Original issue, dated 14th July, 1909.
1st reprint, dated 10th April, 1912.
2nd reprint, dated 16th July, 1921.
3rd reprint, dated 14th October, 1941.
Revised on 26th October, 1982.
Note:- Chapter XVII of the Land Administration Manual
should be consulted in this connection.
A -- The revenue roll (kishtbandi)
1. Revenue rolls, balance
statements & c., to be submitted by the Agricultural year- All general assessments, leases
(with the exception of tirni leases in some districts) revenue rolls, demand
statements, collection and balance statements relating to revenue assessed
under the Land Revenue Act, or to rates
and cesses* are made, granted, framed and submitted in correspondence not with
the financial year but with the
agricultural year. The agricultural
year referred to is that which commences with the agricultural operations of
the kharif and ends with the
harvesting of the rabi. But for the
purposes of the collection and balance statements it will be taken as
commencing on the 1st October and ending on the 30th
September next following. The year may be distinguished in correspondence and
statements by the initials of the two harvests, e.g., K.R. 1982-83, will stand
for the agricultural year which comprises the kharif of 1982 and the rabi
of 1983.
* See Section 3(a) of the Land Revenue Act,
1887.
2. English figures to be
used - All
documents prepared by the Tehsil or Sadar Wasil Baqi Nawis shall contain English figures.
3. Classification of land
revenue - In the
accounts of the Revenue Department, land revenue is divided into :---
a)
Fixed;
b)
Fluctuating;
c)
Other.
4. Fixed land revenue includes :-
(a)
the
fixed assessment imposed on each estate, and, where only part of the
assessment is fixed, that part. Where in any estate a separate assessment has
been put on pasturage, water-mills or date trees for the term of settlement, it
should be treated as part of the fixed
land revenue demand;
(b)
rents
of Government lands leased for a term of years. Such rents usually take the
form of land revenue assessed under section 59(1)(b) of the Punjab Land Revenue
Act, 1887, plus a proprietary fee or malikana
which is either a fixed charge or calculated at a certain percentage on
the land revenue.
Fixed Land Revenue
5. Fixed
land revenue roll - At the beginning of every agricultural year a fixed
land revenue roll is prepared in each district, in which all reductions from
and additions to, the khalsa fixed land revenue demand, sanctioned during the
preceding agricultural year, are
embodied. Due care in the preparation of this roll will obviate the necessity
of refunding items improperly collected
and the collection as fluctuating land revenue of items which are really
fixed.
6. Reduction. Reduction
in the revenue roll will be caused by :-
I.
Reduction
of assessment.
II.
Diluvion
as sanctioned in the statement prescribed in paragraph 6.5 of Punjab Land
Records Manual.
III.
Grant
of assignments of land revenue.
IV.
Transfer
to other districts.
V.
Land
taken up for purposes as sanctioned in the statement prescribed in paragraph 79
of Standing Order No. 28.
VI.
Redemption
of land revenue.
VII.
Surrender,
forfeiture or cancellation in whole or in part of grants or leases of waste
land or reduction of the demand on account of such leases.
Additions. Additions
will be caused by--
I.
Increase
of assessment - -including additions to nahri-parta.
II.
Progressive
assessment- -as shown in the statement prepared at Settlement.
III.
Aluvion---as
shown in the statement prescribed in paragraph 6.5 of Punjab Land Records
Manual.
IV.
Lapse
or resumption of assignments of land revenue---as shown in the statement
prescribed in paragraph 38 of Standing Order No. 7.
V.
Transfer
from other districts.
VI.
Restoration
of land taken up for public purposes as shown in the Statement prescribed in
paragraph 89 of Standing Order No. 28.
VII.
Location
of new villages and assessment of Government lands granted , sold or leased.
VIII.
Assessment
of town sites.
7. Authority for changes - Reduction or increase from any of these
causes must be supported by the authority appropriate to each class of cases.
Commissioners are, however, empowered to authorise the alteration of the
revenue roll in anticipation of the
sanction of superior authority when they are satisfied that the alteration is
necessary and there is no time to obtain final sanction before the revenue roll
is completed. But no such provisional sanction can be given unless a report
recommending the alteration has been made to higher authority.
When a village is transferred from one district to another, either owing to a change in the course of a river or to other cause, it must not be entered on the revenue roll of one district until it has been ascertained that it has been excluded from that of the other.
It will be observed that most reductions and additions are the result of orders passed by the Financial Commissioner on periodical returns or on statements showing increases and decreases due to general re-assessment. The other causes of change are mainly occasional, but towards the close of the agricultural year attempts should always be made to obtain the orders necessary to dispose of them.
8. When a reduction in the rent-roll is
required, it is often necessary to remit a part of the current demand also:
similarly when an addition is made to the rent-roll, it is generally necessary
to collect the demand of the current year as fluctuating land revenue
temporarily of the rent-roll. In reporting deductions and additions for
sanction, Deputy Commissioners should always report what amount should be
remitted or collected as fluctuating land revenue.
9. Mode of reporting
alterations of assessment not otherwise provided for - The occasional changes referred to at the end of paragraph 7
should be reported in the form of comparative demand statement given below :-
Comparative Demand Statement of occasional changes to be incorporated in
the fixed land revenue roll of district for 19_______.
Tehsil |
Assessment
Increase in circle |
Estate |
OLD ASSESSMENT |
NEW ASSESSMENT |
||||
|
Assigned,
including award (inam) |
Khalsa |
Total |
Assigned
including award (inam) |
Khalsa |
Total |
|||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
|
|
|
|
|
|
|
|
|
Increase in Government demand
|
Decrease in Government
demand |
To be collected in current
year as fluctuating revenue |
To be remitted with detail
of years |
REMARKS |
|
10 |
11 |
12 |
13 |
14 |
|
|
|
|
|
|
NOTE - (1) Any
difference between the entries in columns 4 and 6 and those sanctioned at
settlement should be briefly explained.
(2) Columns 12 and 13 should show the actual
amounts involved, not neglecting fractions of a rupee (vide paragraph 10
below).
(3) Where, as in the case of the transfer of an
award (inam, from one village to another or from one tehsil to another,
changes, which do not affect the total district revenue roll, or occasioned in
the fixed demand of villages, it is necessary to report them in the above form for the sanction of the
Financial Commissioner. A brief explanation of the change in the tehsil revenue
roll is all that is required.
10. Omission of fractions of
a rupee - All
increases and decreases in the rent-roll should be expressed in even rupees,
fractions of a rupee not exceeding fifty paise being neglected. This is purely
a rule of convenience for the simplification of the accounts and does not
affect the actual demand to be made from a village. For instance, if a plot of
land is released from Government occupation and assessed at Rs. 1.60 Paise, the
rent roll will be increased by Rs. 2, but the owner of the plot will have to
pay only Re. 1.60 Paise to Government. In the case of resumed assignments of
land revenue this rule is modified by Standing Order No. 7.
11. Tehsil Kistbandis - As soon as possible after the 1st
of September in each year, the tehsildar prepares in his own office in
duplicate the vernacular demand statement or kistbandi of fixed land revenue,
communication and cesses of the ensuing agricultural year, entering each
increase and deducting each decrease which has been sanctioned in the interval,
and appending a memo, of the changes in which the orders authorizing them are
quoted. The return thus submitted will
be in the following form :-
Statement of demand on account of land revenue and cesses payable by the
villages of tehsil for the year 19________.
|
|
TOTAL FIXED LAND REVENUE
ON WHICH LOCAL RATE AND CESSES ARE ASSESSED |
LAND REVENUE
KHALSA
|
|||||||
|
Assess-ment circle |
No. |
Name of estate or area of
leased Government land |
Khalsa |
Jagir |
Other items of assigned
land revenue |
Total |
Kharif |
Rabi |
Total |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
|
|
|
|
|
|
|
|
|
|
|
|
INCREASE OR DECREASE AS
COMPARED WITH PRECEDING YEAR |
LOCAL RATE AT............LOCAL RATE |
REMARKS |
||||
|
Increase |
Decrease |
Reason |
Kharif |
Rabi |
Total |
|
|
11 |
12 |
13 |
14 |
15 |
16 |
17 |
|
|
|
|
|
|
|
|
Columns 8 to 10.- If it is necessary to show any special item
of land revenue, this can be done by providing sub-columns under these columns.
Columns 8 to 13.- Nazrana or commutation paid by assignees
of land revenue may be entered in a separate line against each estate in
columns 8 to 10, and increases or decreases under this head in the same way in
columns 11 to 13. If a leased plot owned by Government is included in an
estate, its rent can be entered below
the land revenue of the estate in columns 8 to 10. As cesses are not charged on
malikana it should be shown in red
ink in a separate line for each estate in columns 4 to 13.
NOTE. If any other cesses are assessed by a
percentage on the land revenue, the necessary columns can be added after column
16. But only such cases should be shown as are paid into the treasury.
12. Preparation of the
district fixed land revenue roll. - This is tested in the District office by the
Revenue Accountant of the district, (Sadar
Wasil Baqi Nawis) in company with the Revenue Accountant of the tehsil Tehsil Baqi Nawis) . The Superintendent
supervises this process, and lays the papers, when ready, before the Collector,
who, after satisfying himself by personal examination of the correctness of the
changes, sanctions and countersigns the demand statement, and before the 1st
October forwards in the annexed form the fixed land revenue roll of the
district, detailing the demand for each month of the year, to the Financial
Commissioner, under cover of a letter explaining the changes.
The original demand statement is returned to the tehsildar for record, and duplicate copy of the tehsil Kistbandis (demand statements) should be kept at headquarters.
Fixed land revenue
roll of________district for the year Kharif_________Rabi, 19________
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
Fixed
land Revenue |
FIXED RENT OF GOVERNMENT
LANDS |
Service commutation |
Total of columns ¼ and 5 |
REMARKS |
||
|
Revenue |
Malikana |
Total |
||||
|
|
|
|
|
|
|
|
Explanation of increases and decreases of
demand for the year 19_____.
Demand for 19______as sanctioned Rs.
Add increases during 19____as under:-
|
1 |
2 |
3 |
4 |
5 |
|
Nature of increase |
REFERENCE TO FINANCIAL
COMMISSIONER’S LETTER |
Amount of increase, Rs. |
REMARKS |
|
|
No. |
Date |
|||
|
Total increase... |
|
|
|
|
Deduct decreases during 19………..as
under:---
|
1 |
2 |
3 |
4 |
5 |
|
Nature
of decrease |
REFERENCE
TO FINANCIAL COMMISSIONER’S LETTER |
Amount
of increase, Rs. |
REMARKS |
|
|
No. Date |
||||
|
Total
increase... |
|
|
|
|
NOTE:- Show increases and decreases in even rupees.
When from any cause the increase or decrease entered in the statement differs
from the amount specified in the authority conveyed from the Financial
Commissioner’s Office, this is to explained briefly and clearly in the column
of remarks, as, in the absence of explanation, the statement will have to be
returned.
13. Commutation - When the land revenue of villages or
shares of villages has been signed
subject to the condition of paying a certain fixed sum, whether
one-fourth or any other portion, this sum should be entered in the revenue roll as fixed land revenue. “Service
Commutation”, or the portion of land revenue taken from certain jagirdars in
lieu of the obligation, to which they were formerly subject, of furnishing a
certain number of men for military service in times of war, will be shown in a
separate column in the statement.
14. Nazul property: -The revenue of wells and gardens
under arable culture should not be excluded from the revenue roll, because they
are Government property (Nazul), unless
the revenue has been assigned by proper authority to an individual or a public
body. Where the proprietary management
rests with the Collectors as local agent, and the rents are collected
accordingly, the revenue assessed upon such lands should be incorporated with
that of the villages in which they are included and shown in the fixed revenue
roll.
16. Fluctuating land revenue: Fluctuating
land revenue consists partly of items which are permanently excluded from the
fixed revenue roll, and partly of items which should be brought on to it at the
earliest opportunity. An example of the
first class is the fluctuating assessment by crop rates in force in certain tracts. The second class embraces all cases in which the demand of the
year is increased from any cause after the fixed land revenue roll has been
sanctioned. If the demand in a Tehsil
is enhanced with effect from the rabi
harvest on account of a general reassessment, the new demand cannot be brought
on the fixed land revenue roll till the beginning of the next agricultural
year, and the difference between it and the old demand must be collected as
fluctuating land revenue. This also
holds good in the case of special assessments, e.g., lapsed assignments
alluvion, & c.
17. Classification of
fluctuating land revenue: Fluctuating land revenue is
classified under the following heads:-
A.—Temporarily excluded from the fixed land revenue rolls.
(1)
Lapsed
or resumed revenue-free holdings.
(2)
Revision
of assessment and progressive jamas
(3)
Alluvion
assessment in estates or parts of estates under fixed assessment.
(4)
Rents
from waste lands granted, sold or leased, till included in the fixed land
revenue roll.
(5)
Other
items.
B.—Permanently excluded from the
fixed land revenue roll.
(6)
Collections
from estates held under direct management.
(7)
Fluctuating
assessment of canal irrigated lands.
(8)
Fluctuating
assessment of other lands.
(9)
Other
items.
18. Authority to sanction
demand of fluctuating assessment:- Commissioners are empowered to sanction demands on account of
fluctuating land revenue.
19. Demand statements of
fluctuating land revenue: Two statements are prepared in
the Deputy Commissioner’s Office—
D-I.—A detailed statement showing assessed area,
sanctioned rates and demand in each village.
D.II—An abstract of Statements D-I showing the
total for each assessment circle and tehsil.
The
statements are not required in the case of estates or portions of estates the
land revenue of which is assessed by the Irrigation Department, or for
“collections form estates under direct management”, or for “other items.”
20. Form of D-I and key
statement:- The
form of statement D-I varies according to the necessities of different
districts. The Settlement Officer is
responsible for the preparation of a key statement showing the rates of
assessment applicable to different soils in all estates under fluctuating
assessment. He also proposes for
sanction a suitable form of statement D-I.
The form with the key statement should be forwarded through the
Commissioner for the sanction of the Financial Commissioner. One copy of the key statement will be kept
in the Deputy Commissioner’s and another in the Commissioner’s Office.
21. Precautions to be
observed in preparing statement D-I: Statement
D-I is prepared in vernacular, harvest by harvest, in the Deputy Commissioner’s
Office. The Deputy Commissioner is
responsible that no estates are omitted from the statement and that the areas,
rates and demands are correctly entered.
The District Revenue Officer should check the statement and sign
it. The check must include a comparison
of rates with those in the key statement, and the accuracy of the demand
brought out by the application of the rates of the area of the matured
crops. As regards the last, he must
compare some of the village entries as regards areas with the village jinswars and the total areas for each
assessment circle with the abstract jinswars
showing total of crop areas in estates under fluctuating assessment in each
circle. He should see:-
(1)
that
the value of jagirs and muafis has been correctly calculated in
the villages where land revenue is assigned in part;
(2)
that nahri parta due to Government has been
correctly calculated in such cases and in the case of village the land revenue
of which is wholly assigned to jagirdars, and also in cases of redeemed land
revenue;
(3)
Deleted;
(4)
that
remissions of account of protective leases have been calculated correctly.
He should append a note to the
statement showing the nature and extent of the check made and a certificate
that he has checked the statement in these respects. A similar certificate with regard to the remissions granted out
of the assessment made by the Canal Department on account of the muafi and jagir value, redeemed land revenue, and the protective leases,
should also be submitted by him. The
Deputy Commissioner should check a portion of the entries and sign the
statement in token of his being satisfied with its accuracy. It is not necessary to prepare two copies of
statement D-I. The tehsil officials do
not require the statement during the time that must elapse before the
Commissioner's sanction (paragraph 24) is received and the Sadr Accountant does
not need a copy at all for record.
22. Form of Statement D-II: - Statement
D-II is an abstract of D-I in the following form, giving the khalsa demand only
from which the Financial Commissioner is enabled to check collections against
the sanctioned demand:-
D-II
Abstract of
fluctuating land revenue demand (including malikana) permanently off the rent
roll assessed by Deputy Commissioners (khalsa only)
____________District
|
|
ON OTHER LANDS. TAUZI FORM
A, COLUMN 30, SIDE-HEAD 8 OR 9 |
||||
|
Tehsil or assessment
circle |
On canal irrigated lands. Tauzi
form A, Column 18, side-head 8 or 9 |
By crop or average rates |
By well rates |
By assessment on waste |
Total |
|
|
|
|
|
|
|
Certified that total agrees with the Khalsa total of Statement D-I.
Commissioner.
Note:- The demand will be
compared under each tauzi head with the demand entered in the tauzi in March
for the kharif demand and in
September for the annual demand and explanation of differences called for.
23. Note on harvest to
accompany Statements: D-I and D-II:- Statement D-I in vernacular and Statement D-II
in English will be submitted by the Deputy Commissioner to the Commissioner
with a brief note as to the character of harvest, and the reason why the demand
is much in excess or deficit of the normal, if such is the case.
24. Check to be exercised on Statements
D-I and D-II in Commissioner’s Office: - The Commissioner should satisfy himself by
reference to the note on statement D-I and by having 10 per cent of the entries
checked in his office that the entries are correct. This check is intended to ensure that the rates agree with those
in the key statement, that the arithmetical calculations are correct, and that
the totals of statement D-I and statement D-II agree. If satisfied he will return the statement to the Deputy
Commissioner with an order endorsed on it sanctioning the assessments. He will forward statement D-II with a copy
of the Deputy Commissioner’s note on
the harvest to the Financial Commissioner.
Statement D-II should reach the Financial Commissioner’s Office by 15th
February and 15th August for the kharif and rabi
harvests, respectively.
25. Form of statement showing
result of fluctuating assessment: - To enable the Financial Commissioner to ascertain the extent to which
the Settlement Officer’s estimate of the demand brought out by his rate is
being realised in areas under fluctuating assessments, a statement in the
following form which is printed on the back of the D-II statement form, will be
submitted annually with the rabi D-II statement:-
Result of fluctuating assessment
|
1 |
2 |
3 |
4 |
5 |
|
Tehsil |
Assessment circle and year
of introduction of fluctuating assessment |
Total demand of year |
Average yearly demand
since settlement including current year |
Demand as estimated by Settlement
Officer |
|
|
|
|
|
|
(a) The
demand entered in columns 3 to 5 will include amounts not collected under well
exemption certificates; also assigned as well as khalsa revenue, but
will not include malikana.
(b) Where
fluctuating assessments are introduced from a rabi harvest the demand of
the first harvest will be neglected.
(c) Where
fluctuating assessments are extended to areas after settlement, an estimate of
the probable assessment must be added to column 5 of the statement and this
amount must also be added to the previous yearly demands on which the average
for column 4 is worked out.
(d) Where
the divergence between the amounts entered in columns 3 and 5 exceeds 20 per cent,
a brief note should be added showing what were the abnormal conditions in the
seasons which led to this result.
26. Classification of malikana: - When malikana
on leased lands is levied as a percentage on fluctuating land revenue it
should be classified under the same head as the land revenue.
27. The various other heads into which such land revenue is divided for purposes
of account will be found in the general tauzi
form given in paragraph 43.
As
regards tirni, which is realized
either direct by Government or by leasing the right to collect grazing dues to
farmers, the following instructions have been issued :-
In
some districts, the Government rakhs are annually leased for grazing. Such leases should be sold at the beginning
of rains. If, by the conditions of the
lease, a lessee is required to pay any instalment before 1st
October, that instalment will be shown in the running register and the monthly
collection return (tauzi) as a demand for the year during which the
lease was sold. The rest of the
instalments falling due on or after 1st October will be shown on
that date in the running register and will be entered in October Tauzi as the demand of the agricultural
year beginning on 1st October.
This demand will remain unchanged till the leases are next sold before
the rains, when the instalments of the new leases due before 1st
October of the next agricultural year will be added to the demand of the
current agricultural year. Grazing dues
when fixed for the term of settlement will be included in the fixed demand
instead of under miscellaneous land revenue (see paragraph 4), and when
Government rakhs are controlled and administered by the Forest Department the
income from them is included in forest revenue.
28. Crediting of certain
items to various land revenue heads: -Receipts on account of
water-mills will be shown under “Other items” of miscellaneous land revenue, if
the right to work the mills is leased annually or for a short term of years. But as a rule the demand on account of
water-mills is assessed for the term of settlement, in which case it should be
on the fixed land revenue roll.
Unclaimed
revenue deposits are not credited to miscellaneous land revenue but to
“068-Miscellaneous General Services—Unclaimed Deposits” which forms a separate
head in the treasury accounts.
Haq-ul-tehsil: The
charge of 2 per cent made when revenue assigned to a jagirdar is collected for
him through the agency of the tehsildar, should be credited to Government, as
miscellaneous land revenue under the head “Haq-ul-tehsil”.
Paragraph
15-A of Standing Order No.64 requires the Collector, in conducting sales of
land in satisfaction of the decrees of a Civil Court, to make certain
deductions from the proceeds of sale to meet the expenses incurred in
conducting it. When the receipts on
account of deductions exceeds the disbursements for expenses, the surplus
should be credited as miscellaneous revenue under the Head “Other items.”
Recoveries of price of keys of safes/Steel
Almirahs: - Recoveries from officials on account of the price of keys of
safes/Steel Almirahs which have been lost should be credited to head “029-Land
Revenue” sub-head “Other receipts.”
Rents
on leases which cannot be brought on the fixed land revenue roll in accordance
with paragraph 587 of the Land Administration Manual or classified as
fluctuating land revenue under paragraph 26 of this Standing Order, should be
credited under the sub-head “Rents of land leased for a single year or
harvest.”
29. Running
Register.- (1) - A
running register of land revenue shall be kept up by each Tehsil Wasil Baqi Nawis and separate register at Sadr for each
tehsil and one for recoveries by the Sadr
Wasil Baqi Nawis. The form of the register
will be as follows: -
(1) Serial No. Sadr
(2) Serial No. Tehsil
(3)
Date
of entry
(4)
Date
of order
(5)
Officer
passing order
(6)
Village
(7)
Person
from whom due, briefly
(8)
On
what account due
(9)
Amount.
(10)
Amount
paid
(11)
Date
of payment
If
during the year under any head, e.g., grazing leases, the order passed fix a
demand payable partly in the current year and partly in the next year,
substitute for column ‘Amount’ two
columns headed: -
Amount due in coming
year.
Amount due in present
year
(2) The
only land revenue demands which will not be entered in this register are fixed
collections, fluctuating collections permanently off the rent roll, service
commutation and revenue record room receipts; also under the orders of the
Deputy Commissioner, any demands for which demand statements are already
regularly maintained.
(3) As soon as orders for the collection of
any item of demand, to be entered in this register, have been passed at Sadr
the Sadr Wasil Baqi Nawis will enter
the demand in the appropriate register and note on the order for recovery the
number and date of the entry in the running register. Where the collection has to be made at the tehsil the file or
other intimation of the order of recovery will be sent with the note as above
to the tehsil where the Tehsil Wasil
Baqi Nawis will enter the demand in his running register under the Sadr
number and note that he has done so.
Rubber stamps should be provided for the purpose.
(4) Similarly, where any item of demand is
created by an order passed by a tehsildar, the tehsil Wasil Baqi Nawis will enter demand in
his register under a tehsil number, noting the number and date of entry, and
will send immediate intimation to the Sadr
Wasil Baqi Nawis.
(5) Where an order for collection is given
without specification of the exact sum to be collected, the entry in the
running register shall be made as soon as the amount due is ascertained and the
entry will be first made in the tehsil or Sadr register according as the amount
is actually ascertained at the tehsil or at Sadr.
The above
procedure as to noting number and date of entry will be followed.
(6) The Tehsil and Sadr series of numbers
will be kept up separately both in the tehsil and Sadr Registers, and in each
case a new series will begin with each revenue year.
(7) Items of demand which are collected as
soon as created must in all cases be entered in the running register under the
above procedure.
(8) At the end of each month column 9 will
be totalled by the Tehsil Wasil Baqi Nawis for the months and a note of
the detail of the total, distributed according to the Hal Tauzi heads,
written across the page below the last entry.
The tehsildar and Naib-Tehsildar must examine these entries and initial
the register before signing the certificate on the Tauzi referred to in paragraph
36 of this Standing Order.
(9) The total will be the day that the siah
is closed at each outlying tehsil and the demand so established will be entered
in side-head 10 of tauzi A or in column 8 of tauzi B. To enable the Sadr Wasil Baqi Nawis
to check the demands entered in the tehsil tauzis,
the Tehsil Wasil Baqi Nawis will enter on the tauzi a note of the last
Sadr and tehsil serial number taken into account by him; and the Sadr Wasil Baqi Nawis will total his register accordingly and show the details
as above.
(10) The proper maintenance of these running
registers is of the greatest importance and any failure to comply with the
orders will be severely dealt with. The
Recordkeeper is instructed not to receive into the record room any file containing
an order creating a demand under the heads for which the running register is
kept unless a note by the Sadr or tehsil Wasil Baqi Nawis or both is also entered given the number and date
of entry in the running register also.
(11) The Superintendent’s check of the tauzi submitted to higher authority
shall include a personal comparison of the demands entered in side-head 10 of tauzi
A and in column 8 of the tauzi B with
the demands entered in the Sadr Wasil
Baqi Nawis’ running registers.
(12) At the end of the year a statement should
be made out showing all balance outstanding, that for the sadr running register
should be checked by the District Revenue Officer and that for the tehsil by
the Tehsildar and should thereafter be transferred to the running register of
the ensuing year. A certificate should
be recorded by these officers both in the old running register and in the new
running register to the effect that the balances outstanding for the year which
has expired have been checked and transferred to the register for the ensuing
year.
(13) Detailed instructions are as follows :--
(a)
Assessment of waste land grants, leases, etc.,
lapsed and resumed muafis, jagirs, and Inams, Standing Order No. 7, paragraph 28.
Assessment
of land released from occupation, Standing Order No.28, paragraph 89: -
Each case will be entered, but only if the land revenue will be fixed demand and some sum is to be collected as fluctuating land revenue before the demand comes on to the rent roll. The entry shall be made as soon as any amount to be collected as fluctuating land revenue is ascertained.
(b) Alluvion and dilluvion: - One entry for
each tehsil will be made of the total amount to be collected as fluctuating
land revenue in the tehsil and the entry will be made as soon as the statement
prescribed in paragraph 6.5 of the Punjab Land Records Manual, is passed by the
Deputy Commissioner – the amount to be collected is entered in column 6 of this
statement.
(c) Talbana: The
Monthly demand reported to the Collector in accordance with the orders given in
Standing Order No.29, paragraph 12, will be entered as one item under a tehsil
number. Any special process, not
entered in the tehsil registers, which is issued by the Collector will be
entered by the Sadr Wasil Baqi Nawis
as soon as orders are passed.
(d) Tirni and Sajji: - Where tirni and sajji
demands, fixed for a term of years are not placed on the rent roll, the total
demand of the year should be entered in the running register at the beginning
of the year – details are not required.
Demands for tirni or sajji sanctioned year by year should
be entered in full as soon as orders are passed, even though the demand or part
of it is not recoverable during the year.
Individual entries however need not be made where a demand statement
embracing several items is sanctioned.
(e) Single
harvest leases
should be entered separately, except where a demand statement embracing several
items is sanctioned, in which case the total demand so sanctioned should be
entered.
(f) Waste
land leases, the
assessment of which will neither come on the rent roll nor be reported to the
Commissioner under the ordinary rules for permanent fluctuating assessments
will be entered separately each year during which the lease lasts.
(g) Mutation
fees: - The total
demand for Mutation fees entered in the annual demand statement (paragraph 7.37
of the Punjab Land Records Manual) will be entered in the register of each
tehsil as soon as the statement is received by the Tehsil Wasil Baqi Nawis. Each fresh item of demand subsequently
brought to light will be entered separately in the register.
(h) Demands under the sale of Government
estates and sale-proceeds of waste lands must be entered in the register,
except where the number of items is considerable and special arrangements for
recording the demand exist.
(i) Deleted.
(j) Where total demands are entered instead
of individual items columns 6 and 7 of the register should be left blank.