central
Excise in the performance of his duties.
The
main sources of Central Excise Duty in the Patiala District are automobile parts,
skimmed milk powder, detergent, horlicks, insulated winding wire of copper,
biscuits, vegetable ghee, iron and steel (billets and flats, etc.) cotton yarn,
Motor spirit, diesel oil, kerosene oil, 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.
Estate Duty.—It is levied under the
Estate Duty Act, 1953. It is leviable on the estates of persons dying after
this date. The Assistant Controller of Estate Duty, Patiala is responsible for
the levy and collection of this duty in the district.