PART II

ACCOUNTS AND REGISTERS

38. It is important for the smooth working of the taccavi system that the accounts should be as simple as possible, and that neither the borrower nor the tehsil staff should be unnecessarily worried with details. It matters little to the borrower how much of each instalment he repays is credited to principal and how much to interest. All he need know is the number and amount of his equated instalments of repayment, the total sum he will have to repay and the fact that, in calculating the equated instalments, interest has been charged at the rate of interest notified by Government from time to time,--(vide table A in paragraph 24). It is necessary, in order to watch the financial results of the working of the system, to see that the proper proportions of each instalment are credited to capital and interest, respectively.

39. When the competent officer has passed an order granting a loan fixing the number and amount of the equated instalments of repayment according to the appropriate table the tehsil wasil baqi nawis will open a ledger (khatauni) in form (T-7) given below. The volume which contains these ledgers should be divided into two parts (A and B). Part A should contain all the loans for improvements of land (Act XIX of 1883) and Part B all loans for bullocks under Act XII of 1884. A separate similar ledger shall be maintained in districts where loans are granted for the purchase of brood mares. The ledgers in each part should be numbered in separate series:--

FORM T-7

Village

[a] Khatauni No.... .... .... ....

[b] Date of order of grant and reference

to vernacular record ... .... .... ....

[c] To whom granted (principal and

sureties) with details of land

hypothecated as security.... .... ....

[d] For what purpose granted and amount... .... ....

[e] Total sum (principal and interest )

to be repaid .... ..... .... ....

[f] Number of equated instalment of

repayment and amount of each

instalment.... .... .... ....

[g] Notes of inspection and completion

of work, and dates of payment of

loan to borrower... .... .... ....

List of Instalments

Demand				List of payment actual made
Date of instalment	Amount of instalment			Date of payment with No. of dakhla	Amount
	Principal	Interest	Total		By whom paid	Principal	Interest	Total
1	2	3	4	5	6	7	8	9

Penal interest charged if any	Total of repayments made up to date			Balance of instalment still to be paid			Remark regarding suspensions remissions and penal interest etc.
	Principal	Interest	Total	Principal	Interest	Total
10	11	12	13	14	15	16	17

Notes:(i) Columns 1-4 should be filled up once for all when the ledger is opened.

(ii) Penal interest should be charged on the overdue principal only and for the days of delay, e.g., an instalment falls due on 1^st July, 1936, and if the borrower pays it by the 31^st July, 1936, no penal interest will be charged but if the payment is made after 31^st July, 1936, say on 15^th August, 1936, then the penal interest at the prescribed rate will be charged on the principal overdue for the period of one month and 15^th days.

(iii) In case of part-payments of the instalment, charges should be made in the following order :--

1. Penal interest on the overdue principal only.

2. Interest.

3. Principal.

(iv) In the case of loans advanced by instalment the ledger (khatauni) will not be opened till the last instalment has been given.

In the case of loans for seed separate Khataunis are not required. A register in the following form will suffice :--

FORM T-8

No	Village	Date of disbursement	Name of guarantee and surety if any	Date of repayment	Amount due
					Principal	Interest
1	2	3	4	5	6	7

Date of payment with Dakhla numbers	Amount paid		Penal interest charged if any	Remarks regarding suspensions etc.
	Principal	Interest
8	9	10	11	12

40. The Tehsildar will, at the same time, enter in a Kistbandi each instalment under the date on which it will fall due in the following form:--

FORM T-9

Kistbandi of payments due in agricultural year Kharif 19 and rabi 19 on account of loans to agriculturists.

Village	From whom due	On what account	Number of ledgers in which entered	Kharif Instalment			Rabi Instalment			Re-marks
				Amount		Date on which paid	Amount		Date on which paid
				Principal	Interest		Principal	Interest
1	2	3	4	5	6	7	8	9	10	11

N.B.—There will be a separate sheet for each year. Separate forms should be used for each of the two Acts.

In the case of grants for seed a single mauzewar entry will suffice column 2 being left blank, and the numbers of the entries in the register referred to in the last. Paragraph being given in column 4, thus, “1 to 10.’’ Room will be left in the payment columns for the entry of sums received on different dates when a number of separate loan for seed have been given in one village.

41. The Tehsildar will submit to the Deputy Commissioner a monthly list of collection. This list, like the Khatauni will be in two Parts __(A) the collections on account of land improvement loans will be entered first and then (B) those on account of loan to agriculturists and will be in the following form: -

FORM T- 10

Tehsildar’ s tauzi on account of loans for land improvement and loans to agriculturists.

PART I—COLLECTION

Serial No.	Village	Borrower	Number of ledger of loans	Amount collected in the month						On acc-ount of additional inte-rest on over due instalments	Date of credit of each pay-ment in siaha	Remarks
				On account of arrears of former harvests		On account of demand of this harvest		On account of instalments not yet due
				Principal	Interest	Principal	Interest	Principal	Interest
1	2	3	4	5	6	7	8	9	10	11	12	13
	Total Add collection during previous months of this year..Rs. Total collections of year to date..Rs.

PART II—Overdue instalments

SN	Vill-age	Borrower	Number of ledger of loans	Amount overdue				Remarks showing whether the amount has been suspended by competent authority, and in the case of unsuspended arrears the steps taken to realize them.
				On account of former harvests		On account of this harvests
				Principal	Interest	Principal	Interest
1	2	3	4	5	6	7	8	9
	Total amount over due...Rs.

Date Siaha Navis Wasil Baqi Navis Tehsildar

The tehsildar will also submit at the close of each financial year a list showing the total amount on account of principal and interest, respectively, outstanding from each borrower under each one of the two Acts.

42. Tehsil statement of taccavi collections and balances in the form given below should be submitted to the Commissioner with the monthly hal tauzi of land revenue collections prescribed in paragraph 43 of Standing Order No.31. An exactly similar form should be prepared in a duplicate for the district as a whole and one copy should be sent with the copies of the tehsil statements to the Commissioner and the other without tehsil statements direct to Financial Commissioner’s office.

FORM T-11

Statement showing the collections and the balance of taccavi loans under Act XIX of 1863 and Act XII of 1884 in the tehsil/District tehsil for the month of_______195.

1	2	3	4	5	6
Tehsil	Total loans outstanding at the beginning of the months	Balance due at the close of the previous month		Instalments falling due during the month	Total amount due and over due (columns 3, 4 and 5)
		(a) On account of instalments due	(b) On account of overdue instalments
Principal ... Interest ... Penal Interest ... Total ... Principal ... Interest ... Penal Interest ... Total

7	8		9		10	11	12	13	14
Amount recovered during the month						Suspensions remissions, if any during the month	Arrears at the close of the month Due Overdue		Remarks
On Account of overdue instalment	On account of instalments due	On account of instalments not yet		Total recoveries columns 7,8 and 9.

Deputy Commissioner District_____

Note: (1) Column 2 should show the amount shown in columns 7 of form T-10.

(1) Column 3 and 4 should correspond with entries in column 12 and 13 of the previous month.

(2) Column 11-authority for any suspensions or remissions should be cited.

43. A copy of the kistbandi form (T-9) will be kept by the district revenue accountant at district headquarters. The kistbandi in form T-9 at sadar should be completed before each file goes to the record room and the collections should be entered up each month from the tauzi.

44. Separation of payments of interest from payment of principal - When the khatauni form (T-7) is framed by the tehsil wasil baqi nawis the columns showing how much of the demand for each instalment is to be credited to principal and how much to interest should be filled up from the appropriate table, and when the collection of an instalment has been notified, the columns showing how much of the total collection is to be credited to principal and how much to interest should be filled up.

The daily siaha of the tehsil should show payments of principal, interest and penal interest as separate items and the same should also be done in the challans presented at the treasuries and sub-treasuries.

45. Besides these accounts the following register of applications will be maintained by the tehsildar:-

FORM T-12

SN	Date of application	Village	Name of application	Amount of advance applied for		Date of final order of competent officer with brief abstract thereof
				Under Land Improvement’ Act	Under Agriculturists’ Loans Act
1	2	3	4	5	6	7

NOTE:--The tehsildar will enter in this register all cases relating to taccavi loans in his tehsil as they pass through his hands, whether instituted or decided in his own office or in that of some other officer.

A similar register of application should be maintained by the district revenue accountant tehsilwar.

FORM T-12

46. When any competent officer passes an order granting or refusing an application for an advance, he should send the file of the case to the tehsildar concerned, who after making the necessary entries in his accounts and registers, and noting on the file that this has been done, will return the file to the district revenue accountant, who, after making the necessary entries in his accounts and registers, will send it to the record office.

47. Inspection of tehsil khataunis - In order to ensure that the tehsil accounts are being properly kept and that the penal interest at the fixed rate of 6 1/4 per cent per annum (equivalent to one pie per rupee per mensem) is being levied on the principal outstanding, the Sadar Wasil Baqi Nawis should inspect the tehsil khataunis at the end of each harvest.

48 Under instructions received from Government, Deputy Commissioners are directed to submit a combined statement in the form given below showing the advances made and the recoveries effected under Acts XIX of 1883 and XII of 1884 during each financial year. The statement should be forwarded to the Accountant-General through the Treasury Officer for verification, with the request that it may be returned to the Deputy Commissioner without delay. On receipt of the statement from the Accountant General, duly verified, the Deputy Commissioner should briefly review the figures and explain anything that may appear abnormal as compared with former year, and should then submit the statement and the review so as to reach the Financial Commissioner’s office by the 1^st July at latest.

FORM T-13

Statement showing advances made, recoveries of principal and interest effected, and balances for the financial year 19 19, under Act XIX of 1883 and Act XII of 1884.

	A	B	C	D	E	F		G
District	Principal outstanding on Ist April	How much of (a) was in arrears (i.e. overdue).	Amount of interest in arrears (i.e. over due) on 1^st April 19	Total arrears, (b)+(c)	Advances from 1^st April 19 to 1^st March 19	Recoveries and remissions of principal from 1^st April 19 to 31^st March 19		Recoveries and remissions of interest from 1st April 19 to 31^st March 19
						Recoveries	Remissions	Recoveries	Remissions
						Act XIX	Of 1883
						Act XIX	Of 1884

H	I	J	K	L
Total recoveries	Principal outstanding on 31^st March 19 ,	How much of (i) was in arrears (i.e. overdue)	Amount of interest in arrears (i.e. overdue) on 31^st March 19 ,	Total arrears on 31^st March 19,(j)+(k)

No.	dated No.
Forwarded to the Accountant- General, Punjab through the Treasury Officer, for favour of verification and return.	Returned to the Deputy Commissioner district duly verified

Deputy Commissioner Accountant General Punjab.

District

No. dated

Transmitted with separate review to the Under Secretary

to the Financial Commissioner, Punjab.

Deputy Commissioner

District.

Memorandum of arrears (i.e., sums overdue) on the 31^st March, 19 .

On account of what year

Total

Remarks showing fully the reasons for the arrears & the prospects of recovering them

Principal

Interest

Principal

Interest

Principal

Interest

Principal

Interest

Principal

Interest

Principal

Interest

Principal

Interest

49. The Deputy Commissioners of the districts in which loans for the replacement of brood mares are made, will submit a separate statement for the accounts of loans granted for the purchase of brood mares in accordance with the instructions contained in paragraph 48 above.

50. Estimates of advance and recoveries: - Estimates of probable advances and recoveries of principal only during the current and ensuing years should be prepared in Form B.M. 10 (reproduced below) separately for each kind of advance. The estimates should be submitted by Deputy Commissioners so as to reach Commissioners on 20^th September, and the Financial Commissioner, Revenue on the 1^st October, each year without fail. It should be clearly understood that the word “outstanding” does not mean in arrears: it includes arrears, but it also includes principal, repayment of which is not yet demandable and which is set down for future recovery. The estimates, it will be seen deal only with principal; and care should be taken that the opening agrees exactly with the finally corrected and verified closing balance shown in the district statements that have been submitted under the orders contained in paragraph 48 above.

FORM B.M. 10

Estimates of probable advances and recoveries (of principal only) during the current recoveries and ensuing year under* of in the Punjab.

Rs.

(a) Principal outstanding at beginning of current year ...

(b) Revised estimates of advances likely to be made during the current years.

(c) Total ... ... ...

(d) Deduct ... ... ...

Revised estimate (of repayments of principal only), likely to be made during current year.

Revised estimate of remissions ... ...

(e) Balance expected to be outstanding at end of current year ...

(f) Add advances expected to be made in the ensuing year_________

(g) Total ... ... __________

(h) Deduct_____ ____

Estimate of repayments (of principal only) likely to be made in the ensuing year.

Estimate of remissions.

(i) Balance expected to be outstanding at end of ensuing year.

*A separate form should be used for each kind of advance.

51. Deputy Commissioners should, by the 10^th of the month following that to which the accounts relates, submit a monthly statement in form T-14 showing the progress of expenditure on account of taccavi advances to the Commissioner who should forward the statements so received from the district along with a consolidated divisional statement so as to reach the office of the Financial Commissioner not later than the 20^th of the month following that to which the account relates.

FORM T-14

Monthly statement showing the progress of expenditure under the head “Provincial Loans and Advances (Reserved) Class I—Advances to Cultivators”

Month and year.........................

Act	Allotment at beginning of month	Additions or reductions during month	Modified grant	Expenditure during month	Expenditure of previous month	Total expenditure to date	Balance of allotment	Remarks
1	2	3	4	5	6	7	8	9
Land improvement loans Act, XIX of 1883 Agriculturist Loans Act, XII of 1884	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.	Rs.

No.............,Dated..............19

Forwarded to the Commissioner,.........division

Deputy Commissioner,.........district

No..............dated.............19

A consolidated divisional statement is forwarded herewith to the Under Secretary to the Financial Commissioner, Punjab. The district returns are enclosed.

Commissioner,........division

52. The following two forms T-15 and T-16 are prescribed for use at district headquarters and tehsil headquarters, respectively, in connection with the allotment and disbursement of taccavi grants:--

FORM T-15

(for use at district headquarters)

Register showing allotment and disbursement of taccavi in___________tehsil of__________district, for the financial year 195 - 195

No. and date of letter of credit	Land Improvement Loans Act				Agriculturists Loans Act
	Amount allotted	Amount disbursed	Amount refunded	Date of receipt of detailed bill	Amount allotted	Amount disbursed	Amount refunded bill	Date of receipts of detailed bill
1	2	3	4	5	6	7	8	9
	Rs.	Rs.	Rs.		Rs.	Rs.	Rs.
Total ..
Total to end of last month..
Total of the year...

Other Taccavi

Amount allotted	Amount disbursed	Amount refunded	Date of receipts of detailed bill	Remarks
10	11	12	13	14
Rs.	Rs.	Rs.

(1) Separate forms will be used for each.

(2) Columns 3 -5, 7—9 and 11-13 will be filled in on receipt of the detailed bills at the end of the month.

(3) The statements received from tehsildars in form T-16 should be checked with this register and figures reconciled.

FORM—T-16

(For use at tehsil headquarters)

Register showing allotment and disbursement of taccavi under Act_____of______in____ tehsil of_____district for the financial year 19 .

Allotment		Amount drawn from the treasury		Disbursement			Amount refunded	Amount detailed bill date of despatch	Re-marks
Number and date of letter of credit	Amount	No. and date of the abstract bill	Amount	No. of file	No. of Khatauni	Amount disbursed
1	2	3	4	5	6	7	8	9	10
Rs.		Rs.				Rs.	Rs.
Total..
Add total end of last month	...
Total of the year

(1) This register will be maintained for taccavi under each Act separately.

(2) A copy of this register will be submitted to the Collector along with accounts as required by paragraph 9 of this Standing Order.

Form T-1

Form of Application (Reverse) –contd.

purpose of the land Improvement Loans Act, 1883.

(2) Application for a loan may be made to: a naib-tehsildar or Revenue Officer of higher rank, in the above form free of court-fees, and the loan will be made free of stamp duty of and registration fees.

(3) The rate of interest will be that in force for the time being and instalments of repayment will be distributed over a number of years.

(4) The personal security of a body of cultivators, will be accepted or the land itself may be pledged.

(Particulars to be filled in by Inspecting Officer)

(i) Mauza, field number, area and class of land to be improved,

(ii) Status of applicant, i.e., proprietor or tenant. If a tenant and if the landlord’s consent is required, whether the landlord consents,

(iii) Security—

(1) If the land itself, the value of the applicant’s interest in it and extend of pre-existing encumbrances, if any.

(2) If personal, the names and status of the co-sureties.

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