THE ICFAI UNIVERSITY, DEHRADUN

TOPIC: STUDY OFF PROCEDURE OF COLLECTION OF

LAND REVENUE

SUBMITTED TO: SUBMITTED BY:

Amanjain
17FLICDDN01018
Dr. Rajiv Bhartiya sir BBA-LLB(HONS
Introduction

Revenue generated from the taxation of land has been a primary source for India since past .
During British regime, the cultivable land was taxed as per the zamindari system that incurred a
catena of criticism, for it stratified India into classes namely upper crust and lower class.

Post-independence, Zamindari Abolition Act, abolishing the practice of zamindari was gone by
different Indian states including Madhya Pradesh, Vindhya Pradesh and Bhopal. This was
followed by the constitution of a Board of Revenue by the State government via a notification
dated 1st November, 1956, wherein the State government delegated the appellate and existence
from the year 1959, empowering the Board to exercise the powers delegated thereto .

Applicability of the Code

Chapter 1 of the Code deals with the extent and applicability of the Act. It is applicable to the
entire of the territory of Madhya Pradesh apart from areas which are recognised as reserved
under the Indian Forest Act, 1927.

The Concept of Land Revenue

The Code defines every land including standing and flowing waters, mines, quarries and subsoil
as the State’s property. The matters in regard with the dispute with the State are decided by Sub
Divisional Officer. If a party remains aggrieved by the order passed, then a civil suit questioning
the validity of the order can be instituted. The State, being the owner, receives revenue from all
the land except for the land exempted by the State Government by a contract or a special grant.
The land with respect to “uneconomic holding” used for the sole purpose of agriculture is
exempted from land revenue.

Assessment of the land

The assessment of revenue is done on the basis of the purpose to which land is put into use. If the
purpose of the land used gets shifted or diverted, then the land will be assessed on the basis of
the diverted purpose and in such a case the Sub Divisional Officer can even impose a premium
or diversion. However, no such premium is imposed when the purpose is diverted to a charitable
use.

Revenue Survey and Rent Settlement

The revenue survey operations for non-urban areas are conducted under the control of a
Settlement Officer appointed by the State. The Code defines revenue survey as the process of
dividing the land into survey numbers and grouping them into a village, soil classification,
preparation of field maps and preparation of records of rights. The Settlement Officer is
authorised to demarcate these survey numbers and group them. The Officer may further
subdivide these survey numbers into subdivisions or may divide two villages to constitute one
and vice versa.   

The revenue survey is followed by the determination of the revenue payable for the land which is
termed as Settlement by the Code. The Settlement Officer is empowered to put forward the rates
assessed before the State for the approval. The State may, however, approve them. The fixation
of the rates would be on the principle of fair assessment.

Collection of Land Revenue

Section 138 of the Code provides with the list of people liable to the payment of the revenue,
including a Bhumiswami or a lessee. In case, a holding is occupied by more than one such
occupant, then there will be a joint and several liabilities on the part of the occupants to make
payment. The revenue is payable on the first day of the revenue year instalments as per the rules
devised by the State. A failure to comply with the dates of payment forms arrear and person
responsible is known as defaulter. If such a payment is not made within one month of the
prescribed date then a penalty is imposed upon the defaulter.

The Concept of Government Lessee

The Code defines Government lessee under section 180 of Code as the holding of the State
Government’s property or the person to whom the government has granted the right to occupy.
The set of people holding land as an ordinary tenant, special tenant or as “gair khatedar tenant”
as defined in the respective of Madhya Bharat Land Revenue and Tenancy Act, 2007, Vindhya
Pradesh Land Revenue and Tenancy Act or Rajasthan Tenancy Act are included under the
purview of government lessee.

The Code outlines certain right and liabilities of a lessee that majorly includes conforming with
the terms and conditions set by the government. Any contravention by expiration of the period of
rent term or using land for purpose other than it was allotted would amount to the ejection of the
lessee from the premises by the Revenue Officer.
Unoccupied Land

The Code further speaks about land that has remained occupied needs to be recorded in every
village and urban areas. The Collector is authorised to distinguish such lands and use them for
public purposes. However, a land cannot be set aside for public purpose if it is in disharmony
with the development plan of the State. The Sub Divisional Officer is placed in charge of
preparing a management scheme called Nistar Patrak, outlining the management policies of the
unoccupied lands in the village.

Conclusion

The Code concludes with some of the miscellaneous yet relevant provisions concerning the
exclusive jurisdiction of the revenue authorities, inspections of maps prepared by the Revenue
Officers. The Schedules ending the Code provides with a framework of rules that the authorities
are supposed to follow. The first schedule illustrates the rules of procedure to be followed by the
Revenue Courts for issuing the summons by determining the modes, laying the principles of sale
of immovable property in brevity. The other two schedules provides with the notifications as
may be released by the State Government from time to time regarding the varied aspects of other
laws as well.

The Code hence consolidates all the laws regarding the revenue related matters into a Code,
which we call as Madhya Pradesh Land Revenue Code, 1959. The provisions embody all the
important aspects in the area of the revenue to ease out the administration of land revenue system
in Madhya Pradesh.