FINANCIAL COMMISSIONER’S OFFICE, PUNJAB
25 – 30
Revised issue, dated 6th November, 1913.
1st reprint, dated 5th January, 1927.
2nd reprint, dated 13th September, 1938.
3rd reprint, dated 22nd August, 1951.
4th reprint, dated 16th August, 1965.
Revised on January 1, 1981.
NOTE - In connection with this Standing Order, paragraph 236 of the Land Administration Manual should be consulted.)
1. The Commissioner of the Division should himself inspect each Tehsil in his Division once in three years.
2. No tehsil office should be left without detailed inspection for a longer period than 6 months. The Deputy Commissioner should himself inspect each tehsil office completely at least once in two years and if he is unable to make the remaining inspections himself he should direct the Additional Deputy Commissioner, District Revenue Officer or some experienced Assistant or Extra Assistant Commissioner to make these for him.
In a Sub-Division, the Sub-Divisional Officer (Civil) should inspect each tehsil in his Sub-Division twice a year.
(Punjab Government Memo No.V.O.DCCII-R-II-80/1416, dated March 13, 1980) is referred to in connection with inspections by Revenue Officers.
3. Minute books of inspections - At each district office and at each tehsil there should be a Minute Book of Inspections, in which inspecting officers should note the results of their inspections. It will be the duty of controlling officers on every subsequent inspection to See that defects previously noted have been corrected. The results of these inspections should be borne in mind by the Deputy Commissioner and Commissioner, when they write their yearly notice of officers. The Minute Books should be bound in cloth or leather and be of good substantial paper.
The Commissioner of the Division is responsible for taking necessary steps to ensure that these inspections are carried out. He should require his office to submit to him early in April of each year a statement showing which tehsils have been inspected (a) by the Deputy Commissioner, and by the other Revenue Officers, in the six months ending with March 31st. He should draw the attention of the Deputy Commissioner to the tehsils which have not been inspected by him, and ask him to inspect them during the following six months. With regard to tehsils which have not been inspected by the other Revenue Officers, proper notice should be taken of the fact that there has been a failure in this respect, and the Deputy Commissioner should be required to See that all tehsils are inspected during the following six months. A similar statement should be put up each year early in October to enable the Commissioner to assure himself that his order has been carried out.
Soon after the end of October each year the Commissioners of Divisions should forward a report to the Financial Commissioner’s Office giving a list of tehsils in which the required half-yearly inspections have not been carried out and stating reasons.
4. Submission of copies of inspection notes to Commissioners and Financial Commissioners - Copies of all minutes recorded by the Financial Commissioners on their inspections of divisional, district or tehsil offices should be forwarded to the Financial Commissioner’s Office for record. When a Commissioner inspects a district or tehsil office he should forward a copy of his notes in the Minute Book to the Financial Commissioners for information, and similarly a Deputy Commissioner should send a copy of his inspection note to the Commissioner of the division.
Inspection notes should be concisely expressed and not be voluminous. If the inspecting officer sends a subordinate official to the tehsil in advance, it should only be with the object of preparing material and care should be taken to See that he does no more than this. The final note should be the work of the inspecting officer himself, after personal verification of all important points, superfluous material having been first eliminated. It will be convenient if these reports are submitted in two parts, the first consisting of general conclusions, in which attention is directed to features of particular importance, and the second of detailed criticism. Preliminary notes by subordinate officials are not to be submitted in original. Copies of all inspection notes should reach their destination within a month at least of the inspection.
4-A. Destruction of inspection notes - The original tehsil Minute Book of inspections constitute a valuable record of local problems and should be preserved in perpetuity. Copies of inspection minutes filed in district offices should, however, be destroyed after three years.
5. Distribution of work in tehsil office - The Tehsildar is responsible for the distribution of work in the tehsil office. Variations will of course be found in every district and every tehsil, but as a rule the distribution should be somewhat as follows:
A. - Reader to Tehsildar/ Judicial Muharrir. - Tehsildar’s/Naib-Tehsildar’s court work (revenue, criminal and civil), partition cases, etc., etc.
B. - Office Kanungo. - Revenue records, etc.
C. - Wasil Baqi Nawis. - Revenue accounts.
D. - Deleted.
E. - Miscellaneous. - Matters relating to chaukidars, peons and office routine.
6. Matters requiring attention and inspection - A district officer will probably know either from personal acquaintance or from previous inspection notes, what are the weak points in a particular tehsil, while his local knowledge should tell him what are the most important or most difficult tasks that any particular tehsil staff has to do. It is, therefore, undesirable to lay down a programme of tehsil inspections or to limit in any way the discretion of an inspecting officer to direct this inspection to the points he thinks require attention.
At the same time there are registers and proceedings which are uniform in most tehsils. In order, therefore, to guide the inexperienced and modify the proclivities of officers who take a special interest in particular branches of the revenue administration, it has been desirable to summaries some of the points which deserve attention in those departments of a tehsil which are more particularly within the province of a revenue officer.
I. - Revenue court cases.
II - Execution of decrees in revenue court cases.
III - Objections in executions.
IV - Miscellaneous applications.
V - Witnesses.
VI - Persons punished for contempt of court.
VII - Dates fixed for hearing of cases.
These registers should be scrutinized to See –
(1) that work is punctually disposed of,
(2) that files are promptly consigned to the record room;
(3) that the suit register properly indicates the relief decreed and the amount of the costs awarded, to avoid the necessity of referring to the file at the time of application for execution;
(4) that the appellate orders are properly noted and also the relief and the cost awarded by the appellate court;
(5) that the suit and the execution registers clearly show how for that decree has been executed, and
(6) that the entries in the two registers, are properly linked.
Pending files should be checked to See (1) that witnesses present for more than one day are so noted in register V, and (2) that plaints are properly stamped.
The names of the parties given in the plaint should be compared with the extract from the jama-bandi to See that all the necessary persons are parties to the case, and that no one has been included who is neither a co-sharer nor a tenant in the holding and over whom the revenue court has no jurisdiction. (This is often neglected by revenue courts and confusion is the result).
If the plaintiff has gone wrong in the above matters, See whether the court has taken action in striking out unnecessary, or in adding necessary names.
Files of proceedings and suits between landlords and tenants should be scrutinized in the light of Standing Order No.2.
It should be noted if any class of suit is particularly common.
8. Lambardars - Register I. Cases relating to lambardars. (Standing Order No.55, paragraph 3.)
Ascertain the number of institutions, the date of the oldest case and the number pending.
Go through the pending file to See if there are unnecessary adjournments and if cases are taken up on the spot.
Check a certain number of entries to See if the register of mutation of names is regularly written up.
See that all files are entered in Register I as soon as instituted and not when reported to sadr.
See whether patwaris report casualties promptly.
9. Partition (Chapter 18, Land Records Manual) - The following register should be inspected:-
Register IX. Partition cases, (Standing Order No.55, Paragraph 3.)
(Misl band should be separate for tehsildar and naib-tehsildar.)
The register should be examined in order to detect delays :-
(1) in referring (column 7), and
(2) in carrying out orders (column 9)
Causes of delay should be carefully enquired into.
The bundle of pending files should be examined to See if all have been entered in the register.
Several of the pending files should be gone through in order to answer the following questions, among others :-
(1) Have there been undue delays or adjournments ?
(2) Has the preliminary hearing been held on the spot ? (Chapter 18.6 of Land Records Manual.)
(3) Has the partition been properly carried out ? (Chapter 18.12 of Land Records Manual.)
(4) Has the mode of partition been clearly reported ? (Chapter 18.10 of Land Records Manual.)
Compare the names of the parties given in the application for partition with those noted in the parcha jamabandi and See whether all the necessary persons are parties in the case and all of them were duly served with notice.
See that ex-parte proceedings are not taken on inadequate grounds.
See that the provisions of Order No. XXXII, Civil Procedure Code, about minors, are duly observed.
See that the provisions of chapter 18.10 of Land Records Manual are observed in determining the mode of partition, and that the method is not vague.
See whether there has been any undue delay in affecting the partition, and, if so, why.
10. Coercive processes - (Standing Order No.29). The following registers should be inspected:
V-B. - Cases under chapter VI, Punjab Land Revenue Act, (Standing Order no.55, paragraph 3).
VI-B.- Cases under section 98, chapter VIII, Punjab Land Revenue Act, (Standing Order No.55, paragraph 3.)
VII-B - Cases under section 97, chapter VII, Punjab Land Revenue Act. (Standing order No.55 paragraph 3.)
VIII-B. - Cases for which no other register is provided (Standing Order No.55 paragraph 3.)
The receipts for Writs and Warrants (Standing Order No.29, paragraph 17) and the monthly statement of Writs ad Warrants ((Standing Order No.29, paragraph 11) should also be Seen.
Ascertain the number of writs and warrants of arrest and attachment and cases of actual arrest and attachment and reasons for any remarkable figures.
See that a separate process is issued for each defaulter. Check balances of forms with numbers sent and issued Check talbana receipts with day-book or register of classified items and dakhilas.
Check the talbana balance as shown in the monthly tauzi with the above registers.
See a few pending and decided files of recovery of revenue and note whether there has bee any unreasonable delay or irregularity of procedure.
See that the correct amount of talbana is being levied.
See that the ahlmad understands what cases are to be entered in registers V, VI or VII that the entries are correct.
12. Miscellaneous revenue work - The following registers (Standing Order No.55) and miscellaneous revenue work should be inspected.
III-B. - Register of cases relating to Chapter V, Punjab Land Revenue Act, other than assessment of resumed assignments.
XI. - Register of cases relating to execution of orders of civil and criminal courts.
XI-A - Register of cases relating to execution in revenue courts.
XII. - Register of cases relating to division of produce under section 144, Punjab Land Revenue Act.
XIII. - Register of cases under the Punjab Land Revenue Act for which there is no other register.
XVI. - Register of cases enumerated in section 76(1), Punjab Tenancy Act.
See whether any case of division or appraisement of produce under section 17, Punjab Tenancy Act, which ought to be entered in register XVI, is entered in register XII above or vice versa, and whether the Muharrir understands what cases are to be entered in each register.
Go into the entries of the other registers and ascertain whether the muharrir understands the proper use of them.
In case the land acquisition work is entrusted at tehsil level, it should be Seen that :-
The relevant record for assessing the market price of land is checked;
How many land acquisition cases are pending at the tehsil, and satisfy yourself that the proper procedure is being followed and that there is no avoidable delay; and
How much money is with the tehsildar on account of compensation for land acquired and what is being done to pay it to the persons concerned.
See also whether a tehsil officer goes to the spot or whether the persons are being called to the tehsil for petty items.
17. Suspensions and remissions (Standing Order No.30). Register IV. – Cases relating to suspensions or remissions. (Standing Order No.55, paragraph 3).
Inspect the orders of suspensions, remissions and collections in the last harvest.
Ascertain amounts under suspension on account of previous harvest and discuss prospects of collection. See that orders of suspension and collection of arrears are entered in the Khatauni.
18. Land Revenue Accounts (Standing Orders No.31). The following registers should be inspected :-
Kistbandi of fixed land revenue, (Standing Order No.31, paragraph 11.)
Kistbandi of fluctuating land revenue. (Standing Order No.31, paragraph 16).
Running register. (Standing Order No.31, paragraph 29).
Khatauni. (Standing Order No.31, paragraphs 32-35).
The tauzis. (Standing Order No. 31, Paragraph 36-39)
The Tahrij kept by the Wasil Baqi Nawis.
It is the basis of the system of revenue accounts that all items of receipt are entered separately on the revenue and treasury sides, and it is important to ascertain that the two entries have been made independently and agree.
The entries may be checked for two purposes –
(1) to See that all items which (from the treasury accounts) appear to have been collected were really due, and have been credited to the payer’s account;
(2) to See that all items of demand appearing in the revenue accounts have been paid or are shown as due.
The chain through which every item of demand may be traced to See that it has been properly paid and accounted for, is as follows :--
(1) The demand statement or order. - This may take the form of a kistbandi (as in the case of fixed and fluctuating land revenue and some items of other land revenue or the mutation fee list, the register of talbana or an order on a file. In certain cases detailed below there must be an entry in the running register.
(2) The khatauni. – This is the ledger showing how the account of each village stands.
(3) The arzirsals.
(4) The register of classified items.
(5) The dakhila counterfoils.
For fixed land revenue take entries from kistbandi and check arzirsals, or register of classified items and dakhila counterfoils as explained above.
“Day Book” (Tehsil Register)
The Inspecting Officer should check up whether the Tehsildar/ Naib-Tehsildar is giving the weekly certificate in a consecutive order from 1st October to 30th September, next to the effect that entries have been checked by him from the original Treasury Challans and that the postings in the khataunis have been initialled by him after comparison with the “Day Book”.
19. The same. Fluctuating land revenue –
(a) Temporarily excluded from rent roll. - Orders for these items all appear on the file and should also be entered in the running register. Collect these files and See that entries of demand have been made in the running register and in the Khataunis and that entries of payment appear in the running register, Khataunis, day book, arzirsal and dakhila counterfoils.
(b) Permanently excluded from rent roll. - In the case of collections from estates held under direct management and of fluctuating assessments, whether of canal or other lands, the demand order is contained in kistbandi and no entry need be made in the running register. It should be Seen that this is understood as tehsil officials often make much needless work by entering these items in this register. In the case of other items of permanently excluded land revenue, an entry in the running register is necessary. Such items are rare and should be enquired for.
20. The same - Other land revenue - The demand order may be on a kistbandi or a file. Paragraph 29 of Standing Order No.31 gives the case in which they need not be entered in the running register, and in addition it may be stated that wherever an item of demand is important enough to require a kistbandi, the Deputy Commissioner should ask leave to omit it from the running register. Items under this head are also entered either in the village Khatauni or a special Khatauni. Collect all these kistbandis and files and check entries with the running register and Khatauni as in the preceding paragraph, and in the case of orders by the Tehsildar See that the files show that they have been promptly reported to sadar ………..
Check collections as explained above.
The Khataunis. - Ascertain that the balances in the Khataunis have been correctly struck and correctly carried over from the Khataunis of last year.
See that each entry of demand in the current Khataunis is supported by an order of the Deputy Commissioner in a kistandi in the case of fixed and fluctuating revenue and of most items of other revenue, and by an order of Tehsildar on a file in other cases. If the order is passed by the tehsildar See that the file shows that he has at once reported it to sadar. Also See that each entry of the demand has been entered in the running register where this is necessary.
See that the entries of collections in the Khataunis are initialled by the Tehsildar after comparison with the Day Book.
Check order of suspension and remission from the files.
21. Running register of demand and collection (Standing Order No.31, Paragraph 29) - This register requires careful scrutiny as it is often badly kept up. It is most important that all appropriate items of the demand of fluctuating and “other” land revenue should be brought on this register as soon as orders are passed. It should at the same time be Seen that the register is not inflated by the entry of any but “other” items in the case of fluctuating revenue permanently excluded from the fixed land revenue roll. A few items of demand may be picked out and the files sent for from the district record room. This will show whether they bear the necessary certificate of entry in this register. See that the demand to the end of the last month under “other” land revenue agrees with that shown in the tauzi.
The tauzi – Look through the balances of revenue and ascertain reasons for delay in collection of recoverable balances. The monthly list of balances submitted in accordance with Standing Order No. 31, paragraph 37, should be consulted.
Mutation fees - Compare statement of demand with Khataunis and check entries of payment in the latter with the day book.
22. Taccavi loans - The following register should be inspected :--
Mislband register, (Punjab Land Improvement and Agriculturists Loans Manual).
Kistbandi for loans under Act XIX of 1883 (Form T-14 of Appendix V of the Punjab Land Improvement and Agriculturists Loans Manual).
Khatauni for loans under Act XIX of 1883 (Form T-12 of Appendix V of the said Manual).
Kistbandi for loans under Act XII of 1884 (Form T-14 of Appendix V of the said Manual).
Khatauni for loans under Act XII of 1884. (Form T-12 of Appendix V of the said Manual).
Ascertain the amounts granted in the past year and how the tehsildar is spending his allotment for the current year.
See that wells for which loans have been granted are regularly inspected.
Ascertain if bullocks for which loans are granted are inspected.
Ascertain the amount of arrears under each Act.
Check some entries of repayments with the arzirsal, dakhila counterfoils and cash book. See that separate arzirsals are made out by the Wasil Baqi Nawis for each debtor and that the lambardar does not credit the whole amount due from the village in a lump sum.
See that the entries of collections in the Khataunis are initialled by the tehsildar after comparison with the day book.
See that simple interest on enhanced rates is charged on instalments more than one month overdue. (The Land Improvement Loans Rules, 1910).
See that the interest is charged with effect from the due harvest and at the rate notified by the State Government from time to time. (The Land Improvement Loans Rules, 1910).
Check the pending files to see that the grant of taccavi is not being delayed.
23. State lands reserved from cultivation (standing Order No.34). - Cancelled.
24. State lands devoted to the extension of cultivation (Standing Order No.35). - The following register should be inspected :-
XV - Register of cases relating to sale, lease or grant of waste lands. (Standing Order NO.55).
Khataunis of single harvest leases.
Kistbandis of single harvest leases.
See if any files have been pending too long in the tehsil and whether the proper procedure is followed.
Compare Khataunis with the demand statement and with the arzirsals and dakhila counterfoils, and see that the entries agree.
Ascertain whether the demand for single harvest leases is brought on the running register or not. When there are many such leases and a regular kistbandi of demand is prepared, it is unnecessary to bring them on this register.
D – Siah Nawis (Sub – Treasury work)
(1) Chaukidar’s pay. (Standing Order No.20, paragraph 9).
See whether register (1) has been opened and whether the entries are properly made. (Standing Order No.20, paragraph 9.)
See whether any action has been taken against lambardars who have not presented the chaukidars’ receipts for pay.
See whether all pending files are entered in register (2) and that they were entered when instituted and not when reports were submitted to the sadr.
32. Peons - The following registers should be inspected :-
(2) Diary of Watch and Ward and roster of duties, (Standing Order No.55, paragraph 11.)
(3) Register of service of processes.
(4) Register of service of processes from other districts.
See that the work is properly distributed among the peons, and that they are not allowed to spent unnecessary time over their work.
See that there is a sufficient number of peons and that they are available for duty.
See which Peons should be superannuated.
33. The following registers should be inspected :-
(1) Register of parwanas from sadr – (Standing Order No.55, paragraph 9).
(2) Dak register.
(3) Register of service stamps.
See if there are any old references pending.
If a monthly list of old pending references is submitted to sadr compare the last list with the register of parwanas.