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Chapter - 7


Study in previous chapter indicates that the present Land

Revenue System primarily deals with land revenue but has many constituent
ingredients. Many of it could touch upon various aspects discussed in^li,
chapter that is Role of Land Revenue System. Administration and
organization of the system also deals with allied and other varied subjects as
forerunner of the state administration and development. These are the
important matters, which could have far reaching consequences for the
people and the state. However manifestation of functions discharged by the
system could depend on contribution of various constituent parts, which
could either promote or hinder each other's functions and of the system as a
whole. It will be the resultant effect of all the elements that goes in the
making of the system, role played by the implementing organization and
influences on and radiating from the system. Recognition of ills inflicting the
system itself could become the first step towards improvement. Having
studied the working of the system in previous chapter the next question is
whether it is functioning a s per the norms and discharge functions expected
of the system.


Maharashtra Land Revenue Code, 1966 and Rules and Orders under
it prescribed that land is required to be assessed for incidence of land
revenue at different rates depending on its use for agricultural, residential,
industrial, commercial or any other purposes. It remains in force for the
period mentioned in the order a s guarantee period. After the expiry of
guarantee period the assessment is required to be revised. It is with
reference to the revised assessment rates called as standard rates. Further
increased land revenue on those holding eight hectares or more land is
required to be assessed along with cess at prescribed rates under different
Acts like Employment Guarantee Cess, Education Cess, Zilla Parishand and

Panchayat Samity Cess. Conversion tax is also to be levied in corporation

and municipal areas.

On the expiry of the guarantee period or on a change in rights,

use or area of the land or on violation of any terms and conditions attached
with it land revenue cases are required to be verified for necessary action. It
also offers opportunity to verify each and every land revenue case. Similar
action is also required whenever deviation is observed between recorded
facts and observed condition in the field during the course of prescribed or
regular spot visit. Conformity with the provisions of the present code needed
to be achieved by initiating proper action. For the purpose village officer
called a s Talathi or Parwari has to maintain necessary record. The villages
in which city survey is applicable the area of the village is divided a s falling
within or outside village site respectively entrusted to survey official working
under survey department and revenue official working under revenue
department. Thus survey and revenue department has to perform
supplementary and complementary functions under the system. It requires
co-ordinations and reconciliation of their record and activities. It is not a one-
time process but carried out periodically and earlier settlement is subjected to
change whenever there is change in rights, area or the revenue of the land
parcel till the next periodical settlement is not executed. The causes that
required action could be grouped into following categories.

1. Changes in type of recognised land rights that is changes in types of

land tenures.
2. Modification or termination or withdrawal of exemptions recognized
under previous codes.
3. Change of agricultural use of land to non-agricultural purpose.
Change of one non-agricultural use to another non-agricultural use.
4. Portion of village, town or city changed a s extended sites, change in
the classification of village, up gradation of villages into urban,
municipal or corporation area.
5. Introduction of city survey in villages of 2000 population.
6. Publication of new standard rates.

7. Change in occupant due to sales, purchases, acquisitions, partition or

inheritance intimated orally, in writing or recorded in registration
8. Non-conformity with recorded conditions, unauthorised non-
agricultural uses, breach of terms and conditions, unauthorised
transfers of land, expired land grants and leases.
9. Encroachment on government and vested land.
Each of the above occasions has its effect on amount of land revenue
to be recovered for uses and rights in the land. With growth of towns, cities
and populations the work under the system could go on increasing because
of increased land using activities.

Table 1 exhibits the variations in number of towns a s per their
population in respective ten years.

Table - 1

Population wise Growth of Towns

Sr. Populations No. of Towns
No. 1981 1991 2001

More than 1 lakh

1 29 33 39
(13.79%) (34.48%)

2 With 50,000 to 99,000 25 31 44

(24%) (76%)

113 134
3 With 20,000 to 49,999 89
(26.96%) (50.56%)

With 10,000 to 19,999

4 100 101 102
(1%) (2%)

5 With 5,000 to 9,999 48 47 50

(-3%) (4.16%)

6 With less than 5,000 16 11 8

(-31.25%) (-50%)

7 TOTAL 307 336 377

(9.44%) (22.80%)
(Figures in bracket indicates percentage growth)
Source of Information - Abstracted from Economic Survey Of Maharashtra, 2002-
03, Statistics and Planning Department Government of Maharashtra

The content of the table indicates that number of towns are constantly
increasing. However 25 towns with population of 50,000 to 99,000 in 1981
shows the increase to 44 in 2001 that is 76 percent growth over 1991,
indicated at serial number 2 of the table, which is highest over other
categories. Number of towns with smaller population has lesser growth and
in fact number of towns having less than 5000 populations has declined by
50 percent from 1991 to 2001 indicated at serial number 6 of the table. If all
towns are considered there number in 1981 was 307, which increaseAto 377
in 2001 that is increase of 22.80 percent over 1991.

Table 2 exhibits the increase in the number of municipal councils,

corporations and number of properties in corporation areas.
Table - 2
Towns, Cities and Properties

Sr.No. Council / Corporations/ Year 1981 Year 2001

Municipal councils 222 232
Municipal Corporations 12
No.of properties in Municipal 11,40,621 14,72,159
Councils and Corporations
Source of nformation - Abstracted from the Report of the State Finance Commission:
Government of Maharashtra: 2001-02.

Serial number 1 of the table indicates that there were 222 municipal
councils in 1981 and it increasdto 232 in 2001 that is by 4.50 percent. Serial
number 2 of the table indicates that municipal corporation in 1981 were 5
where a s there number became 12 in 2001 indicating increase of 140
percent. Serial number 3 of the table indicate that number of properties in
municipal councils and corporations in 1981 were 11,40,621 which rose to
14,72,159 in 2001 that is by 12.91 percent.

Table 3 indicates increase in population from 1981 to 2001.

Table - 3

Sr.No. Population 1981 2001

1 Total Population 6.27 crores 9.67 crores
Urban Population 2.19crores 4.10 crores
Rural Population 4.08 crores 5.57 crores
Source of nformation - Economic Survey of Maharashtra, 2002-03: Directorate Of Economics
and Statistics, Planning Department, Government of Maharashtra

Table 3 indicates that population has increased from 6.27 crores in

1981 to 9.67 crores in 2001 that is by 54 percent in two decades preceding
2001. Urban population has increased by 87 percent and rural population
has increased by 36 percent. It means that pressure of population on land in
towns and cities is more as compared to that in rural area.

Table 4 exhibits the increase from 1981 to 2001 in unit;, of land

revenue organization.
Table - 4
Units of Revenue Organisation
Sr.No. Name of the Unit 1981 2001 Percentage of
1 Divisions 4 6 50%
2 Districts 31 35 12.90%

3 Sub-divisions 107 110 2.80%

4 Talukas 304 359 18.09%

5 Revenue Circles 917 1564 70.55%

6 Talathi Saza 9321 12637 35.57%

7 Total 10684 14711 37.69%

Source of Information - Abstracted from Performance Report Revenue and Forest

Department, Government of Maharashtra, 2002-03.

In 1981 there were 4 divisions in the state to which 2 divisions were

added in the same year. Two districts were formed in 1998 and two more
districts were formed in 1999 so that number of total districts became 35 in
2001 as compared to 31 in 1981. There number increased by 12.90 percent
indicated at serial number 2 of the table. During the same period number of

sub-divisions were increased by 2.8 percent indicated at serial number 3 of

the table. Where as number of revenue circles increase from 917 in 1981 to
1564 in 2001 showing highest increase that is 70.55 percent over all other
units indicated at serial number 5 of the table. Thus all units has increased in
number from 1981 to 2001 and together it indicated the increase of nearly 38
percent. If this is compared with general increase in number of towns and
cities, which has shows the increase of nearly 23 percent over the same
period, it could be expected that it could cope with the growth in number of
parcels of land.


Land Revenue system is a complex system in which survey,

registration and revenue organizations of the government have to perform
important functions. To achieve success departments involved in the
working of the system have to discharge their responsibilities diligently.
Revenue administration ha i to co-ordinate activities of different organisations
by exercising general control and supervision.

Performance Reports published by Government in Revenue

Department for organisations involved in the functioning of the land revenue
system provides the ideal source of information to evaluate their functioning.
It is particularly useful to highlight the functioning and data about
performance achievement during the year against regular and target work.
Table 5 exhibits the performance of Survey Organisation.

Table - 5
Activities of Survey Organisation, 2002-03
Sr. Important Activities Work to be Work Work in
No. done done Arrears

1. Measurement of Properties
Properties in Gaothan of 3018 villages. 2574571 2103479 471092
Properties in City Survey Area of 67 Towns 347970 322273 25697
Properties in Extended City Survey Area of 241951 94928 147023
12 Towns. (60.77)

Total Properties 3164492 2520680 643812


2 Survey
Survey Cases 100004 53602 46402
Land Acquisition Measurement Cases 6176 1675 4501
Total Survey Cases 106180 55277 50903

3 Correction Cases
Land Acquisition 7339 6034 1305
Resurvey Work in 8358 village 2596817 2421287 175530
Total Correction Cases 2604156 2427321 176835

4 Maintenance
Record of Properties in 174 Towns 1462396 1132319 330077
Record of Properties in 4480 villages 5982133 3620467 2361666
Total Record of Properties 7444529 4752786 2691743
5 Consolidation of Land (Holdings) 43803 31008 12795
238331 2176 236155
6 Forest Area Survey (Sq.K.M.) (99.09)

7 Detection Of Non-residential Uses 6274355 96329 6178026

Gaothan Properties (98.46)
Amount of 96329 properties 441322220 24167473 417154747

13593 867 12726

8 Grivances about Consolidation (cases) (93.62)

9 Rewriting of old deteriorating Record

8358 8213 145
Villages (1.73)
14948329 678637 14269692
Record pages (95.46)
Figures in bracket indicate percentage with work to be done.

Source of Information - Abstracted from Performance Report of Revenue and Forest Department, Government
of Maharashtra: 2004-05.

Serial number 1 in Table-5 indicates that out of 3164492 properties in

Gaothan, Towns and extended area 2520680 properties are measured there
by leaving 643812 properties to be measured a s work in arrears for 3018
villages and 79 towns. If means that nearly 20 percent of the properties could
not be measured. Serial number 2 indicates that out of 100004 survey cases
53602 cases were completed and 46402 cases that is nearly 60 percent
cases remained in arrears. Similarly important work like maintenance of
record showed that record for nearly 23 percent of the properties in town and
39 percent properties in villages was not maintained a s indicated at serial
number 4 of the table. Forest area, which required survey could be surveyed
only for 1 percent of the area a s exhibited at serial number 6 of the table.
Serial number 8 indicates that nearly 94 percent of the grievances about
consolidation work of survey department could not be solved. It is
noteworthy that the schema of consolidation of land holding has to be stoped
by the government staying the operation of it for remaining areas. For all the
items of work shown from serial number 1 to 9 the work remains to be done
is nearly 43 percent for activities of survey organisation in 2002-03.

Table - 6 exhibits the performance of Registration and Revenue


Table - 6
Activities of Registration and Revenue Organisation, 2002-03

Sr. Important Activities Work to be Work Work in

No. done done Arrears

1 Documents for Registration (lacs) 158841.5 6388.41 9495.74


2 Mutation Entries 40577000 38781000 1796000

3 Land Revenue*(Rs.lacs) 296185.04 295554.42 630.62
4 Education C e s s 1258.23 420.8 837.43
5 15. Employment Guarantee Cess( 203.1 66.1 137
lacs) (67.45)
6 Encroachments on Govt. Land (Sq.Mtr.) 15662689 — 15662689

Sr. Important Activities Work to be Work Work in
No. done done Arrears
7 Breach of Conditions and Other 11314 5201 6113
changes (54.03)
8 Cases Under MLRC 69697 38354 31343
9 Audit by Internal Wing (each office as 14895 12713
unit) (14.65)
10 Amount indicated in report of audited 14396.62 29755.71
units ( lacs) (67.39)
Figures in bracket indicate percentage with work to be done.
Source of Information - Abstracted from Performance Report of Revenue and Forest
Department, Government of Maharashtra : 2004-05.

Serial number 1 of the Table-6 indicates that nearly 60 percent of the

documents remained to be registered. Important work in revenue
organization remained in arrears a s indicated at serial number 2 to 10. It
included work like mutation entries, recovery of assessed land revenue and
cesses and encroachment on government land. Not only that nearly 45
percent of the grievances about revenue work indicated at serial number 8
could not be solved.

Serial number 3 in the table exhibits the land revenue of nearly Rs.
2962 crores to be collected during the year. Out of it Rs.2956 crores were
collected indicating the non-recovery of 0.21 per cent of the land revenue.
Whereas serial number 10 in the table exhibits Rs. 441.52 crores to be
recovered a s pointed out by Internal Audit Wing in their reports of audited
offices. Out of this Rs. 143.96 crores were recovered and balance of
Rs.297.55 crores were in arrears that is 67.39 percent of the land revenue
involved in inspection reports of the Internal Auditing could not be recovered.
Information about different types of non-agricultural land revenue that is
residential, commercial, industrial or other type is not found mentioned.

Here it is interesting to note that if the amount of land revenue shown

as recovered at serial number 3 of the Table is compared with the figures of
land revenue accounted by Accountant General a s collection of land revenue
it shows great variations. Accountant General has exhibited the figure of
land revenue collected as Rs.386.41 crores. This figure has been accepted

by the government and could be seen exhibited in budget of the subsequent

year. Therefore it couid be concluded that performances indicated by the
department in their reports are on higher side. For all the items that is 1 to 10
the works remaimtto be done is nearly 48 percent for Revenue and
Registration Department in 200-03.

Each of the above discussed work in arrears has its effect on the
working of not only the department concerned but on other departments
involved in the working of the system. For example if the deteriorating record
of the villages is not written afresh it could lead to number of problems like
mistakes in recording rights in land, its uses and the assessment. Similarly
delay in measurement of land for acquisition could delay the execution of
many important projects necessary for the development. It could also lead to
non- receipt of compensation to those from whom the land is acquired.
Overall effect of it could reduce the efficiency of the present system
adversely affecting the interest of the government and the society.

Similarly if the reported works in arrears of survey, registration and

revenue organisation is considered together irrespective of the categories of
work it indicates average work in arrears as to the tune of nearly 45 percent
of the work. Therefore it could be concluded that the present system is under
performing to the extend of 45 percent of its workload or the expected
efficiency of the system, subjected to the limitations that all the work in
arrears are not included in the list of work in arrears and the fact indicated in
performance report that all the work performed by the revenue department
can not be listed.


The effects of inefficient performance of the system could be easier to

observe in terms of loss of revenue. A special mechanism called audit
mechanism headed by Controller And Auditor General of India (CAG) is
entrusted with the task to conducts periodical examination of working of the
various government departments in the state and submits its report to the
government for further action if necessary. Table 7 indicates number of audit

reports, audit paras that is objection or the observation and amounts involved
in it. It is due to the result of test check that is examination of record of two
months of the year of the land revenue offices in the state selected randomly
by Accountant General.

Table - 7


Sr.No. Year No. of No. of Amount Land % of loss
Inspect objecti (in crores) revenue of
ion ons involved collected revenue
report in the (No.5)to
objection revenue
1 2 3 4 5 6 7
1 1981-82 113 411 2.31 30.03 7.69 .
2 1982-83 129 433 9.35 29.57 31.62
3 1983-84 155 458 1.54 24.16 6.37
4 1984-85 153 496 6.04 29.43 20.52
5 1985-8G 183 484 14.34 37.57 38.17
6 1986-87 172 495 3.79 29.82 12.71
7 1987-88 136 410 6.05 48.74 12.41
8 1988-89 145 387 4.89 45.84 10.67
9 1989-90 57 118 1.30 79.29 1.64
10 1990-91 66 143 7.65 61.64 12.41
11 1991-92 58 147 1.18 44.11 2.68
12 1992-93 44 146 1.75 71.66 2.44
13 1993-94 145 395 8.32 76.91 10.82
14 1994-95 77 231 5.31 113.84 4.66
15 1995-96 132 381 11.73 120.52 9.73
16 1996-97 188 498 86.99 109.96 79.11
17 1997-98 133 332 3.99 92.09 4.33
18 1998-99 165 374 123.13 112.46 109.49
19 1999-2000 188 404 14.37 177.87 8.08
20 2000-01 187 390 31.70 214.72 14.76
21 2001-02 132 281 46.45 260.46 17.83
22 2002-03 138 354 60.98 386.41 15.78

Source of Information - Abstracted from information given in various Reports of the CAG.

The table 7 indicates that inspections carried out by CAG has

revealed in each year the loss of revenue due to various lapses in
performance of the system. Such omission indicated as number of paras
and amount involved has increasing trend a s indicated in column 5 and 6 of
the table. Similarly column 6 and 7 of the table indicates that the amount

involved in inspection paras with few exceptions shows increasing ratio with

the amount of land revenue collected. During the period from 1981-82 to

2002-03 in each year test audit of two months record of selected offices by

Accountant General had pointed out an average loss of 20 percent of the

land revenue due to various omissions in the working of the land revenue

system. Therefore it could be said that despite locating the omissions in the

working of the system it could not be improved by taking prompt corrective

action, which could be taken a s reflection on the working culture of the

system a s not conductive for promoting the efficiency of the system and of

the personnel involved in it.


The objection paras in the inspection reports of the Accountant

General are reviewed periodically and important aspects of it are

incorporated in compiled report prepared by CAG for the state in different

years. It gives details of the c a s e s which resulted in no or less levy of land

revenue and no or incorrect revision of the land revenue a s s e s s e d . This has

been exhibited in Table-8.

Table - 8

C a s e s included in CAG Report

No.of No.of Instances Amount Area Units
Paras Cases of (Rs. Lacs) (Sq.Mtr) involved
deviations (Villages,
1981-82 12 1280 1460 415.00 2218220 40
1982-83 8 820 1150 318.00 314530 18
1983-84 11 940 1343 215.00 402435 15
1984-85 9 51181 6400 784.00 6449044 84
1985-86 7 78 98 526.00 2845865 74
1986-87 9 65 107 430.00 3043097 79
1987-88 14 21 43 789.70 1826907 16


Contd.... Table - 8
No.of No.of Instances Amount Area Units
Paras Cases of (Rs. Lacs) (Sq.Mtr) involved
deviations (Villages,
1988-89 8 19 48 940.15 1500635 18
1989-90 16 331 84 1431.60 5711090 48
1990-91 12 280 325 206.20 1841210 36
1991-92 7 258 350 188.00 771072 27
1992-93 8 295 310 359.71 629581 7
1993-94 2 604 910 927.35 1390979 14
1994-95 N.A. NA NA N.A. N.A. N.A.
1995-96 3 638 7 2243.40 525579 6
1996-97 N.A. NA N.A. N.A. N.A. N.A.
1997-98 NA N.A. NA NA N.A. NA
1998-99 NA NA NA NA N.A. N.A.
1999-00 5 341 633 4128.84 6304512 29
2000-01 NA N.A. N.A. N.A. N.A. N.A.
2001-02 15 275 3368 221.58 8224774 16
2002-03 NA NA N.A. N.A. N.A. NA
N A - Inl ormation <Dould not be obtained
Source of Information - CAG Reports (Revenue Receipt, 1981-82 to 2002-03,
Note - Number of units include the same unit for more than one time and some time
it include higher unit like Tahsil and the district. Similarly one case may include
number of deviations. Similar type of deviations could be found in different cases.
In many cases area of the land is not given. The information is useful to understand
the gravity of instances of non-adherence to the system and its wide spread in 60 to
70 percent of the units concerned with the management of the system.

The detail contents of the c a s e s pointed out by CAG gives

important information about the deviations in the working of the system. The
following paragraphs present the relevant experts from the CAG report
regarding the working of LRS in the state government. A careful study of the
remarks clearly point out deviations, lapses or failures of the system.


Previous leases, land grants and tenures were required to be

converted to types recognized under the present Maharashtra Land Revenue

Codes, 1966. These were also subjected to payment of assessment. But

permanent leases granted prior to 1928 were not converted to tenures. In
4410 cases assessment was not levied resulting in non-realization of Rs.1.99
lakhs from 1971 to 1979.

Some 18387 leases were due for revision but 18,387 leases were not
revised since 1952 resulting in short realization of revenue amounting to
59.17 lakhs upto 1984-85. In addition lease rent were required to be charged
from date of expiry of previous term that is from year 1948. It was charged
from year 1972 and 1976 resulting in short levy by Rs.3.45 lakhs till
March, 1963.


Society to which 6 acres of land was given defaulted in payment of

Rs.73,248 but no effective action was taken for recovery of government

Land was granted for a fare from December, 1974 to April, 1975 on
lease rent of Rs.269 per day but no steps were taken to recover it though
lease rent was recoverable in advance.

Temporary lease for seven years was granted after which leasee
requested for grant of permanent lease but no decision was taken nor action
for eviction and recovery of Rs.0.45 lacs upto 1984-85 was taken.

Lease of 39 hectors and 72 acres of land was given in 1984 but

occupancy price of Rs. 19,24,400 and interest upto 1985 of Rs.2.05 lakhs
was not demanded. Land admeasuring 7.88 acres valued at 14.37 lakhs
was given in 1969 for construction of shops. But the occupancy price and
land revenue for non-agricultural use of land was not demanded.


In 1962 government has leased 18.38 acres and resumed 9.81 acres
in 1973. But no action was taken to withdraw the land and 18.38 acre of land
remained occupied. Market price was not ascertained while deciding
occupancy price and lease rent. Even occupancy price of Rs.11,49,746 was
not recovered.

A private firm was in possession of 79.36 acres of land from 1948.

Government granted ex-post facto approval in 1976. However government
did not demand interests amounting to Rs.0.48 lakhs.


Land admeasuring 36,312.89 square metres under commercial use

was not assessed to land revenue amounting to Rs.3.85 lakhs from 1952 to

In 12 tahsils increased land revenue was not assessed and recovered

from 1975-76 onward resulting in non realization of Rs.31,67,654. (GAG
1984-85 pp 59-60)

In a tahsil Hindustan Petroleum Corporation has three pieces of land

admeasuring 7.53 hectors, 16.82 hectors and 16,300 square meters
respectively from 1982, 1984 and 1966. These lands were not assessed to
land revenue and also increase of land revenue was not levied even though
total holdings of the corporation exceeded prescribed limit of 15 hectors. The
omissions resulted in non realization of revenue amounting to Rs.12.15 lakhs
for years 1981-82 to 1985-86.

Land was put to non-agricultural use by Maharashtra State Electricity

Board, Maharashtra State Road Transport Corporation, Housing Board, but it
was not assessed to land revenue at all resulting in non-realization of
revenue amounting to Rs.26.08 lakhs.


A piece of land admeasuring 14000 sq. metre in urban area of the

tahsil was assessed for land revenue a s residential instead of commercial
use and assessment was not revised from 1979 even after publication of
standard rates. It resulted in short realization of revenue amounting to
Rs.1.11 lakhs including local cess and increase of land revenue.

Land admeasuring 66,700 square metres was put to commercial use

but was incorrectly assessed at rates applicable to land used for residential
purposes resulting in short realization of Rs.1.22 lakh for years 1981 to 85.
Cooperative Yarn Mill was permitted to use 2,30,66, sq.metre of land
in a tahsil but was not assessed to non-agricultural assessment and resulted
in non-r salization of Rs.4.10 lakhs.

In suburban district 48,668 sq.metres of agricultural land situated

within municipal corporation was diverted for industrial purpose by a
company. It was not reassessed to land revenue amounting to Rs.1.88

Out of 20,200 sq.metres of land under industrial uses prior to

November 1977 10,100 sq.metre was put to commercial use from August
1979. The land revenue was neither assessed on account of change in the
use nor reassed on account of revision of rates in 1978 and 1979. It resulted
in short realization of Rs.99,280 for the years 1977-78 to 1985-86. In 14
tahsils similar no reassessment resulted in short realization of revenue of
Rs.7,59,4510 (CAG 1985-86 pp 59-66).

For land situated within A class municipal limits 4 cases were pointed
out where assessment was fixed at 2 paise per square metre instead of
correct rate of 27 paise applicable for extended sites. The mistake resulted in
short realization of Rs. 1,04,817.

Two pieces of land admeasuring 7,624 square metres and 36,774

sq.metres under residential use were assessed at 2 paisa and one paise per
square metre respectively even though standard rates a s 8 paise was
notified as applicable for extended sites.


In a district out of 25,192.46 square meters party sold 13,121.06

square meters of land. Department in 1984 assessed the retained land and
specifically mentioned in the order that in respect of sold land a separate
order will be issued in due course. However no order was issued resulting in
non-realization of Rs.1,53,549 for the years 1973-74 to 1985-86.

Land admeasuring 5 acres and 33 gunthas situated within the limits of

Municipal Council was put to commercial use by State Ware Housing
Corporation from 1964-65. The land was not assed to land revenue. This
was pointed out in audit in December 1980 and department levied the
assessment. However assessment from 1981-82 onward was again not
done. This resulted in non realization of Rs.1,11,655.


Permission for non-agricultural use of 55,900 square metre of land

was granted but non-agricultural assessment was done at the rate of 4.7
paise per square metre instead of 14.7 paise per square metre actually
leviable. Consequently there was short levy of conversion tax also. It
resulted in short levy by Rs.46,335 for the years 1981-82 to 1984-85.


Land admeasuring 29.06 hectors, 23,097 and 2023 square metres

transferred to Maharashtra Tourism Development Corporation Limited was
not assessed from 1974-75. It resulted in revenue of Rs.17.46 lakhs not
being demanded for the years 1974-75 to 1985-86 (CAG Report 1981-82, pp

28 - 45, CAG Report 1983-84 : pp 45, 62, CAG - 1985-86, 49-58, 59 , 60,

Many Omissions

Land admeasuring 1,42,955 square metre and 7,790 square metres

situated in various survey numbers was put to industrial use and residential
use respectively by a textile mill prior to 1926 and was assessed to land
revenue as per then prevailing rates. The assessment was not revised for
residential land and revision of industrial land was limited to twice the earlier
assessment instead of six times that assessment. Increase of land revenue
was also not demanded by District Inspector of Land Records cum City
Survey Officer. It resulted in short realization of revenue amounting to
Rs.2.90 lakhs for the year 1976-77 to 1984-85.


The assessment of 7624 and 36774 sq.metres of residential land was

not revised after notification of revised rates in February 1983 effective from
August 1979. Increase of land revenue was also not demanded. Land
revenue amounting to Rs.78,073 was thus realized short for the years 1973-
74 to 1984-85.

In four cases land situated within corporation limits were put to

residential and commercial use in 1979 and 1980 and was assessed as per
standard rates. By notification in July 1981 standard rates were revised with
retrospective effect from August 1979. But the assessments were not
revised. The omission resulted in short realization of revenue of Rs.1.17


Two pieces of land admeasuring 2,95,237 and 87,375 sq.meters

situated in urban area of a district were under industrial and residential use
respectively since prior to 1960. The land was assessed a s per then rates.
Guarantee period was not mentioned in order nor was any sanad issued.
The standard rates were revised with effect from March 1978 and August
1979. However assessment was not revised. The omission resulted in short
realization of revenue amounting to 10.68 lakhs for the years 1977-78 to

In a tahsil standard rates were revised in November 1981 with

retrospective effect from 1st August 1979. However in seven cases
assessment was not revised even though existing assessment was not
guaranteed for any period. The omission resulted in short realization of
revenue amounting to Rs. 98,749 up to 1984-85. Similar omission occurred
in another 6 tahsils in 8 cases resulting in short recovery to the sum of 3.25
lakhs and in 5 cases conversion tax (CAG - 1984-85 pp 62-67).


In a tahsil permissions for use of land for non-agricultural purposes

were granted in 3 cases in 1980 with reference to prevailing standard rates.
Government by notification revised standard rates in 1981 with retrospective
effect from 1st August 1979. However non-agricultural assessment in these
three cases was not revised and conversion tax was not reassessed. The
omission resulted in short recovery of Rs.1.69 lakhs.


Permission was granted for putting 13,027 sq.meter of land for

commercial use and guarantee period was upto 1964. But no action was
taken to revise the assessment with reference to new standard rates notified
in September 1974 and 1st August 1979. It resulted in non realization of
revenue amounting to Rs.1.54 lakhs.

No Entry in Record

In another tahsil entry of 24,100 sq.metre land put to commercial use

was not taken in relevant register resulting in omission of Rs.1.74 lakhs. A
company in 1975 purchased 33000 sq. metres for industrial purpose. While
the revenue payable by selling company was reduced revenue was not
assessed and demanded from purchasing company because village record
was not corrected. The assessment if made would have also required
revision in 1977 and 1983. The omissionjjn non-realization of Rs. 1.09 lakhs.

Wrong Exemptions

Government in 1969 granted exemptions from payment of land

revenue for six years in respect of land used for industrial units situated
outside developed area. A piece of land admeasuring 77 acres and 9
gunthas was used by cooperative yarn industry from 1968. The department
did not assess and recover land revenue and cess even after expiry of the
exempted period. The omission resulted in non realization of revenue
amounting to Rs.1.72 lakhs.

A piece of land admeasuring 33 acres and 38 gunthas, which was

previously exempted from payment of land revenue, was handed over to
Food Corporation of India for commercial purpose. The reassessment of the
land was not done resulting in non-realization of revenue amounting to
Rs.4.22 lakhs for the years 1961-62 to 1984-85.

Housing society was using 8000 square meters of land for residential
purpose since 1973 but assessment was not done. Housing societies were
exempted from payment of land revenue on building sites not built upon for a
period of three years or till the date on which land is put to use. The
omission resulted in non realization of Rs.43,198. (CAG 1981-82 pp 25-27,
1982-83 pp 55-58, 1984-85 pp 71-72).

Land admeasuring 4.73 hectors and 8,98,906 sq.metres in two tahsils

were acquired and given to cooperative sugar factory in 1972 and exempted
from payment4non-agricultural land revenue for six years. However
department did not levy and recover local cess and increase of land revenue
although these were not exempted. After the expiry of the six years non-
agricultural assessment was not levied. The omission resulted in non-
realization of revenue amounting to Rs.12.10 lakhs for the year 1972-73 to

Land admeasuring 1,44,875.4 sq.meter was acquired and handed

over to Agricultural Produce Market Committee and was exempted under
Bombay Land Revenue Rules, 1921, from levy of non agricultural
assessment so long as it was exclusively used by the committee for their own
affairs. In December 1962 committee sold 12,100 sq. metres. But the
department did not take any action to correct basic record of rights, taluka
and village forms and to levy and demand non-agricultu'al assessment. The
omission resulted in non realization of revenue amounting to Rs.49,788 for
the years 1962-63 to 1984-85 (CAG-1984-85 pp 71-73).

No Information About Area And Period Of Land Use

For the period 1950-51 to 1984-85 detected 5887 encroachment

cases for 17,72,441 sq.feet were pending for finalisation. Survey of 27
localities in a district revealed 7350 encroachment in 1980 and in 20 localities
survey was yet to be conducted. In the absence of information regarding
dates of encroachment and the area involved no land revenue and penalty
could be quantified (CAG 84-85 pp 61).

Erroneous interpretation
In sub-urban district 36,927 sq.meter land used for industrial purpose
assessed at prevailing rates was revised as standard rates published in July
1981 has retrospective effect from August 1979. On appeal appellate
authority due to erroneous interpretation set aside the revised assessment.
Which resulted in short realization of revenue amounting to Rs.1.88 lakhs for
the years 1979-80 to 1984-85. When pointed out by the audit the appellate

authority revised his order but recovery was not effected up to February 1986
(CAG 1984-85 pp 76-77)(Reports of CAG from 1981 to 1992) 1 .

The contents of the CAG para in Reports from 1981 to 1992 as
discussed above indicates that there is prevalence of non-conformity to
important provisions of the land revenue code governing the present system
due to the apparent failure to initiate prompt and timely action by the
personnel involved in the system. It gives the information about the lapses in
the working of the system and resultant revenue loss to the government. Its
also reveals the problems put forth through such deviation. Thus the cases
pointed out by the CAG could be understood in terms of categories of
problems. Some of the cases pointed out by CAG in Reports2 from 1993 to
2003 are studied to understand important problems,jare discussed briefly as

Table-9 exhibits some of the encroachment cases a s revealed
by contents of paras pointed out by CAG in various inspection reports.
Some Encroachment cases in CAG Reports.

Cases Area Land Period

Sq.Mtr Rs.crores Since
3285 195929.50 64.97 1950,
7 16529.50 11.07 1975
803 88300 13.91 and
224.75 91100 29.99 1985
1 236300 0.15 1990
1 206400 0.04 1977
1 1011.75 0.06 1991
1 225 0.02 1931
1 187572.56 0.03 1969
1 14260.62 23.90 1990
625 35321.50 1.30 1940
8 3320.13 0.09 1983
1 1388.30 1.74 1952

Source of Information - Abstracted from CAG Reports

from 1993 to 2002. 2

Information given in Table-9 indicates that there exists large number of

encroachments. It is the act of putting the land to use without following the
rule of the land for conformity by those who do not have any rights in it.

It could be on open spaces, parks, play grounds and similar facilities

of public nature. It's effects could be found in large areas of land being used
without due consideration of health and hygiene. It could strain public
facilities like roads, hospitals, water, electricity and sanitation causing heavy
expenses on government treasury. Although it is related to government land
Its effects are crucial in hampering public interest. In addition to loss of
revenue encroachments essentially results in affecting the rights of the others
like blocking of roads, passages and access needed, movement of the
population and communication.


Table-10 exhibits some of the lease cases a s revealed by

contents of paras pointed out by CAG in various inspection reports.

Some of the Lease cases in CAG. Reports.

Cases Area Land Period

Sq.Mtr Revenue Since
(in crores)
64 39851.60 0.87 1978
1 20629.70 6.95 1967
1 8084 0.69 1979
6 3955.80 0.09 1979
1 215 0.02 1981
1 14047 0.89 1978
1 228 0.01 1977
1 514040 108.38 1977
1 32425 0.04 1986

Source of Information - Abstracted from CAG Reports

from 1993 to 2002.

Information given in Table-10 indicates that there are large

number of government land given on grant or leases with certain intensions
like using it for particular purpose for definite period after which it could be
renewed or taken back in original condition by government. It was considered
to be elastic mechanism to satisfy short term needs of the people, interests of
the society and of gaining handsome income to the government. Similarly if
there is breach of any of the terms and conditions governing its use and
duration it relapse to the government. However leases indicated above
reveals that leases which has completed its period for which it were given are
being continued without its revision or renewal. These leased land are also
in possession of persons other than those to whom it were given because
of transfer to heirs or other relatives without permission of the government or
transferred by sale transactions not permitted by law. Along with loss of
revenue it also means the loss of important parcel of government land, which
could have been used for satisfaction of pressing demand of some important
activity of public interest. More importantly it signifies no guarding of rights of
the government that is no care for the real interest of the state and its people.

Table-11 exhibits some of the cases of unlawful exemptions a s
revealed by contents of paras drawn by CAG in various inspection reports.

Some of the cases of Unlawful Exemptions.

Cases Area Sq.Mtr Land Period
Revenue Since
(Rs. crores)
1 4614.30 2.45 1971
1 42797 18.83 1971
1 28351 23.00 1974
6 89567 16.30 1979
2 56178 11.81 1981
Source of Information - Abstracted from CAG Reports
from 1993 to 2002.

Information given in Table -11 indicates the cases, which could not be
continued a s exemptions from payment of land revenue or alienations
because such exemptions are not recognised by provisions of MLRC 1966.
This is due to adhering to different tenures assumed to be in existence and
its noting in record even though the period and purpose for which such

-1^2-- ,

concession was given has been expired with the expiry of grant or lease
sanctions or change in use for which exemptions could not be applicable.
This is resulting in notions like presumptions about entries in official record as
indicative of private ownership on government land and in according of wrong
sanctions to its use for constructions and conversions of non-agricultural
uses. Practically there is nothing to bar the levy of assessment on exempted
lands but reference to exemptions in section 64, 107 and 120 of Maharashtra
Land Revenue Code (MLRC 1966) are the source of difficulties in the
interpretation of provisions of the Act.

If grant of land and leases and exemptions on payment of land

revenue is continued without levy of assessment it could mean overlooking
violation of rules and allowing enjoyment of properties, which could be of
prime importanftand in prime localities in total disregard with norms of the
land. It amounts to creation of a special category of class having privileged
position. It could also mean creation of new right, which it did not then


Table-12 exhibits some of the cases of omissions of important

action a s revealed by contents of CAG's paras in various reports.

Loss of Revenue Due to Various Omissions

Cases Area Sq.Mtr. Land Period

Revenue Since
(in crores)
1 16600 0.07 1981
1 10790 0.22 1979
1 18921 0.6 1991
1 655 0.05 1994
16 4834000 2.55 1961
2 678000 0.03 1991
6 385708 0.32 1992
1 38490 0.09 1983
5 220599 0.07 1986

Table- 12contd
3 8.296 0.07 1968
1 318000 0.15 1971
1 5564 0.02 1975
1 47623 0.77 1995
3 22439 0.04 1986
2 19755 0.04 1986

Source of Information - Abstracted from CAG Reports

from 1993 to 2002.

Table-12 exhibits various type of cases involving loss of

revenue due to various reasons along with unauthorized land using
activities that is change of agricultural land to non-agricultural uses and
change of one non-agricultural use in to another like residential use changed
to industrial or commercial use without obtaining permission of the competent
authority and without paying land revenue for changed use.

Conversion of agricultural land to non-agricultural activities requires

permission of competent authority, which could be granted on consideration
of development plan, suitable access, open spaces, sanitation, hygiene and
civic provisions. Such permission is also needed for effecting change from
one non-agricultural use to another non-agricultural uses. Wide spread
unauthorised uses of land could give the indication that adherence to the laid
down rules and following of righteous path of honouring land norms could not
be a good thing in itself. It could prompt others to resort to unauthorised


Above study indicate that small omission or mistake in maintenance of

any of the number of aspects of the system due to slight oversight or
negligence could produce chain reaction in magnification of its effect. It
could snowball into many apparent trivial matters getting magnified into major
problem affecting different aspects of the land revenue system and its
contribution to the achievement of the state. Important thing is that omission
or commission of mistakes at any point and time studied above could

become serious lapse because its effect does not remain limited for that
instance but its effect could go on accumulating not revealed in short period,
its influence could appear in pronounced form only after long period.
Therefore management is important not only for collection of land revenue
but also to avoid its multiplier effect like magnification of inequities,
deterioration of socio economic conditions and rights in land, its resources
and governance. These issues are intimately related to rights, responsibilities
and obligations of the government and the people, which go on influencing
each other.


Violation of any norms for any particular parcel of land has its
influence on all other land in affecting its importance, advantages and
disadvantages with reference to its relative significance. Moreover toleration
of such conditions has direct influence on space and spatial relationship of
land parcels which results in evaporation of property in land that is value of
the land. It restrict rights of society and of legitimate individual occupant of
land to have access to the benefits of clean air, water and atmosphere.
Indirect invisible effects of it inflict heavy social cost in terms of physical and
mental health of people; pollution and degradation of resources and visible
direct expenditure to control such hazards and activities could be enormous.
It tend to initiate cycle of creating problems equivalent to future liabilities that
could go on demanding and consuming all available financial resources to
solve it. Therefore it becomes clear that land conditions, which could not
conform to the laid down norms has the harmful effect on interest of the
state, society and legitimate owner of land. It is mostly due to the contents,
ideas and concepts involved in the provisions governing the system, which
needs to be grasped for its intricacies in the functioning of the system. It is
evaluated briefly as follows.


Under Maharashtra Land Revenue Code, 1966 which governs the

present land revenue system Government has rights in all the land and has

subsidiary rights in minerals, water and forest. It has recognized all

landholder as two types of occupants that is occupant Class I and occupant
Class II. Depending on rights in land occupant has to obtain necessary
permissions and sanctions of the government for using the land under
different activities and has to pay the land revenue. Thus the authority of the
government could be used to manage land related resources including land
itself. State could use its ownership right to acquire land for development, to
assign land for specific uses and to grant government land for various
purposes. It could also exempt certain land from payment of land revenue
and lease rent. Authority of the state to grant permission for putting land to
different activities including residential, industrial and other non-agricultural
uses could be instrumental to develop modern civic society and urbanity san
degradation of resources. All these measures could trigger socio-economic
change in the society and could render care for noble causes and public


Importance accorded to non-agricultural activities, withdrawal of

exemptions, extending of sites and assessment on non-agricultural land
falling within areas of village, town and city site could be useful to increase
financial resources of the government.


Entries in various formats and registers are important. It becomes a

record to reveal type of uses, rights and liabilities in land a s well a s
performance of the duties by those involved in operation of the system. It
could make administrative organization sensible about its responsibilities to
the society. In touch with ground realities and information of the locality
administrators of the system could churn out appropriate solutions for
development and advancement of the society.


Sound data could be useful not only in reducing the cost of

administration but also in formulation and execution of projects and
development scheme appropriate to the local conditions. It could cater to
immediate and long-term interest of the people. Verification of facts by actual
field visits could furnish details not only of every parcel of land but of varied
nature which could be gainfully used for promoting the welfare activities and
development of physical and social infrastructure.


From above it become clear that each of the provision could be useful
to address number of subjects that is each of the provisions could be
effective in many ways. But all these could not be understood by plane
reading of the present provisions because it only describe the procedure and
steps required to be followed for implementation of the system without
revealing what it wants to achieve for the society and the state. Therefore it
could be sad that the use of the provisions is left to the discrimination of the
concerned authority. Different authorities could follow different emphasis and
in practice it could cover small ground compared to what seems possible.
This leaves no incentives to shoulder responsibility and may create many
questions in field to the executive authorities.


Important ideas like rights of state and the people in land could not be

found defined as well though out concepts but as working type of description

explaining what is required to be done for the operation of the system. Its

meaning is close to property in economic terms yet it could not be defined

because no property which could be used or destroyed at the will of owner is

possible in land. By consideration of land as property land itself could

become a marketable commodity attracting idle speculative investment. It


discourages economic, efficient and enhanced output of value in terms of per

unit of labour and it disfavours human efforts, skills and enterprise. It is not

useful for up gradation of natural and human resources in best possible way.
Cov~> V n SA t-«5 ~J*- p P X_Q 8


lt£could be understood in legal terms a s bundle of rights together

representing absolute or complete right not possible to one party but to be

shared in legally defined manner. The problem could be that legal legitimacy

of right in land cannot be conclusively proved a s in case of movable property.

There remains a great emphasis on ability and attitude to respect each

other's rights in the bundle by discharging all obligations and duties toward

others rights, without which rights in land and property in it cannot emerge.

The reliance is more on the promise of respecting rights in land and the

ability of those engaged in actual implementation of LRS to grasp importance

of land. It presupposes social sensibility and efficient and judicious

management to guard all rights in land. Otherwise it is prone to manipulation

by trading of favours or disfavours, and could allow dubious elements to take

advantage of the situation.


Public land could be lost easily by negligence of monitoring of grants

of land and grant of leases or by lack of action or non-effective action against

unlawful possessions, activities, violations of rules and orders or simply by

allowing adverse claims to continue to mature into occupancy rights. Even

there could be wrong sanctions or noting in official record due to omission or

commission which spread misleading notions about rights in land not easy to

verify in heaps of papers and numerous provisions of law orders, circulars

and directions. In addition to the loss of utility of public land it constitute acts

equivalent to not respecting the rights of regal occupants in respect to space

and spatial relation of parcels of land with no protection from government.

Moreover there could be adjustment of rights of people because of

unwarranted, excessive or unduly advanced zonings, assignment,

reservation, grant of land or leases, and acquisitions due to right or wrong


actions of the government. Very often it lacks propriety a s could be seen in

instances in reversal of predicted trend of development due to change in

some of the numerous factors on which such development is dependent.

This makes such actions redundant.


Settlement decides the revenue payee on broad enquiry not a s

ascertained fact but as interference more or less deducible from the
evidences accessible at the time being. It cannot cure defect in instrument,
document or socio-economic condition. On the other hand it could confer
validity, which it did not have. The purpose of such enquiry is to record who
will pay the land revenue as revenue payee that is data for revenue collection
in effect confer valuable rights in land to recorded revenue payee. The
emphasis is more on possession of the land therefore the person who is said
to have found in occupation of land becomes qualified to get recorded a s
occupants in government record, which acquire presumptive value and great
legal evidential value. That is title is supposed to be correct and onus lies on
those who have to challenge it. Important thing is that lower hierarchy of
personnel keeps record of such rights and much depends on how such
record is maintained. This could not offer protection to rightful owner and
owner in absentia including government from possible land grabbing and
land stealing by encroachment, possession, wrong or disputed or fraudulent
recording of entries in official record which are left to be fought and decided
in civil courts. It is not conductive for the promotion of initiative, innovations
and entrepreneurship either in the society or the government, which are a
must for the advancement and welfare of the state.


Provisions of the land revenue system are important not only to realize
land revenue for the government but also for achieving desired benefits to
the people of the state. It presupposes well-defined aims and objective to be
achieved by and through the system. Present code does not reveal clearly

laid down aims and objectives but its provisions gives the impression that it
emphasizes realization of land revenue, which can-not be achieved without
sound institutional arrangement to protect rights and liability in land. For the
purpose provisions of the previous code were relied and were adapted with
modification considered suitable for the unified territories of Maharashtra.


Study of the provisions of previous codes indicates that in Bombay

Land Revenue Code (henceforth referred as BLRC) under section 60 and 62
government has the authority for assignment of land, for grant of land and
leases. Similar provisions could be found in section 54 of the Hyderabad Act
and section 149 and 164 of Madhya Pradesh Land Revenue Code 1954
(henceforth called a s MPLRC). All these provisions of different codes were
unified and adapted in amplified form to grant unrestricted rights to the
government under provisions of the present system.

Similarly present code has recognized all landholders a s two types of

occupants on uniform footings. One type is occupant class I having
unrestricted rights to transfer land and another type is occupant class II
having restrictions on transfer. These were on comparable basis of right
accorded to people in previous codes. Previously there were Pattadar
(acknowledgement of rights) and shikmidar (person in possession) in
Marathwada and Hyderabad region governed by Hyderabad Act. Bombay
region has registered occupant and occupant as two types. Thus in all the
regions there were two types of rights in land which were unified in MLRC
1966 a s occupant class I and occupant class II. These categories included
numerous types like antialienated tenant, Rayat Malic, tenant of antiquity and
Maliq Mackbuza. Rights of the communities in government and private land
for fuel, water and stones are recognized under MLRC as Nistar (use) and
Wajib-ul-arz (to be referred).


Above discussion indicate that study of previous provisions of the past

land revenue code does not reveal much about ideas, concepts and aims
and objectives involved in provisions of the previous and the present system.
The contents of present land revenue system are similar to that of previous
codes. It has continued the practice of treating government a s titleholder of
land. This has been used as a locus standi to justify conferring of land,
assigning of land to forest, development of roads and construction of
government buildings, granting of land to industrialist for industry, to
cultivator. All subsidiary rights in land, in minerals, water stream, trees along
with rights in land after conceding the rights of people are retained by the
government a s was done under previous codes. It is almost similar to that
found in previous land revenue systems and its codes mostly formulated by
previous government that is British ruler. Therefore it could be said that
mostly it is adhering to the practices evolved by the foreign rulers insiead of
adopting a well thought out system suited to the aims and objectives of the
independent democratic state.


Effects of the system in terms of loss of revenue could be observed

easily but other effects of it on the people and the society in general is
difficult to be pronounced in noticeable form in short period. However these
could be very crucial for the existence and advancement of the society.


Analysis of previous systems as they were developed through different

periods for its understanding and its effects on the society could be a key to
grasp the ills affecting the present system. Only then one could grasp the
inherent characteristics of various elements of the system. For present
system in effect is the continuation of past practices. It is not to over tress
the history to bring out every detail of the system, which in any case not
possible to be comprehended in this limited study. But to keep analysis of

history in back ground to draw on importance of various aspects of the

component part of the present land revenue system. Such spread of the

study may appear to transgress territorial boundaries of Amravati Division

and period considered for the present study but could be thought a s relevant

to grasp in essence the significance of land revenue system.

Study of land norms could provide important information about its

development, circumstances leading to it and intentions and spirits behind it.

Table-13 exhibits the important Codes and Orders that has bearing on the

present system.


Important C o d e s a n d O r d e r s
Sr.No. Contents in Brief Order/Regulations
And Enactments
1. Khalsa:
All land paying revenue direct to government
called a s Rayatwari. Rights were not theorized but
described as Khatedar of survey number or the field
called occupant or khatadar (holder of account)
Proprietary Rights to Government Rule XIX
Alienated Land gift from government 1853
Taluqdaris, Zamindaris:
Survivals of old kingdoms and feudal chiefs.
Warden of marches. Full administrative power. Right
to all sources of income.
For Military or Police Service included Deshmukh
of Sidkhed and Washim.
Hereditary headman Patel by virtue of office has
Native or home land associated with official rights and
perquisites like Man Pan that is preceedance on
ceremonial occasion, fees on marriage or other
happenings. Right to build inside the village.
Zirat : Rules of
Land formerly held rent free. Summary
Inam : Settlement
Smaller grants for pretty services, religious 1855
Contd Table-13
Sr.No. Contents in Brief Order/Regulations
And Enactments
2. Malguzar :
Farmer of revenue.
Patel :
Village head who could secure punctual payment
Mukadam :
Manager of revenue for part of the village.
1827 : Survey of land field by field using standard Survey 1827
measure, descriptive record of boundaries. Rough
sketch of village and field within village boundaries by
Pringle: Poona.
1839 : Scale Map of fields traced together to form
village map and official boundary marks by Davidson.
Survey and Revenue establishment separated by
1847 : Joint Report, Guiding Principles for revenue
survey by Goldsmith, Captain Wingate and Capt.
Davidson: Indapur near Ahmednagar.
1853 : Measurement rules. System of traverse of
village by the odolite (1864)
1837 : Code of Rules for enquiry in to titles ( Hope
1868 : Act V made City Survey Act I of 1865 and Act
II and III of 1868 applicable to cities and Towns.
3, Absolute occupancy tenant Act of
Protected despite change of law 1859
4. All tract of uncultivated land, forest, mines, quaries to Order 1860
5. Restrictions on transfer of land to assert British Rule Order 1863
6. Malik Maqbuza: Owner of that which is assessed Waste land rule
Occupancy tenant: Could cultivate were on some
Shartiya Tenant: Subjected to revision.
Temporary Tenant : Could be denied cultivation in Circular'G' 1865
Shartiya Occupant: Governed by conditions.
7. Malik Maqbusa to those who founded village, cleared
To Thekadar who advanced money, improved
to those who has hereditary rights.
to occupants since foundation of village.
to having held land antecedent to proprietor land lord.
To occupants of 25 years.
All recorded in Wajib-ul-arz (points necessary to be
Contd.... Table-1.3
Sr.No. Contents in Brief Order/Regulations
And Enactments
Thekedar: Located by superior landlord.
Watandari: Decendants or relatives of former Patel
Baghichadar : Planted groves or orchards.
8. A code of simple rules about survey and settlement. Berar Rule 1866
9. Permitted leasing of land Order 1878
10. Occupancy:
When land was waste and grantee cultivated it.
Superior holder or Land Lord:
Land managed by close supervision by advancing
money. If lived apart and did nothing his claim limited.
Ijaraorlzara :
Means concession. Pretty grants for 20, 30 or 50
years at low rent which were gradually to rise. At the
end of period option was given to take transferable
hereditary rights on payment of !4 full rates or Patelship
without transferable rights getting 25% on collection to
pay new assessment.
Ghatwal :
For keeping hill passes safe and open.
Metkari :
For guarding against the robbers.
Palampat :
For restoring village thrown out of cultivation.
Tukum :
For maintaining tanks or reservoirs.
Ubari :
Former Malguzar ousted but retained old Watan
land on quite rent (resumed rent free) or rent free.
Muktadar :
For performance of service of villages.
Mokasdar or Mojamdar :
A sort of patwari for group of village.
Maufidars: Resident circular
A sort of Watan or inam by virtue of office. Pandya No. XIII of 27*
for village, Deshpandey as headman over pandya, March 1879
Deshmukh superior headman over Patil. Alauti as
hereditary artisan.
Rayat Malik :
Tenant of rayat, Patel, Mokasdar, Muktadar. Wasteland
Rayat Sarkar : Rules Resident
Tenant of government could acquire ownership on Circular XXII, XI,
payment of premia of four times. Reassesable. VIII of 1880
11. Sir Land :
Land of village or Mahal upto V* area which could beAct of 1881
increased by cultivating waste for six consequentive
years for subsistence of proprietor not subjected to
tenancy law.

Contd. . . . T a b l e - 1 3
Sr.No. Contents in Brief Order/Regulations
And Enactments
12. Secondary Taluqdari, Tahudari, Thekedari : Administrative
On fixed annual payment and terms of agreement. Reports 82-83
13. Occupancies in House site: Order of 1885
14. Respected existing possessions (prior to Britishers) as 1891
Kabjedar (in possession)
15. Appropriation of Agricultural land for other uses. 1894
16. Crown Grant Act. 1895
17. Berar Land Revenue Code based on Bombay Land 1896
Revenue Code 1879.
18. Leases were made terminable. 1902
19. Enhancement of lease rent. 1906
20. Nazul land. Replaced occupancy system by leasehold 1912
system and leases were made renewable
21. Berar Land Revenue Code Adapted occupancy 1928
Occupant Section J3.
Antialienated tenant
(Section 72,73 amended by Act X of 1948.
Tenant of Antiauitv
(Section J4 (2))
Absolute Occupancy Tenent
Rayat Malik
Maliq Mackbuza
Permanent Tenant
Occupant Tenant
Rayat Sarkar
(Section 1,4,22(1) ) including grant of land and
22. Madhyapradesh Land Revenue Code Land grant, leases, Nazul 1954
(Section 146 (a)(f) )
(Section 147 (d), Lessee section 68(127) )
(Section 146(3) and Section 149(2), (27)} including grant of land
and leases.
23. Instructions for Nazul land 1956
24 Instructions for Nazul land 1964
25. Maharashtra Land Revenue Code. Nazul terms 1966.
ommited. Disposal of government land by grant or
lease only as occupant for limited period.
Occupant Class I
Occupant Class II
Source of information - Abstracted from information given in official Codes, Orders and other
books by Campbells, Bullock and Johnston, Baden Powel, Desai, Gordon, filanekar.

Study of the Codes and Orders in Table-13 along with the study of
related literature indicates the following contradictions particularly in
consideration of present condition.


The important contents of the enactments, orders and circulars

indicates that Britishers assumed ownership of land and it was used to confer
rights in land, to Jagirdars, Zamindars, Taluqdars, Malguzars and likes a s
landlord. It was done overlooking rights that existed prior to their arrival.
Rights of village head, called a s Patil, were auctioned to highest bidder. They
were also granted alienations that is reduced revenue or free of revenue or
Judi and Salami (rent and quit rent) a s parting of some revenue to rather
vague rights of proprietor co nominee landlord. It included such names a s
Jagir, Watan, Inam, Metkari and so on. In revenue language all these names
means the same that is revenue payee with whom annual settlements were
concluded in which land revenue was followed a s a question of primary
importance. While government had conferred such rights and concessions it
required a prompt and punctual payment of land revenue otherwise land
could be taken out. As a corollary principle was developed that revenue is a
first charge on the land that is land is hypothecated for revenue assessed on


During British rule difficulties were encountered in getting more land

revenue without recognising customary land rights therefore survey and
enquiry operations were instituted for the regulation of customary land tax so
that it could at once secure adequate revenue to the government. However
each settlement left many anomalies in land rights, classification and
assessment data to be solved at next settlement called a s revision settlement
or resettlement. However at next operation official took previous data a s
finally decided and with this previous anomalies got magnified. It required
improvements in survey and enquiry operations at each settlement or
resettlement to achieve perfection to be maintained in original integrity

through revenue accounting system, which will just require incorporation of

subsequent changes and revision of assessment.


Settlement operations carried with survey and enquiry revealed

existence of village communities and customary land rights. Each such

operation resulted in recognisation of some customary rights under different

names. In many instances rights suppressed below newly created landlord

rights were tried for protection by subsidiary mufassal (separate and distinct)

settlement. Thus at the end of British rule numerous tenures described in

details for minute differences ranging from ownership right, alienation to

conditional alienation and temporary rights could be found. Large number of

tenures, its classification and functioning of the system presented potential

difficulties, which needs to be grasped because it became a foundation on

which present system was built. Table - 14 exhibits important types of rights

recognizeiinder different codes, which were applicable from time to time.

Table - 1 4
Types of Rights in Land under different codes


1928 1954 1966
Occupant Bhumiswami Occupant Class I
(Section J3) [ Section 146 (a)]
Antiafenated tenant Bhumiswami Occupant Class I
(Section 72, 73 amended by Act [ Section 146 (f)]
X of 1948.
Tenant of Antiquity Bhumiswami Occupant Class I
(Section J4 (2)] [Section 146(f))
Absolute Occupancy tenent Bhumiswami Occupant Class I
[ Section 146 (f)]
Rayat Malik Bhumiswami Occupant Class I
[Section 146 (a)]
Maliq Mackbuza Bhumiswami Occupant Class I
[ Section 146 (a)]
Permanent Tenant Bhumidhari Occupant Class II
[Section 147(d)]
Occupant Tenant Bhumidhari Occupant Class II
[Section 147(d)]
Raiyat Sarkar Bhumidhari Occupant Class II
[ Lessee section 68 (127)]
Alienated Alienated Occupant Class II
[Section 1, 4 22 (1)] including [Section 146 (3) and Section
grant of land and leases. 149 (2), (27)] including grant of
land and leases.
Source of Information - Abstractedfromrelevant codes.


Table - 1 4 indicates few types of rights in 1928, which were again

reduced to two types in 1954 and 1966. It means that the transition has to be
achieved correctly otherwise it could result in affecting the rights of the
people in general and government also. However a s pointed out earlier there
were large number of tenures at the end of British Rule. Similarly while
discussing CAG Reports it became clear that tenures could not be
understood correctly and there were many mistakes in continuation of
previous exemptions a s well as the types of land tenure which do not find
mention in present MLRC.

Ignorance about long-term effects

What the system has achieved in the past during its long existence
could throw light on what could be the achievement and effect of the present
system. We could have a fair judgment to anticipate effect of the present
system by examination of its past performance because effect of the system
could be pronounced in long period and in short period its real significance
could not be grasped. It is to gain in sight in important aspects of the system
in totality to evaluate its varying contributions to draw implications and to
visualize contribution of the present system in future.

The present land revenue system is similar to what was followed by

previous different codes mostly formulated and codified by British rulers.
They claimed to have followed previous practice of customary land revenue
system. The land revenue system and its contribution to the society and
government during ancient and medieval period and after arrival of Britisher
is the matter of importance in understanding of the process that led to
development of present state. For limitation of space, characteristics of the
system during different historical periods which were considered relevant for
the study is discussed as follows that is norms governing the system,
organizational peculiarities and impact on society. Table - 15 exhibits the
summary of land revenue system and socio-economic conditions of different
historical periods.


Land Revenue System through A g e s

Subject Ancient Period Medieval Period British Period

Rights in Land: Individual private Private rights Government rights, as
rights granted by Government.
Land Revenue: "Vali" "Mahsule" "Land revenue" state
Voluntary offering Income received for share in the profit from
in return for useful rendering of services. land
Administration: Lord of 1000 Subha (like province) Province -
villages. Subadar/Diwan Chief Commissioner
Lord of 100 Sirkar Ami! or Division - Commissioner.
villages. Amalguzar/Fardnavis
(Supervisor of village)
Sir Deshmukh Parganas District -
{District (Group of villages) Dy.Commi./Collector.
Executive). Kanungo, Chaudhari.
Pargana of 84 Mazumdar, Chittanavis Mamatdar.
villages Tappa. (District Accountant)
Deshmukh- Dastur-ul-amlachakla Tahsil - Tahsildar.
Kulkarni. (Continuous group)
Village Head - Patwari paper not used in Village - Patwari, Did not
Patil Village official work but to control exhibit responsibility of
community over government officials. rule. No control over
administration Some difficulties in generality of
smooth working. managing claims of administration. Fraud and
Jagirdars but no grave corruption rampant,
crisis. Police, Law and order
problems increased.
Socio Economic Weavers, Potters, Reservoirs canals, Traces of devastation in
Conditions: manufacturers, Agriculture progressed, every village. People
cultivators, large number of oppressed, trade
excavation of population engaged in discouraged,
canals, village various industries. disco, intended
organization in Spinning and weaving inhabitants. Income
social body. were found everywhere. threatened by declining
Integrated Millions in metal, dyeting industry. Fugal living,
society. High and tanning industry. cheap manner of
morality. High character due to cultivation. Superfluous
influence of village character. Interference in
communities. the activities of people.
Source of Information - Various studies mentioned at relevant place below.

Table - -$$ indicates marked difference between socio-economic

conditions of ancient and medieval period with that of British period. It

means that changes introduced by the British Ruler in land revenue system

had influenced the conditions in main along with other circumstances. It is

briefly discussed below.


1. Norms:-
During ancient period, the land revenue system was governed by
strong tradition, which even the king could not defy. Individual right in
cultivation was recognized but community has right of pre-emption. Right in
land were recognized a s inherent in the function performed by each. It
emphasized produce that is use of productive power of the soil signifying use
of resources in land. It was not only theory but was practical view to
generate cordial and integrated efforts4. Medieval rulers introduced no new
tenures5,6. But use of Persian, Arabic and local terms, which do not have
direct explanation about what it signifies. For example, Zamindar in Persian
means holder of land or just cultivator. Satarahi biswi, bisi bhumia are other
words for Zamindar, but the sense of the terms are obscure making no

British ruler introduced middlemen, village head or body or person a s

revenue payee by granting proprietary right, so land could be transferred a s
free and unfettered property for revenue. It implied that land was granted in
feud by the king8. It answered best the trading and commercial interest of
the ruler. Government documents interpreted sovereign as fountain of order
to satisfy ruler's political and economic objectives9. Even when land was
granted, or areas were reserved for forest, development or communication it
served monopolized benefits to British10.

Legal rights conferred by British ruler allowed favoured position to

landlords and Zamindars in relation to peasantry. Political favours were used
to gain economic affluence and economic power was used to gain political
positions. Subsequently British started to accept the class to be settled with
yet they had to decide what it was that proprietary rights implied and what
being carried with it. Holt Mackenzie (1819) wrote that as a consequence of
practices followed by British rulers there was an extensive and melanacholy
revolution in the landed property. Thus conditions were created that led to
continuous social discord, economic deterioration and decay of the society.11


During ancient period L.R.S. was organized taking village community

as unit12. The head of the village or Patil has two fold functions related to the
community and to the ruler and became the connecting link between states.
He collected the land revenue in the form of share in the grain for the king,
village officials and for functionaries of trade or artisan like smiths, carpenter,
priest, goldsmith and others known a s bulavati together known a s Bara
balutedars. He was assisted by village writer called a s 'gramlekhak' or
'pandya'. It was repeated in wider circles. 13 More or less similar set up was
continued under medieval Muslim rulers. Efforts were made to obtain data
about resources in the country to stop its misuse and increase control over
chiefs and vasals. 14 British rulers appointed mostly British a s collectors to
collect land revenue and grant leases by adopting settlement and by
presiding civil courts and attending criminal court. To grapple with problem)
police was introduced. Officers of the higher ranks called a s Commissioner
were appointed in each division. Director of land records created for
perfecting and keeping correct records and data. Under the district small
sub-divisions larger than eld 'paragana' of Mughal system were placed under
Tahsildar' to compile statistics and to check work of villages. Perfect record
and data was emphasized to furnish analytical knowledge a s key to famine
prevention, granting relief and taking up really beneficial schemes for the
people. It was considered necessary along with permanent settlement to
avoid defalcation, to maintain security of possession and for moderate
assessment to unite interest of the government with that of natives.15

Socio-Economic Effects

During ancient period up to gradual degeneration of Mughal Empire

and early British rule no grave crises in society could occur. Society exhibited
general higher moral fabric mostly due to deep routed cultural practices16.
People were gentle, benevolent and susceptible for gratitude and kindness
than vengeance for wrong inflicted on them. They were distinguished by
finest qualities of mind as generous, human, truthful, courageous and brave.

They practiced charity, behaved with respect to female and treatment was full
of confidence, which denotes civilized society.17

Agriculture was most economic and practices were suited to the soil
and climatic conditions. Unrivalled skill was exhibited in manufacturing,
reading, writing and arithmetic18. Canals, reservoirs and other works could
be seen under native rulers, the wealth and prosperity of which was observed
by many European travelers who recorded it as astonishing and surpassing
European countries19. Large number of people were engaged in various
industries like metals, dyeing and tanning. Spinning and weaving was the
national industry. The cotton and silk goods could be sold at profit with 50 to
60 percent lower price than those of England but political injustice was done
by imposing prohibitive duties on Indian goods 20 .

The society was advanced and similar conditions could be observed

during eighteenth century. It demonstrated adaptability of the economy rather
than any significant overall deterioration and which clearly refer back to the
preceding many centuries. The continuity was evident in political,
administrative and revenue terminology, ideas and practices .

Income was threatened and industry started declining after arrival of

British. Land revenue rates were not justified by facts. It did not spare
provisions to cultivators even for fugal living. Strict compliance was followed
which often resulted in dissertations of cultivation and fledging from villages.
Troops were employed to stop flight of people. Defaulters were confined to
open cages under Indian sun. Artisans and weavers were made to work at
"factory" to weave or produce certain amount of goods to be handed over to
company at reduced fixed rates by forcing agreement using guns22. There
was degradation of economic conditions minimizing opportunities in power
hierarchy or administration. It influenced the elites in society making them


Above study indicate that what British had followed was in total
disregard to the ancient institution of land tenure, which was the result of
custom. Their approach could not match with lifestyle and aspiration of the
people. Continuation of such a model without giving critical thinking must
have continued the basic bad traits of the system, which could be causing
more harm than benefit to the society and the government. Practices
followed by the British in land revenue system were having inherent ill
element, which could have been perpetuated in present day practices of the
land revenue system because the system has practically continued what the
British left as land revenue system.


In management of land revenue system during ancient period people

and the society had active role in deciding use of the land as well as quantum
of land revenue for local needs, for services of the officials and the king. It
protected people from excessive demand of the government and had
secured peace and order in troubled times. It produced the integrated
society throbbing with economic and socio-cultural activities. The pattern
was in existence till early British period. However practices introduced by
British has eliminated any role to the people in the system.


Land revenue system of British ruler was said to be designed to

protect right and interest in land but it was left to the management of those
who do not have interest in promotion of local resources.


The posts of Jamindars were auctioned to raise more revenue.

Bidders made high offers and squeezed the cultivators to realize revenue
and in effect they were farmers of revenue23. Subsequent creation of horde

of official hierarchy resulted in high cost of the administration. It needed

large revenue beyond paying capacity of the society24.


During British period wrong measurement, assessment or rights and

its overlooking in administration could not be discover^ in the largeness of the
work. It could not serve the interest of the society. There was reliance on
the administrators than the people and it was wanting in trust and confidence.
Few lines written by pretty personnel destroyed the accumulated wealth of
large population. The regular course of administration was that every man in
the administration who has the authority had the power of compelling others
to submit to his decisions25.


It resulted in rampant corruption during British rule and people in

revenue administration lived above their salary amassing great fortune in few
years. Some used it in returning members in British Parliament creating
influence to cover their wrong doings. Generality in the working could not be
controlled for authenticity of the system and frauds were practiced on people
as well as the government. Rice land, plantations and crops not observed on
land could be found recorded on paper26.


The effects of land revenue administration under British could be

found in desolation and the famine. In extreme measures to enhance
revenue power were centralized and administration suffered for want of
support and cooperation of the people. In general impoverishment of the
people and gloomy pictures were avoided in official reporting by the
collectors as reflecting on their administration and themselves. They feared
action from secretaries and secretaries pleaded that it is due to the pressure
put on them27.


Revenue generation in British rule was at the cost of society eroding

wealth in the society and material resources of the people causing
disinvestments for development of resources including human resources
robbing it the chance to flourish into human dignity and creativity.


British conveniently assumed that in native system ruler has the
unrestricted rights in land. This assumption was contradictory to what was
followed in the ancient and medieval period. By assuming unrestricted rights
to government British had introduced the practice of conferring rights in land
to those who supported the government. It amounts to grant of favour to
people on political consideration establishing a sort of patron client
relationship instead of taking the public interest activity as legitimate duty and
responsibility. In short favours could be granted on political ground. It could
be to gain economic affluence and other benefits, which in turn can be used
as power to gain political authority.


Intricacies of the land revenue system need to be understood not only

to avoid non-realization of land revenue but also for its importance to the
people of the society, government and the state. However it cannot be
understood unless all the previous codes are examined in details. It means
that many mistakes could occurre in implementation of the present system.
The study carried out indicates that previous codes could not throw much
light on the basic ideas and philosophy involved in various aspects of the
land revenue system. Therefore it could be said that the use of the provisions
is left to the discrimination of the concerned authority. Different authorities
could follow different emphasis and in practice it could cover small ground
compared to what seems possible. Moreover there is no clarity about what is
required to be achieved for the people and the government. This leaves no
incentives to shoulder responsibility and may create many questions in field
to the executive authorities. This is mostly because of absence of clear aims,

which results in lack of common orientation and co-ordination, although

system gives the impression that it deals with various land related matter
mainly for management of rights in land, land using activities and land
revenue by maintaining sound data to minimize litigations and cost of
administration. It could not be found collaborated by normative, structural
and functional ideas in the provisions of the code and administrative
mechanism of the system.

The above discussion leads to the conclusion that the land revenue
system in Maharashtra could not delivered the desired effects. This may be
attributed to over emphasis on procedural legality and ambiguity or absence
of clarity inherited from the earlier systems and procedures. Therefore in
order to device a new system capable of playing the noble role outlined in
chapter^ that is Role of Land Revenue System the survey of the system as
requirement of changing time is necessary. This has been attempted in the
next chapter.


1. CAG Report 1981-82 pp 25-27, 28, 30, 32, 40-45,

1982-83 pp 51,55-56, 58-60.
1983-84 pp 45, 62,
. 1984-85 pp 59-61, 62-67,71-73, 76-77-
1985-86 pp 49-58, 59-66.
1986-87 pP 3 ° ' 3 4 ,
1987-88 (>? i t » - i 3 ° •
1988-89 fp ii'-tf.
1989-90 tpyy -79 •
1990-91 PP «<"-tc.
1991-92 fT<\i-M •

2. CAG Report 1992-93 pp 82, 83, 86, 87

1993-94 fc\\* ~ u 3 .
1994-95 pf «3 - « i .
1995-96 pp 47
1996-97 pf 8l"* 3 •

1997-98 pp 50-52
1998-99 pp 69-74.
1999-2000 pp 67-68, 69-70.
2000-01 pp 32-54,
2001-02 pp 48-50, 51,52.
2002-03 pp 35-39.

3. Captain Campbells Writtings : 1855-56 : London. Bullock and

Johnston in Berar Gazetteer 1870 : Bombay Education Society Press :
PP. 94-96.
Baden Powel: Land Systems of British India, Oxford, 1892, Vol. II:
PP. 370.
Desai C.C.Desai; I.C.S., 1932, Settlement Officer Berar Town Survey,
The Berar Nazul Compilation.
Gordon R.G.Gordon, 1968, Manual of Land Surveying, Government
Press, Nagpur.
Nanekar K.R., Land Reform In Vidharbha, Bombay, 1968
BLRC Berar Land Revenue Code : Government of India, 1928.
MPLRC The Mahdya Pradesh Land Revenue Code, 1954: Madhya
Pradesh Government, 1954.
MLRC. Maharashtra Land Revenue Code, 1966 : Government of
Maharashtra, 1968.

4. Maine Hengry :1881: Early History of institutions :pp.

67,74,150: Ancient Law

5 Ikram S.M. :1964: Muslim Civilisation in India :New
York: pp. 11-13.
6 Demombynes Maurice Goudefroy :1950: Muslim
Institutions :London: pp. 147.
7. Habib Irfan :1963: The Agrarian System of Mughal India
1556-1707 :Asia
Publishing House: Bombay: pp. 5-29, 110-118,
8. Edward Digby Kinelm and Harrison William Montagu :1897: An
Introduction to the History of Law of Real Property with Original
Authorities :Oxford University
Press:London: pp. 1,28-31, 33-39.

9. Dutaillis C. Petit: 1949: Feudal Monarchy in France and

England: London: pp. 14.
10. Stokes Eric: 1959: The English Utilitarians in India :Oxford: pp. 30,90.

11. Gupta Sulekh Chandra: 1963: Agarian Relations and Early British

Rule in India: Bombay: pp. 116,117.

12. Baden Powel D.H. 1896 The Indian Village Community :
London: pp. 206

13. Baden Powel D.H.: 1892: Land System of British India : Vol. I: pp.
2218-2230, 250, 253, 256, 324, 350, 359.
14. Habib Irfan :1963: The Agrarian System of Mughal India 1556-1707
:Asia Publishing House: Bombay: pp. 320-325.
15. Baden Powel D.H. :1892: Land System of British India : Vol. I: pp.
16. Neale W.C.: Reciprocity and Redistribution in the Indian Villages in K.
Polanyi, CM. Arensberg and H.W. Pearson (eds) Trade and Market
in the Early Empires: Economics in History and Theory :1957: Free
Press; pp.54,158.
17. Warren Hastings quoted it] Mills History of British India: 1858: Vol.IV:
18. Lords Committee: 1813: Minute on Affairs of East India Company
:London: pp. 131-135.
19. Briggs John :1830- The Present Land Tax in India :London: pp. 393.
20. Montgomery Martin :1838: History of India :Vol. II :London: pp. 290,

21. Wink Andre: 1986: Land and Sovereignty in Indian Agrarian Society

and Politics under the Eighteenth Century Maratha Swarajya:

University of Leiden: Cabridge University Press: Cambridge: pp. 5-7,


22. Briggs John: 1830: The present Land Tax in India: London: pp. 406-


23. Philips Francis' Minutes of 1776: London: 1782

24. Wilson H.H. :1844 : Mills History of British India :Wilson's
Continuation, Book I :London: pp. 145.

25. Bishop Herber's Memoires and Correspondance: Vol. ii: 1830:London:

pp. 404-405.
26. Report of Select Committee of the House of Commons on the Affairs
of East India Company: dated 16th August 1882: Appendix.

27. Bishop Herber's Memoires and Correspondance: Vol. ii: 1830:London:

pp. 412-413.