B. Village demand and Collection Statements (Khataunis)
32. Preparation
of Khataunis. As soon as the revenue demand
statements of the tehsil are ready, the Revenue Accountant opens an account of demands
and collections (Khatauni) for each estate separately. These accounts are entered in a separate
sheet for each village and arranged in order.
The demand for land revenue and cesses and other items of revenue is
entered at the head of the sheet, with details of the instalments by which it
is payable, and payments are entered as received simultaneously with the
entries in the register of dakhilas.
Note: When the Khataunis are complete the Tehsil Revenue Accountant should prepare a
statement of the gross harvest demand on account of local rate. Details of the nature of the land revenue
demand on which the local rate assessment is made need not be given. This statement will be forwarded under
orders of the Collector to the Zila Parishad, and it will be the duty of the
District Revenue Accountant to furnish the Zila Parishad with a monthly
collection statement in order to check the collection against the demand. Alterations in the demand between harvest
need not be separately reported but may be adjusted in the next succeeding
statement.
33. Items
to be entered in the Khatauni - As it is important that a district
officer or tehsildar should be able to find without difficulty the entire
demand of all kinds of which are made on each village, all demands authorized
by Government and realizable through the village headmen should be entered in
the ordinary village Khatauni prescribed above and separate Khataunis
should be maintained. Besides land
revenue, fixed, fluctuating and “other” local rate and other ordinary cesses,
the Khatauni should show such demands as, tirni dues, mutation
fees and talbana demands, sajji and canal revenue.
34. Items
not to be entered - The
village malba accounts will not be included in the Khatauni as they are
not directly under the control of Government.
Nor will revenue assignments, and lambardari fees in cases in which the
demands on these accounts are not paid into the tehsil. Where commutation is not collected through
village headmen, but by sirkardahs appointed to represent co-sharers in
jagirs, separate Khataunis of commutation, arranged not by villages but
according to the shares in the jagirs for which separate sirkardahs are
appointed, become necessary.
35. Date
of entries - All
fixed demands should be entered in the village Khataunis at the
beginning of the agricultural year and, in the case of fluctuating demands,
such as canal revenue fluctuating assessments, etc., the demand should be
entered as soon as orders for its realization have been issued by competent authority.
C. The
monthly Collection Report (Tauzi)
36. Tehsildar’s
returns - The
progress made in the collections is shown by a land revenue collection report (Tauzi
Mal) submitted by Tehsildar to the Collector within one week of the
close of the month to which it relates.
The tehsil tauzi will be in the form prescribed for the district tauzi
the columns for names of tehsil and total of district being omitted, (see
paragraph 43 below).
The Tehsildar or Naib tehsildar must certify in his tauzi
that the demand shown therein agrees with the demand shown in his Running
Register (see paragraph 29) for the heads shown in that register. The Sadr Wasil Baqi Nawis must also
see that the demands shown by the Tehsildar agree with those shown in his
Running Register.
The
Tehsildar is responsible for seeing that the tehsil tauzi is prepared
independently of the accounts submitted by the Sub-treasury Accountant. Before submitting the tehsil tauzi
the tehsildar should satisfy himself that the figures agree with the sub-treasury
accounts and for this purpose the departmental clerk may have the tehsil tauzi
verified by the Sub-treasury Accountant.
It is, however, the duty of the tehsildar to secure that this
verification takes place after the tehsil tauzi has been prepared and
that the tauzi is not prepared from the sub-treasury figures.
37. List
of balances - With
the tauzi of the month in which the last instalment of the revenue on
account of either the kharif or rabi harvest falls due a mauzawar
list of balances for that harvest of
fixed land revenue and such fluctuating land revenue as is shown in D.I.
statement, will be submitted in the annexed form:-
|
Estate |
Total demand of kharif
or rabi as the case may be |
Amount received |
Balance |
Cause of balance |
|
1 |
2 |
3 |
4 |
5 |
In order to save clerical work the list accompanying the tauzi
for the last instalment should be forwarded in original and returned after
examination and orders to the tehsil.
In succeeding months the same list should be submitted with a
supplementary one showing any necessary alterations or omissions, and this
process should continue while balances remain.
Estates free from balances should be omitted or struck out when
free. Moreover, when, as in times of
natural calamities such as flood, drought, hailstorm, locusts, famine etc. suspensions have been ordered in whole or in
some fixed proportion of the total demand for a large number of estates or part
of the State, the estates and the demand and balance should be shown in lump
under some compendious description, such as “Thirty villages in which
suspensions have been ordered by Commissioner’s letter No.__________________
dated _____________________'' or “All villages of the Uttar assessment
circle,'' or as the case may be.
In column 5 it should be stated whether the balance are
under “suspension,” “recoverable”, “undetermined” or “irrecoverable.” Balances
on account of previous years will be similarly reported in mauzawar
lists in such form and at such dates as the Collector, having regard to the
special circumstances of his district and the desirability of avoiding
unnecessary clerical work, may from time to time prescribe.
38. Collection
reports of rate. Collection reports in the same or similar
form are prepared for the local rate, but the entries, instead of being in
detail for each estate are merely the totals for the tehsil. A detailed mauzawar collection
statement is kept up at the tehsil, and in some districts the book giving the
details is sent up monthly with the abstracts, and returned after examination.
39. (i) The
district tauzi shows for the whole district the progress made in the
collections, the cause of any balances which may be due, and how far balances
of previous years have been disposed of during the month. It should be compiled in vernacular form the
tehsil tauzi and the Superintendent of the Deputy Commissioner’s Office
is responsible for seeing that it is correctly translated into English. It is essential that the Sadr Revenue
Accountant should prepare the tauzi independently of the accounts
prepared in the treasury. The only
information the treasury should give is to be given in the certificate which
the Treasury Officer attaches to the tauzi after it has been prepared. If a discrepancy is discovered between the
amount entered in the Treasury Officer’s certificate and the revenue accounts
which can not be explained without delaying submission of the tauzi it
should be noted that an explanation will follow.
(ii) When it
becomes necessary to reconcile such discrepancy the Collector should issue a
formal order to the Deputy Revenue Officer and the Treasury Officer jointly to
undertake the reconciliation, and they will be jointly responsible for seeing
that whatever comparison of accounts is necessary leaves no scope for
malpractice of any kind. In particular
treasury clerks should not be allowed to compare their accounts directly with
the Tehsil Revenue Accountant. The
comparison should in the first instance be made by the Superintendent Treasury
with the District Revenue Accountant.
If a comparison on accounts in the tehsil is necessary it should be made
jointly by the Superintendent Treasury and the District Revenue Accountant. The result of the reconciliation should be
reported immediately to the Collector by the District Revenue Officer and
Treasury Officer jointly and noted in the next tauzi.
(iii) The tauzis
are submitted direct to the Financial Commissioner’s Office, where they should
reach by the 20th of the month, a copy being at the same time sent
to the Commissioner who should retain it in his office. In the column for remarks a brief
explanation should always be given of the reason for the non-realization of
balances. The Commissioner should
satisfy himself that recoverable balances are promptly collected, unless they
represent land revenue the collection of which has been regularly suspended.
(iv) The
Commissioner should prepare an abstract statement of balances from the tauzis
and the statements of taccavi and abiana collections of the
districts of his division in the following form and circulate it to the
Collectors with such remarks and orders as he may think proper :--
Abstract statement of recoverable balances of
land revenue, abiana and taccavi in the_____________division for the month
of____________19_______
|
District |
FIXED LAND
REVENUE |
FLUCTUATING
LAND REVENUE |
||||
|
Kharif 19___. |
Rabi 19 ___. |
Previous
years |
Kharif 19___. |
Rabi 19___. |
Previous
years |
|
|
|
|
|
|
|
|
|
|
OTHER THAN ORDINARY LAND
REVENUE |
ABIANA |
TACCAVI |
||||
|
Current year |
Previous years |
Kharif 19___. |
Rabi 19 ___. |
Previous years |
Act XIX of 1883 |
Act XII of 1884 |
|
|
|
|
|
|
|
|
A copy
of the abstract and the remarks should be sent to the Financial Commissioner
for information and should reach him not later than the 27th of each
month.
(v) No
balance can be struck off the tauzi until adjusted by recovery of the
amount or until sanction of competent authority to its being struck off is
received.
40. Crediting
of revenue paid into a treasury other than that of the district in which it is
due - When land
revenue is paid into the treasury of a district other than that in which it is
due, the money will, when both treasuries are within the Punjab, be credited in
the accounts of the receiving treasury, prompt information being sent to the
treasury of the district in which the land revenue is due, and below the
certificate attached to the tauzi for the month will be entered a note of the
amount realized, and the district on account of which it has been realized,
with an intimation that its realization has been communicated to the Collector
concerned. The amount will not be
included in the collections shown in the tauzi of the receiving district.
The Collector of the district in which the revenue is
due, shall, on receiving intimation of its realization, show the amount as
collected in his tauzi and make a note at the foot of the certificate
attached to his tauzi explaining the cause of differences thereby,
occasioned between the collections and the cash account submitted to the
Accountant General.
The practice of paying land revenue into a treasury other
than that of the district in which it is due, is inconvenient and often leads
to correspondence and inquiries. It
should, therefore, be discouraged as much as possible. It is to be remembered that in the case of
sums falling within the legal definition of “Land Revenue”, Land Revenue Rule
52 is that, with the exception of the cases mentioned in clauses (a)-(d) of the
Land Revenue Rule 52(i), land revenue payable in cash must be paid at the
office of the tehsil to which the estate belongs. Persons wishing to pay land revenue due in another State can
obtain remittance transfer receipts for the purpose at a premium when the
amount exceeds Rs.150.
41. Sale-proceeds
of waste paper: - The
amount of sale-proceeds of waste paper, when adjusted by book transfer should
not be shown in the district tauzi until the waste paper bill has been
returned, duly countersigned, by the Superintendent of the Jail. The
amount of the bill should be entered in the tauzi for the month
in which the bill is sent up to the Accountant-General, irrespective of the
month in which the paper may have been supplied. The date of submission of the bill should be noted at the foot of
the tauzi. A note should be made
in red ink on the bill “shown in the tauzi for the month of..........”
42. Monthly
comparison of revenue accounts with Accountant-General’s monthly statement: - Under
the orders contained in Punjab Government Resolution No.1531, dated 6th
August, 1889 (see Appendix E) a monthly statement of land revenue credits is
furnished by the Accountant-General to the Financial Commissioner’s Office, and
there compared with the district tauzis. It is essential that all
calls for explanation in connection with discrepancies brought to light in this
comparison of accounts should be dealt with promptly by the Collector.
TAUZI FORMS
(
A & B)
AND
TREASURY OFFICERS
CERTIFICATE
(C)
A. –DEMAND,
COLLECTIONS AND BALANCES ON ACCOUNT OF LAND REVENUE (ORDINARY COLLECTIONS)
|
|
|
FIXED COLLECTION (LAND REVENUE AND MALIKANA |
|||||
|
|
DETAIL |
On account of 19__. |
On account of 19__. |
On account of 19__. |
|
|
Total |
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
|
I. On Account of Previous Years |
(1) Balance on October 1, 19… COLLECTIONS:- (2) In previous months of year (3) In month under report (4) Total of (2) & (3) BALANCE(5) Irrecoverable (a) (6) Suspended (7) To be collected |
|
|
|
|
|
|
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
||
|
II. On Account of Current Years |
DEMAND:-- (8) On account of kharif (9) On account of rabi (10) Total of (8) & (9) COLLECTIONS: (11) During previous year (12) In previous months of year |
Tehsil |
Tehsil |
Tehsil |
Tehsil |
Tehsil |
Total for District (B) |
||
|
(13) In month under report |
On account of kharif On account of rabi |
|
|
|
|
|
|
||
|
|
(14) Total |
|
|
|
|
|
|
||
|
|
BALANCE |
|
|
|
|
|
|
||
|
|
(15) Irrecoverable (16) Suspended in kharif (17) Suspended in rabi |
(a) kharif (b) rabi |
|
|
|
|
|
|
|
|
|
(18) To be collected (19) On account of kharif (20) On account of rabi |
|
|
|
|
|
|
||
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
|
II. On Account of Future Years |
COLLECTIONS (21) During previous months (22) During month under report (23) Total |
|
|
|
|
|
|
A. -- DEMAND, COLLECTIONS AND
BALANCES ON ACCOUNT OF LAND REVENUE (ORDINARY COLLECTIONS)
|
|
|
FLUCTUATING COLLECTION A – TEMPORARY OFF THE RENT
– ROLL (C) |
|||||
|
|
DETAIL |
Lapsed revenue free holdings |
Revision of assess-ment and progressive jamas |
Alluvion assess-ment |
Rents from leases of waste land |
Other items |
Total
colms 7-11 |
|
|
|
7 |
8 |
9 |
10 |
11 |
12 |
|
I. On Account of Previous Years |
(1) Balance on October 1, 19… COLLECTIONS:- (2) In previous months of year (3) In month under report (4) Total of (2) & (3) BALANCE(5) Irrecoverable (a) (6) Suspended (7) To be collected |
|
|
|
|
|
|
|
|
|
7 |
8 |
9 |
10 |
11 |
12 |
||
|
II. On Account of Current Years |
DEMAND:-- (8) On account of kharif (9) On account of rabi (10) Total of (8) & (9) COLLECTIONS: (11) During previous year (12) In previous months of year |
|
|
|
|
|
|
||
|
(13) In month under report |
On account of kharif On account of rabi |
|
|
|
|
|
|
||
|
|
(14) Total |
|
|
|
|
|
|
||
|
|
BALANCE |
|
|
|
|
|
|
||
|
|
(15) Irrecoverable (16) Suspended in kharif (17) Suspended in rabi |
(c) kharif (d) rabi |
|
|
|
|
|
|
|
|
|
(18) To be collected (19) On account of kharif (20) On account of rabi |
|
|
|
|
|
|
||
|
|
|
7 |
8 |
9 |
10 |
11 |
12 |
|
II. On Account of Future Years |
COLLECTIONS (21) During previous months (22) During month under report (23) Total |
|
|
|
|
|
|
(C). – TREASURY OFFICER’S
CERTIFICATE
I hereby certify that
the following sums have been credited as receipts in the cash account submitted
to the Accountant General during the month and that intimation of
misclassification (if any) detected has been sent to the Accountant General in
Letter No._______________ dated ____________ 19___________.
_____________________________________________________________________
On what account
received Amount
_____________________________________________________________________ Rs. P.
Land Revenue --
Fluctuating land revenue …
II. Sale of Government estates …
III. Sale of Waste lands …
IV. Service commutation …
V. Recoveries of overpayments …
VI. Receipt from Additional land Revenue …
VIII. Miscellaneous …
_____________________________________________________________________
_____________________________________________________________________
Treasury Officer
DISTRIBUTION
OF TOTAL COLLECTIONS CERTIFIED TO
|
||
|
Reference to returns |
On What account received |
Amount Rs. P. |
|
Form A, Column 6 Side-heads (3), (13) and (22) |
Fixed
land Revenue |
… |
|
Form
A, Column 12 and 32
Side-heads (3), (13) and (22) |
Fluctuating
land revenue |
… |
|
Form
B, II, Columns 3, 11, and 17 |
Sale
of Government estates |
… |
|
Form
B, III, Columns 3, 11, and 17 |
Sale
of waste lands |
… |
|
Form
B, IV, Columns 3, 11, and 17 |
Service
commutation |
… |
|
Form
B, VI, Columns 3, 11, and 17 |
Recoveries
of overpayments |
|
|
Form
B, VII, Columns 3, 11, and 17 |
Recoveries
from Additional Land Revenue Recoveries from Special Assessment |
… |
|
Form
B, VIII, Columns 3, 11, and 17 |
Miscellaneous |
|
|
|
Total |
|
Certified
that intimation of Rs. __________________
realized in this District on behalf of ____________________ district has
been sent to the Deputy Commissioner as required by Standing Order No.31, with
letter No._____________________
dated ______________.
____________________
Collector
N.B. If the total under each heads does not correspond with that certified by the Treasury Officer, the difference should be explained.
D -- REPORT
OF REVENUE BALANCES
44. Measures
for recovery of land revenue. The steps to be taken for the
recovery of arrears of revenue are described in paragraphs 514-539 of the Land
Administration Manual. A list of the
coercive processes permitted by Chapter VI of the Land Administration Manual
will be found in paragraph 520. No
other process is authorised. Prompt
measures should always be taken to enforce payment if the revenue is not paid
in, when due, unless, under the circumstances of the particular case, a
suspension or remission of the current revenue demand appears expedient. In such cases no time should be lost in
reporting the circumstances and applying for the necessary sanction to such
remission or suspension.
45. Date
of payment of land revenue by land-owners to lambardars - To enable lambardars to obtain
process for the recovery of demands from recusant co-sharers before the date
when they have to pay their instalment at the tehsil, the following order has
been issued :--
“In
exercise of the powers conferred upon him by section 63(I) of the Punjab Land
Revenue Act, 1887, the Financial Commissioner hereby directs that land revenue
shall be paid to the headman whose duty is to collect it by the land-owners
liable for it ten days before the date fixed for its payment by the headman at
the tehsil.”
46. Collections
always to be applied to meet any current demand first. When an arrear remains due at the
end of the year, though sanction for the suspension of the demand has not been
obtained, it is sometimes proposed to appropriate the collections on account of
the ensuing year in liquidation of the arrears due before satisfying the
current demand. This course should
never be allowed to be taken. It has
the effect of concealing the real state of the district from the controlling
authorities, and it tends to bring about neglect of the proper measures for the
recovery of arrears at the time they accrue, and to make it more difficult to
collect the current revenue. The
collections should invariably be credited in the first place to the current
demand. When this has been satisfied
credit may be given for any payment received on account of the arrear.
46-A. Headman to supply list of
defaulters to village Panchayat - As soon as the collection for a harvest is over, a complete and
up-to-date list of arrears of land revenue and other allied dues outstanding
against each defaulter shall be supplied by the village headman to the Sarpanch
of the village Panchayat. The Village
Panchayat, in turn shall take suitable action to impress upon the defaulters
the necessity of clearing off the arrears.