432.Taxation the touchstone of good or bad administraiton. There is nothing on which the happiness of subjects and the stability of government more depends than the way in which revenue is assessed an dcollected. The old monarchy in france, which at on etine had conferred great practical benefits in thast country, was gradually underminded by its failure to limit the amount of its taxation, to distribute it fairly over the different classes of the community and to collect it without oppression, and at last fell with a crash which shool the whole of Europe. The measures adopted by the british government in india to secure an equitable assessment of the land revenue have been descrived elsewhere. We are here only concerned with the regulations for its collection, a matter of equal importance, and sometimes of even greater difficulty.
433.Deputy commissioner responsible for collection of land revenue and local rate. The income of indian government, whether native or foreign, has always been mainly derived from the share of the produce of the soil which thestate claims as its own (see chapter I of the settlement manual) it is one of the chief duties of the head of a district to collect the landrevenue and local rate. The second charge is levied as a percentage on the land revenue and for practical purposes, is hardly distinguishable from it. The deputy commissioner is also the collector of the various taxes imposed by the government, but with these this handbook is not concerned. It will be necessary, however, to notice briefly his duties in connection with the realization the rates levied in many districts for the use of canal water.
434.And 500 cancelled.
501. Revenue a first charge on produce of land. The land revenue of holding, or of an estate, being a cash commutation of the right of governement to a share of the crops grown upon it, is properly declared to be “ the first charge upon the rents, profits and produce thereof (act XVII of 1887 section 62(1). The section quoted in this chapter are sections of act XVII of 1887)” it is the deputy commissioner’s business to safe guard this right. Withoput his consent no court can attach the “rants, profits or produce” untill the current land revenue and any arrears that may be due have been paid (section 62(2)) orders issued by civil and excluted by the revenue department. (section 141)
502. Instalments. It seemed at one time natural enforce the government line on the produce by making the instalement of land revenue fall due before the crops, from which they were to be liquidated, were cut. This plan in practice land to great abuses. Instalment are now arranged so as to be become payable shortly after the garnering of the crops. The number, dates and amount of the installement are fixed at settlement with the approval of the financial commissioner and are often identical for all the estastes in a tahsil. If experinence shows clearily that the agreements originally made are unsuitable for any estate or group of estates, the deputy commissioner should not hesitate the ask to have them changed.
503. Land owners jointly and severally responsible. The joint and several responsiblty of all the land owners in an estate for the payment of the whole land revenue assessed upon it is emphatically asserted in the 61st section of the land revenue act. Each shares holders is there for liable not only for the demand due on his own holding, but also for any arrears that may arise on respect of another holding. If he happened to be only solvent land holder in the estate, he could raiseon legal objection to an orderthat he should himself pay the whole balance. In such a case the holdings of the defaulters would of course. If he wished be transferred to him for a term. When an estate conists of rwo or more recognised sub-divisions (pattis or tarafs)the joint and several responsibility for an arrear arising in any particular su b-division should in the first instance, be enforced against the shareholders in the sub-division and bot against the whole community.
504. Extent to which joint responsibility should be enforced. The communal bond never in fact existed in some parts of the punjab. Where it is a mere fiction of our revenue system, and estate are only artificial groups of indipendent holdings the enforcement of common responsibility, through legal would bot be just. Everywhere the tendency of our rule has been to promote individualism and the intrusion of strangers into village communities has in maby places weekend the feeling of corporate life and duties. A revenue officer in his dealings with estates should do what he can to check this process of disintegration. As far as possible village communities should be left to themsilves. As thomason remarked:-
“So long as the Fovenment revenue is punctually paid it is nost important that the collector as a fiscal officer should abstain frim all interference……… the great desire and object of the Government is to teach the people selg-government …….they should be instructed and encouraged thus to conduct their affairs and by punctual payment of the government demand to bar all direct interference on the part of the fiasal officers of the Government. Where difault occurs prompt action is ofcourse required. If the arrears cannot be recovered from the defaulter themselves kthe measures adopted ofr their fralization should be so framed as to assert the orinciple of common respobnsibility.
505. Headma not to be made scapegoat of community. It is the duty of the village headman to collect the revenut from the landowners and pay it into the tajsil treasury. But if the can show that he has done his best and failed his responsibility for an arrear is no greater than that of the members of the brother hood and he should not be made the scapegoat.
506. Sharesolders must not be allowed to pay direct. A shareholder sho is no bad terms with his headmanb sometimes tries to pay in revenue direct either in cash or by money order. Such payments ahould in variably be refused. The grant of revenue money orders to anyone but a lambardar is against the rules of the postal department.
507. Village khatauti’s. To aid the tahsildar in keeping an eye on the dollections for each estate a separate village account of demand and receipts known as the khatauni is kept upby the rtahsil revenue accpintant or swail baki navis. One ;arge sheet is alloted to each villafe, and these sheets are bound together in one or more volumes. At the top a statement of the dimand arranged under various heads os entered. As it is inportant that the tahsildar ahould be able to see artr a glance the whole of what he has to realize from each eatate. The demand is shown not only on account of land revenue, fixed and fluctuating but also on account of diffferent items of miscellaneous land revenue such as tirni and talabana, local rates, canal water rates, and so on. It fact everything should be out down which the estate pays into the tehsil treasure through its headmen. The rtest of the sheet is occupied by the sollection statement. Under each item of demand os shown each receipt under that head, with the date of payment. Atn the ind of the year each dolumn should be totalled and any unpaid balance should be noted. Such balamce3s should be carefully shown under the proper heads in the khataunis of the succeeding year.
508. Duties of patwari in connection with land revenue dollection. It is the duty of the patwari ofter the kharif harvest inspcetion in over to give the headman a list known as the fard dhal bachh, showing the demand due under different heads( land revenue local rate erc.) from the owner of each holding. this list is brought up to date and dorrected if necessary after the rabi firdawari. A fresh list will always be required whin the instalments for the two harvests are not equal of where the demand is a fluctuation one assessed by the application of acreage rates to the harvested area. The patwariis bound to help the headmen by explaining the accounts. And by writing, if required the receipts to be given to the shareholders. But he is forbidden to have anything to do with the actual collection or handling of the money. He should gove each heacman, for presentation at the fahsil a memorandum (arz lrsal)showing under the proper heads the amounts to be paid in.
509. Payment at outlying tehsils - Arrived at the tahsil the heacman shows the arz irsal to the revenue accountant(wasil baki navis). Heving ascertained by reference to the village khatauni, if necessary the proper distribution of the amount tendered, the revenue accountant enters it under the proper heads in jthe foil and counterfoil of the recdeipt register(dakhilabahi). The corrections of any made by the revenue accountant in the arz irsal should be attitude by the tahsildar or naib-tahsildar. On receiving the money the tahsildar of tahsil treaxurer signs both copies of the dakhilawith a note of any deductiuon for short weight of fa,se coin that may be required. The signature of the tahsildar or naib-tahsildar must next be obtained on the foil and counterfkoil. The dakhila is thin hended to the diyaha navis, whose businmess it is to write up the daily cash account(siyaha) of the tahsil. The payments made should be entered under their proper heads nby the siyaha navis in the case account of wiyaha and by the wasil baki navis in the khatauni. The tahsildae’s signarure on the salhila is the authority for the enteies in kkthe sihaya and they must not by made till it has been obtained. The siyaha navis should sign both the foil and counterfoil of the dakhila after which the counterfoil should be removed from kthe rekgister and given to the headman.
510. Payment at headquarter’s tahsils. The tahsils at headquartes have no seprate treasuries, and therfore no tahsildar and siyaha navis headman bringing money to such a tahsil presents his arz irsal to the wasil baki navis, who prepares receipts in triplicate, singing them himself and obtaining the signature of the tahsildar or naib-tahsildar. The headman is sent to the district office treasury with the money and the three copies of the receipt. The presents them in the first instance to the treasury the three copies. They are next presented by the headman to the district treasurse, who receives the money enters the amount in his cash book and signs in full the three copiesof the dakila after entering in each any deduction for short weight or bad coin which may be necessary. The three copies are then brought back to the treasury accountant, who enters the amount in his cash-book and complets his signature on the three copies. One copy he returns as, receipt to the headman, first obtaining in the case of sums of Rs. 500 and upwards, the signature of the treaury officer, the second he forwards to the tahsildar when the accounts of the day are closed, the third he keeps for record in the treasury. The first, third and last columns of the dakila register should be made about any dakhila not returned by the treasury on the same or the following day. Where the govt. treasury is managed by the imperial bank of india, a similar course is followed, the triplicate dakhila being presentes with the money at the bank, instead at of the district treasury. No daily cash account or siyaha is sent in by headquarters tahsils, but a sent to the district treasury, where it should be carefully examined to see that all items have been duly credited in the treasury accounts. No copy of the goshwara is kept at the tahsil.
511. Payment at revenue by money orders, currency notes and cheques. The headman, when they bring in the revenue, are often expected or compelled to give small douceurs to members of the tahsil establishment, especially to the revenue accountant. Tahsildar should be made to under stand that their own credit is involved in stopping this practice. Deputy commissioner who wish to do soare allowed the option of introduction the system of payment of land revenue into the treasury without pre-audit by the wasil baki navis. According to this system, it is essential in the first place that a correct kistbandi should be supplied to every patwari for each of his villages. With the assistance of the kistbandi the patwari may by expected to give correct arz irsal to each headman paying in an intalment of land revenue. The persins tmndering payment will then take the arz irsal with money to be paid direct to the teasurer who will ar ince teceive the money and sign a receipt on the back of the arz irsal. Ehis will then by taken by the headman or person paying the niney to thesiyaha vavis and wasilbaki vavis, by whom dakhilas will be prepared in the usual way. The headmen can also pretect themsolves by sinding the money to remitted throughthe past or at places where treasury the uahsil by revenue money order or by currincy notes business is concucted by the imperial bank of india, by cheque in a local bank but in some cases they are probably afraid ti offend the tahsil staff by adoping these expedients. It is best to leave thin to choose whichever mode of payment they prefer. It is a pity to discourage them from coming personally to the tahsil. There are sime advantages in their doing so and no herdship is involved if they are not subject to needless delays of illegal exactions.
512. Payments to be credited to demand of harvest, not in liquidation of arrears. After the land revenue of any harvest has become due all payments must be credited against the demand on account of that harvest. It is only after that has been fully satisfied that miney rteveived can be cmployed for the reduction of balances outstandig from previous harvests.
513. Direct payment to assignees. It was formerly the rule to allow large assignees of land revenue to take it direct from the headman. This privilege was often abused,and has been withdrawn in many cases. It can only be continued if the arrangements for receiving the money are satisfactory to the deputy commissioner. It should caase where the jagirdar makes it an intrument for illegal exactions of for putting pressure on landowners to transfer their land to himself. But where he acts faor;u amd the landowners have no valid ground of domplaint, it is harsh to deprive the assignee of a privilege which he greatly values. The collection must be made frim the headmen, and not direct form the land owners. A jagirdar cannot of course employ any of the coercive processes to be presently described. If the revenue is not paid to him or eiththe assent of the deputy commissioner he can sue the defaulter in revenue court. Where the revenue is realized by the deputy commissioner for the jagirdar a charge of 2 percent known as haqul tahsil is made to cover the cost of collection.(land revenue rule 57(ii))
514. Failure to pay either justifiable or unjustifiable, action appropriate to each case. Failure to pay the land revenue by due date may be either justifiable or unjustifiable. Where it is justifiable the demand should be either suspended or remitted. The circumstances under which relief should be given in one or other of these ways are described in the next chapter. The rest of the present chapter deals with the action to be taken by the deputy commissioner to recover arrears which have not been, and, in his opinion, ought not to be, suspended or remitted.
515. Delay in enforcing payment harmful to landowners. It should be an invariable rule either to collect the dedmand punctually or to suspend it regularity. If each instalement is not taken when it falls due, the provision of the law which makes theland revenue a first charge on the produce of the harvest becomes a dead letters. The money-lender takes from his deboters the grain which should have been sold to pay the state its share, and the landowners in the end have to contract fresh debts when they are at least pressed for payment. Every tahsildar must understand this, but many of them act as if mere delay in enforcing a claim which must ultimately be met were a boon to the defaulter. The means which the deputy commissioner possesses of detecting unpunctuality are described in XVIIth chapter.
Meaning of defaulter. “defaulter” is definedi th land revenue act (section 3(8)) as menaing “ a person liable for an arrear of land revenue”, and as including “ a person who is responsible as surity for the payment of the arrear”, the definition has a wider scope than might at first sight appear. Reading it with section 61 of the act, it is clear that all the landowners in an estate are defaulters if an arrear accures in respect of any particular holding. In practice, the milder coercive processes, which are all that are ususlly needed are dilrected either againest the owner of the holding in respect of which the default arises or against his headman.
516-A. As soon as the collection for a harvest is over, a complete and up-to-date list of arrears of land revenue and other allied dues outstanding against each defaulter shall be supplied by the headman to the sarpanch of the village panchayat. The village panchayat, in turn, shall take suitable action to impress upon the defaulters the necessity of clearing off the arrears.
517. Application of headman for process against defaulter. A headman who has shown proper diligence can obviate the risk of proceedings being taken against himself by applying to the tahsildar or deputy commissioner for assistance. Application will not be entertained if the arrear has been outstanding for over six months unless the lambardar satisfies the revenue officer that the delay in realization has not been due to his own neglect. If the application is enterained, a date is fixed, a writ of demand is served on the defaulter and he is sumoned to appear. (land revenue rule 65) . if the existance of the arrear is proved an order is recorded stating the amount the person from whom it is due, and the duty of recovery is transferred from the headman to the tahsildar.
518. Personal action by tahsildar. Such is the prescribed procedure but, when it is clear that headman without any apparent reason finds difficulty in including his co-shares to pay their quota, it is a good plan for the tahsildar or his naib to go to the village and find out what the real cause is. If he sees tha thte refusal is due to private enmity or jealousy, he should uphold the lambardar’s authority by convincing the defaulters that they themselves are the person who will suffer by delay. If the assert that they suspect the headman of misappropriating the money he collects, and are afrain to entrust him with it, he should relize the revenue at once through the lambardar and tell him to take it to the tahsil.
519. Misappropriation by headman. Misappropriation by a needy headman is unfortunately no rare occurrence. Having money in his hands, he finds it convenient to pacify his private creditors at the cost of plunging deeper into debt a month or two later when the tahsildar insists on payment of the government demand. Whenever misappropration is proved, the headman should be dismissed, and the deputy commissioner should consider whether it is expedient also to prosecute him criminally.
520. Legal processes for recovery of arrears. The legal for the recovery of arrears are-
(a)by service of a writ of demand on the defaulter [section 67(a), 68 and land revenue rule 63 and paragraphs,3,4 and 9 of financial commissioner’s standing order no. 29];
(b)by arrest and detention of the defaluter[section 67(b) and 69 and land revenue rules 67-69]
(c)by distress and sale of his movable property and uncut or ungathered crops [sections 67(c) and 70];
(d)by transfer of the holding in respect of which the arrear is due [section 67(d) and 71];
(e)by attachment of the estate or holding in respect of which th earrear is due [section 67(e) and 72 and paragraph 21 of financial commissioner’s standing order no. 29];
(f)by annulement of the assessment of that estate or holding [sections 67(f) and 73-74 and paragraph 25-29 of financial commissioner’s standing order no. 29];
(g)by sale of that estate or holding[section 67(g), 75-76 and 79-96 and land revenue rule 70];
(h)by proceeding against other immovableproperty of the defaulter [section 67(h) and 77],
for details of the procedure to be followed in connection with each of these coerive process, reference must be made to the sections of the land revenue act and the rules and orders abive noted.a person against whom proceedings are taken for the recovery of an arrear may, if he denies his liability and pays under a written protest, sue in a civil court for a refund. (section 78)
521. Writ of demand. A writ of demand is known as “dastak” it is little more than a reminder. It shows the amount of the arrear, and requires the person addressed, to pay it, together with a service fee (talabana) of one rupee where the revenue involved is more than rs. 5 and of twelve annas where the revenue involved is rs. 5 or less, into the tahsil by a cretain date, writs are served by a special staff temporarity engaged for the purpose, and the issue of many dastaks may mean more to a village than an addition of talabana to the land revenue demand. A writ may be addresses to the actual defaulter, but it is usually directed to his headman unless thelatter had made an application under section 97 of the land revenue act (see paragraph 517 supra). It can be issued on any date of the instlemnet, but it is proper to allow a few day’s grace, and this may reasonably be extended to a fortnight where, there are two instalements, it is the custom of the estate to pay the whole demand at one time. There is no legal objection to the sending out of repeated destaks, but only a week tahsildar would think of doing os. A tahsildar can issue wirts of his own authority. If he has his tahsil well in hand, he ought not to find many necessary. Any tendency to only two which a tahsildar can put inforce himself can easily be chacked by the collecter as the thasidar sends in monthly statements of writs warrants issued.
522. Detection of defaulter. The actual defaulter or headman who repersents him may be rested and detained at the tahsil or district office for ten days. He may be released on bail being given that he will not absent himself for certain hours daily during that period. If the arrears is not paid by the end of the term, the deputy comissioner may order his further detection for a month in the civil jail. If the tahsildar finds it necessary to detainded the defaulter for more than twenty four hours, he must report his action to the deputy commissioner. The order land owners in the estate are not liable to this form of coercion because of their joint responsibilty for arrears. Nor can it be used in the case of females, manners, lunatics or idiots. The peon who executes the warrant must not receive the money if the defaulter produce it, but must instruct the latter to take it or sent it to the tahsil of this from of coercion thomason remarked. “it is only in peculiar cases that process of imprisonment is likely to be effected. When the defaulter is living in circumstance which make him fear imprisonment, and when he has resources which enable hem at once to pay the demand, there may be on moreefficient process. But on the poor or the embarrassed it is not likely to have any effect, whilst to the unfortunate, but honest and industrious, man it is a cruel hardship. It used to be a very common practice to impression defaulters as the first step towards the realization of the demand, but the harshness and impolicy of this have been long admitted.
Views expressed by Dousie, to be treated with great respect, however, can not take place of provisions of the act. The views in contravention with provisions of the act should be ignored. (Sardara singh v. sardara singh, 1976 PLJ 199 : 1976 RLR 172 (p&h)
523. Districts and sale of movable property. The deputy commissioner or any other revenue officer fo the 1st grade can distrain and sell the crops and the movable property of the defaulter. But the exceptions prescribed by section 60 of the civil procedure code (act V of 1908), as regards sales in execution of decrees of court apply, and in addition so much of the produce must be left unattached as the deputy commissioner thinks necessary for see-grain and the subsistance of the defaulter and his family and of exempted cattle until the next harvest. “the process is liable to very much the same objection as the objection as the proceeding. The usual defaulter are small landed properties whose personal property is of little value to any but themselves, and is easily removed, if it is destrained and sold little is thereby realized, whist they are greatly harassed and injured. If, however, the defaulter be in good circumstances, and wilfully withholds payment of the just claim of government there cannot perhaps be a better mode of proceeding than to distrain at once the most valuable articles of his private property. This course should be followed only when there is good reason to suppose that it will be the means of compelling payment of the whole or a considerable protion of the arrear. (thomsan’s director for colectors, eddition of 1850, paragraph 70)
525. Advantage of this form of coercive process. In cases in which the second and third forms of coercion fail, or are held to be harmful or useless, this is the process which it is ordinarily best to adopt. It has the great advantage of preventing the intrusion of a stranger into the community. If an arrangement can be made whereby a plot of land is left for cultivcation in the defaulter’s hands, he can still support himself and his family in his old home, and there may be some hope that he or his sons will learn lessons of thrift in the years in which they are excluded from the rights and temptations ownership.
526. Attachment of estate or holding. The deputy commissioner can attach the holding or estate and bring ir under direct management. [section 72(1)] this process is known as kurk tahsil. Usually the tahsildar should be the manger; but,if the estate is large, a non official agent may be appointed and paid by a fixed salary or by a percentage on the collections. The land revenue assessment it not affected. The manager steps into the position of th defaulting owner or community, and is bound by all existing engagements between landlord’s and tenants. [section 72(2)] the rents and points received after attachment must be credited-
firstly, against the cost of management, and
secondly, against the demand of the current harvest on account of land revenue and cases,
only the surplus, if, any is available for the liquidation of the balance on account of which the land was attached [section 72(3)]. As such as it has been satisfied any in any case at the end of five years, the land must be restored to the defaulter, who is entered to a full account of receipts and disbursements during the period of management. [section 72(4) and paragraph 21 of financial commissioner’s standing order no. 29]
527. Use of above process. Obviously this process is unsuited to the case of an ordinary peasent holding, except as a mere temporary measure, to prevent waste, when the deputy commissioner thinks one or ohere of the two following process must shorlty be adopted [land revenue rule 70] it may occasionally be of use when the defaulter is a quarrel between the member of a village community as to the distribution of the burden over the different holdings. In the later case, the manager takes for the time being place of the headman and collects from properties the cost of management including his own remuneration, the land revenue and ceases, the arrear and the village expenses. He does in fact by authority what the headman improved incapable of doing, and can, with the help of the tahsildar quickly settle any dispute as to the bachh.
528. Above process may be used by deputy commissioner of his own authority. The five process described above can be carried out by the head of the district without reference to any higher authority. He may choose the particular one he thinks most likely to succeed, and is under no obligation to try effect of the one before he employs another. The three remaining methods of coercion can only be used with the assent of the financial commissioner.
529. Annulmnt of assessment of holding or estate. If the arrear has been outstanding for over month, and the deputy commissioner,after trial or otherwise despairs it by any of the above proceses he can issue a proclamation attaching the holding or estate, and can propose to annual its assessment, and to manage ir direct or lease it to a farmer [section 73(1) and (3). This process cannot be used for the recovery of an arrear of land revenue which has accured on land which deputy commissioner has already taken under his control either on behalf of th ecourt of wards or in pursuanace of the crave process descibed in paragraph 526 supra. On receipt of sanction from the fianacial commissioner a proclamation is issued declaring that the assessment has been annulled. The effect of the issue of a proclamation attaching a holding or of one annuling its assessment is that thereafter on payment before publication of rent properly due till some date after publication is invalid except with the special sanction of the deputy commissioner. [section 74(2) and (3).
530. Term of direct management or farm. The term of direct management or of the farm must not exceed 15 years. When it is over, the holding or estate is reassessed in thelight of the evidence as to its real assets which has been obtained. Care should, however, be taken that the land revenue imposed on such land does not raise the total assessment of the circle in which it is situated to more than one-fifth of the net assets of the circles. If section 51(3) by section 51(4) of the punjab land revenue act, 1887 this object can in most cases be secured for all practical purposes by providing that the average rate of incidence on such land does not exceed the average rate of the estate in which it is included. Any case in which this is not suitable, as for example of especially valuable land, should not be such as to raise the existing average rate of incidencce of the assessment circle beyong the limit prescribed in section 51(3).” If the owners refuse to accept the new assessment, the financial commissioner can order direct management for the remainder of the term of the current settlement of the district or for any shorter term.
531. Effect of farm or direct management. Direct management accomanied by annulement of the assessment is known as khan tahsil. It diffres from kurk tahsil because the proprietary rights and obligations of the owners are for the time being in abeyance and the land revenue settlement made with them is cancelled. If part only of an estate is under farm or direct management, the joint responsibility if the landowners of the rest of the estate is sespended as regards that part only [section 73(7). The finacial commissioner made by the defaulter, or by other persons under whom the defaulter claims, shall not be binding in the deputy commissioner [section 73(8)]. If it is part of the sanctioned arrangement that the owners shall remain in cultivating possession of their khudkashat lands, they will do so as tenants, and will pay such rent as the deputy commissioner thinks proper.
532. Landowners cannot claim re-entry till end of term. However profitable direct management may be to government, the defaulters cannot claim re-entry until the end of the term, and they are not entitled to any account of profit and loss when they recover possession.
533. Remarks on direct management. Kham tahsil is only suitable in the case of a whole estate, or at least of a recognized sub-division of an estate. It is a puntive, or at least an exemplary measure, which it would only be right to adopt in case of contumacy on the part of a village community, which is nowadays very rare, or where the assessment has broken down on account of th gross mismanagement or idleness of the owners. Mr. Thomson’s remarks may be quoted: “ when land is valuable, popualtion abundant, and the assets….. consist of money collections from non proprietary cultivators, and the rent roll shows a fair surplus above the government demand, there should be no hestation in holding kham. Ordinary care will enable the collector to recover the balance, and probably improve the eatate. But when the population is scantly, when the defaulters are a community of cultivating proprietors, when the collections are made in kind, od whin lkthe estate is deteriorated and fallen out of cultivation, khammanagement requitrd much caution. Its success evidently depends upon knowledge of agriculture influence over the people and prompt and steady action. When the colector is conscious that he possesses thses qualities himself, or can command them through means of his subordinates, he has the strongest possible hold on the people. Nothing more convinces theom of the hopeless nests of attempting by combination to defraud the government of its dues, or to force a reduction of settlement, then the example of a few estate successfully held kham and made to yield more then the original assessment. It should not however be attempted on any great scale because of the time and minute attention it requirres, nor should it be attempted at all unless the collector finds himself in a position where he may reasonable except to have time and opportunity to carry his experiment fairly out.” [thomson’s director’s for collections, edition of 1850, paragraph 78] management should be firm, but sympathetic the object to be kept in view being to fit the landowners ultimately to resume their old position with changed habits.
534. Remarks on farma. Farm to a private person after annulment of the assessment is a still mare drastic measure than kham tahsil. Paragraph 531 applies mutatis mutandis to this process. If the defaulters are inferior proprietors. It will usually be right to offer the lease to the superior proprietors. No female ,minor,or resident ni indian state can be appointed farmer.
535 . Rights of farmer.a farm is neither heritable nor transferable, subject to this limitation and to any other conditions expressly embodied in the lease,the farmer has for the time being all the rights of ownership in the estate ,at leastall the rights which government takes into account in fixing the assesment. the lease lapses on the death of the farmer unless the financial commissioner to fit to renew it in favour of his heir. In any case the old propretors are not entitled to resume possession on account of a lapse occuring before the end of the period originally sactioned, for further conditions of farming leases paragraph 25,26 and 28 of financial commissioners standing order No. 29 may be consuylted. The case of direct management or farm rended necessary by the refusal of the landowners to accept the demand fixed at a general reassessment of the land revenue has been dealt with in paragraph 521 of the settlemant manual.
536. Yearly statement of results of direct management. A yearly statement showing result of direct management is submitted through the commissione to the financial commissioner.
537. Sale of estate or holding. The sale of a holding or of an estate on account of arrears is fortunately a very rare event in the punjab. This measure can only be adopted when all the foregoing processes are deemed to be in effectual. The sanction of the financial commissioner is required (section 75 of act XVII of 1887 and section 14 of punjab act No. II of 1903) and in order to obtain it, the deputy commissioner would equie to prove that the propeieto or the community was either hopelessly insolvent or stubbordnly contumacious. Land managed by the court of wads cannot be sold forr arrears and so sale is allowed on account of balances accuring while land is under direct management or leased to a farmer. (proviso to section 75) as a prelominary step, the deputy commissioner should attach the holding or estate under section 72 of the land revenue act.
538. Effect of sale. If sale is sanctioned, the flrst step is to issue a proclamation [section 79(1)]. The land is sold free of all encumbrances, and all previous grants and contracts respecting it become void as against the purchase [section 76(1)]. The justification for this lies in the paramount claim of the state on tehland until its title to a share of its produce has been satisfied. But rights of occupancy not created by the defaulter, and leases of land for gradens, building, and certain other non-agricultural purposes,are saved,and also any rights excepted in the proclamation of sale [section 76(2)] for the procedure to be followed in sale, sections 79-96 of the land revenue act may be reffred to. If the highest bid is evently inadequate,and especially if it dies not cover the arrearrs and the cost of the sale, it will usually be advisable to buy in the estate fo government. The defaulter is still liable for the balance, but except under very exceptional circumstances, it would be wrong to take any further processing against him. He is entitlled to reveiver any surplus.
539. Proceedings against other immovable property of defaulter. The law has still further safeguard the title of the state to its land revenue. If an arrear cannot be received by any of the measures described above, or if the financial commissioner is of opinion that their adoption is inexpedient, he can order of the deputy commissioner to proceed against any land or immovable property belonging to the defaulter other therein the holding on which the balance has accrued. In this case no grants or encumbrances created or contracts made in good faith by the defaulter are affected.
540. Actual employment of coercive processes. In the Punjab the drastic character of the law on the subject of the collection of land revenue is in marked contrast to the general midness of its administration. For proof of this assertion a reference need only be made to statement XI in the annua land revenue reports which gives the number or writs of demand and other processes issued and executed under section 68-72 and 75-77 of the land revenue act.
541. Local rate and village officer’s cess. The procedure for the recovery of land revenue is also applicable to the recovery of the local rate and of the village office’s cess (see also sections 97-99). A rule issued under section 71 of the Punjab district board act, XX of 1883, prescribes that the local rate shall be collected by installments bearing to one another the same proportion as the installments of land revenue with which it is collected.
542. Canal occupies ate. The 5th section of the land revenue recovery act (I of 1890) provides that where any sum is recoverable as an area of land revenue by any public officer other than a collector or by any local authority is situate, shall, on the requst of the officer or authority, proceed to recover the sum as if it were an arrear of land revenue. The chief demand which deputy commissioner in the punjab have to realize under the authority given by this section is that in account of accupier’s rate levied under section 36 of the northern india canal and drainage act, VIII of 1873. It is the attention to the collection of canal dues as he does to the realization of land revenue. In some districts the income from the latter is trifling compared which that from the former.
543. Procedure for recovery of canal dues. After the kharif and rabi harvests the canal executive engineer sends to the deputy commissioner an english demand statement showing for each estate the amount due on account of occupier’s rate and the commission payable to village headmen at the rae of 3 percent in the demand on condition of the collection being deputy commissioner may confiscate the whole or part of his quota in time, the simultaneously with the despatch of these english statements, the executive engineer sends to the tahsildar a vernacular khatauni for every village showing the amount due from each cultivation on account of occuper’s rate. The deputy commissioner must not receive any petitions against the correctness of any demand under the head of occupies’s rate entered in the kahatauni. Objections must be referred to the canal officer. Any additions granted after the prepartion of the statement, are communicated by the executive engineer to the deputy commissioner, who on his part furnishes to the executiove engineer monthly statements of collections and balances.