CHAPTER XI

REVENUE ADMINISTRATION

v Land Revenue Collection in the District

v Other Sources of Revenue, State and Central

(a) Land Revenue Collection in the District

Land revenue collections include income from land revenue, income from additional revenue, local rate collection less, on commercial crop and collections from Abiana or water advantage rate.

The collection of land revenue is responsibility of the Lamberdar for which he is paid Peachtree (5 per cent) of the land revenue collected. Besides, land revenue and Lamberdar collect Abiana for which he is paid 3 per cent as collection charges.

(I) Land Revenue.- Land revenue fixed in the last settlement (Second Revised Settlement 1913-17) is realized in two installments i.e. for Kharif crops by 15 January and for Rabi crops by 1 June.

Under the Punjab Land Revenue (Thur, Sem, Chos and Sand) Remission and Supervision Rules, 1961, land revenue of all land which rendered unculturable on account of Thur and Sem is remitted.

The statement given below shows the details of income from land revenue and remission in the district, during 1974-75, 1979-80 and 1984-85 to 1993-94 :

Year ending rabi

Previous Year’s balance (Rs)

Demand (Rs)

Total amount of recovery (Rs)

Actual recoveries (Rs)

Remission

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

45,647

23,796

21,227

27,590

22,029

30,112

16,387

20,549

23,546

11,68,626

18,936

15,170

17,98,673

17,89,159

17,76,725

17,66,329

17,24,74

17,50,583

17,33,221

17,36,070

17,25,294

12,60,737

17,43,147

17,68,343

18,44,320

18,12,955

17,97,952

17,93,919

17,64,743

17,80,695

17,49,608

17,56,619

17,48,840

,24,38,363

17,62,083

17,83,532

11,05,577

11,15,119

12,74,351

12,79,154

12,51,879

13,10,000

12,58,070

12,84,573

12,68,310

12,68,385

13,04,646

12,75,480

7,23,366

6,78,211

4,96,011

4,92,736

4,82,752

4,54,308

4,70,989

4,48,500

4,49,233

11,52,042

4,42,267

4,89,277

(Source : Deputy Commissioner, Jalandhar )

(ii) Additional Land Revenue.- The surcharge and the special charge on land revenue were levied under the Punjab Land Revenue (Surcharge) Act, 1954 and the Punjab Land Revenue (Special Charge) Act, 1958. These acts were repealed with effect from the Kharif harvest of the agricultural year, 1974-75, by the Punjab Land Revenue (Amendment) Act, 1974., which instead levied additional land revenue on every landowner who paid land revenue in excess of twenty rupees per year. The additional land revenue in levied at different rates as under :

1 Where the total land revenue exceeds twenty rupees but not exceed fifty rupees annually.

2 Where the total land revenue exceeds fifty rupees but not exceed one hundred rupees annually.

3 Where the total land revenue exceeds one hundred rupees but not exceed two hundred rupees annually.

4 Where the total land revenue exceeds two hundred rupees annually.

Two hundred per cent of the amount by which the total land revenue exceeds twenty rupees.

Sixty rupees plus two hundred and fifty per cent of the total amount by which the total land revenue exceeds fifty rupees.

One hundred and eight-five rupees plus three hundred per cent of amount by which the total land revenue exceeds one hundred rupees

For hundred and eighty-five rupees plus three hundred and fifty per cent of the amount by which the total land revenue exceeds two hundred rupees.

The income from additional land revenue in the district during 1974-75, 1979-80 and 1984-85 to 1993-94 is given in the following table :

Year

Income from land

Additional revenue

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

6,26,916

5,20,163

4,52,890

4,42,234

4,34,947

4,23,854

4,21,183

4,00,291

4,05,986

4,18,137

3,97,872

(Source: Deputy Commissioner, Jalandhar)

(iii) Local Rate.- the following table gives the amount of income from local rate, in the district during 1974-74, 1979-80 and 1984-85 to 1993-94 :-

Year ending Rabi

Local rate

Collections (Rs)

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

10,79,898

11,14,152

10,87,000

10,75,742

10,69,054

11,25,013

10,92,722

10,97,998

10,86,937

14,61,701

11,02,866

9,14,693

(Source: Deputy Commissioner, Jalandhar)

(iv) Abiana.- Abiana i.e. water rate is charged on the area irrigated by canals. The income from Abiana in Jalandhar District during 1974-74, 1979-80 and 1984-85 to 1993-94 is given below :

year

Abiana (Rs)

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

6,48,919

14,17,356

16,81,823

17,26,282

16,25,421

17,63,368

16,73,153

17,98,379

19,03,687

32,16,692

22,85,577

18,79,443

(Source: Deputy Commissioner, Jalandhar)

(v) Less on Commercial Crops.- Access under the Punjab Commercial Crops Act, 1974, has been imposed on commercial crops, namely, chilies, cotton (Desi and American), mustard seeds, potatoes, rape seeds, (sarson, taramira and toria), sugarcane, tomatoes and orchards including vine-yards at the rate of 6 per acre in case of irrigated land, Rs 3 per acre in the case of urinated land under there crops. The case was levied with effect from Kharif crop of the agriculture year 1974-75.

This cess is applicable to and is play by the landowners growing commercial crops on their land irrespective of the fact whether they are assignees of land revenue or not.

The following table gives the income from the cess on the commercial crops in the district during the year 1974-75, 1979-80 and 1984-85 to 1993-94:-

year

Amount (Rs)

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

6,45,853

5,80,292

5,79,710

1,13,357

6,44,979

6,40,091

5,76,509

6,42,896

1,47,783

1,07,685

13,96,632

3,17,873

(Source: Deputy Commissioner, Jalandhar)

(b) Land Reforms

Distribution of Land top the landless Farmers.- The Punjab Land Reforms Act, 1972, was passed to reduce the inequality in the distribution of land. In order to carry out the objective of the Act, the Punjab Land Reforms Rules, 1973 were farmed. The Punjab Utilization of Surplus Area Scheme, 1973 was also farmed under the provisions of the Act of Utilizing the surplus area. Surplus land available under the old Punjab and PEPSU laws for allotment is being distributed to landless agricultural workers, members of the Schedule Castes and Backward Classes and tenants who own no land or own an area less then two hectares of the first quality land. The details of distribution of land among various classes of cultivators/ land-holders in the Jalandhar District during the 1975, 1980 and 1985 to 1994 are given in the following table :

distribution of Land among various classes of Cultivators/ Land-holders in the Jalandhar District during the 1975, 1980 and 1985 to 1993

(Area in thousand hectares)

Total cultivated Area	1 tenants-at will 2 Owner 3 Tenants with rights of occupancy	Class of Cultivators/ Land-holders
246.1	0.5 245.6 --	1975	Year
1259.0	0.4 258.6 --	1980
276.5	0.2 276.1 0.2	1985
275.8	0.1 275.4 0.3	1986
35.4	0.3 34.4 0.7	1987
190.6	0.3 189.3 1.0	1988
188.7	0.3 187.4 1.0	1989
198.3	0.4 197.1 0.8	1990
193.3	0.3 192.0 1.0	1991
193.3	0.3 192.0 1.0	1992
193.3	0.3 192.0 1.0	1993

Incidence of Land Revenue.- The table below gives the details of incidence of land revenue in the district, during 1974-75, 1979-80 and 1984-85 to 1993-94 :

Year

Incidence of Land Revenue per hectare on Assessed Area

For Cultivated Area

For Total Area

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

2.66

6.60

4.40

3.26

2.66

2.42

2.06

2.46

5.56

5.60

5.49

2.30

5.72

2.30

2.37

2.31

2.37

1.77

1.38

5.06

(Source : Deputy Commissioner, Jalandhar )

(c) Other Sources of Revenue, State and Central

(i) other Sources of State Revenue

The sources of State revenue are : Stamp Duty, Registration Fee, Excise Duty, Passenger and Goods Tax, Entertainment Tax and Duty, Central Sales Tax, Electricity Duty and Copying Fee.

Stamp Duty.- it is levied under the Indian Stamp Act, (No. II) of 1899. It was amended by the Indian Stamps (Punjab Amendment ) Act, 1922. The latest amendment in the Act was made,-vide Punjab Amendment Act No. 18 of 1974. Stamp revenue derived from non-judicial stamps. The Act requires the Collector (Deputy Commissioner) to ensure that the document are properly stamped according the schedule. The income from stamps duty in the district, from 1984-85 to 1993-94 is given below :

Year

Non-Judicial Stamps

(Rs)

Miscellaneous (Rs)

Total

(Rs)

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

3,37,03,220

4,42,53,424

5,28,58,671

6,26,41,789

7,28,48,872

10,72,90,454

11,88,82,471

14,64,46,960

17,24,90,824

17,08,52,415

2,87,84,913

3,29,30,077

4,50,30,623

3,63,45,002

3,45,95,101

3,66,34,897

1,64,50,237

2,97,96,098

2,70,32,443

4,68,14,472

6,24,38,133

7,71,83,501

9,87,98,234

9,89,86,791

10,74,43,973

14,89,75,350

13,53,32,709

17,62,43,657

19,95,23,266

18,76,66,897

(Source : Deputy Commissioner, Jalandhar )

Registration Fee.- The Indian Registration Act, 1908, requires compulsory registration of all documents pertaining to immovable property and provides optional registration in case of other documents. As a rule, fees are levied for the registration of all documents but the state government have, however, excepted completely or partially levy of registration fee in certain cases. The following statement shows the number of registered documents, value of property transferred and receipts in Jalandhar District during the year 1974 – 75 , 1979 – 80 and 1984 – 85 to 1993 – 94 .

Numbers and Description of Registered Documents, Value of Property Transferred and Total Receipt in Jalandhar District during the year 1974 – 75 , 1979 – 80 and 1984 – 85 to 1993 – 94 .

Year

No. of Registration Offices

No. of Registrations

Aggregate value of Property transferred

(000Rs.)

Immovable property

Moveable Property

Immovable property

Moveable Property

Total property

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

25,310

29,332

21,571

24,923

27,896

31,955

28,168

31,784

27,230

27,941

26,234

1,482

1,189

1,340

4,326

4,870

3,828

6,592

9,911

11,821

17,379

12,973

21,569

4,83,737

3,27,836

6,86,784

18,92,552

4,93,235

8,34,952

12,98,338

13,53,931

17,89,724

14,77,211

3,530

3,146

2,696

3,187

3,261

5,135

5,710

9,256

8,420

12,691

12,680

(Statistical Abstract of Punjab 1975,1981 and 1985 to 1994)

Excise Duty – The Excise Duty is levied in the district under the State and Central Excise Acts. The Acts enforced in the Punjab are : The Punjab Excise Act, 1914; The Punjab Local Option Act, 1923; The Dangerous Drugs Act, 1930; The Punjab Molasses Control Act, 1948; The Indian Power Alcohol Act, 1948 and the Medicinal and Toilet Preparation (Excise Duties) Act, 1955.

Sales Tax (State & Central) – Sales Tax is laved under the Punjab General Sales Tax Act, 1948 which repealed the Punjab General Sales Tax Act 1941. It is laved on the sale of moveable goods at a different rate on different items. The Central Sales Tax is laved under the Central Sales Tax Act, 1956 which provides for the levy of tax on sales effected in the course of Inter – State Trade & Commerce. The states have been authorized who administer this tax on behalf of Government of India and its entire collections are appropriated by them.

Income from Sales Tax in the Jalandhar District during the year 1974 – 75, 1979 – 80 and 1984 – 85 to 1993 – 94 is given below :

Year

Punjab General

Sales Tax

(Rs)

Central Sales Tax

(Rs)

1974-75

1979-80

1984-85

1985-86

1986-87

1987-88

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

7,15,90,215

14,04,41,638

19,18,08,056

22,36,04,347

32,20,33,187

33,11,89,199

34,15,90,929

38,19,56,077

46,73,62,299

54,59,58,257

60,43,44,608

69,65,30,933

2,13,63,693

4,53,19,861

5,47,10,377

6,14,59,307

7,80,88,899

8,64,55,607

9,49,32,281

11,21,71,049

11,73,31,144

13,76,00,652

14,19,83,876

14,75,94,880

(Source : Assistance Excise and Taxation Commissioners, Jalandhar –I and II)

Electricity Duty – The Electricity duty id laved under the Punjab Electricity Duty Act, 1958 to meet the financial burden under taken by the State on account of introduction of free education and provincialization of local body schools. Different electricity duty rates are applicable to various categories of consumer and it is collected by the Punjab State Electricity Board alongwith electricity bills from a consumer or a license.

Passenger & Goods Tax – It is levied under the Punjab Passenger & Good Taxation Act, 1952 on all fares in motor vehicles in the Punjab from 1 April 1986 at the rate of 45 percent of the fare/freight. The annual rate of tax par truck is Rs 1210 in the plains of Punjab. From taxies and scooters rickshaws Rs 488.80 and Rs 374 per annum charged respectively as passenger tax. The station vagons having seat 1 to 15 and 16 to 30 are charged Rs 4400 and Rs 6600 per annum respectively form 1 April 1986.

Entertainment Duty and Tax.- The Entertainment Duty is levied under the Punjab Entertainment Duty Act, 1955. The duty is levied on the admission to any entertainment to which persons are ordinarily admitted a payment. The duty is also payable on complementary tickets. The rate of duty changes from time to time. The rate of entertainment from 3 May 1978 is 125 per cent of the admission charges except 40 percent of the total number of seats in the cinema halls nearer the screen which are subject to duty at the rate of 100 percent. The entertainment taxes is levied under the Punjab Entertainment Tax (Cinematography Shows) Act, 1954, for every show on the number of occupied seats of a cinema. The tax in no case exceed the maximum limit per show laid down from time to time under the act. The maximum limit has been fixed rupees 150 per show vide Punjab Ordinance No. 4 of 1978.

Copying Fee – The fee is levied under the Punjab Copying Fees Act, 1936, for copies or orders, etc. supplied to the public. The charges vary for supplying copies on ordinary and urgent bases.

The collection from above mentioned taxes in Jalandhar District during the year 1974 – 75, 1979 – 80 and 1984 – 85 to 1990 – 91 are given in the following statement :

Collections from other sources of State Revenue in Jalandhar District during the year 1974-75, 1979-80 and 1984-85 to 1993-94

1974-75 1979-80 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94		year
3,68,03,869 5,74,98,644 11,21,19,747 10,29,24,285 10,12,52,097 21,04,26,119 23,42,67,918 26,53,34,831 36,12,35,412 44,51,42,905 50,20,64,783 58,04,44,783	(Rs)	Motor Spirit
1,44,92,916 2,50,45,690 2,40,47,284 2,50,12,615 3,00,29,081 3,43,85,499 3,48,19,295 3,75,59,018 4,03,14,185 4,59,84,283 4,89,15,192 9,03,44,000	(Rs)	Passengers Tax
17,75,005 32,35,675 33,67,126 34,98,390 38,57,514 37,27,728 38,71,667 40,06,098 42,52,696 55,64,128 56,09,383 3,09,45,000	(Rs)	Goods Tax
76,32,312 1,34,76,930 87,49,875 98,19,695 85,85,344 82,97,850 80,68,395 87,67,140 90,41,784 1,02,54,702 1,26,05,380 --	(Rs)	Entertainment Duty
4,65,300 9,91,115 4,96,373 6,08,478 5,39,498 4,95,502 4,10,508 3,93,282 4,03,863 4,54,127 4,99,223 1,12,69,877	(Rs)	Entertainment Tax
86,314 98,539 97,006 1,15,354 1,18,175 1,19,006 1,05,069 1,07,111 1,08,226 90,251 1,83,712 3,24,130	(Rs)	Copying Fee
48,85,241 1,24,65,986 1,80,01,908 2,22,62,597 3,56,30,245 3,96,51,896 4,27,46,591 4.99.46.940 5.50.71.524 5,86,39,520 6,14,55,985 6,46,28,090	(Rs)	Electricity Duty

CHAPTER XII

LAW AND ORDER AND JUSTICE

Police Station and Outposts

Railway Police

Road Traffic

Civil & Criminal Courts

Gram Panchayat Courts

Police Station and Outposts

There were 20 Police Stations and 6 Police Posts in Jalandhar District as on 31 March 1994. The Tehsil / Sub-Division wise list of Police Stations and Police Posts in the District is given below :

Tehsil/Sub-division

Police Stations

Police Posts

Jalandhar

Nawanshahr

Phillaur

Nakodar

1 Saadar

2 Division No. 1

3 Division No. 2

4 Division No. 3

5 Division No. 4

6 Division No. 5

7 Division No. 6

8 Jalandhar Cantt.

9 Kartarpur

10 Bhogpur

11 Adampur

1 Banga

2 Navanshahr

3 Rahon

1 Phillaur

2 Goraya

3 Nurmahal

1 Nakodar

2 Shahkot

3 Lohian

Aur

Jadla

Mukandpur

Behrampur

Mallian Kalan

Mehatpur

Total Strength of Police Officers and Men :

The total strength of Police (category – wise) including armed reserves and prosecution staff in Jalandhar as on 31 March 1994 is given in the following table :

Total	Civil Police Permanent Temporary Armed Reserves Permanent Temporary Prosecution Staff Permanent Temporary
1	1 -- -- -- -- --	Senior Superint-endent of Police
3	1 2 -- -- -- --	Superint-endent of Police
11	8 3 -- -- -- --	Deputy Superint-endent of Police
30	16 14 -- -- -- --	Inspectors
71	42 28 1 -- -- --	Sub Inspectors
220	101 118 1 -- -- --	Assistant Sub-Inspectors
611	325 245 14 -- -- --	Head Constables
3,133	1,649 1,420 64 -- 32 --	Constables

Railway Police –

The strength of Railway Police (category – wise ) and names of the outposts in the district as on 31 March 1994 is given below:

Name of the outpost

Sub- Inspectors

Assistance Sub- Inspectors

Head Constables

Constables

GRPS Jalandhar

GP GRP Jalandhar Cantonment

OP GRP Lohian Khas

OP GRP Nakodar

M.G. Guard, Jalandhar

(Source : Director General, Police, Railways, Punjab, Patiala)

Jails –

The strength of staff in the Central Jail, Jalandhar as on 31 March 1994, consisted of one Superintendent, two Deputy Superintendents Grade –I, one Deputy Superintendent Grade – II, one Medical Officer, 13 Assistant Superintendent, one Office Superintendent, one Accountant, 7 Junior Assistants, one Clerk, one Steno-Typist, one Pharmasist, one Driver, 41 Head Warders, 245 Warders, 2 Matrons, besides 11 posts of Class IV staff and one Carpenter Master.

The total admissions average daily population and maximum population or any one day in the Central Jail, Jalandhar and number of prisoners released on different grounds during the years 1984 – 85 and 1989 – 90 to 1993 – 94 are given in the following tables :

Total Admission during the year, Average daily population and Maximum population on any day during the year in the Central Jail, Jalandhar During 1983-84 and 1989-90 to 1993-94

Total Admission during the year, Average daily population Convicts Under trails Total Maximum population on any day during the year
Males Females Males Females
5,002 250.4 1.3 393.82 13.11 958.83 907	1984-85
2,651 202.46 6.42 312.80 10.11 531.79 589	1989-90
2,879 208.22 7.48 410.32 10.30 636.42 272	1990-91
2,442 216.55 3.69 432.99 14.93 668.16 720	1991-92
2,221 188.67 7.21 440.24 17.27 653.39 708	1992-93
2,776 232.93 5.01 363.06 26.29 627.29 712	1993-94

(Source : Superintendent, Central Jail, Jalandhar )

Number of Convicted Prisoners releases on different grounds during 1984-85 and 1989-90 to 1993-94

On appeal On expiry of sentence Under remission system By order of Government on medical ground By order of Government on other grounds
14 259 107 -- 12	1984-85
54 146 23 01 16	1989-90
56 122 21 -- 09	1990-91
-- 117 16 -- 6	1991-92
12 113 39 -- 35	1992-93
8 193 -- -- 20	1993-94

(Source : Superintendent, Central Jail, Jalandhar )

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