Suspensions and Remissions of Land Revenue and Cesses and Reduction of Assessment on Account of Local Deterioration
Original issue, dated 11th November,
1909.
Reprint, dated 30 August, 1912.
2nd Reprint, dated 24th
September, 1914.
3rd Reprint, dated 2nd
July, 1938.
4th Reprint, dated 12th
June, 1951.
Revised on December 19, 1981.
(The matter dealt with in this Standing Order is treated more fully in Chapter XVI of the Land Administration Manual, to which reference should be made, and in paragraphs 533 and 544 of the Settlement Manual)
1. Submission of Reports regarding
suspension, Remission and Collections of Land Revenue - Reports on suspensions and
remissions of land revenue and collections of suspended land revenue should be
prepared on bilingual forms A, B and C, of which specimens are given in
paragraphs 11, 13 and 15. These are
standard forms and copies of them can be obtained from the Controller of
Printing and Stationery, Punjab by indent through the Commissioner of the
division, vide serial No.14 of Appendix C to the Punjab Printing and
Stationary Manual. A separate form
should be used for each estate. Except
in the case of form B, one copy only should be prepared in the tehsil and
forwarded with the recommendations of the Tehsildar to the District Revenue
Officer, who after recording his opinion, will send it to the Collector for his
orders. Two copies of form B are
required, but recommendations and opinion should be written on one copy only.
2. Submission of Forms for recommendations - The Collector after passing orders in the case of each estate, effected, will first send the forms into his office, where the District Revenue Accountant will make an abstract of the orders passed. In this abstract he will treat the Collector’s orders regarding suspension and collections as final and the Collector’s recommendations regarding remissions without suspension as if they were orders to suspend, and issue extracts from his abstract to the Tehsildar concerned for necessary action. In the case of form B, the Collector’s orders must be copied by the District Revenue Accountant on to the second copy, which will be sent to the Tehsildar for necessary action. In this case no extract from the abstract need go to the Tehsildar.
When this has been done, the forms
will be forwarded to the Commissioner in original arranged by assessment
circles and inside those circles arranged topographically.
2-A. Procedure for recommendations for
suspension, remission and collection of Land Revenue - The Collector, in
dealing with all cases of suspensions, remissions and collections of land
revenue, should consult the instructions left by Settlement Officer for dealing
with these cases. Where villages have
been classified in the matter of their security or insecurity by the Settlement
Officer, the class A, B, C or D, or “secure” or “insecure”, as the case may be,
should be noted on each form, so that the Collector may readily be able to
ascertain whether the village is secure or insecure. If he is in any doubt as
to the justification for the proposals of his subordinates, he should consult
the Settlement Officer’s Circle Abstract Note Books and peruse the note on the
village in question. If the history of the various harvests since settlement,
as recorded by the Sadr Kanungo shows that there has been progressive
deterioration in the estate, and that the land revenue demand weighs so heavily
upon the land owners that they can no longer be expected to meet it, the
Collector should take action as described in paragraph 582 of the Land
Administration Manual, and make a proposal for lowering the revenue of the
estate. In such cases it is particularly necessary that the notes on village in
the Circle Abstract Note Books shall have been brought up-to-date by the
Collector and his assistants, and the Collector should take this opportunity of
satisfying himself that the statistics for all villages in the district are
punctually written up by the Sadr Kanungo in these Note Books.
In
dealing with the recommendations for suspension, remission and collection,
Commissioners should satisfy themselves that Collectors have paid proper
attention to the points enumerated above, as well as the Instructions contained
in Chapter XVI of the Land Administration Manual since failure to deal
carefully with this subject may involve Government in very serious losses of
revenue.
3. Budget Estimates regarding remission
of Land Revenue - When application is made for the remission of land
revenue exceeding Rs. 5,000 in amount it must be noted whether or not the
amount has been included in the budget estimate of the current year.
4.
Power to sanction remissions:
(a)
Collectors
may sanction immediate remission of land revenue due to locusts or hail in the
harvest for which the Land revenue is due upto a Limit of Rs. 1,000.
(b)
Commissioners
may sanction immediate remissions of land revenue due to any calamities in the
harvest for which the land revenue is due up to a limit of Rs. 5,000 per
district. They may also sanction remissions due to special causes unconnected
with calamities affecting crops, for which special rules have not been
sanctioned, up to a limit of Rs. 500 in each case; for instance loss in transit
of revenue collected by a headman, an erroneous demand due to a premature
addition to the rent roll, and distress due to an unavoidable cause, such as
plague.
(c)
Commissioners
may sanction remissions under the procedure set forth in paragraph 576 of the
Land Administration Manual up to a limit of Rs.10, 000 per district if they are
satisfied that since the revenue was suspended, due diligence has been shown in
collection.
(d)
Commissioners
may sanction the remission of arrears of rent in a Government estate up to a
limit of Rs.50 per holding or Rs.500 per estate in any harvest.
(e)
Remissions
sanctioned under the above orders must be reported at once, by the Collector
through the Commissioner, for the Financial Commissioners’ information.
(f)
The
Financial Commissioner may sanction remission without limit.
(g)
Commissioners,
when reporting remissions under (e), will not forward form C which will be called
for by the Financial Commissioners, if required.
5. Remissions and
suspensions on a large scale to be reported to the State Government - Whenever remissions or
suspensions are sanctioned on a scale which may materially affect land revenue
collections, the Financial Commissioners will at once advise the State
Government in the Finance Department of the probable amounts by which the
collections will be diminished. Sums
not exceeding Rs.10,000 need not be reported.
5-A. “Relief on account of
Natural Calamities” - For the grant of relief to the people in distress on account of serious
drought, floods, earthquake or other natural calamities, the Financial
Commissioner, Revenue is empowered to incur expenditure from the allotment
under the head “289-Relief on account of natural calamities” upto the limit of
Rs. one lakh in any one case; provided the amount is spent to meet demands
arising out of the natural calamities referred to above.
Similarly, power has been conferred
upon the Commissioner of a Division to spend the amount up to a limit of Rs.50,
000 in any one case for the said purpose, and, the Deputy Commissioner up to a
limit of Rs.25, 000 but not exceeding Rs.30, 000 in a year.
6. Special Instructions
regarding suspension/remission of land revenue: Special instructions for remission of land
revenue are issued when there is a large-scale damage. The scale of remission
is also prescribed in each case of calamity. In the affected areas, the
recovery of land revenue is suspended forthwith by the Deputy Commissioner,
till special instructions are issued by Government which empower them (Deputy
Commissioners) to sanction reemission without limit.
Under special instructions, remission
of land revenue/abiana shall be granted as follows:-
(a)
Where
the loss exceeds 50% there should be full remission of land revenue and abiana,
except in case of abiana on sugarcane
crops in which case the remission shall be 50%;
(b)
Where
the loss is between 25% and 50%, the remission of land revenue and abiana shall
be 75% except in the case of abiana on crops of til, chillies, mash and maize
sown in the month of August in which case there shall be full remission.
7. In forwarding the forms to the
Commissioners, the Collector will attach a note showing----
(a)
the
character of the season, the amount of rainfall, and the causes generally which
have necessitated the suspensions or remissions proposed;
(b)
the
inspections done by the Collector and his assistants;
(c)
the
sum of his proposals, and will also provide a map prepared will sufficient
detail to illustrate the proposals in the forms.
8. Prescribed
table forms for suspension or immediate remission of fixed land revenue - The information prescribed by
paragraph 7(c) above, should be prepared in duplicate and given in tabular
forms, thus: -
|
Tehsil |
Assessment Circle |
Number of estate in circle |
Total Assessment |
Demand of harvest |
Number of estate in which
suspensions have been ordered or remissions proposed by Collector |
Demand of harvest for
estates concerned |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
|
|
|
|
|
|
|
Amount suspended
|
Amount proposed for
remission |
Relief granted |
Order of Commissioner |
|
8 |
9 |
10 |
11 |
|
|
|
|
|
NOTE:- In columns 8, 9,
the amount against each estate should include muafis and fixed inams, but the
figures relating to muafis only should be shown immediately underneath in red
ink in a lump sum without any details.
The same method should be adopted in the total at the foot of the
statement.
8-A. Submission
of Statement for Rabi and Kharif Harvest - In order that the Financial
Commissioners may be kept informed of the total amount of suspensions and
remissions that are likely to be given at each harvest, Collector should supply
the requisite information in the following form direct to the Financial Commissioners
by the earliest possible date and without waiting for the Commissioner’s orders
on the proposals.
The
advance statements for the Rabi and Kharif harvests should reach the Financial
Commissioner’s office not later than the 15th June and 15th
December, respectively.
|
District |
Assess-ment Circle |
Total assess-ment |
Demand of harvest |
Amount suspended |
Amount proposed For remission |
Relief granted |
Brief remarks to cause
which necessitated suspensions, remissions or grant of relief |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
|
|
|
|
|
|
|
|
9. Submission of case to FCR - When
the Commissioner has passed orders on the case he will forward to the Financial
Commissioner for information and for record in his office, a copy of the note prescribed
in paragraph 7(a) and a copy of the tabular statement prescribed in paragraph 8
above. The remaining papers in the case
will be returned to the Collector with the Commissioners’ orders recorded in
them unless the sanction of the Financial Commissioner is required under
paragraph 4 above to a remission, in which case they should be submitted to the
Financial Commissioner. When these
orders are not received by the Collector before the instalment falls due,
action should be taken in accordance with the Collector’s proposals for
remission as if they were orders to suspend.
His proposals in this behalf are on no account to be made public in any
way by the Collector until they have been sanctioned by the Commissioner or
Financial Commissioner as the case may be.
10. Classification of Calamities as
ordinary or extraordinary - Calamities necessitating suspensions or
remissions of the current land revenue demand are classified as ordinary or
extraordinary.
11. Form-A – Ordinary Calamities - By
ordinary calamities are meant variations of season or of water supply which
would ordinarily be taken into account by the Settlement Officer in framing his
village assessments, vide paragraphs
551-557, 559-563 and 569 of the Land Administration Manual. The form to be used in the case of ordinary
calamities is shown below (form A)--
District Harvest 19______
Statement
of remissions or suspensions of Fixed Land Revenue proposed under paragraph 11
of Standing Order No.30 on account of losses due to ordinary calamity.
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
Tehsil and assessment circle |
Topographical number Of Estate |
Name of estate |
Normal Rate of incidence per acre (1) |
Area of crops in acres
assumed at Settlement for assessment purpose |
Area of Crops Harvested and crops failed. Detail of principal crops |
Demand of current harvest,
with incidence per acre on crops harvested |
|
|
|
|
|
|
|
|
|
8 |
9 |
10 |
11 |
|
Danger rate, if any (2) |
Amount which it is
proposed to |
|
Remarks giving particulars
of the calamity and any special reasons which may exist for the relief
proposed e.g., previous bad harvests and special local circumstances. Also
note the names and official designations of the officers who inspected the
village, with date of inspection |
|
Suspend |
Remit |
||
|
|
|
|
|
NOTE: (1) Normal rate is ordinarily to be calculated as prescribed in
paragraph 23 rule (ix) if this is impracticable, or will cause delay, the method
by which the normal rate has been calculated should be explained in the column
of remarks.
(2) See paragraph 23, rule (ix)
(3)
When the suspension or remission does not
extend to the whole estate, a detailed
village statement must be prepared by the patwari from which this form will be
compiled for the orders of the Collector or higher authority. In such case substitute for column 2 and 3,
a single column “No holding” and give number and names of estate at the head of
the form. The normal rate of incidence
(column 4) and the danger rate (column 8) should be shown once only against the
first holding in the list. Only those
holdings should be detailed in respect of which a suspension or remission is proposed. The total for the remaining holdings should
be entered as the last item, columns 9 and 10 being left blank against this
entry.
4) In columns 6, 9 and 10 the amounts
exerted against each estate include muafis and fixed imams, but the figure
relating to muafis only should be shown
immediately underneath in red ink in a lumpsum without any details. The same
method should be adopted in the total at the foot of the statement.
12. Subsidiary Village Statement - In
most cases the figures will be for entire estates, as ordinary calamities
affect as a rule whole estates or tracts of country. If however the whole of an
estate is not affected, as for instance, in the case of failure of inundation
which affects a part only of an estate,
the same attention to the individual holdings affected will be necessary as is given in normal cases to the estate as
a whole. In such a case the subsidiary village statement referred to in note
(3) to Form A will be prepared for the Collector’s use, but it need not be sent
on to the Commissioner.
13. (Form-B) Extraordinary Calamities- By
extraordinary calamities are meant those which could not be foreseen by
the Settlement Officer and have
consequently not have been taken into account in determining the village
assessment (vide paragraphs 551, 564–566 and 569 of the land
Administration Manual). The form to be
used in the case of extraordinary calamities is given below (Form B): -
Statement of remissions or suspensions of Fixed Land
Revenue proposed under paragraph 13, Standing Order No. 30, on account of loss
by hail or other extraordinary
calamity.
|
1 |
2 |
3 |
4 |
5 |
6 |
|
Tehsil and assessment
circle |
Topographical number of
estate |
Name of estate |
Total demand of harvest of
the estate |
No. of proprietary
holdings injured |
Total crops sown in these
holdings in this harvest in acres |
|
|
|
|
|
|
|
|
7 |
8 |
9 |
10 |
|
|
Acres of crops destroyed |
Settlement Bachh rates per
acre of the damaged area |
Total demand for the
harvest from these holdings |
Demand of holdings the
loss of which is less than 1/4th of the total land revenue of the
holdings |
|
|
In whole |
In part |
|||
|
|
|
|
|
|
|
11 |
12 |
13 |
14 |
|
Amount of the demand which
it is proposed to |
Percentage of amount
entered in columns 11 and 12 to total demand for the harvest from these
holdings (column 9) |
Remarks |
|
|
Suspend |
Remit |
|
|
|
|
|
|
|
NOTES:-(1)
In columns 4, 11 and 12 the amount
entered against each estate should include
muafis and fixed inams but the figures relating to muafis only should be
shown immediately underneath in red ink in a lump sum without any details. The same method should be adopted in the
totals at the foot of the statements.
(2)
Give particulars of calamity and any special
reasons which may exist for the relief proposed, e.g., incidence of assessment,
previous bad harvest, special local circumstances. Similarly, if any special reason for not giving relief exists such
as the fact that the Owner of an injured holding possesses an appreciable
holding elsewhere which has not suffered, this should be stated. Also enter name and official designation of
officer who inspected the village, with date of inspection.
14. Particulars
of Agricultural holdings affected by extraordinary calamities - In the case of extraordinary
calamities affecting portions only of agricultural holdings, the headings of
column 5 of form B should be altered to “khewat numbers” and the land holders
of each holdings affected should be indicated in the column. The particulars of each holding will then be
shown in columns 6-7, the proportion of injury in each holding to the total
crop area of that holding being carefully noted in the remarks column.
C—Recovery of remission of suspended Revenue
NOTE:-In connection with the recovery of suspended revenue paragraphs
570 to 575 and in connection with
remissions, paragraphs 557, 559 and 567-578 of the Land Administration Manual
should be consulted.
15. Forms for reporting
proposed collection or remission of suspended revenue. - Orders for the collection of suspended revenue will be reported in Form
C annexed, and the same Form will be used for reporting proposals for the
remission of suspended revenue, the word “remit” or the word “collect” being
used in column 8 as the occasion may require.
FORM C
Statement of proposed collections or remissions of suspended revenue
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
Tehsil and assessment
circle |
Topographical No. of
estate |
Name of estate |
Normal rate of incidence
per acre |
Acres of crops harvested |
Incidence of demand of
current harvest on crops has harvested per acre |
Danger rate, if any |
|
|
|
|
|
|
|
|
|
8 |
9 |
10 |
11 |
12 |
|
|
|
Land Revenue of previous Harvest under suspension |
||||
|
Detail |
19 .
19 . |
19 . 19 . |
19 .
19 . |
19 .
19 . |
Total |
|
Total
outstanding Collect or remit Balance
to remain under suspension |
|
|
|
|
|
|
|
|
|
|
|
|
|
14 |
15 |
16 |
17 |
18 |
19 |
|
Arrears to be collected |
Current demand of harvest |
Total to be collected
(columns 14 and 15), with incidence per acre on crops harvested |
Paise per rupee on current
demand of arrears to be collected |
Limit of additional
collections fixed under paragraph 572(ii) of the Land Administration Manual
in paise per rupee of current demand |
Limit of amount under
suspension, if any, fixed under paragraph 576 of Land Administration Manual |
|
|
|
|
|
|
|
|
20 |
21 |
22 |
|
Arrears, if any, under
suspension in excess of amount shown in preceding column |
Total to be remitted |
REMARKS |
|
|
|
|
NOTE: In columns 8 to 16, 19-20 and
21 the amounts entered against each estate should include muafis and fixed Inams, but the figures relating to
muafis only should be shown immediately underneath in red ink in a lump sum
without any details. The same method
should be adopted in the totals at the foot of the statement.
16. Form C not required in
certain circumstances
- When in any district in which land revenue is under suspension, it is not
proposed to make any collections or remissions of suspended revenue, the Deputy
Commissioner should merely report to that effect, and at the same time give by
tehsils for the information of the Commissioner and of the Financial
Commissioner, the total amount of revenue actually under suspension in the
district at that time. When collections or remissions of suspended revenue are
proposed, Form C should be sent up only for those villages in which such
collections or remissions are to be made. With the forms an abstract in the
form below should be forwarded :-
|
1 |
2 |
3 |
4 |
5 |
6 |
|
Tehsil |
Assessment circle |
Number of estates in
circle |
Total amount under
suspension in the circle |
Number of estates in which
collections have been ordered or remissions opposed by Collector |
Amount under suspension in
these estates |
|
|
|
|
|
|
|
|
7 |
8 |
9 |
10 |
11 |
12 |
|
Amount collected |
Amount proposed for
remission |
Number of estates in which
outstanding exists but no collections have been ordered |
Harvest, demand and total
outstanding in villages in column 9 |
Total to remain
un-collected |
Orders of Commissioner |
|
|
|
|
|
|
|
NOTE
: These abstracts and other papers received will be dealt with by the
Commissioner as provided for suspension
statements in paragraph 9. Should they lead him to think that part of the
outstanding in the estates entered in column 10 ought to be realized, he should
call for statements in form C for those estates.
17. Collector’s report - When submitting form C to the Commissioner or reporting that no action is proposed the Collector should explain briefly the reasons for the course proposed to be taken.
The Commissioner, after passing orders, will report to the Financial Commissioners the total arrears in each assessment circle and the amounts to be collected or remitted under the orders passed by him on the Collector’s report, or , on the other hand, the fact that no arrears will be realized or remitted. In doing so, he will add any explanation required to enable the Financial Commissioners to satisfy themselves that the action taken is appropriate. Form C will not be forwarded unless specially called for.
D. Suspension and Remission of Fluctuating Land
Revenue
18. No question of
suspensions, remissions or reductions usually arises in estates placed under fluctuating assessment - In connection with
paragraph 557 of the Land Administration Manual, it may be noted that, in
estates where the assessment is in the form of rates chargeable according to
the matured crops of each year or harvest the assessment is based on the girdawari which is made before the
harvest is reaped. If by any unforeseen
accident, as , for instance, by hail or flood, the harvest is destroyed after
the girdawari is made and before it
is reaped, a new girdawari and
assessment are required, and the Collector can order this on his own authority.
No question of suspension, remission or reduction properly so called arises.
19. It may arise where the
assessment is not on matured crops - Where, however, the assessment fluctuates not
on the matured crop area, but on some other basis, e.g. the irrigated area, it
may occasionally be necessary to suspend or remit the fluctuating revenue, when
the area harvested falls much short of the area on which the assessment was
calculated. In such cases the instructions regarding the suspension and
remission of fixed land revenue will apply.
20. Question may arise where
part of the assessment is fixed and
part fluctuating - It
will frequently be found that in an estate, where the greater part of the land
revenue is paid by a fluctuating assessment assessed on the results of the
husbandry of each year or harvest, there is also a fixed assessment payable in
addition in respect of well abiana, grazing profits, date trees, or other
produce. In these cases suspension of the fixed demand will not usually be
required. But where bad seasons follow each other successively, and especially
in those few cases in which these fixed demands bear a not inconsiderable
proportion to the fluctuating revenue, the claims of land owners to temporary
relief should not be overlooked.
20-A. DD - Suspension and
remission of land revenue on cultivable lands rendered unfit for cultivation by
The Sem, Chos and Sand.
(The rules on the subject are
embodied in Appendix II to this Standing Order-vide F.Cs. Punjab Memo
No. 13905-A-II-61/3654, dated the 23rd June, 1962.)
21. Disposal of Claims for
Remission of Canal Revenue - Claim for remission of canal
revenue, i.e., occupier’s rates are disposed of by the Canal Department in accordance with the rules given in
paragraphs 22(a) and (b) and 24 to 26, read with paragraph 29 of Standing Order
No. 61, except when the remission of occupiers rates is due solely to the
default of the cultivator, e.g. when he absconds or becomes bankrupt, - vide paragraphs 22(c) and 23. In the
latter case claims will be dealt with by the Collector.
22. Water-advantage rate - Water-advantage rate is assessed
under the Land Revenue Act and not under
the Canal Act, and the ordinary instructions for the suspension and
remission of fluctuating land revenue, given in paragraphs18-20 apply.
F.
Classification of Estates as secure and insecure and District schemes
regarding suspensions
23. Instructions regarding suspension of Land
Revenue - In connection with
paragraph 553 of the Settlement Manual the following instructions apply : -
(i) Maps of district and
tehsil. Separate maps should be prepared for each
tehsil; the scale of these maps should be not less than four miles to the inch;
the boundaries of estates and assessment circles in the tehsils should be
delineated. These tehsil maps should be accompanied by a small-scale map of the
district. The outline maps supplied by the Director of Land Records should be used, if possible, showing neatly the
boundaries of tehsils and assessment circles.
(ii) Colouring of maps.
In both the tehsil and district maps all Government estates, such as
forests, which pay no land revenue, should be coloured green; all estates or
portions of estates under fluctuating land revenue blue; and as estates or
portions of estates under fixed land revenue which are classed as “insecure” red.
“Secure” estates and portion of estates will be left uncoloured. In making the
above classification the unit should ordinarily be the estate, but in cases
which there is a broad line of distinction in physical circumstances between
different parts of an estate, as for example, is often the case in estates
situated on the banks of rivers, the estate may be sub-divided as circumstances
require.
(iii) What is included under fluctuating assessment. For the purpose of the maps,
mentioned in the last paragraph, a fluctuating assessment must be held to
include all forms of fluctuating assessment in which an annual adjustment of
the land revenue is necessitated by the fluctuating nature of the cultivation.
And it would for the present purpose, include all lands to which alluvion and
dilluvion rules apply: but care should be taken not to show whole estates as
subject to these rules when the rules apply to a portion only. Where different
systems of fluctuating assessment are in force in the same district, the Settlement
Officer should roughly distinguish these in his letter forwarding the maps but
no attempt should be made on the maps themselves to classify in further detail
the area subject to fluctuating assessment.
(iv) Principle on which the classification of secure and insecure area should be made - In order to indicate the principle on which areas under
fixed assessment should be divided in to “secure” and “insecure” the following
observations and instructions are published for guidance. The main object of
the proposed classification is to ascertain and set apart all “insecure” areas
for which some systematic scheme regulating the grant of suspensions may be
prepared. In carrying out the
preparation of such a scheme the officer preparing will, as is noted further
on, have to bear in mind the broad distinction between suspensions and
remissions due to such agents as drought and periodic floods, and those due to
wholly unforeseen causes, such as hailstorms, flight or locusts and the like.
These latter are liable to occur in all tracts alike, and will be subject to
the general instructions which may, from time to time, be issued on the
subject. They will, therefore, be left out for consideration in preparing the
classification according to security or insecurity which is required in the
circular. By “secure tracts” are meant tracts very unlikely to require
suspensions or remissions on account of drought, floods and like, and by “insecure
tracts” are meant those which are, from
time to time, likely to require suspensions or remissions from these causes.
(v) Special Considerations
affecting the classification of estates in the Punjab
- It was suggested, in the circular of the Govt. of India No. 58-R, dated
12-10-1882 that “all estates of which 50 per cent and upwards of the cultivated
areas is secured by irrigation and which is not liable to failure in time of
draught” should be classed as “secure”. But no hard and fast rule of this sort
can be safely followed in this State. The fact that a large part of the
cultivated area of an estate is irrigated from wells, or by inundation canals,
or hill torrent water, does not in the Punjab prove that the need of granting
suspensions will not, from time to time, arise. It has also been suggested that
the classification might follow the boundaries of existing assessment circles.
But while these are a useful guide, they cannot always be adopted. It will be
found that the same assessment circle in many cases includes estates falling
under different categories the line of distinction being based, not upon the
percentage of the cultivated area irrigated, but on the character of the
irrigation, the system of irrigation, the quality of the soil, the degree of
the variation in rainfall to be expected, and, in fact, broadly on all the
facts which make clear the distinctions
in the degree to which the net profit of estates vary from harvest to
harvest. If after paying regard to all these factors and drawing upon this own
special or local knowledge, the investigating officer is of opinion that the general and ordinary rules of
suspension and remission will not in any but very exceptional circumstances
have to be applied to any tract, estate or part of the estate, he will class
these as “secure”.
(vi) Instructions regarding preparation and submission of maps - All maps submitted in accordance
with this paragraph should be on good tracing cloth and should be neatly
prepared. After approval of the Financial Commissioner, four copies of the map
should be made and sent to the Collector, Commissioner, Director of Land
Records and Financial Commissioners, respectively.
(vii) Scheme for the working
of suspensions to be submitted - Settlement officers, when forwarding the maps described, will submit
at the same time, through the Commissioners to the Financial Commissioners, a
carefully considered scheme for the working of suspensions occasioned by
drought, periodical floods and similar causes. Care should be taken that these
proposals are submitted in sufficient time to admit of orders being passed on
them before the conclusion of the statement. It is not intended that such
arrangements should be considered in the light of an agreement between
Government and the people, or as an integral part of the settlement, but rather
as a guide in the future revenue administration of the district. It is never
possible to guarantee in any tract, during any particular season of distress,
the presence of an officer previously acquainted with its special conditions in
such seasons and the scheme of suspensions prepared under these orders should
be on record, to assist officers, who may have been recently posted to the
areas under consideration in their revenue administration at such times.
(viii) Instructions regarding
the preparation of schemes regarding suspension - No purely
automatic adjustment of suspensions to the degree of failure of crops could be
made to work in the Punjab. But at the same time it seems possible, and is
certainly desirable for the guidance of officers in those parts of the State
where suspensions are most frequently
required, to draw up a general or exemplar scale of suspensions, suitable to
the known conditions of each tract. Such a scale must be founded upon a
consideration of the past revenue history and the present revenue circumstances
of special tract to which it is to apply, and should follow the principals laid
down in paragraph 561, Land Administration Manual. In submitting their reports
Settlement Officers should furnish, as
forming the grounds for their proposals, a brief note on these subjects.
(ix) The danger rate - As an aid to the district officer in
judging whether suspension is required, the Settlement Officer should specify
for the insecure tracts of the district, and, if necessary, for those of each
assessment circle, or with the special permission of the Financial
Commissioners, of smaller areas, separately a danger rate for the purpose of
indicating those villages in which the circumstances demand special inquiry.
This rate should indicate the incidence of the demand for the harvest on the
matured area of the harvest, and be in considerable excess of the normal rate
of incidence, which is the circle or
village rate assessed at settlement on the matured areas as accepted for
settlement purposes, or, if there is none such, on the average matured area for
five years or for such period as may be fixed for the district. The amount
of excess is a matter of detail for the Settlement Officer
to settle in each case in accordance with the circumstances of the tract and
the pitch of the revenue. In districts not under settlement, the Deputy
Commissioner may, if necessary, be required to purpose a danger rate in
accordance with this rule, but any danger rate sanctioned on proposals so made
will be subject to revision at settlement by the Settlement Officer. As regards
the object with which the danger rate is fixed and the use to be made of it,
special attention is invited to the instructions in paragraph 563, Land
Administration Manual.
(x) Revision of maps - Whenever a district comes under settlement
in future, it will be one of the duties of the Settlement Officer to go over,
and revise, if necessary, the maps and proposals made before on this subject.
(xi) Classification of
estates to be noted by Settlement Officers in village note book - Settlement Officers should enter in
the tehsil copy of the village note book of each estate the class in which they
have placed it.
G.
Suspension and remission of cases
24. Cesses - The suspension or remission of land revenue
would not carry with it, as a matter of course, the suspension or
remission of the village officer’s cess
where the cess is surcharged on the land revenue. The headman will receive his pachotra equal to five percent of the
land revenue assessed on the estate or portion of the estate in which he holds
office whether the assessment is leviable or not [See Rule 21 (iii) of the
Land Revenue Rules, 1909]. The rules
regarding suspensions and remissions of local rate are stated in paragraph 578
of the Land Administration Manual. The assessment and collection of the Local Rate
is to be done by the Revenue Department (See Punjab Government Notification No.
S.O.-101/P.A. 3/61/SS 70 and 71/63, dated the 20thth February, 1963)
whereas the suspension and remission of the same is to be made under the
provisions of the Punjab Panchayat Samitis and Zila Parishads Act, 1961.
H. Relief to tenants
25. Landlord’s need not to be
considered - The
question of the suspension and remission of rents under the provisions of
Section 30 of the Punjab Tenancy Act is discussed in paragraph 568 of the Land
Administration Manual. Subject to the considerations there stated, the power
conferred by the section should be exercised,
and in considering the cases in which an order should be passed under
section 30, the wealth or poverty of the rent receiver should not be taken into
account. The object is to grant relief to the cash paying tenants. Suspension or remission may be insisted on,
irrespective of the wishes of the landlord, in order that effective relief may
be given to the tenants whose poverty and circumstances at the time demand it.
I.
Reduction of assessment on account
of Deterioration
26. Revision of assessment
due to calamity of season etc - In connection with paragraphs 579 to 583 of the Land Administration
Manual, it should be noted that the Financial Commissioner may, before the
expiry of the term of settlement, order the assessment of an estate to be
revised, if, owing to calamity of season
or other cause not above provided
for the profits of the estate have been materially reduced. Such revisions
should not be proposed except on clear evidence of their necessity, but on the
other hand, as pointed out in paragraph 37 of Government of India Resolution
No. 150-2 of the 16th January, 1902, it is most desirable to grant
relief promptly in cases in which it is really required.
Deleted
*(Rules Regarding suspension and remission of land revenue on cultivable
lands which are rendered unfit for cultivation at Thur, Sem, Chos and Sand).
Rules
1.
Short title and commencement.
(i) These
rules may be called the Punjab Land Revenue (Thur , Sem, Chos and Sand)
Remission and Suspension Rules, 1960.
(ii) They
shall come into force at once.
2. Definitions.
In these rules, unless the context otherwise requires: -
(a)
“Act” means the Punjab Land Revenue Act,
1887;
(b) “Cho”
means a bed of a torrent starting from the Siwalik Hills;
(c)
“Form” means a form appended to these rules;
(d)
“Sem” means the rise or collection of sub-soil water or moisture to such
an extent that the land so affected
becomes unfit for cultivation; and
(e)
“Thur”, “Kallar” or “Reh” means a white or ash coloured substance which may or
may not subside after rains but the existence whereof is betrayed by the
crispness of the crust swelling over the powered earth underneath it.
3. Patwari to make entries of all unfit
and uncultivable lands - At the time of each harvest inspection, the patwari shall enter
in the khasra girdawari all those
fields which may have been rendered unfit for cultivation due to thur, kallar, reh or sem, as the case may be,
along with the word khali. He
shall also enter all such fields which
have been rendered unfit for cultivation or grazing due to cho or deposit of
sand in consequence of heavy floods as “Ghairmumkin cho” or “Ghairmumkin sand”
as the case may be.
4. Entry as Kharaba to be made where
production is estimated less than twenty-five per cent - Whenever a field affected by thur,
kallar, reh, sem, cho or sand as sown with a crop but the yield is less than
twenty-five per cent of the normal yield the entry be “Kharaba” together
with the word thur, kallar, reh, sem, cho or deposit of sand, as the case may
be.
5. Affected area to be considered - Whenever a part of the field is
affected by thur, kallar, reh, sem, cho or deposit of sand only the area
affected thereby shall be taken into
consideration.
6. Entries to be inspected regularly by
Inspecting Officer - All fields for which new entries as required
by rules 3 and 4 are made shall be
checked by the Field Kanungo and at
least fifteen per cent of them, by the
Tehsildar or Naib-Tehsildar concerned.
A specific note showing that such inspection has been made shall be given by
the Inspecting Officer. The Revenue Assistant or the Sub-Divisional Officer (Civil) shall also check the girdawaris of at least ten percent of
the villages which are affected by thur, kallar, reh, sem, cho or deposit of
sand.
7. Entries to be changed after three
consecutive harvests - Where an entry is made for a
particular field or a part thereof as required by rule 3 successively for three
harvests and a similar entry has to be made in the fourth harvest the word “banjar jaded” shall be substituted for “khali” in the fourth harvest and if
this entry persists further for four succeeding harvests, it shall be
changed into ‘banjar qadim’ in the eighth harvest. In the case of lands affected
by cho or deposit of sand, the entry shall continue to be ‘ghairmumkin cho’ or
‘ghairmumkin sand’, as the case may be.
8. Name of crop to be shown if
un-cultivated and is brought under cultivation - Any field or part thereof for which the
previous entry in the khasra girdawari
is “banjar jadid, thur, kallar, reh or sem” or “banjar qadim, thur, kallar, reh
or sem or ghairmumkin cho or ghairmumkin sand” and which is again brought under
cultivation, the entry in the khasra
girdawari shall show clearly the crop sown:
Provided that if the yield of the
crop sown is less than twenty five per cent of the normal yield it shall be
shown as ‘Kharaba’.
9. Land Revenue to be remitted from Rabi
harvest - (1) - The land revenue of every field or
part thereof, for which an entry exists as ‘banjar
jadid’, qadim, thur, kallar, reh or sem, ghairmumkin cho or ghairmumkin sand’
at the time of coming into force of these rules, shall be remitted with effect
from the Rabi harvest following the enforcement of these rules.
(2) The
land revenue of every field or part thereof, for which an entry is made as
banjar jadid/qadim, thur, kallar, reh or sem or ghairmumkin cho, ghairmumkin
sand after the coming into force of these rules shall be remitted with effect
from the Rabi harvest if such an entry is made in the harvest and from the
following Rabi harvest if the entry is made in the Kharif harvest.
10. Revival of assessment of land revenue -Subject to the provisions of rule
19, the remission shall cease and the assessment of land revenue remitted under
these rules shall revive after the field or part thereof, with respect to which
the remission was granted, has produced four crops the yield of each of which
is more than twenty-five per cent of the normal yield.
11. Revival of assessment to take effect from
Rabi Crop:- The
revival of assessment of land revenue under rule 10 shall take effect from the
fifth harvest if it is Rabi and if the fifth harvest is Kharif from the Rabi
harvest following such Kharif harvest.
12. Statement to be drawn up by Patwari: - After the expiry of Rabi harvest every
year and within five days of the expiry of the Rabi Girdawari of the village
the patwari shall draw up a statement in Form A showing all the field numbers
in which remission under rule 9 has to be given and another statement in Form C
showing the field numbers in which assessment of land revenue is to be revived
under rule 10.
13. Statements to be checked up by officers: -
Every Field Kanungo
shall carry out a complete check of these statements with the relevant entries
of the Khasra girdawari and record a certificate to that effect on them. The Tehsildar or Naib-Tehsildar concerned
shall carry out similar check of twenty-five per cent entries in Forms A and
C. The Assistant Collector and the
Collector may at any time carry out random checks of these forms.
14. Statements to be checked and forwarded to Tehsildar:- After the statements in
Forms A and C have been prepared and checked by the revenue officers, the same
shall be forwarded to the Tehsildar concerned.
15. Tehsildar to forward consolidated
statement to the Collector: - The Tehsildar shall have a consolidated statement prepared for his
Tehsil in Form B and submit it together with the statement in Form A to the
Collector by the twentieth April, every year.
16. Collector to suspend or remit the land
revenue: On
receipt of Form B the Collector may remit the land revenue, as proposed
therein, if the total amount to be
remitted for the Tehsil does not exceed Rs.2,000 or suspend it if it exceeds
this limit and forward the proposal for remission to the Commissioner of the
Division for sanction. The order of
suspension or remission thus made by the Collector or the Commissioner, as the
case may be, shall be conveyed to the Tehsildar concerned immediately who shall
give effect to it. Necessary changes in the Dhal Bachh and other relevant
papers shall be made accordingly.
17. Patwari to enter statements in daily diary: - The Patwari shall enter in his
daily diary the statement of all fields mentioned in Forms A and C for each
village at the time of their submission to the Tehsildar.
18. Patwari to furnish parcha to landowner
and enter it in daily diary - A parcha in Form D of the field numbers mentioned in Form C shall be
delivered by the Patwari to the landowner concerned or in his absence to the Lambardar
or Sarpanch of the Gram Panchayat and a copy thereof shall be pasted on the
residential house of the landowner in the village, within ten days of the
completion of the Rabi harvest girdawari
of that village and an entry to this effect shall be made in his daily diary.
19. Procedure for revival of assessment: (1) After the parcha has been delivered
in accordance with the provisions of rule 18, the landowner may, within a
period of fifteen days of the date of its delivery, file his objections with the
Tehsildar or Naib-Tehsildar concerned who shall, after making such inquiries as
he may deem proper, pass such orders as he may deem fit. As far as practicable such orders shall be
passed every year before the tenth of May.
(2) After
the objections have been disposed of under sub-rule (1) the Tehsildar shall
forward a consolidated statement in Form E of all the statements forwarded to
him in Form C along with a copy of each of orders passed by him on the
objections preferred under sub-rule (1) of the Collector of the district who
may confirm the revival of assessment of land revenue with or without
amendment.
20. Statement to be furnished by Collector: The
Collector shall furnish to the Financial Commissioner through the Commissioner,
a statement showing separately the total amount of land revenue remitted as
well as the amount of land revenue with respect to which the assessment has
been revived under these rules. Such
statement shall be furnished before the 15th of June, every year.
21. Repeal of existing rules: These
rules shall supersede all previous rules, if any, in force in the State for
suspension, remission or revival of assessment of land revenue of culturable
areas rendered unfit for cultivation due to thur, kallar, reh, sem, cho or
deposit of sand.
FORM A
(See Rule 12)
List of Fields damaged by thur, sem,
cho or sand, requiring remission of fixed land revenue in Patwar Circle
No……………………Tehsil………………District ………………..For Rabi
19………
|
SN |
Name of village with
topographical number |
Number of holding of last
Jamabandi Khewat/ Khatauni |
Name of land owners with
brief description |
Name of cultivator with
brief description |
Field No. |
Area |
Land Revenue |
Cesses |
Total |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
|
|
|
|
|
|
|
|
|
|
|
|
(See
Rule 15)
Abstract of fixed land
revenue remissible on account of thur, sem, cho or sand for
Rabi, 19…………….in Tehsil………………District………………
(See Rule 12)
List of fields for
which revival of assessment of remitted land revenue is proposed
In Patwar Circle
………………………………………No……………………..
Tehsil
……………….District………………, for Rabi…………………
|
Serial No. |
Name of village with
topographical No. |
Number of holding of last
Jamabandi, Khewat/Khatauni |
Name of land owner
with brief description |
Name of cultivator briefly |
Number of fields |
Area |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
|
|
|
|
|
|
|
|
Fields
of which Land Revenue was remitted owing to Thur, Sem, Cho or Sand, but which
have since been cultivated for four successive Harvests |
Harvest
and year in which land revenue was remitted |
Four
successive harvests in which subsequently cultivated |
Detail
of Land Revenue to be revived |
Remarks |
||
|
Crops
sown with the name of harvest |
Land
Revenue |
Cesses |
Total |
|||
|
I II III IV |
||||||
|
8 |
9 |
10 |
11 |
12 |
13 |
14 |
|
|
|
|
|
|
|
|
FORM
D FORM D
(See
Rule 18) (See
Rule 18)
Parcha
relating to the revival of assessment Parcha
relating to the revival of
assessment of
Cultivation
of land
of
Land Revenue affected by thur, sem, cho
or sand
Number ______Counterfoil_______________Number_________Counterfoil_____________________
___________________________________________________________________________
Name of malguzar Field No. Area Land Revenue Harvest from
with parentage, to
be revived which proposed Signature of Patwari
caste
and residence with date
of delivery
__________________________________________________________________
Signature seal or thumb impression of
Malguzar or
lambardar._________________________________________________________
FORM E
(See Rule 19)
Abstract
showing fixed land revenue to be revived on lands which are again cultivated
after the land revenue has been remitted on account of thur, sem, cho or sand,
for Rabi__________ Tehsil______
|
Serial
N |
Topographical
Number |
Name
of village |
Area
in acres the land revenue of which was remitted on account of thur, sem, cho
or sand, but which has since been sown |
Land Revenue to be revived |
Remarks |
||
|
Land Revenue |
Cesses |
Total |
|||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
|
|
|
|
|
|
|
|