Third Regular Settlement, 1888-93 :- Prinsep’ settlement was sanctioned for twenty years but ran for several years more. The third regular settlement was carried out by J.A. Grant between 1888 and 1893. The feature of this settlement was the introduction of a differential soil rate known as nahri parta to represent the advantage conferred on unirrigated land by the canal. This method of assessing irrigation has held the field ever since. Apart from this, J.A. Grant seems to have followed the general principles of assessment then approved without any special orders for the district, except a bias on moderation. The assessment actually imposed increased the demand which, for various reasons, had by this time risen to Rs. 1026681, i.e. by 22 per cent and was :



Demand in rupees

Cultivated per cultivated acre



Rs.       As       Ps

Tarn Taran


1    -    3    -    10



1    -    14    -    6



1    -    14    -    9

Total District


1    -    10    -     1


            This settlement, which was sanctioned for a term of twenty years, worked smoothly in the Tarn Taran and Amritsar tahsils and in the Nahri Circle of thee Ajnala Tahsil. Some of the weaker village in the Uthar Circle found occasional difficulty in paying their demand and, in the Hithar and Sailab Circles, it was constantly in arrears. This tract experienced a series of misfortunes, which it was impossible for the settlement officer to forsee but it appeared that even in a normal year their demand was relatively severe. It is, however, only fair to J.A. Grant to point out that the assessment he proposed was considerably lighter than that actually announced as his rates were substantially enhanced by the higher authority.


            Fourth Regular Settlement, 1910-14 :- It was carried out by Mr. ( afterwards His Excellency Sir Henry) Craik between 1910 and 1914. He came to the settlement armed with very definite instructions from the Central government about the enhancement he should make and, as he implies in one of his assessment reports, the Government’s share of the net assets was so much more than he was permitted to take that his only problem was the equitable distribution of this smaller enhancement over the three tahsils. Unfortunately, a misinterpretation of the orders of the Government of India, which was not corrected until the demand in Tarn Taran had been announced, left the other two tahsils (and in particular Amritsar) to bear rather more than their fair share of the increase, though not by any means nearly as much as could have been taken, had the settlement officer’s discretion been restricted by the letter of the law alone. The Government of India had directed that whatever enhancement the net assests might justify, the old demand should be increase by more than 25 per cent. The misunderstanding arose about the figure to which this enhancement was to be related and, when the Government of India ruled that it might be calculated on the initial and not on the ultimate new demand, provided that the total assessment did not exceed Rs. 1607000, the Punjab Government naturally did not wish to lose the additional revenue which this decision gave them and directed that Rs. 11000 more be taken in the Amritsar Tahsil (which craik regretted) had been a factor in determining the pitch of his reassessment of this tahsil. The ultimate demand imposed on the district was in increase of 26 percent on the expiring demand distributed as follows :  



Demand in rupees

Cultivated per cultivated acre



Rs.       As       Ps

Tarn Taran


1    -    11    -    3



2   -     8  -        5



2   -      4    -     6

Total District


2   -       2    -     1


            The settlement, sanctioned for twenty years, worked well. The moderation of the demand in the Tarn Taran Tahsil was always recognized and the revenue was paid with ease so long as agricultural prices remained above the level of communication prices. In the Amritsar Tahsil too, until the exceptional fall in agricultural prices, no remissions were required on account of the severity or faulty distribution of the demand. In the Ajnala Tahsil, the real test of the working of the settlement was suspensions and not remissions. These were more liberal than in the other tahsils but, for Ajnala, comparatively light. There is, however, reason to suspect that more flexibility, or failing this, a lighter assessment is expedient in the weaker parts of this tahsil. The people are reluctant to accept suspensions even at some hardships to themselves, because their recuperative ability is so slight that the subsequent addition to their liabilities will be intolerable.


            Fifth Regular Settlement, 1936-40 :- The term of  the Fourth Regular Settlement of 1910-14 was for 20 years and it was due to be completed in 1932-33. However, a forecast report was prepared in 1929 on the basis of which Government found some temporary conditions which required consideration in determining when to start reassessment : “the first of these is the fact that the district has recently passed through a series of bad or sub-normal harvests; and from this point of view the present time is inopportune for starting reassessment operations. The second feature is the fact that the pitch of the occupiers’ rates, which was light in the schedule formerly applying to this district, was substantially raised in 1924-25. This change has naturally reacted in the  rental arrangements of irrigated lands in the district, which from the point of view of reassessment is an important class of soil in this district. These two factors combine to point out the desirability of allowing some further period of time to elapse so as to allow rental arrangements to become more stabilized and to give surer data for determining the amount of additional advantage which the landholder derives from the higher range of prices.” Political opposition to resettlement was also a formidable factor from landowners. Resettlement should have commenced in 1930 when the reasons for postponement were not appreciated by the people and it was thought that further agitation would lead to indefinite postponement. Every settlement had increased the assessment of the district and it was assumed that this would be no different. It was, therefore, decided to postpone reassessment for five years; and operations were actually not begun until October 1936. Caution was perhaps never quickly justified of her child, for agricultural prices broke badly soon after these orders were passed and were still low when settlement operations started.


            The Fifth Regular Settlement, which still continues to be in force, was begun in October 1936 and completed in December 1940 by A. MacFarquhar, I.C.S., Settlement Officer.


            The assessment of the Amritsar urban, Amritsar suburban and Tarn Taran urban assessment circles which were remeasured but not reassessed at the time of the Fifth Regular settlement of the Amritsar District by A. MacFarquhar, although between 1936 and 1940, was done during 1955-56. The Amritsar urban and suburban and Tarn Taran urban assessment circles comprise 23 estates in 112.64 sq. km. These circles were demarcated by A. MacFarquhar although he retained the arrangement of assessment circles approved in the Fourth Regular Settlement, 1910-14, except insofar as he found it necessary to provide for urban circles at Amritsar and Tarn Taran and to extend suburban circle in conformity with development in the neighbourhood of the Amritsar city. These assessment circles constitute the most valuable part of the district. It is well connected, by both rail and road, with the interior of the district and other parts of the State. The Amritsar city continues to be an important cienre okf trade in wheat, rice cotton and cloth inspite of its proximity to the Indo-Pakistan border. The assessment imposed, which is subject to a sliding-scale remission when the prices fall, in the Amritsar urban and suburban and the Tarn Taran urban circles id Rs. 82327, Rs. 70164 and Rs. 4946 respectively. The percentage of true net assets absorbed is 19.4, 5.8 and 22.8 respectively. There is an increase of Rs. 71928 over the previous assessment in these three circles. The assessment came into force from rabi 1958. The term of the new assessment is 40 years from rabi 1958.


Mechanics of Assessment


            The assessment of land revenue is bases on the average value of the net assets of the unit under assessment. These net assets are defined by statute as the estimated average annual surplus produce remaining after the deduction of the ordinary expenses of cultivation, as ascertained or estimated. The explanation appended to this definition leaves no doubt that these assets are determined not on the profits of cultivating occupancy but on rentals. The rules require that two estimates of net assets shall be framed, one based on grain rents and the other on cash rents. Before the stage is reached, two preliminary points have to be settled- the units to be recognized for estimates and the classes of land within those units whose return in grain or cash is sufficiently different to require separate ascertainment.


Assessment Circles


            The unit is the assessment circle, a group of estate sufficiently homogeneous to admit of a common set of rates being used as a general guide in calculating the land revenue to be assessed upon them.


            The revenue law permits urban assessment circles to be created within the administrative boundaries of local bodies. These authorities, however, have had no regard for field boundaries in determining their own limits, which frequently do not even coincide with the boundaries of the revenue estate.


            It is not practicable or convenient to show the built-up areas in a continuos series with agricultural land either on the maps or in the records. At the same time, it is necessary to preserve for the built-up areas the presumption of truth which the revenue record carries and to have them readily traceable in the agricultural record. In the urban areas of the Amritsar District, therefore, the revenue maps carry field numbers and boundary outlines in proper sequence for all residential and industrial areas. Similarly, the record-of-rights includes these numbers and a description of the abadi by its name or other distinguishing designation. Subdidiary records for each of these areas contain all necessary details for assessment under their own series of numbers which are linked to maps carrying the same series of numbers and attached to the main map of the estate as insets.


            The usual unit of measurement (the Karam) has been used, as far as possible, e.g. in measuring large bungalow or factory sits and only in congested areas has measurement in feet been done. These small plots are often very valuable. In addition to the usual agricultural classes of land, the subdivision of uncultivable land (ghair mumkin), into bungalows, houses, factories, shops, combined houses and shops, potential building plot (qabil tamir), and other buildings such as hospitals and schools, was recognized for purposes of assessment.


            Some difficulty was caused by the dissection of ten estates which fall partly within the urban circle and partly in the suburban circle. Each of the separated portion has been furnished with a complete genealogical table ( shajra nasab) and notes have been given under the names of owners who do not happen to hold land in the separate estate but are still shareholders in its common land (shamlat). For rights in the latter, a reference has also been made to the record-of-rights of the last settlement.


            These remarks are directed to the Amritsar urban area but are more or less true of the Tarn Taran urban area as well. These include the whole of the estates of Tarn Taran and the Municipal parts of the estates of Muradpur and Jodhpur which have been shown in the record-of-rights of the new estate as separate units (tarfs).


            The following table gives the assessment circles and the estates in them :



Assessment Circle

Number of estates

Tarn Taran

Upper Majha



Central Majha



Bet Bangar



Tarn Taran Urban



Total, Tahsil``



Bet Bangar



Jandiala Guru












Amritsar Urban



Total, Tahsil















Total Tahsil



Total, District



Classes of Land


            Within these circles, it is necessary to determine what classes of land should be recognized. Distinctions based on irrigation or lack of it have always been recognized as suitable in this district and the definitions approves for this settlement followed tradition. These are :


Chahi :- Land regularly irrigated from a well. In case of doubt, if a field is shown by the khasara girdawari to have been so irrigated in two or more out of the last eight harvests and a permanent source of irrigation exists, it will be recorded as chahi.


Nahrii :- Land regularly irrigated from the Upper Bari Doab Canal. In case of doubt, if a field is shown by the khasara girdawari to have been so irrigated in two or more out of the last eight harvests, it will be recorded as chahi, provided that in no case will land be recorded as nahri if it comes within the definition of  chahi.


Abi :- Land watered from tanks, jhils, ponds or drainge channels.


Sailab :- Land usually flodded in the rains by the Beas, the Ravi or the Sakki, or their branches, or the land near these rivers and is always moist.


Barani :- All cultivation not included in the above classes.


            Land in the Hithar Circle of theAjnala Tahsil regularly irrigated from the Kiran Canal has been shown in the record as nahri-kiran, but this distinction is of no practical importance for assessment, as the small area involved has always been rated as barani. The usual uncultivated classes – banjar jadid, banjar quadim, and ghairmumkin as defined in rule 2(2) of the Land Revenue Assessment Rules 1929-also appear in the record.


Estimate of Net Assets Based on Gross Rents


            The estimate of the net asset of each class of land in each assessment circle depends on the average acreage of each crop on it, the average yield per acre of such crops, the average price obtainable for them, and the share of the gross produce taken by the landowner.


            The average acre is determined by using the cropping statistics of a selected period of years, of which the harvests are a fair sample of the ordinary fluctuations characteristic of the agriculture of the tract. Other things being equal, the longer the period the more likely is the average to be fair one and to neutralize the abnormalities of the seasons. In this district, thee uniformity of other factors was lacking, for since the last settlement of 1910-14 there has been a progressive expansion of artificial irrigation. This development became important about ten years after the last settlement and, after a further five years of uncertainty, settled down to a comparative stability in the decade ending 1935-36.


            From the acreage, the yield and the price, gross assets are ascertainable. Before the value of the owner’s share can be determined, a deduction has to be made on account of the menials’ dues which are taken out of the common heap of grain before its division between the landlord and the tenant. Taking all these aspects into account, true net assets are calculated.


Assessment of the Tarn Taran Tahsil


(1)  General Considerations :- The operation of section 51(3) of the Land Revenue Act, 1887, restricted the permissible new demand to 14.1 per cent of the net assets. The tahsil had advanced considerably in security, with 81 per cent of its cultivated area protected by irrigation and considerable miscellaneous resources, but there were unmistakable signs of a recession from prosperity. Ten thousand acres had gone out of cultivation since the settlement of 1910-14, rainfall had dwindled and canal supplies had been reduced. The population had increased by 35 per cent.


(2)    Upper Majha Circle :- This circle is, on the whole, the strongest in the tahsil. It is advantageously situated on the canal channels; wells are generally sweet; and communications are good. The effect of the reasessment will be clear from the following figures :


Old demand                                                           Rs. 246956

                              Proposed                                 Rs. 305052

New demand         Sanctioned                               Rs. 305052

                              Imposed                                   Rs. 299020


Incidence per         old                               Rs. 1 – 15 annas – 11 pies

cultivated acre        new                              Rs. 2 – 7 annas – 1 pie

Percentage of increase                                            21

Percentage of true net assets absorbed                   15


(3)    Central Majha Circle :- This circle is not so well situated in respect of canal irrigation or rainfall. It shows a grater decline in its cultivated area and a greater deterioration from kallar than the Upper Majha. Well water is very brackish in parts of the circle. The following statistics show the result of the reassessment :


Old demand                                                           Rs. 262425


                              Proposed                                 Rs. 319044

New demand         Sanctioned                               Rs. 319044

                              Imposed                                   Rs. 321950


Incidence per         old                               Rs. 1 – 9 annas – 9 pies

cultivated acre        new                              Rs. 2 –0 anna – 3 pies


Percentage of increase                                            23


Percentage of true net assets absorbed                   13


            (4) Bet Bangar Circle :- This circle is much weaker than the rest of the tahsil. The river makes agriculture unstable and the soil on the cliffs immediately above is distinctly inferior. A little more than half of the cultivated area received irrigation; wells were deep; the pressure of population was heavy; and the proprietary body was weak. A lenient assessment was obviously desirable and has been given, as the following figures show :


Old demand                                                           Rs. 39952

                              Proposed                                 Rs. 40630

New demand         Sanctioned                               Rs. 40630

                              Imposed                                   Rs. 41305


Incidence per         old                               Rs. 1 – 6annas – 9 pies

cultivated acre        new                              Rs. 1 – 10 annas – 1 pie

Percentage of increase                                            3

Percentage of true net assets absorbed                   12


Assessment of the Amritsar Tahsil


(1)         General Considerations :- The incidence of assessment in the Amritsar Tahsil has always been heavier than that in Tarn Taran. The difference in prosperity between Amritsar and Tarn Taran does not justify the perpetuation of this inequality in assessment and its elimination was one of the major considerations affecting the pitch of the new demand. There were other indications of the necessity for a cautious assessment. Some part of the addition of one hundred and sixty-four lakhs of rupees to the mortgage debt of tahsil since the last settlement of 1910-14 represented greater economic embarrassment. The cultivated area, including the new follows, had contracted by some 3500 acres since the previous settlement. Of these, in the absence of scientific reclamation, some fifteen hundred acres could be regarded as a permanent loss. Regular and adequate rain was essential in a tahsil where other considerable areas, irrigated by wells and kharif-channels, needed some supplementation from nature. Population had increased by 19 per cent and had brought with it a contraction in the average size of the holdings. An upheaval in the system and agency of rural credit also dictated caution. On the other hand, the tahsil had considerable investment in land in the Punjab Colonies (now in the Punjab, Pakistan) and outside the province, and a steady income from pensions and remittances. The section 51(3) of the Punjab Land Revenue Act, 1887, would have permitted the taking of 17.3 per cent of the true net assets. An assessment of Rs. 694990, absorbing 15.3 per cent of the true net assets, was recommended. All the proposals were accepted by the Government. The new demand was to be introduced with effect from kharif-1945.


(2)    Bet Bangar Circle :- This circle had lost twelve hundred cultivated acres since the previous settlement and nearly a quarter of what remained was unirrigated. Its population shows the highest rate of increase and its holdings were smallest in the tahsil. On the other hand, the soil, though light, is generally fertile. The irrigated cropping was nearly half as much again as it was at the last settlement. The proprietary body was strong and the statistics of transfers showed a smaller area of land mortgaged than in any other circle and revealed the greatest improvement in the value of the land since the settlement. A fairly full assessment was possible. The following figures show what was done :


Old demand                                                           Rs. 141317


                              Proposed                                 Rs. 154442

New demand         Sanctioned                               Rs. 154442

                              Imposed                                   Rs. 154485


Incidence per         old                               Rs. 2 – 2annas – 8 pies

cultivated acre        new                              Rs. 2 – 6 annas – 3 pies

Percentage of increase                                            9

Percentage of true net assets absorbed                   17


(3)    Jandiala Guru Circle :- The soil of this circle varies from a good sandy loam to very poor sand. Only twelve estates received canal water, and as much as 41 per cent of the cultivated are was unirrigated. Agricultural results were, therefore, apt to be uncertain. The circle was sparsely populated, but even so a cautious assessment was expedient. The following statistics show that the necessary moderation was exercised :


Old demand                                                           Rs. 192868


                              Proposed                                 Rs. 197592

New demand         Sanctioned                               Rs. 197592

                              Imposed                                   Rs. 198150


Incidence per         old                               Rs. 2 – 3annas – 6 pies

cultivated acre        new                              Rs. 2 – 4 annas – 5 pies


Percentage of increase                                            3


Percentage of true net assets absorbed                   16


(4)    Nahri Circle :- Defective drainage is the bane of this circle and considerable stretches of land are impregnated with kallar. Thirteen hundred acres had gone out of cultivation since the settlement and further deterioration was possible. The pressure of population was heaviest in the tahsil. On the other hand, only out of 128 estates were without canal water and only 10 percent in cropping, and the value of land as a commodity was well ahead of anything obtainable elsewhere. The circle was, on the whole, strongest in the tahsil and a fairly full demand was possible. The following statement shows the actual results of  reassessment :


Old demand                                                           Rs. 250510


                              Proposed                                 Rs. 299638

New demand         Sanctioned                               Rs. 299638

                              Imposed                                   Rs. 297325


Incidence per         old                               Rs. 2 – 13annas – 0 pie

cultivated acre        new                              Rs. 3 – 4 annas – 10 pies


Percentage of increase                                            19

Percentage of true net assets absorbed                   14


            (5) Mirankot Circle :- This is by far the poorest circle in the tahsil. Where the soil is not light and sandy, it is often not sour and kalrathi. Half of the estates received no canal water and a quarter of the cultivated area was unirrigated. There had been no improvement in agricultural results. Holdings were compratively large, but sales and mortgages had been very considerable. The value of land was low and the expiring assessment, tested by the consideration paid for mortgages, relatively heavy. A lenient assessment was necessary and, as the following figures show, the demand took account of this state if affairs :


Old demand                                                           Rs. 40817

                              Proposed                                 Rs. 43318

New demand         Sanctioned                               Rs. 43318

                              Imposed                                   Rs. 43050


Incidence per         old                               Rs. 2– 5 annas –  8 pies

cultivated acre        new                              Rs. 2 – 6 annas – 9 pies


Percentage of increase                                            5

Percentage of true net assets absorbed                   15


Assessment of the Ajnala Tahsil


(1)   General Considerations :- The assessment of Ajnala Tahsil has always been the most difficult problem in the fiscal arrangements of the district. Nature’s caprice has time and again falsified man’s mathematics and taught him how little he knows of moderation. The demand which over a series of seasons is well within the capacity of the people to pay may prove so harsh in a single bad year that a return to solvency is almost impossible. Such distress is not universal, for certain areas are comparatively prosperous, but the cogent arguments of experience requiring an abandonment of the soothing theory are concerned with broad practical issues. The cultivated area had increased by some eight thousand acres since the last settlement, but was at that time of the new settlement no more than it was fifty years ago; and half of the increase since the last settlement had to be discounted in assessing the permanent progress, for it depends on the whim of the river. With some 65000 acres (24 per cent of the total area of the tahsil) still “available for cultivation”, it might be imagined that there was a margin of safety in potential development. But this fallacy was exposed in Prinsep’s settlement of 1862-65 and his severe assessment on “backward” village (i.e. estates in which there was much uncultivated land) were unlikely to be repeated. Much of the land which still awaited the plough is inferior stuff and scientific advice should have preceded its reclamation. There were other weaknesses. The tahsil was less protected by artificial irrigation than its neighbours and its ability to do without artificial supplies of water. Communications were poor and the access to markets difficult for the trans-Sakki tract. The pressure of population was heaviest and the holdings smallest in the district. Where agricultural conditions were least favorable, the proprietary body was least able to cope with them. More land had been sold and mortgaged than in each of the other tahsil; more of it had passed into the hands of the non-agriculturists and prices were much lower. The mortgage debt had increased threefold since the settlement. A considerable measure of leniency was thus expedient in determining the assessment of the tahsil as a whole with a considerable discrimination between the strong cis-Sakki portion and the wretched trans-Sakki circles. An assessment of Rs. 409973 was recommended, and it would have absorbed 15.6 per cent of the true net assets against a permissible of 17.9 per cent. As explained in the assessment report, some of the figures were provisional, as the measurement had not been completed when the report was submitted. On the final figures, the permissible demand under section 51(3) of the Punjab Land Revenue Act (Rs. 474350), i.e. 18 per cent of the true net assets, and the demands brought out by the proposed soil rates became Rs. 146084 in the Nahri circle, Rs. 158458 in the Uthar, Rs. 55883 in the Hithar and Rs. 54437 in the Sailab- a total of Rs. 414862 for the tahsil.


It was recognized that the proposals involved a considerable sacrifice of revenue- they took for the State only 87 per cent of the permissible demand- but with the adoption of the produce estimate as the true net assets (and their consequent reduction by some Rs. 15000) even grater generosity was thought to be demanded by the condition of the tahsil and its comparative taxable capacity. Instructions were, therefore, given to work to a demand of Rs. 399000 round, and complete discretion was given in the distribution of the reduction. In consequence of these orders, soil rates were not altered, but their advantage was taken to reduce the provisional demand in peculiarly weak estates and in the estates where the enhancement would otherwise have been steep. The new demand was to be introduced with effect from the kharif of 1945.


            (2) Nahri Circle :- This was strongest circle in the tahsil. The cultivated area had increased since the settlement and there were nearly three thousand more irrigated acres. As much as 94 per cent of the cultivated area was protected by canals or wells. The proprietary body was strong and the holdings were larger than those in other circles. On the other hand, the pressure of population exceeded anything found in any other circle of the district. The effect of reassessment will be clear from the following figures:


Old demand                                                           Rs. 120025


                              Proposed                                 Rs. 146084

New demand         Imposed                                   Rs. 140600


Incidence per         old                               Rs. 2 – 12annas – 8 pies

cultivated acre        new                              Rs. 3 – 1 annas –  5 pies


Percentage of increase                                            17

Percentage of true net assets absorbed                   15


            (3) Uthar Circle :- The circle is somewhat inferior to its eastern neighbor. The soil is lighter. The facilities for irrigation were not so good. The wells, on which half of the cultivated area relied, were deep and part of the canal supply was non-perennial. The pressure of population was lighter, but still heavy. The following statement shows what was done:

      Old demand                                                     Rs. 130456


                              Proposed                                 Rs. 158458

New demand         Imposed                                   Rs. 149055


Incidence per         old                               Rs. 2 – 7annas – 2 pies

cultivated acre        new                              Rs. 2 – 9 annas –  7 pies


Percentage of increase                                            14

Percentage of true net assets absorbed                   15

            (4) Hithar Circle :- This is a much weaker circle. There was no regular canal irrigation. One-third of the cultivated area was barani. Much of the soil is inferior and kalrathi. The sown area had declined and there was little or no variety in the cropping pattern. Holdings were small and the stocks was poor. The proprietary body was neither strong nor homogeneous. It would not have been prudent to go too near the permissible demand and actually the soil rates were all lower than those of the last settlement. The increase in demand, which the following figures show, was due entirely to an increase in the cultivated area- the incidence per cultivated acre was actually less than before:


Old demand                                                           Rs. 51569


                              Proposed                                 Rs. 55883

New demand         Imposed                                   Rs. 54425


Incidence per         old                               Rs.1 – 14annas – 7 pies

cultivated acre        new                              Rs.1 – 14 annas –  3 pies


Percentage of increase                                            6


Percentage of true net assets absorbed                   17


            (5) Sailab Circle :- This was unquestionably the weakest circle in the district. A few estates were strong and fairly prosperous, but the majority were poor places where existence was precarious and poverty obvious. More than half of the cultivated area relied for moisture on the river which is unfettered by any natural embankment in this district. The sown area was four thousand acres less than it was at the last settlement; failure was heavy and there was no variety in the pattern of cropping. Communications were poor, the proprietary body was weak and the holdings were small. The only error in assessment should have been leniency.

            As regards the fixed system of assessment in force, no change was recommended.

            The result of reassessment is shown by the following figures, from which it will appear that the new demand is lighter than the old one in its incidence on cultivation:


      Old demand                                                     Rs. 52857


                              Proposed                                 Rs. 54437

New demand         Imposed                                   Rs. 53500



Incidence per         old                               Rs. 1 – 11annas – 2 pies

cultivated acre        new                              Rs. 1 – 9 annas –  5 pies


Percentage of increase                                            1


Percentage of true net assets absorbed                   16


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