Land Revenue Accounts





The Revenue Roll  (Kishtbandi)


Revenue rolls, balance statements & c., to be submitted by the Agricultural year


English figures to be used


Classification of land revenue


Fixed land revenue includes


Fixed land revenue roll




Authority for changes


Reduction in Rent Roll


Mode of reporting alterations of assessment not otherwise provided for


Omission of fractions of a rupee


Tehsil Kistbandis


Preparation of the district fixed land revenue roll




Nazul property



Fluctuating  Land  Revenue


Fluctuating  Land  Revenue


Classification of fluctuating land revenue


Authority to sanction demand of fluctuating assessment


Demand statements of fluctuating land revenue


Form of D-I and key statement


Precautions to be observed in preparing statement D-I


Form of  Statement D-II


Note on harvest to accompany Statements D-I and D-II


Check to be exercised on  Statements D-I and D-II in Commissioner’s Office


Form of statement showing result of fluctuating assessment


Classification of malikana

Land  Revenue  Other  than Fixed  and  Fluctuating


Land Revenue Other than fixed and Fluctuating


Crediting of certain items  to various land revenue heads


Running Register





Village demand and Collection Statements (Khataunis)


Preparation of Khataunis


Items to be entered in the Khatauni  


Items not to be entered


Date of entries

The Monthly Collection Report (Tauzi)


Tehsildar’s returns


List of balances


Collection reports of rate


District tauzi


Crediting of revenue paid into a treasury other than that of the district in which it is due


Sale-proceeds of waste paper


Monthly comparison of revenue accounts with Accountant-General’s monthly statement






Measures for recovery of land revenue


Date of payment of land revenue by land-owners to lambardars


Collections always to be applied to meet any current demand first


Headman to supply list of defaulters to village Panchayat


Classification of balances


Balances sheet


All balances to be shown


Objects of the balance statements


Disposal of balance statement


Balances of fluctuating and other land revenue



Statement of receipts controlled by the Financial Commissioner





Mutation fees







Refund of revenue fines


Authority required


Certificate required with an application for a refund


Refund of revenue by money orders



Realization of cost of punitive posts


Payment of Land Revenue and Other Government Dues into a Sub-Treasury Either in person or by means of Registered and Insured Letters or by Money Orders


Proper Maintenance of Land Revenue Accounts


 Rules framed by the Financial Commissioner for the payment of land revenue and other Government dues into a sub-treasury either in person or by means of registered and insured letters, or by money orders




Rules framed by the Financial Commissioner for the collection of demands other than Land Revenue at District and Tehsil Offices

APPENDIX  D Instructions for the proper maintenance of land revenue accounts





The Government of India in Account with the Provincial

Statement of Imperial and Provincial Revenue and Receipts claimable and realized and credited



Land Revenue Accounts

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_______.


Assessment Increase in circle




Assigned, including award (inam)




Assigned including award (inam)






















Increase in Government demand

Decrease in Government demand

To be collected in current year as fluctuating revenue

To be remitted with detail of years















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________.





Assess-ment circle


Name of estate or area of leased Government land



Other items of assigned land revenue






























AT............LOCAL RATE

























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________










Fixed land Revenue



Service commutation

Total of columns ¼ and 5















Explanation of increases and decreases of demand for the year 19_____.                       

Demand for 19______as sanctioned Rs.

Add increases during 19____as under:-                         







Nature of increase


Amount of increase, Rs.





Total increase...






Deduct decreases during 19……… under:---







Nature of decrease



Amount of increase, Rs.



No.              Date

Total increase...






Demand for 19_________Rs.                                                                                                                                                                         Collector

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.


15.       Cancelled.

Fluctuating  Land  Revenue

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:-


Abstract of fluctuating land revenue demand (including malikana) permanently off the rent roll assessed by Deputy Commissioners (khalsa only)




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








Certified that total agrees with  the Khalsa total of Statement D-I.         


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







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.


Land  Revenue  Other  than Fixed  and  Fluctuating

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.

30 and 31.       Cancelled.



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