FINANCIAL COMMISSIONER’S

STANDING ORDER NO. 53

 

Land Revenue and Annual Confidential Reports on the

Revenue Work of Revenue Officers

 

Original issue, dated 29th November, 1909

Reprint dated 21st May, 1912

Second reprint, dated 18th December, 1929

Third reprint, dated 25th September, 1939

Revised on 19th December, 1981

 

I-General – Other Reports

1-3.           “For paragraphs 1-3 of the Standing Order – See Paras 11.7 to 11.9 of the Punjab Land Records Manual (Revised Edition), 1974.”

II-Land Revenue Report

4.         So far as relates to cultivation, crops and other like matters, the Revenue Report deals with the agricultural year ending with the Rabi season next before the report is prepared.  So far as relates to the collection of land revenue and other fiscal or financial results, the Revenue Report deals with the year ending upon the 30th September next before the date fixed for the submission of the report.

5.                  When a district is under settlement, all statements which are to be totally for the State and which are submitted from every district will be sent up by the Deputy Commissioner, who will get from the Settlement Officer such figures and remarks as he is in the best position to give.

6.                  Blank sheets with typed headings for each of the subjects detailed in paragraph 7 of the Standing Order for which there is anything to report should be prepared in the Deputy Commissioner’s office and the report on each subject made on its appropriate sheet.

7.                  Commissioners will report their own case work in form XXX.  With this exception, reports summing up the results for the whole of each division are not required.  Commissioners are required to note specially the state of village note-books in the districts included in their divisions.

8.                  The ‘State Level Report’ should be concise and not unwieldy.

9.                  The subjects to be treated under each section of the Land Revenue Report are set forth in the detailed memorandum which follows hereafter.

The forms of statements to accompany the report are given at the end of the memorandum.

Detailed memorandum as to the subjects to be dealt with in the Revenue Report and as to the manner in which they should be treated.

No. of  Subject

Detail of Subject, with notes as to                   treatment

Reference in illustrative Statements

1.

Increase or decrease in cultivation

No. I

 

Note here any increase or decrease in the cultivation, also any change in the double-cropped area, and state briefly the general tendency of cultivation of increase or decrease or to become increasingly devoted to spring or autumn crops.  Note, if necessary, on any fluctuation of the irrigated areas.  This subject has to be treated fully once every five years and was so treated in the year 1966-67.  In Intervening years it may be noticed very briefly, or, if there is nothing calling for remark, not at all.

(a)        General Summary of Agricultural Conditions

Report –

(i)                  the extent to which agriculturists benefited or lost from the fluctuations in prices and in particular whether they held up stocks beyond the normal periods of disposal.

(ii)                the extend to which agriculturists have reduced expenditure;

(iii)               conditions of agricultural credit; and

(iv)              any other economic facts of importance.

 

2.

Agricultural population and its Economic conditions

 Report whether there has been deterioration or improvement in the general economic conditions of agriculturists in comparison with the previous year.

 

3.

Fixed Land Revenue

       State the total demand for the year and the portion of it collected.  State the character of the Collections, whether or difficult, punctual or dilatory.

        State the amount collected on account of previous years.  In discussing land revenue demand and collections under this and other heads, the convenient method to pursue is –

(i)                  to compare the total demand with the total demand of the previous year; and

(ii)                then to mention the amount remitted and suspended out of the total demand.  The net recoverable demand can than be stated.  It can be expressed as a percentage of the total demand and compared with the corresponding figure for the previous year.

The amount collected can then be stated and expressed as a percentage of the recoverable demand.  These figures will give all the facts that are necessary, for instance, where the suspensions and remissions are exceptionally heavy or where more than normal difficulty has been experienced in making collections.

 

Nos. V, VI         and VII

 

Causes of increase or decrease in the fixed land revenue demand.

Note the reasons for any material change in demand;

Notice and explain any important differences between the estimated enhancements shown in the annual forecast of increases of land revenue and the actual increase realized.

        Remissions and suspensions of fixed land revenue.

      State the amount remitted and suspended during the year –

(a)      out of the demand for the year;

(b)      out of the balance brought forward from previous years.

Give reasons for the remissions and suspensions granted.

Notice the working of the principle of differentiation between rich and poor revenue payers.  Note the progress of collection of revenue under suspension.

              Balance of fixed land revenue.

State the amount –

(a)      of the balance outstanding at the commencement of the year;

(b)      of the balance which accrued during the year.

State how much has been collected or remitted under each head during the year.  State the amount of balance at the close of the year, and add any suggestions or remarks that may be necessary as to the general states of the district balances.

 

No.VII

 

4.

Fluctuating land revenue

Note the demand for the year and the portion of it collected.  State the balance which existed at the commencement of the year and the balances which accrued during the year.  Note the sums remitted and the balance (if any) carried forward. Explain any results which differ greatly from those of the previous year.  State how the system is working and how the people regard it.

 

No.VIII

5.

Other land revenue

Give information as under No.3 (for balances of other land revenue).

 

6.

Incidence of land revenue and payment by post.

State the total area of the State, area cultivated and total population of the State alongwith the incidence of land revenue paid to Government and enjoyed by assignees per head of population.  Payment of land revenue by post may also be discussed.

 

 

No.XI

7.

Coercive Process for the collection of arrears of land revenue.

Coercive Processes for the collection of demands other than land revenue are not to be included in the statement, but a note of processes issued for the collection of occupier’s rates should be given in this paragraph.  Whether land revenue was collected without difficulty and how the position compared in this respect with that of the previous year.  Explain generally the number of writs; warrants for arrest and for distrait of movable property which were issued and more fully the cases of imprisonment, sales of movable and immovable property and cases of direct management, farm the transfer.

 

8.

Process serving establishment:

State the agency through which the processes mentioned in paragraph 7 were served.  State the number of days work performed by the special process-serving establishment, if any, entertained under paragraph 9 of Standing Order 29 (Coercive Processes).

Service of Revenue processes by post.

State the extent to which the post was utilized for the service of revenue processes (other than coercive processes) issued by revenue officers and revenue courts.

 

9.

Land Revenue Assignments:

Notice any large lapses or new grants.  Note the state of the registers.

 

 

No.X

10.

Punjab Jagir Act, 1941

Note progress made in the previous year and also similar information for the year under report in respect of the Act.

 

11.

Progress made in remeasurement and revision of records etc.

Report the progress made in remeasurement and revision of records in comparison with the last year.  State the progress made in consigning the record to the Record Room.

No.XII

(These statements are not to be printed with the Annual Report).

12.

Assessment Settlement Reports

Reports the progress made in General Settlement Operation.

No.XIII

(Not to be printed)

13.

Special Assessment of Land Revenue on land put to non-agricultural use and Regular Settlement Operations.

State the levy and the collection of –

(i)                  Special Assessment of land put to non-agricultural use; and

(ii)                Regular Settlement Operations.

 

14.

Proposed future Settlement Operations

Report the districts which are due for settlement operation and the progress made regarding the assessment reports.

 

15.

Settlement Staff

Report the additional staff employed for the settlement operations.

 

16.

Transfer of land

Note the area sold, or transferred by gifts and discuss any abnormal figures disclosed.  Remark on the area exchanged, the Chief reasons for which exchanges are made and where there are any obstacles in the way of desirable exchanges which should be removed.  Discuss the market value of land as shown by sale price.

 

17.

Mortgages

The total are mortgaged and redeemed and fore-closed may be reported.  The area usufructuary mortgage may also be stated.

XVIII

 

18.

Value of land

State the average sale price of land sold and average for cultivated portion measuring in terms of land revenue.  The average mortgage value may also be stated.

 

XIV to – XVII

19.

Punjab Restitution of Mortgaged Lands Act, 1938

Report the cases instituted under the Act.

 

20.

Land Acquisition Act, 1894

State area acquired for Government during the year and purpose for which it was needed.  State whether the provisions law were strictly and promptly followed as to the proper method of taking possession and paying compensation.  State whether registers are properly kept up.  State whether any land was surrendered by Government during the year, and if it was restored to its former owners or their representatives.

No.XVII

(Not to be printed in the Land Revenue Report)

21.

Water-Logging

Report the areas affected by water-logging, Thur, Sem, Choes and deposit of sand.

 

22.

Land Reclamation

State the area reclaimed within the irrigation boundary affected by Thur, Rakkar, etc.

 

23.

Alluvion and Dilluvion

State and discuss the physical and financial results of alluvion action during the year.  Nothing need be repeated which has been already dealt with under No.3 to 28.

No. IX

24.

Encroachment on Government Lands

State the encroachments reported from the districts indicating the number of cases pending , reported and disposed of.

No. XXXI

25.

Encroachment on Village Roads

State the encroachment reported from the districts.

 

26.

Ejectment Proceedings

Give details as to ejectment of tenants and as to the litigation connected with suits to contest liability to ejectment.  The number of ejectment of tenants actually made under different provisions of the law should be compared with the last year’s figures, and explanation of the important variations given.

 

27.

Surveys

Note any work done during the year by the Survey Department, stating date of commencement of survey in each district, area surveyed by districts, cost per square mile, distinguishing in each case between traverse and cadastral surveys.

 

28.

Boundaries

Note any boundary disputes  which have been decided. Also notice important alterations in district boundaries.

 

 

Loans under the Land Improvement Loans Act, XIV of 1883

 

29.

Loans under the Improvement Loans Act, XIX of 1883

No. XVIII

 

State the amount advanced during the year and the amount outstanding at the end of it.  Notice the collection of principal and interest on current and arrears account and give the net financial results to Government in current and in each of the five preceding years.  State whether system is popular and whether loans under it are faithfully applied and punctually repaid.  State whether the works constructed out of the loans are properly inspected during construction.  In connection with this subject state No. of certificates of exemption issued for new wells and the number of old wells fallen out of use for which remissions were granted during the year.

Give the number of wells, Tubewells, pumping sets and similar works of improvements annually brought into use which owe their existence to loans advanced by Government.

When the arrears are large the reasons should be stated and the measures taken for their recovery noted in the report.  The amount of loans which have had to be written off as irrecoverable should be specially noticed.  Mention briefly the result of the Audit and Inspection work of Land Revenue and Taccavi Accounts by the Tehsildars on Special Duty.

 

30.

Loans under the Agriculturists Loans Act, XII of 1884.

Give the same information mutatis mutandis as in Sr. No.29 and add any thing further that may be necessary to illustrate the working of the Act during the year.

(The State level report should show the results of the transactions under each Act for the last five years for principal and interest separately i.e. demand in each year including balance of previous year, collections and remissions and balance at the close of each of the five years).

No XIX

31.

Canals under the Development Management

For canals under the management of the Irrigation Department, remark generally on water-supply and management of canals as affecting revenue administration.  Make any observation necessary on growth of irrigation, canals extensions or canals clearances.  State the income derived from owner’s rate or from water-advantage rate.  In districts where new irrigation is liable to be assessed with nahri-parta, the amount of nahri parta newly assessed should be stated and increase of revenue compared with the increase of irrigation.

No.XX

32.

Canals under the District Management

Canals under district management should be fully dealt with.  New notification under the Minor Canals Act should be referred to.  Areas irrigated, charges imposed and collected, expenditure incurred and met during the year and financial results of the year’s working should be reported.

 

33.

Record Rooms i.e. General as well as Revenue

(i)                  Record rooms, Special remarks, if any.  Damage done by insects, pests and the measures taken to prevent it.

(ii)                Number of files destroyed and the general state of destruction work.

(iii)               Number of inspections made by the officer-in-charge and the particular improvements resulting from such inspections.

 

34.

Copying Agencies

A comparison of the income and expenditure of the District Copying Agency with the corresponding figures of the last year.  Serious irregularities pointed out by Audit Officers and other important and novel matters, if any, relating to the working of the agency.

No. XXXII

 

35.

Business Returns

Make any necessary remarks.

No.XXX

 

QUINQUENNIAL

(STATE TOTALS ONLY TO BE REPORTED WITH THE ANNUAL LAND REVENUE REPORT)

STATEMENT No.1                                                    _______________ DISTRICT

Analysis by Districts of Chief Statistics at date of settlement and for the agricultural Quinquennial period ending June 15, 19 ____.

District

Year

Detail (Fixed, fluctuating and total

Total area

Forests

Not available for cultivation (Ghair mumkin)

1

2

3

4

5

6

 

 

Last Settlement

 

 

Year under report

 

Difference   + or -

 

(Fixed  (Fluctuating  (Total

 

(Fixed  (Fluctuating  (Total

 

(Fixed  (Fluctuating  (Total

Acres.

Acres.

Acres.

 

 

 


OTHER UNCULTIVATED LAND EXCLUDING CURRENT FALLOWS

 

 

Current fallows

 

 

Net area sown during the year

 

 

Number of masonry wells in use

 

 

Number of unlined wells, dhenklis and jhalars in use

Government waste.

Others

7

8

9

10

11

Acres.

Acres.

Acres.

Acres.

 

 

 

 

 

CULTIVATION

Chahi including Chahi Sailab

Chahi Nahri including Jhalari

Total Chahi of all kinds

Canal mileage

Nahri

Sailab

 

12

13

14

15

16

17

Acres.

Acres.

Acres.

Miles

Acres.

Acres.

 

 

 

CULTIVATION

 

 

Barani

Abi

Total Cultivated area

Double Cropped Area

Total assessment including that of muafis and jagirs

Remarks

18

19

20

21

22

23

Acres.

Acres.

Acres.

Acres.

Rs.

 

 

 

 

Note.- Column – 1.                        If part of a district is under fluctuating assessment, the total of such villages shall be entered separately, being excluded from the portion under fixed assessment.

2.         There will be two lines of entries for each district.  The first line, in red ink, will give the data of the first year of settlement or of the earliest subsequent year for which figures are forthcoming, the date of the year of the settlement or of such subsequent year should be entered in column 2; the second line, in black ink, will give the data of the year under report.

STATEMENT NO. II

STATEMENT NO.III

 

Deleted.

 

STATEMENT NO.IV

________________ District

INCIDENCE OF REVENUE FOR THE YEAR ENDING JUNE 15, 19_____

 

AREA IN ACRES

 

Deduct

Balance of area fully assessed

Tehsil

Total Area by survey

Area not fully assessed

Area for which returns so far as required for this table are not available

Total

Cultivated (See footnote)

1

2

3

4

5

6

 

 

 

 

 

 

 

Total District

 

 

 

 

 

 

TOTAL LAND REVENUE AND POPULATION

 

 

 

Land revenue from land assessed on fully assessed area (column 5)

INCIDENCE OF LAND REVENUE ON FULLY ASSESSED AREA PER ACRE

Total land revenue of district, i.e. on area shown in col.2

Population of district (i.e., of area shown in column 2)

Land revenue per head of population (column 9 and 10)

For total area (column 5)

For cultivated area only column 6)

Paid to Government

Enjoyed  by assignees

Total

7

8

9

10

11

12

13

14

Rs.

Rs.

Rs.

 

Rs.

Rs.

Rs.

Rs.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Column 2.-

The area in this column should be area given in Milan Raqba statement of the year.

Column 3.-

In this column those lands only will be deducted which fall under the following heads:-

(1)      Jagir and muafi lands of which the revenue is assigned to the owners.

(2)      Lands the owners of which enjoy Chaharama or other privileged remissions.

(3)      Istimrari tenures.

Column 4.-

All Government waste, Government forests not available for cultivations – Ghair mumkin and culturable waste other than fallows and also all areas for which statistics are not available should be included in this column.

Column6.-

Will be equal to column 5 after deducting current fallows and fully assessed waste.

Columns 7, 8 and 9. -

The detail is necessary in order to ensure the inclusion of all assigned revenue award paid by assignees, should be excluded from column 8 and included in column 7; that is to say, in the case of a jagir assessed at Rs.1,000 subject to payment of Rs.200 award per annum, Rs.800 will be entered to column 8 and Rs.200 in column 7.

 

            In column 7 should be included the actual realizable demand on account of the year whether wholly realized during the year or not.  Arrears for past years should be excluded.  No deduction should be made on account of remissions, but a foot-note should be entered in the return giving the average percentage of remissions out of the demand during the quinquennium, thus “on the average of the last five years about…… per cent of the total revenue entered in this column was remitted on account of short crops, etc.”.  Land Revenue in this column includes all the heads detailed in monthly tauzi.  In column 8 should be entered all assigned revenue whether assessed on lands muafi to the owners or otherwise.

 

            Column 12 should show all revenue included in columns 7 and 8, except “ other revenue”.

STATEMENT NO.V

STATE TOTAL ONLY TO BE PRINTED WITH THE ANNUAL LAND REVENUE REPORT

_____________DISTRICT

STATEMENT OF FIXED LAND REVENUE (INCLUDING SERVICE COMMUTATION), DEMANDS, COLLECTIONS AND BALANCES FOR THE YEAR ENDING PART 19 _______

(Collection up to the 30th September, 19 ______)

 

 

BALANCE ON 30TH SEPTEMBER

Division

District

Demand

Collection

Percentage on demand of collections

Collections during current year on account of previous years

Total of columns 4 and 6

Of the year under report

Of former years

Total

1

2

3

4

5

6

7

8

9

10

 

 

Rs.

Rs.

 

Rs.

Rs.

Rs.

Rs.

Rs.

 

 

 

 

PARTICULARS OF BALANCES

Arrears struck off by orders passed on annual balance statements during the year

REMISSION ON ACCOUNT OF CALAMITY OF SEASON SANCTIONED DURING THE YEAR

Number and date of Commissioner’s of Financial  Commissioner’s letter sanctioning remissions

Remarks

RECOVERABLE

UNDETERMINED

IRRECOVERABLE

Under suspension

Not under suspension

Of the year under report

Of former years

Of the year under report

Of former years

Of the year under report

Of former years

Of the year under report

Of former years

On account of year under report

On account of former years report

11

12

13

14

15

16

17

18

19

20

21

22

23

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

 

 

 

 

 

NOTES-1. The demand in column 3 will agree with that shown in column 6 of the Revenue Roll sanctioned for the year under review.  The collections in column 4 will be those of the demands shown in column 3 only, and the difference between the figures in columns 3 and 4 for the year under review will be shown under “Balances of the year under report” in column 8.

2.                  No difference whatever can be allowed between column 3 of this return and 6 of the general kistbandi.  If the latter account was erroneous and contained items not appertaining thereto, the full demand must still appear in this return, and the erroneous item shown as in balance or if any sums were omitted from the kistbandi they must be omitted from this return also and shown as surplus collections in statement No.VII, column 12, “Other items” the fact being explained in that return.

3.                  The income of estate not on the kistbandi from their having lapsed within the year or owing to the orders of Government not having been received on them will be excluded.

4.                  Again the revenue derived from estates under any other trust estates, must not be entered either in the “Demand” or “Collections”.

5.                  The balances must tally with those entered in the Annual Balance Statement, and the classifications must also correspond with those returns.

6.                  Revenue suspended, but collected during the year, should not be shown in columns 11 and 12.

7.                  Balance struck off, during the year (column 19) must not be confounded with remissions sanctioned during the year (column 20).

8.                  In columns 20 and 21 only show remissions due to calamity of seasons.  Remissions on account of dilluvion, acquisition of land, etc., should be excluded.

STATEMENT NO.VI

STATE TOTAL ONLY TO BE PRINTED WITH THE ANNUAL LAND REVENUE REPORT        _____________DISTRICT

STATEMENT SHOWING FOR THE AGRICULTURAL YEAR ENDING RABI 19___ THE AMOUNT OF LAND REVENUE HELD UNDER SUSPENSION AT ITS COMMENCEMENT AND AT ITS CLOSE.

 

SN

    Year

Total of District

Remarks

Serial No.

Under suspension at beginning of year

Suspended during the year

Total suspended

Collected during the year

Sums under suspension remitted during the year

Balance under suspension at close of year

1

2

3

4

5

6

7

8

9

10

 

Suspensions more than three years old

19___

19___

19___

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

 

 

 

The figures shown in column 3 should agree in detail with those shown in column 8 of last year’s return.

 

STATEMENT NO.VII.

STATE TOTAL ONLY TO BE PRINTED WITH THE ANNUAL LAND REVENUE REPORT     

  _____________DISTRICT

STATEMENT SHOWING ALTERATIONS IN THE FIXED LAND REVENUE DEMAND                                                             FOR THE YEAR ENDING RABI 19 ____.

Division

District

Demand of the previous year

INCREASE

By lapses and resumptions of revenue free lands

By revision of assessment from regular settlements or otherwise

By alluvion

 

By territorial transfer

 

 

 

Total increase

By land released from occupation by Government

From districts of the Punjab

From other States

By assessment of wastes, formation of new estates, new leases of wells, &c.

By progressive jamas

Miscellaneous

1

2

3

4

5

6

7

8

9

10

11

12

13

 

 

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs

Rs.

 

 

DECREASE

By grant of land revenue free

Deduction owing to settlement operations

 

Other reductions owing to reduction of assessment, calamities of season, deterioration of estate, farms, & c

 

By dilluvion

By land being occupied

By territorial transfer

By redemption of land revenue

Miscellaneous

Total decrease

Demand of the year under report

Remarks

To districts of the Punjab

From other States

14

15

16

17

18

19

20

21

22

23

24

25

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

Rs.

 

 

 

 

NOTES:-- 1. As the fixed land revenue demand can not be altered, except with the sanction of the Financial Commissioner, care should be taken that the increases and decreases shown in this return agree with those sanctioned.

2.                  Deleted.

 

 

Next