Collection of Land Revenue

(section 61 – 77)
 types of revenue

Operating Non-operating

Money earned from a side

activity that is unrelated to
revenue receive from business’s day-to-day
business’s main activities. activities, like dividend
Fully taxable income or profits from
investments. Interest
Taxable
 Land Revenue

an immovable property where the Revenue, or sales, is the income your

value of a such property depends business receives from business-related
on its surroundings and the population activities

A tax or revenue imposed on land-based agricultural production is known as Land Revenue. The
Indian government has always received a percentage of agricultural output as land income. It has
traditionally been an empire's main source of funding.

It is either collected as a percentage of the overall crop or as a monetary value on the land that
the farmer must pay. It has historically been an important source of income for civilizations.

Land revenue means any amount of money payable to the government instead of owning a piece
of land by the owner. It is a form of tax paid to the government. To determine the amount of land
revenue payable to the government, an assessment of the piece of the land is carried out, known
as land settlement.
 British Land
The goal of all of
Revenue system
these regimes
was to exploit
farmers and
gain wealth
Zamindari Ryotwari Mahalwar
system system i system

West Bengal, Bihar, Odisha, Tamil Nadu, Maharashtra, North-West Frontier, Agra,
UP, Andhra Pradesh and Berar, East Punjab, Coorg Central Province, Gangetic
Madhya Pradesh and Assam. Valley, Punjab, etc.

‘i) Farmers' rights to land

ownership were taken
away under the Zamindari
regime.
Ii) Land tax was calculated
based on the size of the
parcel of land.
iii) Zamindars extorted
more money from farmers
and collected more taxes.
i) Farmers who did not Mahaldars collected
pay their taxes lost their extra taxes and
land rights. mistreated farmers
ii) The government had under the Mahalwari
the power to sell the system.
land.
iii) All land conflicts had
to be resolved through
the courts.
 Land Revenue System in India Today

•After independence, the British systems of land revenue disappeared from India. New
provisions were implemented under the constitution of India, whereby today ‘Land’ falls under
the concurrent list while ‘Agriculture’ falls under the state list.

•Thus, agricultural income is not taxable under the Income Tax Act, and it is not counted under
an individual’s personal income. At the same time, state governments may levy tax on
agricultural income if the amount exceeds Rs.5,000 per annum.

•Besides, various taxes and fees are applicable on non-agricultural land such as Property tax,
Long term Capital Gains Tax, Registry fees etc.

•Deputy commissioner responsible for collection of land revenue and local rate.

• In full or installment
 Section 61 & 62 Security for payment of land revenue

Entire estate and the landowner shall be liable for the land-revenue on the estate.
By Notification

Provided

the Local Government declare that

owner shall not be liable for any part
of the land revenue for the time being
assessed on the estate except that
part which is payable in respect of the
holding;
If there are superior and inferior
landowners in the same estate, the
Financial Commissioner by rule, or by
special order determine who will be
liable for the land-revenue (Single or
both) and in what proportions.
 Section 63. Regulation of payment of land-revenue
Financial Commissioner may fix the number and amount of the installments, and the times, places
and manner, by, at and in which land-revenue is to be paid.

Section 64. Rules to regulate collection, remission and suspension of land-

revenue

 The Financial Commissioner may make rules and determine the circumstances and terms to
collect the land revenue;

 Percentage deduction on account of the cost of collection

 A suit for an arrear of assigned land-revenue shall not be entertained unless Collector authorize
the institution of the suit.
 Section 65. Costs recoverable as part of arrear as per process.

Section 66. A statement of account certified by a Revenue-officer

shall be conclusive proof of the existence of an arrear of land-
revenue, of its amount and of the person who is the defaulter.
 by service of writ of
Section 67. Recovery of arrears
demand on the
defaulter
detention of his
by attachment of the
estate or holding in
respect of which the
arrear is due
by transfer of the
holding in respect of
which the arrear is due
by distress and sale of
his movable property
by arrest and and uncut or
ungathered crops
person
by sale of that
by annulment of the
assessment of that estate or holding
estate or holding
by proceeding against
other immovable
property of the
defaulter
Defaulters Defaulters

Section
Section 69. Arrest 73. Annulment of
and detention of assessment of
defaulter estate or holding

Section
Section
74. Proclamation
70. Distress and
of attachment or
sale of moveable
annulment of
property and crops
assessment

Section
71. Transfer of Section 75. Sale of
holding estate or holding

Section
72. Attachment of
estate or holding
 Arrest and detention of defaulter

Revenue-officer may issue a warrant directing an officer to arrest the defaulter and bring
him before the Revenue-officer

Revenue-officer may cause him to be taken before the Collector, or may keep him under
personal restraint for a period not exceeding ten days and then, if the arrear is still unpaid,
cause him to be taken before the Collector.

Collector may issue an order to the officer in charge of the civil jail of the district,
directing him to confine the defaulter in the jail for such period, not exceeding one month
from the date of the order, as the Collector thinks fit.

Note- The process of arrest and detention shall not be executed against a defaulter who is
a female, a minor, a lunatic or idiot.
Section 78. Remedies open to person denying his liability for an
arrear
 Will institute a suit in a Civil Court for the recovery of the amount so paid.
 Court having jurisdiction in the place where the office of the Collector of the district
in which the arrear or some part thereof accrued is situate.