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Land Revenue Accounts

Original issue, dated 14th July, 1909.

1st reprint, dated 10th  April, 1912.

2nd reprint, dated 16th July, 1921.

3rd reprint, dated 14th October, 1941.

Revised on 26th October, 1982.

Note:- Chapter XVII of the Land Administration Manual should be consulted in this connection.

A -- The revenue roll  (kishtbandi)

1.  Revenue rolls, balance statements & c., to be submitted by the Agricultural year- All general assessments, leases (with the exception of tirni leases in some districts) revenue rolls, demand statements, collection and balance statements relating to revenue assessed under the Land Revenue Act, or to  rates and cesses* are made, granted, framed and submitted in correspondence not with the financial year but  with the agricultural year.  The agricultural year referred to is that which commences with the agricultural operations of the kharif and ends with the harvesting of the rabi. But for the purposes of the collection and balance statements it will be taken as commencing on the 1st October and ending on the 30th September next following. The year may be distinguished in correspondence and statements by the initials of the two harvests, e.g., K.R. 1982-83, will stand for the agricultural year which comprises the kharif of 1982 and the rabi of 1983.

* See Section 3(a) of the Land Revenue Act, 1887.

2.  English figures to be used - All documents prepared by the Tehsil or Sadar Wasil Baqi Nawis shall contain English figures.

3.  Classification of land revenue - In the accounts of the Revenue Department, land revenue is divided into :--

(a)  Fixed;
(b)  Fluctuating;
(c)  Other.

4.  Fixed land revenue includes :-

(a)  the fixed  assessment imposed on each  estate, and, where only part of the assessment is fixed, that part. Where in any estate a separate assessment has been put on pasturage, water-mills or date trees for the term of settlement, it should be treated as  part of the fixed land revenue demand;

(b)  rents of Government lands leased for a term of years. Such rents usually take the form of land revenue assessed under section 59(1)(b) of the Punjab Land Revenue Act, 1887, plus a proprietary fee or malikana  which is either a fixed charge or calculated at a certain percentage on the land revenue.

Fixed Land Revenue

5.  Fixed land revenue roll - At the beginning of every agricultural year a fixed land revenue roll is prepared in each district, in which all reductions from and additions to, the khalsa fixed land revenue demand, sanctioned during the preceding agricultural year,  are embodied. Due care in the preparation of this roll will obviate the necessity of refunding items improperly collected  and the collection as fluctuating land revenue of items which are really fixed.

6.  Reduction.  Reduction in the revenue roll will be caused by :-

I.  Reduction of assessment.
II.  Diluvion as sanctioned in the statement prescribed in paragraph 6.5 of Punjab Land Records Manual.
III.  Grant of assignments of land revenue.
IV.  Transfer to other districts.
V.  Land taken up for purposes as sanctioned in the statement prescribed in paragraph 79 of Standing Order No. 28.
VI.  Redemption of land revenue.
VII.  Surrender, forfeiture or cancellation in whole or in part of grants or leases of waste land or reduction of the demand on account of such leases.

Additions.   Additions will be caused by--

I.  Increase of assessment - -including additions to nahri-parta.
II.  Progressive assessment- -as shown in the statement prepared at Settlement.
III.  Aluvion---as shown in the statement prescribed in paragraph 6.5 of Punjab Land Records Manual.
IV.  Lapse or resumption of assignments of land revenue---as shown in the statement prescribed in paragraph 38 of Standing Order No. 7.
V.  Transfer from other districts.
VI.  Restoration of land taken up for public purposes as shown in the Statement prescribed in paragraph 89 of Standing Order No. 28.
VII.  Location of new villages and assessment of Government lands granted , sold or leased.
VIII.  Assessment of town sites.

7.  Authority for changes - Reduction or increase from any of these causes must be supported by the authority appropriate to each class of cases. Commissioners are, however, empowered to authorise the alteration of the revenue roll in  anticipation of the sanction of superior authority when they are satisfied that the alteration is necessary and there is no time to obtain final sanction before the revenue roll is completed. But no such provisional sanction can be given unless a report recommending the alteration has been made to higher authority.

When a village is transferred from one district to another, either owing to a change in the course of a river or to other cause, it must not be entered on the revenue roll of one district until it has been ascertained that it has been excluded from that of the other.

It will be observed that most reductions and additions are the result of orders passed by the Financial Commissioner on periodical returns or on statements showing increases and decreases due to general re-assessment. The other causes of change are mainly occasional, but towards the close of the agricultural year attempts should always be made to obtain the orders necessary to dispose of them.

8.  When a reduction in the rent-roll is required, it is often necessary to remit a part of the current demand also: similarly when an addition is made to the rent-roll, it is generally necessary to collect the demand of the current year as fluctuating land revenue temporarily of the rent-roll. In reporting deductions and additions for sanction, Deputy Commissioners should always report what amount should be remitted or collected as fluctuating land revenue.

9.  Mode of reporting alterations of assessment not otherwise provided for -  The occasional changes referred to at the end of paragraph 7 should be reported in the form of comparative demand statement given below :-

Comparative Demand Statement of occasional changes to be incorporated in the fixed land revenue roll of district for 19_______.

 

Tehsil Assessment Increase in circle Estate OLD ASSESSMENT NEW ASSESSMENT
Assigned, including award (inam)  

 

Khalsa

Total Assigned including award (inam) Khalsa Total
1 2 3 4 5 6 7 8 9
                 

 

Increase in Government demand Decrease in Government demand To be collected in current year as fluctuating revenue To be remitted with detail of years REMARKS
10 11 12 13 14
         

NOTE -  (1)  Any difference between the entries in columns 4 and 6 and those sanctioned at settlement should be briefly explained.
(2)  Columns 12 and 13 should show the actual amounts involved, not neglecting fractions of a rupee (vide paragraph 10 below).
(3)  Where, as in the case of the transfer of an award (inam, from one village to another or from one tehsil to another, changes, which do not affect the total district revenue roll, or occasioned in the fixed demand of villages, it is necessary to report them  in the above form for the sanction of the Financial Commissioner. A brief explanation of the change in the tehsil revenue roll is all that is required. 

10.  Omission of fractions of a rupee - All increases and decreases in the rent-roll should be expressed in even rupees, fractions of a rupee not exceeding fifty paise being neglected. This is purely a rule of convenience for the simplification of the accounts and does not affect the actual demand to be made from a village. For instance, if a plot of land is released from Government occupation and assessed at Rs. 1.60 Paise, the rent roll will be increased by Rs. 2, but the owner of the plot will have to pay only Re. 1.60 Paise to Government. In the case of resumed assignments of land revenue this rule is modified by Standing Order No. 7.

11.  Tehsil Kistbandis - As soon as possible after the 1st of September in each year, the tehsildar prepares in his own office in duplicate the vernacular demand statement or kistbandi of fixed land revenue, communication and cesses of the ensuing agricultural year, entering each increase and deducting each decrease which has been sanctioned in the interval, and appending a memo, of the changes in which the orders authorizing them are quoted.  The return thus submitted will be in the following form :-

Statement of demand on account of land revenue and cesses payable by the villages of tehsil for the year 19________.

 

  TOTAL FIXED LAND REVENUE ON WHICH LOCAL RATE AND CESSES ARE ASSESSED LAND REVENUE KHALSA
Assess-ment circle No. Name of estate or area of leased Government land Khalsa Jagir Other items of assigned land revenue Total Kharif Rabi Total
1 2 3 4 5 6 7 8 9 10
                   

 

INCREASE OR DECREASE AS COMPARED WITH PRECEDING YEAR LOCAL RATE AT............LOCAL RATE REMARKS
Increase Decrease Reason Kharif Rabi Total
11 12 13 14 15 16 17
             

Columns 8 to 10.-  If it is necessary to show any special item of land revenue, this can be done by providing sub-columns under these columns.

Columns 8 to 13.- Nazrana or commutation paid by assignees of land revenue may be entered in a separate line against each estate in columns 8 to 10, and increases or decreases under this head in the same way in columns 11 to 13. If a leased plot owned by Government is included in an estate, its rent can be entered  below the land revenue of the estate in columns 8 to 10. As cesses are not charged on malikana it should be shown in red ink in a separate line for each estate in columns 4 to 13.

NOTE.  If any other cesses are assessed by a percentage on the land revenue, the necessary columns can be added after column 16. But only such cases should be shown as are paid into the treasury.

12.  Preparation of the district fixed land revenue roll. - This is tested in the District office by the Revenue Accountant of the district, (Sadar Wasil Baqi Nawis) in company with the Revenue Accountant of the tehsil Tehsil Baqi Nawis) . The Superintendent supervises this process, and lays the papers, when ready, before the Collector, who, after satisfying himself by personal examination of the correctness of the changes, sanctions and countersigns the demand statement, and before the 1st October forwards in the annexed form the fixed land revenue roll of the district, detailing the demand for each month of the year, to the Financial Commissioner, under cover of a letter explaining the changes.

The original demand statement is returned to the tehsildar for record, and duplicate copy of the tehsil Kistbandis (demand statements) should be kept at headquarters.

Fixed land revenue roll of­­­­­­________district for the year Kharif_________Rabi, 19________

 

1 2 3 4 5 6 7
Fixed land Revenue FIXED RENT OF GOVERNMENT LANDS Service commutation Total of columns ¼ and 5 REMARKS
Revenue Malikana Total
             

Explanation of increases and decreases of demand for the year 19_____

Demand for 19______as sanctioned Rs.

Add increases during 19____as under:-      

 

1 2 3 4 5
Nature of increase REFERENCE TO FINANCIAL COMMISSIONER’S LETTER Amount of increase, Rs. REMARKS
No. Date
Total increase...        

Deduct decreases during 19………..as under:---

1 2 3 4 5
Nature of decrease REFERENCE TO FINANCIAL COMMISSIONER’S LETTER Amount of increase, Rs. REMARKS
No. Date
Total increase...        

Demand for 19_________Rs.             Collector

NOTE:-  Show increases and decreases in even rupees. When from any cause the increase or decrease entered in the statement differs from the amount specified in the authority conveyed from the Financial Commissioner’s Office, this is to explained briefly and clearly in the column of remarks, as, in the absence of explanation, the statement will have to be returned.

13.  Commutation - When the land revenue of villages or shares of villages has been signed  subject to the condition of paying a certain fixed sum, whether one-fourth or any other portion, this sum should be  entered in the revenue roll as fixed land revenue. “Service Commutation”, or the portion of land revenue taken from certain jagirdars in lieu of the obligation, to which they were formerly subject, of furnishing a certain number of men for military service in times of war, will be shown in a separate column in the statement.

14.  Nazul property: -The revenue of wells and gardens under arable culture should not be excluded from the revenue roll, because they are Government property (Nazul),  unless the revenue has been assigned by proper authority to an individual or a public body.  Where the proprietary management rests with the Collectors as local agent, and the rents are collected accordingly, the revenue assessed upon such lands should be incorporated with that of the villages in which they are included and shown in the fixed revenue roll.

15.  Cancelled.

Fluctuating  Land  Revenue

16.  Fluctuating  land revenue:     Fluctuating land revenue consists partly of items which are permanently excluded from the fixed revenue roll, and partly of items which should be brought on to it at the earliest opportunity.  An example of the first class is the fluctuating assessment by crop rates in force  in certain tracts.  The second class embraces all cases in which the demand of the year is increased from any cause after the fixed land revenue roll has been sanctioned.  If the demand in a Tehsil is enhanced with effect from the rabi harvest on account of a general reassessment, the new demand cannot be brought on the fixed land revenue roll till the beginning of the next agricultural year, and the difference between it and the old demand must be collected as fluctuating land revenue.  This also holds good in the case of special assessments, e.g., lapsed assignments alluvion, & c.

17.  Classification of fluctuating land revenue:   Fluctuating land revenue is classified under the following heads:-

 

 

A.—Temporarily excluded from the fixed land revenue rolls.

(1)  Lapsed or resumed revenue-free holdings.

(2)  Revision of assessment and progressive jamas

(3)  Alluvion assessment in estates or parts of estates under fixed assessment.

(4)  Rents from waste lands granted, sold or leased, till included in the fixed land revenue roll.

(5)  Other items.

B.—Permanently excluded from the fixed land revenue roll.

(6)  Collections from estates held under direct management.

(7)  Fluctuating assessment of canal irrigated lands.

(8)  Fluctuating assessment of other lands.

(9)  Other items.

18.  Authority to sanction demand of fluctuating assessment:- Commissioners are empowered to sanction demands on account of fluctuating land revenue. 

19.  Demand statements of fluctuating land revenue:    Two statements are prepared in the Deputy Commissioner’s Office—

    D-I.—A detailed statement showing assessed area, sanctioned rates and demand in each village.
    D.II—An abstract of Statements D-I showing the total for each assessment circle and tehsil.

The statements are not required in the case of estates or portions of estates the land revenue of which is assessed by the Irrigation Department, or for “collections form estates under direct management”, or for “other items.”

20.  Form of D-I and key statement:-  The form of statement D-I varies according to the necessities of different districts.  The Settlement Officer is responsible for the preparation of a key statement showing the rates of assessment applicable to different soils in all estates under fluctuating assessment.  He also proposes for sanction a suitable form of statement D-I.  The form with the key statement should be forwarded through the Commissioner for the sanction of the Financial Commissioner.  One copy of the key statement will be kept in the Deputy Commissioner’s and another in the Commissioner’s Office.

21.  Precautions to be observed in preparing statement D-I:  Statement D-I is prepared in vernacular, harvest by harvest, in the Deputy Commissioner’s Office.  The Deputy Commissioner is responsible that no estates are omitted from the statement and that the areas, rates and demands are correctly entered.  The District Revenue Officer should check the statement and sign it. The check must include a comparison of rates with those in the key statement, and the accuracy of the demand brought out by the application of the rates of the area of the matured crops.  As regards the last, he must compare some of the village entries as regards areas with the village jinswars and the total areas for each assessment circle with the abstract jinswars showing total of crop areas in estates under fluctuating assessment in each circle.  He should see:-

(1)  that the value of jagirs and muafis has been correctly calculated in the villages where land revenue is assigned in part;

(2)  that nahri parta due to Government has been correctly calculated in such cases and in the case of village the land revenue of which is wholly assigned to jagirdars, and also in cases of redeemed land revenue;

(3)  Deleted;

(4)  that remissions of account of protective leases have been calculated correctly.

He should append a note to the statement showing the nature and extent of the check made and a certificate that he has checked the statement in these respects.  A similar certificate with regard to the remissions granted out of the assessment made by the Canal Department on account of the muafi and jagir value, redeemed land revenue, and the protective leases, should also be submitted by him.  The Deputy Commissioner should check a portion of the entries and sign the statement in token of his being satisfied with its accuracy.  It is not necessary to prepare two copies of statement D-I.  The tehsil officials do not require the statement during the time that must elapse before the Commissioner's sanction (paragraph 24) is received and the Sadr Accountant does not need a copy at all for record.

22.  Form of  Statement D-II: -    Statement D-II is an abstract of D-I in the following form, giving the khalsa demand only from which the Financial Commissioner is enabled to check collections against the sanctioned demand:-

D-II

Abstract of fluctuating land revenue demand (including malikana) permanently off the rent roll assessed by Deputy Commissioners (khalsa only)

____________District

 

  ON OTHER LANDS. TAUZI FORM A, COLUMN 30, SIDE-HEAD 8 OR 9
Tehsil or assessment circle On canal irrigated lands. Tauzi form A, Column 18, side-head 8 or 9 By crop or average rates By well rates By assessment on waste Total
           

Certified that total agrees with  the Khalsa total of Statement D-I.         

Commissioner.

Note:-   The demand will be compared under each tauzi head with the demand entered in the tauzi in March for the kharif demand and in September for the annual demand and explanation of differences called for.

23.  Note on harvest to accompany Statements: D-I and D-II:- Statement D-I in vernacular and Statement D-II in English will be submitted by the Deputy Commissioner to the Commissioner with a brief note as to the character of harvest, and the reason why the demand is much in excess or deficit of the normal, if such is the case.

24.  Check to be exercised on Statements D-I and D-II in Commissioner’s Office: - The Commissioner should satisfy himself by reference to the note on statement D-I and by having 10 per cent of the entries checked in his office that the entries are correct.  This check is intended to ensure that the rates agree with those in the key statement, that the arithmetical calculations are correct, and that the totals of statement D-I and statement D-II agree.  If satisfied he will return the statement to the Deputy Commissioner with an order endorsed on it sanctioning the assessments.  He will forward statement D-II with a copy of the  Deputy Commissioner’s note on the harvest to the Financial Commissioner.  Statement D-II should reach the Financial Commissioner’s Office by 15th February and 15th August for the kharif and rabi harvests, respectively.

25.  Form of statement showing result of fluctuating assessment: - To enable the Financial Commissioner to ascertain the extent to which the Settlement Officer’s estimate of the demand brought out by his rate is being realised in areas under fluctuating assessments, a statement in the following form which is printed on the back of the D-II statement form, will be submitted annually with the rabi D-II statement:-

Result of fluctuating assessment

 

1 2 3 4 5
Tehsil Assessment circle and year of introduction of fluctuating assessment Total demand of year Average yearly demand since settlement including current year Demand as estimated by Settlement Officer
         

(a  The demand entered in columns 3 to 5 will include amounts not collected under well exemption certificates; also assigned as well as khalsa revenue, but will not include malikana.

(b)  Where fluctuating assessments are introduced from a rabi harvest the demand of the first harvest will be neglected.

(c)  Where fluctuating assessments are extended to areas after settlement, an estimate of the probable assessment must be added to column 5 of the statement and this amount must also be added to the previous yearly demands on which the average for column 4 is worked out.

(d)  Where the divergence between the amounts entered in columns 3 and 5 exceeds 20 per cent, a brief note should be added showing what were the abnormal conditions in the seasons which led to this result.

26.   Classification of malikana: - When malikana on leased lands is levied as a percentage on fluctuating land revenue it should be classified under the same head as the land revenue.

Land  Revenue  Other  than Fixed  and  Fluctuating

27.  The various  other heads into which such land revenue is divided for purposes of account will be found in the general tauzi form given in paragraph 43.

As regards tirni, which is realized either direct by Government or by leasing the right to collect grazing dues to farmers, the following instructions have been issued :-

In some districts, the Government rakhs are annually leased for grazing.  Such leases should be sold at the beginning of rains.  If, by the conditions of the lease, a lessee is required to pay any instalment before 1st October, that instalment will be shown in the running register and the monthly collection return (tauzi) as a demand for the year during which the lease was sold.  The rest of the instalments falling due on or after 1st October will be shown on that date in the running register and will be entered in October Tauzi as the demand of the agricultural year beginning on 1st October.  This demand will remain unchanged till the leases are next sold before the rains, when the instalments of the new leases due before 1st October of the next agricultural year will be added to the demand of the current agricultural year.  Grazing dues when fixed for the term of settlement will be included in the fixed demand instead of under miscellaneous land revenue (see paragraph 4), and when Government rakhs are controlled and administered by the Forest Department the income from them is included in forest revenue.

28.  Crediting of certain items  to various land revenue heads: -Receipts on account of water-mills will be shown under “Other items” of miscellaneous land revenue, if the right to work the mills is leased annually or for a short term of years.  But as a rule the demand on account of water-mills is assessed for the term of settlement, in which case it should be on the fixed land revenue roll.

Unclaimed revenue deposits are not credited to miscellaneous land revenue but to “068-Miscellaneous General Services—Unclaimed Deposits” which forms a separate head in the treasury accounts.

Haq-ul-tehsil:  The charge of 2 per cent made when revenue assigned to a jagirdar is collected for him through the agency of the tehsildar, should be credited to Government, as miscellaneous land revenue under the head “Haq-ul-tehsil”.

Paragraph 15-A of Standing Order No.64 requires the Collector, in conducting sales of land in satisfaction of the decrees of a Civil Court, to make certain deductions from the proceeds of sale to meet the expenses incurred in conducting it.  When the receipts on account of deductions exceeds the disbursements for expenses, the surplus should be credited as miscellaneous revenue under the Head “Other items.”

Recoveries of price of keys of safes/Steel Almirahs: - Recoveries from officials on account of the price of keys of safes/Steel Almirahs which have been lost should be credited to head “029-Land Revenue” sub-head “Other receipts.”

Rents on leases which cannot be brought on the fixed land revenue roll in accordance with paragraph 587 of the Land Administration Manual or classified as fluctuating land revenue under paragraph 26 of this Standing Order, should be credited under the sub-head “Rents of land leased for a single year or harvest.”

29.   Running Register.- (1) - A running register of land revenue shall be kept up by each Tehsil Wasil Baqi Nawis  and separate register at Sadr for each tehsil and one for recoveries by the Sadr Wasil Baqi Nawis.  The form of the register will be as follows: -

(1)  Serial No.    Sadr

(2)  Serial No.    Tehsil

(3)  Date of entry

(4)  Date of order

(5)  Officer passing order

(6)  Village

(7)  Person from whom due, briefly

(8)  On what account due

(9)  Amount.

(10)  Amount paid

(11)  Date of payment

If during the year under any head, e.g., grazing leases, the order passed fix a demand payable partly in the current year and partly in the next year, substitute for column  ‘Amount’ two columns headed: -

            Amount due in coming year.

            Amount due in present year

(2)  The only land revenue demands which will not be entered in this register are fixed collections, fluctuating collections permanently off the rent roll, service commutation and revenue record room receipts; also under the orders of the Deputy Commissioner, any demands for which demand statements are already regularly maintained.

(3)  As soon as orders for the collection of any item of demand, to be entered in this register, have been passed at Sadr the Sadr Wasil Baqi Nawis will enter the demand in the appropriate register and note on the order for recovery the number and date of the entry in the running register.  Where the collection has to be made at the tehsil the file or other intimation of the order of recovery will be sent with the note as above to the tehsil where the Tehsil Wasil Baqi Nawis will enter the demand in his running register under the Sadr number and note that he has done so.  Rubber stamps should be provided for the purpose.

(4)  Similarly, where any item of demand is created by an order passed by a tehsildar, the tehsil Wasil Baqi Nawis will enter demand in his register under a tehsil number, noting the number and date of entry, and will send immediate intimation to the Sadr Wasil Baqi Nawis.

(5)  Where an order for collection is given without specification of the exact sum to be collected, the entry in the running register shall be made as soon as the amount due is ascertained and the entry will be first made in the tehsil or Sadr register according as the amount is actually ascertained at the tehsil or at Sadr.

The above procedure as to noting number and date of entry will be followed.

(6)  The Tehsil and Sadr series of numbers will be kept up separately both in the tehsil and Sadr Registers, and in each case a new series will begin with each revenue year.

(7)  Items of demand which are collected as soon as created must in all cases be entered in the running register under the above procedure.

(8)  At the end of each month column 9 will be totalled by the Tehsil Wasil Baqi Nawis for the months and a note of the detail of the total, distributed according to the Hal Tauzi heads, written across the page below the last entry.  The tehsildar and Naib-Tehsildar must examine these entries and initial the register before signing the certificate on the Tauzi referred to in paragraph 36 of this Standing Order.

(9)  The total will be the day that the siah is closed at each outlying tehsil and the demand so established will be entered in side-head 10 of tauzi A or in column 8 of tauzi B.  To enable the Sadr Wasil Baqi Nawis to check the demands entered in the tehsil tauzis, the Tehsil Wasil Baqi Nawis will enter on the tauzi a note of the last Sadr and tehsil serial number taken into account by him; and the Sadr Wasil Baqi Nawis will total his register accordingly and show the details as above.

(10)  The proper maintenance of these running registers is of the greatest importance and any failure to comply with the orders will be severely dealt with.  The Recordkeeper is instructed not to receive into the record room any file containing an order creating a demand under the heads for which the running register is kept unless a note by the Sadr or tehsil Wasil Baqi Nawis or both is also entered given the number and date of entry in the running register also.

(11)  The Superintendent’s check of the tauzi submitted to higher authority shall include a personal comparison of the demands entered in side-head 10 of tauzi A and in column 8 of the tauzi B with the demands entered in the Sadr Wasil Baqi Nawis’ running registers.

(12)  At the end of the year a statement should be made out showing all balance outstanding, that for the sadr running register should be checked by the District Revenue Officer and that for the tehsil by the Tehsildar and should thereafter be transferred to the running register of the ensuing year.  A certificate should be recorded by these officers both in the old running register and in the new running register to the effect that the balances outstanding for the year which has expired have been checked and transferred to the register for the ensuing year.

(13)  Detailed instructions are as follows :--

(a)  Assessment of waste land grants, leases, etc., lapsed and resumed muafis, jagirs, and Inams, Standing Order No. 7, paragraph 28.

Assessment of land released from occupation, Standing Order No.28, paragraph 89: -

Each case will be entered, but only if the land revenue will be fixed demand and some sum is to be collected as fluctuating land revenue before the demand comes on to the rent roll.  The entry shall be made as soon as any amount to be collected as fluctuating land revenue is ascertained.

(b)  Alluvion and dilluvion: - One entry for each tehsil will be made of the total amount to be collected as fluctuating land revenue in the tehsil and the entry will be made as soon as the statement prescribed in paragraph 6.5 of the Punjab Land Records Manual, is passed by the Deputy Commissioner – the amount to be collected is entered in column 6 of this statement.

(c)   Talbana:  The Monthly demand reported to the Collector in accordance with the orders given in Standing Order No.29, paragraph 12, will be entered as one item under a tehsil number.  Any special process, not entered in the tehsil registers, which is issued by the Collector will be entered by the Sadr Wasil Baqi Nawis as soon as orders are passed.

 (d)   Tirni and Sajji: - Where tirni and sajji demands, fixed for a term of years are not placed on the rent roll, the total demand of the year should be entered in the running register at the beginning of the year – details are not required.  Demands for tirni or sajji sanctioned year by year should be entered in full as soon as orders are passed, even though the demand or part of it is not recoverable during the year.  Individual entries however need not be made where a demand statement embracing several items is sanctioned.           

(e)  Single harvest leases should be entered separately, except where a demand statement embracing several items is sanctioned, in which case the total demand so sanctioned should be entered.

(f)  Waste land leases, the assessment of which will neither come on the rent roll nor be reported to the Commissioner under the ordinary rules for permanent fluctuating assessments will be entered separately each year during which the lease lasts.

(g)  Mutation fees: - The total demand for Mutation fees entered in the annual demand statement (paragraph 7.37 of the Punjab Land Records Manual) will be entered in the register of each tehsil as soon as the statement is received by the Tehsil Wasil Baqi Nawis.  Each fresh item of demand subsequently brought to light will be entered separately in the register.

(h)  Demands under the sale of Government estates and sale-proceeds of waste lands must be entered in the register, except where the number of items is considerable and special arrangements for recording the demand exist.

(i)  Deleted.

(j)  Where total demands are entered instead of individual items columns 6 and 7 of the register should be left blank.

30 and 31.       Cancelled.

B.  Village demand and Collection Statements (Khataunis)

32.  Preparation of Khataunis.  As soon as the revenue demand statements of the tehsil are ready, the Revenue Accountant opens an account of demands and collections (Khatauni) for each estate separately.  These accounts are entered in a separate sheet for each village and arranged in order.  The demand for land revenue and cesses and other items of revenue is entered at the head of the sheet, with details of the instalments by which it is payable, and payments are entered as received simultaneously with the entries in the register of dakhilas.

Note:    When the Khataunis are complete the Tehsil Revenue Accountant should prepare a statement of the gross harvest demand on account of local rate.  Details of the nature of the land revenue demand on which the local rate assessment is made need not be given.  This statement will be forwarded under orders of the Collector to the Zila Parishad, and it will be the duty of the District Revenue Accountant to furnish the Zila Parishad with a monthly collection statement in order to check the collection against the demand.  Alterations in the demand between harvest need not be separately reported but may be adjusted in the next succeeding statement.

33.  Items to be entered in the Khatauni  - As it is important that a district officer or tehsildar should be able to find without difficulty the entire demand of all kinds of which are made on each village, all demands authorized by Government and realizable through the village headmen should be entered in the ordinary village Khatauni prescribed above and separate Khataunis should be maintained.  Besides land revenue, fixed, fluctuating and “other” local rate and other ordinary cesses, the Khatauni should show such demands as, tirni dues, mutation fees and talbana demands, sajji and canal revenue.

34.  Items not to be entered - The village malba accounts will not be included in the Khatauni as they are not directly under the control of Government.  Nor will revenue assignments, and lambardari fees in cases in which the demands on these accounts are not paid into the tehsil.  Where commutation is not collected through village headmen, but by sirkardahs appointed to represent co-sharers in jagirs, separate Khataunis of commutation, arranged not by villages but according to the shares in the jagirs for which separate sirkardahs are appointed, become necessary.

35.  Date of entries - All fixed demands should be entered in the village Khataunis at the beginning of the agricultural year and, in the case of fluctuating demands, such as canal revenue fluctuating assessments, etc., the demand should be entered as soon as orders for its realization have been issued by competent authority.

C.  The monthly Collection Report (Tauzi)

36.  Tehsildar’s returns - The progress made in the collections is shown by a land revenue collection report (Tauzi Mal) submitted by Tehsildar to the Collector within one week of the close of the month to which it relates.  The tehsil tauzi will be in the form prescribed for the district tauzi the columns for names of tehsil and total of district being omitted, (see paragraph 43 below).

 The Tehsildar or Naib tehsildar must certify in his tauzi that the demand shown therein agrees with the demand shown in his Running Register (see paragraph 29) for the heads shown in that register.  The Sadr Wasil Baqi Nawis must also see that the demands shown by the Tehsildar agree with those shown in his Running Register.

The Tehsildar is responsible for seeing that the tehsil tauzi is prepared independently of the accounts submitted by the Sub-treasury Accountant.  Before submitting the tehsil tauzi the tehsildar should satisfy himself that the figures agree with the sub-treasury accounts and for this purpose the departmental clerk may have the tehsil tauzi verified by the Sub-treasury Accountant.  It is, however, the duty of the tehsildar to secure that this verification takes place after the tehsil tauzi has been prepared and that the tauzi is not prepared from the sub-treasury figures.

37.  List of balances - With the tauzi of the month in which the last instalment of the revenue on account of either the kharif or rabi harvest falls due a mauzawar list of  balances for that harvest of fixed land revenue and such fluctuating land revenue as is shown in D.I. statement, will be submitted in the annexed form:-

Estate Total demand of kharif or rabi as the case may be Amount received Balance Cause of  balance
1 2 3 4 5

In order to save clerical work the list accompanying the tauzi for the last instalment should be forwarded in original and returned after examination and orders to the tehsil.  In succeeding months the same list should be submitted with a supplementary one showing any necessary alterations or omissions, and this process should continue while balances remain.  Estates free from balances should be omitted or struck out when free.  Moreover, when, as in times of natural calamities such as flood, drought, hailstorm, locusts, famine etc.  suspensions have been ordered in whole or in some fixed proportion of the total demand for a large number of estates or part of the State, the estates and the demand and balance should be shown in lump under some compendious description, such as “Thirty villages in which suspensions have been ordered by Commissioner’s letter No.__________________ dated _____________________'' or “All villages of the Uttar assessment circle,'' or as the case may be.

 In column 5 it should be stated whether the balance are under “suspension,” “recoverable”, “undetermined” or “irrecoverable.” Balances on account of previous years will be similarly reported in mauzawar lists in such form and at such dates as the Collector, having regard to the special circumstances of his district and the desirability of avoiding unnecessary clerical work, may from time to time prescribe.

38.  Collection reports of rate.  Collection reports in the same or similar form are prepared for the local rate, but the entries, instead of being in detail for each estate are merely the totals for the tehsil.  A detailed mauzawar collection statement is kept up at the tehsil, and in some districts the book giving the details is sent up monthly with the abstracts, and returned after examination.

39.  (i)  The district tauzi shows for the whole district the progress made in the collections, the cause of any balances which may be due, and how far balances of previous years have been disposed of during the month.  It should be compiled in vernacular form the tehsil tauzi and the Superintendent of the Deputy Commissioner’s Office is responsible for seeing that it is correctly translated into English.  It is essential that the Sadr Revenue Accountant should prepare the tauzi independently of the accounts prepared in the treasury.  The only information the treasury should give is to be given in the certificate which the Treasury Officer attaches to the tauzi after it has been prepared.  If a discrepancy is discovered between the amount entered in the Treasury Officer’s certificate and the revenue accounts which can not be explained without delaying submission of the tauzi it should be noted that an explanation will follow.

(ii)  When it becomes necessary to reconcile such discrepancy the Collector should issue a formal order to the Deputy Revenue Officer and the Treasury Officer jointly to undertake the reconciliation, and they will be jointly responsible for seeing that whatever comparison of accounts is necessary leaves no scope for malpractice of any kind.  In particular treasury clerks should not be allowed to compare their accounts directly with the Tehsil Revenue Accountant.  The comparison should in the first instance be made by the Superintendent Treasury with the District Revenue Accountant.  If a comparison on accounts in the tehsil is necessary it should be made jointly by the Superintendent Treasury and the District Revenue Accountant.  The result of the reconciliation should be reported immediately to the Collector by the District Revenue Officer and Treasury Officer jointly and noted in the next tauzi.

(iii)  The tauzis are submitted direct to the Financial Commissioner’s Office, where they should reach by the 20th of the month, a copy being at the same time sent to the Commissioner who should retain it in his office.  In the column for remarks a brief explanation should always be given of the reason for the non-realization of balances.  The Commissioner should satisfy himself that recoverable balances are promptly collected, unless they represent land revenue the collection of which has been regularly suspended.

 (iv)  The Commissioner should prepare an abstract statement of balances from the tauzis and the statements of taccavi and abiana collections of the districts of his division in the following form and circulate it to the Collectors with such remarks and orders as he may think proper :--

Abstract statement of recoverable balances of land revenue, abiana and taccavi in the_____________division for the month of____________19_______

 

District FIXED LAND REVENUE FLUCTUATING LAND REVENUE
Kharif 19___. Rabi 19 ___. Previous years Kharif 19___. Rabi 19___. Previous years
             

 

OTHER THAN ORDINARY LAND REVENUE ABIANA TACCAVI
Current year Previous years Kharif19___. Rabi 19 ___. Previous years Act XIX of 1883 Act XII of 1884
             

A copy of the abstract and the remarks should be sent to the Financial Commissioner for information and should reach him not later than the 27th of each month.

(v)  No balance can be struck off the tauzi until adjusted by recovery of the amount or until sanction of competent authority to its being struck off is received.

40. Crediting of revenue paid into a treasury other than that of the district in which it is due - When land revenue is paid into the treasury of a district other than that in which it is due, the money will, when both treasuries are within the Punjab, be credited in the accounts of the receiving treasury, prompt information being sent to the treasury of the district in which the land revenue is due, and below the certificate attached to the tauzi  for the month will be entered a note of the amount realized, and the district on account of which it has been realized, with an intimation that its realization has been communicated to the Collector concerned.  The amount will not be included in the collections shown in the tauzi  of the receiving district.

The Collector of the district in which the revenue is due, shall, on receiving intimation of its realization, show the amount as collected in his tauzi and make a note at the foot of the certificate attached to his tauzi explaining the cause of differences thereby, occasioned between the collections and the cash account submitted to the Accountant General.

The practice of paying land revenue into a treasury other than that of the district in which it is due, is inconvenient and often leads to correspondence and inquiries.  It should, therefore, be discouraged as much as possible.  It is to be remembered that in the case of sums falling within the legal definition of “Land Revenue”, Land Revenue Rule 52 is that, with the exception of the cases mentioned in clauses (a)-(d) of the Land Revenue Rule 52(i), land revenue payable in cash must be paid at the office of the tehsil to which the estate belongs.  Persons wishing to pay land revenue due in another State can obtain remittance transfer receipts for the purpose at a premium when the amount exceeds Rs.150.

41.  Sale-proceeds of waste paper: - The amount of sale-proceeds of waste paper, when adjusted by book transfer should not be shown in the district tauzi until the waste paper bill has been returned, duly countersigned, by the Superintendent of the Jail.  The  amount of the bill should be entered in the tauzi for the month in which the bill is sent up to the Accountant-General, irrespective of the month in which the paper may have been supplied.  The date of submission of the bill should be noted at the foot of the tauzi.  A note should be made in red ink on the bill “shown in the tauzi for the month of..........”

42.  Monthly comparison of revenue accounts with Accountant-General’s monthly statement: -  Under the orders contained in Punjab Government Resolution No.1531, dated 6th August, 1889 (see Appendix E) a monthly statement of land revenue credits is furnished by the Accountant-General to the Financial Commissioner’s Office, and there compared with the district tauzis.  It is essential that all calls for explanation in connection with discrepancies brought to light in this comparison of accounts should be dealt with promptly by the Collector. 

TAUZI   FORMS
(A&B)
AND
TREASURY  OFFICERS  CERTIFICATE
(C)
A. –DEMAND, COLLECTIONS AND BALANCES ON ACCOUNT OF LAND REVENUE (ORDINARY COLLECTIONS)

 

    FIXED COLLECTION (LAND REVENUE AND MALIKANA
  DETAIL On account of 19__. On account of 19__. On account of  19__.     Total
    1 2 3 4 5 6
I. On Account of Previous Years (1) Balance on October 1, 19…
COLLECTIONS:-
(2) In previous months of year
(3) In month under report
(4) Total of (2)&(3)
BALANCE
(5) Irrecoverable (a)
(6) Suspended
(7) To be collected
           

 

    1 2 3 4 5 6
II. On Account of Current Years DEMAND:--
(8)On account of kharif
(9) On account ofrabi
(10) Total of (8)&(9)
COLLECTIONS:
(11) During previous year
(12) In previous months of year
Tehsil Tehsil Tehsil Tehsil Tehsil Total for District (B)
(13) In month under report On account of kharif
On account ofrabi
           
  (14) Total            
  BALANCE            
  (15) Irrecoverable
(16) Suspended inkharif
(17) Suspended inrabi
(a)kharif
(b)rabi
         
  (18) To be collected
(19) On account of kharif
(20) On account ofrabi
           
    1 2 3 4 5 6
II. On Account of Future Years COLLECTIONS
(21) During previous months
(22) During month under report
(23) Total
           

 

 

A. - DEMAND, COLLECTIONS AND BALANCES ON ACCOUNT OF LAND REVENUE (ORDINARY COLLECTIONS)

    FLUCTUATING COLLECTION A – TEMPORARY OFF THE RENT – ROLL (C)
  DETAIL Lapsed revenue free holdings Revision of assess-ment and progressive jamas Alluvion assess-ment Rents from leases of waste land Other items Total colms 7-11
    7 8 9 10 11 12
I. On Account of Previous Years (1) Balance on October 1, 19…
COLLECTIONS:-
(2) In previous months of year
(3) In month under report
(4) Total of (2)&(3)
BALANCE
(5) Irrecoverable (a)
(6) Suspended
(7) To be collected
           

 

    7 8 9 10 11 12
II. On Account of Current Years DEMAND:--
(8) On account of kharif
(9) On account of rabi
(10) Total of (8)&(9)
COLLECTIONS:
(11) During previous year
(12) In previous months of year
           
(13) In month under report On account of kharif
On account of rabi
           
  (14) Total            
  BALANCE            
  (15) Irrecoverable
(16) Suspended in kharif
(17) Suspended inrabi
(c) kharif
(d) rabi
           
  (18) To be collected
(19) On account ofkharif
(20) On account ofrabi
           

 

    7 8 9 10 11 12
II. On Account of Future Years COLLECTIONS
(21) During previous months
22) During month under report
(23) Total
           

(C). –  TREASURY OFFICER’S CERTIFICATE 

I hereby certify that the following sums have been credited as receipts in the cash account submitted to the Accountant General during the month and that intimation of misclassification (if any) detected has been sent to the Accountant General in Letter No._______________ dated ____________ 19___________.

 

On what account received                                     Amount

____________________________________________________________  Rs.      P.            

Land Revenue --

I.          Ordinary collections                  Fixed land revenue       …

Fluctuating land revenue            …

II.         Sale of Government estates                                          …

III.       Sale of Waste lands                                                        …

IV.       Service commutation                                                      …

V.        Recoveries of overpayments                                          …

VI.       Receipt from Additional land Revenue                           …

VIII.     Miscellaneous                                                                 …

  Treasury Officer

 

DISTRIBUTION OF TOTAL COLLECTIONS CERTIFIED TO
Reference to returns On What account received Amount Rs.P.
Form A, Column 6 Side-heads (3), (13) and (22) Fixed land Revenue
Form A, Column 12 and 32           Side-heads (3), (13) and (22) Fluctuating land revenue
Form B, II, Columns 3, 11, and 17 Sale of Government estates
Form B, III, Columns 3, 11, and 17 Sale of waste lands
Form B, IV, Columns 3, 11, and 17 Service commutation
Form B, VI, Columns 3, 11, and 17 Recoveries of overpayments  
Form B, VII, Columns 3, 11, and 17 Recoveries from Additional Land Revenue
Recoveries from Special Assessment
Form B, VIII, Columns 3, 11, and 17 Miscellaneous  
  Total  

Certified that intimation of Rs. __________________  realized in this District on behalf of ____________________ district has been sent to the Deputy Commissioner as required by Standing Order No.31, with letter No._____________________      dated ______________.

____________________

Collector

N.B.  If the total under each heads does not correspond with that certified by the Treasury Officer, the difference should be explained.

 

D - REPORT  OF  REVENUE  BALANCES

44.  Measures for recovery of land revenue.  The steps to be taken for the recovery of arrears of revenue are described in paragraphs 514-539 of the Land Administration Manual.  A list of the coercive processes permitted by Chapter VI of the Land Administration Manual will be found in paragraph 520.  No other process is authorised.  Prompt measures should always be taken to enforce payment if the revenue is not paid in, when due, unless, under the circumstances of the particular case, a suspension or remission of the current revenue demand appears expedient.  In such cases no time should be lost in reporting the circumstances and applying for the necessary sanction to such remission or suspension.

45.  Date of payment of land revenue by land-owners to lambardars - To enable lambardars to obtain process for the recovery of demands from recusant co-sharers before the date when they have to pay their instalment at the tehsil, the following order has been issued :--

“In exercise of the powers conferred upon him by section 63(I) of the Punjab Land Revenue Act, 1887, the Financial Commissioner hereby directs that land revenue shall be paid to the headman whose duty is to collect it by the land-owners liable for it ten days before the date fixed for its payment by the headman at the tehsil.”

46.  Collections always to be applied to meet any current demand first. When an arrear remains due at the end of the year, though sanction for the suspension of the demand has not been obtained, it is sometimes proposed to appropriate the collections on account of the ensuing year in liquidation of the arrears due before satisfying the current demand.  This course should never be allowed to be taken.  It has the effect of concealing the real state of the district from the controlling authorities, and it tends to bring about neglect of the proper measures for the recovery of arrears at the time they accrue, and to make it more difficult to collect the current revenue.  The collections should invariably be credited in the first place to the current demand.  When this has been satisfied credit may be given for any payment received on account of the arrear.

46-A.  Headman to supply list of defaulters to village Panchayat - 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 village 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.

47.  Classification of balances.  Balances are classified as –

(1)   Recoverable, under which there are two sub-heads: (a) under suspension (b) not under suspension;

(2)  Undetermined –

Under this head will come all balances on account of land taken for public purposes, dilluvion, reduction of assessment or other causes which render a remission necessary until sanction of competent authority to the remission has been received.

(3)  Irrecoverable –

All balances for the remission of which competent authority exists.  Such balances may be due to reductions in the revenue roll of the year on account of the taking up of land for public purposes, dilluvion, etc., sanctioned after the roll has been passed by the Financial Commissioner, or to remissions of land revenue sanctioned on account of calamity of season.

48.  Balances sheet - As soon as possible after the close of the agricultural year, the Collector should submit to the Commissioner of the Division a report in duplicate in the following tabular form on the balances of land revenue borne upon the fixed land revenue roll:

Statement of balances of land revenue borne upon the fixed land revenue roll in the_________________ district for the agricultural year 19________ and previous year

PART  I -- Balances of the year 19 ______ just ended

 

2 3 4 5 6 7 8
Year Serial No. of items References to correspondence sanctioning suspension, remission or reduction of Demand DETAIL OF BALANCES RECOVERABLE
Not under-suspension Under suspension Undetermined Irrecoverable Total
               
9 10 11
Recommendations of Collectors Recommendations of Commissioners Order of  Financial Commissioner
     

PART II -- Balances of Previous years

1 2 3 4 5 6 7 8
Year Serial No. of items References to correspondences sanctioning suspension, remission or reduction of Demand DETAIL OF BALANCES
RECOVERABLE      
Not under-suspension Under suspension Undetermined Irrecoverable Total
               
    Total          

 

9 10 11
Recommendations of Collectors Recommendations of Commissioners Order of  Financial Commissioner
     
     

Notes.-(1)  The reason of the existence of undetermined balances should be carefully noted.

(2)  The total of entries of column 8 of the Part I must correspond with the total entered in column 6 of the September tauzi.  A against side-heads 15 to 18 plus the total entered in column 15 of the same months tauzi B against side head IV: and the total of the entries in column 8 of Part II must correspond with the total entered in column 6 of the September tauzi A against side-heads 5 (less the amount struck off) 6 and 7 plus the total entered in column 7 of the September tauzi B against side-heads IV (less the amount struck off).

(3)  Any discrepancy between the amount remitted or reduced and that recommended to be struck off should always be explained.

49.  All balances to be shown. All balances should be entered in these statements, even though their remission may have been sanctioned.  The authority for striking a balance of fixed land revenue off the tauzi is the order of the Financial Commissioner on the balance statements, directing that this should be done.

The remarks made by the Collector should be complete and intelligible in themselves not referring for further particulars to the returns of the preceding year or to separate communications addressed to the Commissioner.

50.  Objects of the balance statements -  The main object of balance statements is to obtain authority for clearing the amount of balances which can not be realized.  It is the Commissioner’s duty to see that no recoverable balances are left uncollected without proper reasons being shown for the delay; but he should do this by issuing the necessary orders after examining the monthly tauzis, and especially those for March and September.

51.  Disposal of balance statement - The Commissioner, after recording specific recommendations regarding each balance, forwards both copies of the statement to the Financial Commissioner, who records his orders upon them returning one copy to the Commissioner and retaining the other for record in his own office.

52.  Balances of fluctuating and other land revenue.  As irrecoverable balances of fluctuating and other land revenue are remitted only and not also struck off by separate order, it is necessary to submit balance statements for such demand – the balances will be sufficiently reported in the tauzi.  Commissioners are competent to remit balances of such revenue and, where such remissions are required, Deputy Commissioners should obtain the necessary sanction upon the special report. *The Deputy Commissioner are, however, themselves competent to remit talbana dues in cases where they write off irrecoverable sums due on account of decrees passed by Panchayats.

*Financial Commissioner's Letter No. 53282-A, dated the 27th September, 1938.

E – STATEMENT OF REVENUE RECEIPTS UNDER THE HEADS CONTROLLED BY THE FINANCIAL COMMISSIONER.

53.  Statement of receipts controlled by the Financial Commissioner - A monthly statement of revenue receipts under the heads controlled by the Financial Commissioner is submitted in the following form, --

Statement of Revenue receipts under heads controlled by the Financial commissioners, claimable and realized and credited in the _____________ district for the month of ______________ 19 _____________

 

Major heads of income Minor and Sub-heads of income Demand for current year Actual realization during the month now reported on Actual realization form the commencement of the year to the close of the month now reported on Anticipated realization for the remaining months of the current year Total present estimate for current year (column 5 and 6) REMARKS
1 2 3 4 5 6 7 8
017-Interest-D-Other  interest receipts– Other receipt On the unpaid portion of purchase money of waste lands.            

 

1 2 3 4 5 6 7 8
029-Lands Revenue – Other receipts.
068-Misce-llaneous –General services – other receipts
On other accounts. Sale of houses and other properties including nazul properties.
1. Sale of lands
(a) Nazul land within the limits of municipalities and notified area committees
(b) Sale of town sites
(c) Sale of estates under Government management.
(d) Sale of undeveloped agricultural land.
(e) Sale of proprietary rights to tenants.
           

 

1 2 3 4 5 6 7 8
  2. Sale of other Government assets.
(a) Sale-proceeds of buildings.
(b) Other assets.
           
  3. Other items –
(a) Interest due on the sale proceeds of Government lands.
(b) Miscellaneous Deduct Refunds…..
           

Note:    The year referred to in the above Table is the Financial year. 

Collecting Officer

Certified that I have compared the figures under each head in columns 4 and 5 in this statement with the figures under the same heads in the Treasury account, and that they agree.

DISTRICT:

Dated:                         19 ______       Treasury Officer.

 F – STATEMENT OF MUTATION FEE

54.  Cancelled.

55.   Mutation fees - The demand on account of mutation fees for the ensuing agricultural year can be ascertained in September and a demand statement in the form given below should be sent to the Director of Land Records, by October 10th in each year.  The Director will furnish the Financial Commissioners with the consolidated demand by the 1st of November.

Comparative statement of demand on account of mutations fees for the agricultural Year_____________ in the district of _____________________

 

Year Detail TEHSILS REMARKS
    Total
19 Demand … … …        
  Collection … … …        
  Balances … … …        
19 Demand … … …        
  Difference +or -… … …        

Dated ______________19         Deputy Commissioner

NOTES. -(1)  Account for balances uncollected.

(2)  Explain the cause of differences between the demand of the past year and that of the current year.

56.  Cancelled.

G. – REFUNDS

57.  Refunds - Claims for refund of land revenue and local rate may be taken into consideration by the Collector, or officer incharge of a sub-treasury, on the application of the claimants or on a report from any officer subordinate to him or of his own motion. Form S.T.R. 34 of the Financial Hand Book No.1 should be used.

58.  Refund of revenue fines - For the refund on appeal of revenue fines inflicted under section 149 or other section on the Land Revenue Act, the following alternative procedure is authorized.  When an appeal is accepted and a fine remitted, the form of refund of judicial fines prescribed by the High Court of Judicature should at once be filled up, signed by the Court or officer ordering the refund and sent to the Treasury Officer in order that the certificate at the foot of the form may be filled in by the Superintendent, after which it should be delivered for presentation at the treasury to the person whose fine has been remitted.

59  Authority required.  (i) The sanction of the Collector is sufficient authority for the refund of sums credited to Government when the refund is on account of erroneous collections, or is rendered necessary by an order which he was competent to pass, or in consequence of an assignment of land revenue having been granted with retrospective effect.

(ii)  The sanction of the Commissioner must be obtained for refunds on other account.

60.  Certificate required with an application for a refund - Every application for refund must be accompanied by the certificate of the Revenue Accountant (Wasil Baqi Nawis) and the Treasury Officer or Sub-Treasury Officer, that the sum was credited on a specified date and in a specified item.  The application must also contain a sufficient explanation of the grounds on which the refund is proposed.

61.  Refund of revenue by money orders - Amounts of less than 25 paise due for refund should be credited to Government.  Refund not exceeding Rs.25 should be sent to the payee by postal money order without any previous notice being sent inviting him to receive the money personally at the treasury.  The money order fee will be paid by Government.  When the amount of refund exceeds Rs.25 but does not exceed Rs.100 the refund may be made by money order subject to the following rules: -

(1)  On receipt of a refund order passed by the Collector or other officer concerned, the Treasury Officer may at his discretion issue a notice – (a) inviting the person to whom the refund is to be made to receive payment at the treasury, and (b) intimating that on failure to comply with the invitation within one month (or such longer period as may appear necessary) the amount of refund will be remitted to payee by postal money order at his expense.

(2)  When the payee appears in person at the treasury, the Treasury Officer should see that no avoidable delay occurs in getting the voucher for the refund signed by the payee who may then receive the payment personally or by a duly authorized agent or by money order at his own expense.

(3)  When a money order is issued it shall be accompanied by a receipt in Form S.T.R. 34 of the Financial Hand-book No.I or stereo A and T/ Deposits No.261 of the Indent of treasury forms, as the case may be.  The full amount of the refund and the deduction made therefrom on account of the money order fee should be clearly shown in such receipt.

(4)  The post office will get the receipt referred to in rule 3 signed by the payee when the amount of the money order is paid to him and will then return the receipt to the Treasury Officer making the payment, who will dispose it of in the usual way.  The Accounts Department will then accept such voucher as a valid receipt for the full amount of the refund entered therein.

H – PUNITIVE POSTS

62.  Realization of cost of punitive posts - The cost of the police establishment at a punitive post is realized half yearly in advance along with the land revenue instalments, and the salaries are paid monthly by the Collector on receipt of a bill from the Superintendent of Police.  If the order for the location of a punitive post is received after the revenue instalments have been collected, the amount due for the broken period is realized at once in advance, and future collections are made with the ensuing revenue instalments.

I. – Payment of Land Revenue and Other Government Dues into a Sub-Treasury Either in person or by means of Registered and Insured Letters or by Money Orders

63.  Rules regulating such remittances and the responsibilities of tehsildars and other officials in this behalf will be found in Appendix A/B.

J.—Proper Maintenance of Land Revenue Accounts

64.  Instructions regarding the proper maintenance of land revenue accounts are contained in Appendix D.

Appendix  A

Rules framed by the Financial Commissioner for the payment of land revenue and other Government dues into a sub-treasury either in person or by means of registered and insured letters, or by money orders

PART  I.  WHEN PAYMENT IS MADE IN A SUB-TREASURY WHERE THERE IS A BRANCH OF THE STATE BANK OF INDIA, IN PERSON OR THROUGH AN AGENT.

The collections of tehsils are required to be passed on promptly for payment into the sadr treasury, or the local branch of the State Bank of India for following procedure being observed:-

(a)  The arzirsal is presented to the Tehsil Wasil Baqi Navis at the tehsil, whereafter the usual verification of the correctness and proper distribution of the amount tendered by reference to the village khatauni, the dakhila is prepared in quadruplicate (distinctly marked, “original”, “duplicate”, “triplicate” and “quadruplicate” by the Tehsil Wasil Baqi Navis (who retains the arzirsal) and is signed by the Tehsil Wasil Baqi Navis and the Sadr Tehsildar, (or the Naib-Tehsildar if he is absent).

The forms of arzirsal and dakhila are given at the end of these rules.­­­­­­­­­­­­­_____________________________________________________________________

NOTE.  In the case of land revenue collections, the Patwari  bound to help the headman by explaining the account, 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 money.  He should give each headman for presentation at tehsil the arzirsal, showing under the proper heads, the amounts to be paid in.

___________________________________________________________________________

(b)  The forms of dakhilas required for use at sadr tehsils should be printed in four foils, three being required for sending to the sadr treasury and the fourth being retained in the tehsil as a counterfoil.

(c)  Wasil Baqi Navis should fill up the columns in the following forms:-

Challan No.______________ Date________________ Name of Lambardar _________________ Village _______________ Hadbast No.____________________  The remaining columns should be written up on return of the "duplicate" in the locked box from the sadr treasury, care being taken to correct,  if necessary, the total amount already recorded in column 12.

(d)  The person tendering payment is then sent to the treasury with the three copies of the dakhila.  He presents them to the sadr treasury.  The Treasury Officer puts the seal of the treasury on the dakhila form in token of the verification of the correctness of the head of account into which the money is to be credited and hand over all the three copies of the dakhila form to the Lambardar or his agent for depositing the amount in the State Bank of India.

(e)  On the presentation of the three copies of the dakhila form to the State Bank of India by the Lambardar or his agent, the Bank receives the cash as shown in the dakhila form and then puts its seal alongwith the signatures of the bank official in token of having received the amount.  The State Bank of India then returns original copy of the dakhila form to the tenderers as a receipt and sends the other two copies to the treasury concerned.

The treasury office after having received the dakhila forms from the banks retains one copy in the treasury whereas the other copy is sent to the tehsil office.

(f)  From the duplicate dakhilas received back from the sadr treasury, the Wasil Baqi Navis would write every day an abstract called the goshwara in the form prescribed for dakhila receipts.  The abstract is then totalled up to show the total collections as also the totals under each heads of account.  Particulars of dakhilas issued up to the evening of the previous day but not yet acknowledged, are next detailed in red ink.  Thus completed, the goshwara is placed in the locked box which is then returned to the sadr treasury.

(g)  The goshwara is prepared with the object of having a daily comparison between the records of Wasil Baqi Navis and those of the sadr treasury.  The treasury clerk should see that all items shown in black ink in the goshwara have been duly credited in the treasury accounts, and that none of the items entered in red ink have been so credited.  The Tehsildar and Tehsil Wasil Baqi Navis are responsible that enquiries are made about any dakhilas not returned by the sadr treasury on the date of their issue or the next day.

PART  II

1.  At outlying tehsil, which have their own sub-treasuries, the arzirsal on account of land revenue should be presented in the first instance to the Tehsil Wasil Baqi Navis, who should verify the correctness and proper distribution of the amount tendered by the reference to the village khatauni, and then sign the arzirsal as correct.  The arzirsal thus examined and certified as correct should then be handed to the Treasury Official who, if there be no objection to the receipt of the money, should retain the arzirsal and prepare a dakhila in triplicate, taking care to see that the entries made therein under their respective heads of account, work up to the total amount of the arzirsal.  The payer should then be passed on to the Tehsildar for allowing him to deposit the money.  Thereafter, he would present the dakhila form in triplicate to the tehsil treasurer for receiving cash.

2.  The Tehsildar or Tehsil Treasurer should then receive the amount, test it and enter it in his cash book, and sign and return all three copies of the dakhila, after specifying thereon the amount actually received, and nothing deductions, if any, made for short weight or false coin.  The three copies of the dakhila, signed by the Tehsildar, should then be handed over to the Treasury Official, who should make the entry in his day book or register as the case may be, himself sign the dakhila in triplicate, and obtain the signature of the Sub-treasury Officer thereon.  One copy marked “original” of the dakhila thus completed which will be the only proper acquittance, should be given to the payer, the “duplicate” to the Tehsil Wasil Baqi Navis, to enable him to write up his account and returns independently of the Treasury Official, and the third copy marked “triplicate” should be retained for record in the Sub-Treasury.

3.  As an alternative to the procedure described in paragraph 2, Deputy Commissioners are allowed the option of introducing the system of payment of land revenue into the Treasury without pre-audit of the Wasil Baqi Navis.  According to that system it is essential in the first place that correct kistbandi should be supplied to every Patwari or each of his villages.  With the assistance of the kistbandi the patwari may be expected to give correct arzirsals to each headman paying in an instalment of land revenue.  The person tendering payment should then take the arzirsal to the Treasury Official; and the remaining procedure will be as in paragraph 2 above.

PART  III.  IN CASES WHERE THE OUTLYING TEHSIL BANKS WITH THE LOCAL BRANCH OF THE STATE BANK OF INDIA, THROUGH THE SUB-TREASURY.

(a)  A register of chalans issued is maintained at the tehsil by the Tehsil Wasil Baqi Navis.

(b)  The arzirsal is presented at the tehsil, where the Tehsil Wasil Baqi Navis prepares a chalan, or memorandum of particulars, in triplicate.

(c)  After examination, the Tehsil Wasil Baqi Navis should enter the chalan in the appropriate register of chalans issued and should write on both the original and duplicate the word “correct.”

(d)  He should then affix his initials and the date to the chalan, specify the head of account and make over, after approval of the Tehsildar (or the Naib-Tehsildar if he is absent), the original and duplicate to the tenderer, who should proceed with them to the bank.

(e)  At the bank the money should be received and credited, and an acknowledgement granted to the Lambardar on the original chalan, the duplicate being retained by the bank forwarded to the (treasury or) tehsil with the bank’s daily account, to enable the Wasil Baqi Navis to mark off in the register of chalans issued and enter payments in the khatauni (village demand and collections statements).  No amount should ever be entered as paid in the khatauni until it has actually been credited in the bank.

Note.  It is noted that there are also some outlying tehsils which deal direct with the local branch of the State Bank.

FORMS

The form of the arzirsal is in vernacular and contains the following information :--

1.  Village.

2.  Detailed distribution of the amount tendered under each head of account.

3.  By whom tendered and by whom conveyed to the Sub-Treasury.

The dakhila receipts are in the following form:

DAKHILA FORM

Chalan No. _____________ Dated_________________ Name of Lambardar ___________________ Village ________________ Hadbast No.__________________

029- LAND REVENUE                Amount

1.    Fixed Collections

(Fixed Land Revenue).

2.    Fluctuating Collections.

3.    Additional Land Revenue.

4.    Cmmercial Crops Cess.

5.    Recovery of Overpayments.

6.    Mutation Fee.

7.    Consolidation of Holdings Fee.

8.    Rents of land leased for single year or harvest.

9.    Haq-ul-Tehsil (Collection Fees).

10.  Normal Rate.

11.  Revenue Talbana.

12.  Copying Fee for the preparation of  produce statement and five yearly abstracts of receipts.

13.  Fines & forfeitures.

14.  Receipts from Special Assessment

15.  Misc. receipts.

16.  Total :--

106 – MINOR IRRIGATION                AMOUNT

Water Rates of                                 Division                        Circle

            Total :--

132 --   MULTIPURPOSE RIVER PROJECTS

1.  Water rates of                         Division                        Circle

2.  Owner’s rate of                     Division                        Circle

            Total :--

133 --   IRRIGATION, NAVIGATION, DRAINAGE AND FLOOD CONTROL PROJECTS.

1.  Water rates of                         Division                        Circle

2.  Owner’s rate of                     Division                        Circle

            Total :--

847 --   DEPOSITS AND ADVANCES (b) – DEPOSITS NOT BEARING INTEREST – OTHER DEPOSITS OF LOCAL FUND

Samiti funds                                        Samiti

Zila Parishad

            Total :--

843 --  CIVIL DEPOSITS, ETC., REVENUE DEPOSITS

            Total :--

            GRAND TOTAL

            Amount in Words :--

PART IV:   RULES  FOR  PAYMENT  OF  LAND  REVENUE  AND  OTHER    DUES  BY  MEANS  OF  REGISDTERED  AND  INSURED  PARCELS  AT  TEHSILS

1.  If an insured parcel does not exceed  the value of Rs.250 the postman will present it before the Tehsildar or the Naib-Tehsildar, and if both of them are present in the tehsil before the Tehsildar, who should satisfy himself as to the correctness of the seals and the condition of the cover, and if it is found in order in all respects, he should sign the receipt and return it to the postman.

2.  If an ensured parcel exceeds the value of Rs.250 a notice of its receipt will be sent by Post Office, and on receipt of such intimation from the Post Office, the Tehsildar or the Naib-Tehsildar, should by a written order, direct the Tehsil Treasurer or Tehsildar to take delivery of such parcel in-outlaying tehsils; in the sadr tehsil where there is no Tehsildar, the Tehsil Wasil Baqi Navis should take delivery.

3.  The man deputed should examine the seals on the cover and its condition, and on taking delivery of it should sign the receipt in the Post Office, and at once present the parcel before the tehsildar or Naib-Tehsildar, and, if both of them are present in the tehsil, before the tehsildar.

4.  The tehsildar or naib-tehsildar should open the parcel in the presence of the tahsildar or in sadr treasuries the Tehsil Wasil Baqi Navis and count its contents.  After ascertaining that the amount tallies with the total amount of the arzirsal found in the parcel he should have the amount entered in the register prescribed below in his presence.

5.  A register of the money received in this way should be maintained in the following form:-

 

Date of receipt Name of remitter or person making payment No. of parcel or money order, with amount No. of currency notes with their value Total amount received
1 2 3 4 5
         

 

Nature of demand Demand due Signature of treasurer, Wasil Baqi Navis  or other official concerned Signature of officer incharge of the sub-treasury Date of credit into the treasury or bank, with signature of tehsildar or naib-tehsildar  with number of dakhila Remarks
6 7 8 9 10 11
           

The register should be kept in the custody of the Wasil Baqi Navis.  He should see that all entries in the register have been made in the presence of the officer incharge with proper care and precision.

6.  After the entry has been made in the register the Tahsildar (or Tehsil Treasurer) or the Tehsil Wasil Baqi Nawis should take away the currency notes and the cover, but before doing so he should make sure before the Tehsildar or Naib-Tehsildar, if any bad or forged currency notes have been sent in the parcel, and if so, record  a note in the remarks column of the register which should be attested by Tehsildar or Naib-Tehsildar.  The remitter will then be responsible for any shortage of money of forged notes found in the insured parcel.  A written intimation should also be given to the sender, and the cover will be sent back to him for the purpose of enquiry from the Post Office.

7.  When any defective or forged currency note is found or when currency notes are insured for less than their value, or without a correct arzirsal or of an insufficient amount or without the receipts which are due from the chaukidar and the patwari, the Tehsildar or Naib-Tehsildar should report the lambardar responsible to the Collector for stoppage of his pachotra (Financial Commissioner’s letter No.721-523-B-10, dated 11th June, 1919).  The Collector will also no doubt take such criminal action as may be necessary in the case of forged notes.

8.  If  in any insured parcel any sum if found to be in excess of the demand the excess money should be returned to the remitter less money order commission.  The money order receipt will be affixed in the register and the number, date and amount of money order entered in the remarks column.

9.  As regards crediting the money, the circumstances differ as follows:

(1)  In Sadr Tehsil, the Tehsil Wasil Baqi Navis takes charge of the arzirsal money and prepares the dakhila in quadruplicate.  Three copies of the dakhila duly signed by the Tehsildar or Naib-Tehsildar should be taken personally by the Wasil Baqi Navis  to the Sub-treasury.  He should verify the head of accounts, enter it in the cash book and return the copies of the dakhila duly signed by the Treasury Officer to the bearer for depositing the amount in the Bank.  The bearer after depositing the money in the Bank will hand over one copy of the dakhila form to the Treasury, one to the Tehsildar and retain one copy with him as token of acknowledgement of the amount deposited by him in the Bank.  The copy returned by the bearer to the Tehsildar should be sent by the Wasil Baqi Navis to the sender of the insured parcel.  But before he does so, he completes his record including column 10 of the register prescribed, which should be initialled by the Tehsildar or Naib-Tehsildar.

Note:    The Tehsil Wasil Baqi Navis should furnish security of not less than Rs.500/- for handling Government money.

(2)  In an outlying Tehsil which has a Sub-Treasury, the arzirsal is given to the Tehsil Wasil Baqi Navis and the money is received by the Tehsildar or Tehsil Treasurer.  The dakhilas are prepared by the Wasil Baqi Navis  according to the arzirsal after checking.  Thereafter, the procedure for depositing the money as described in Part II should be followed, except that the original dakhila duly receipted by the Treasury should be sent to the  Tehsil Wasil Baqi Navis  who shall be responsible for sending the same to the Lambardar concerned by registered post—See rule in Part II.

(3)  In outlying Tehsils which bank with the total branch of the State Bank of India, the money should be received by the Tehsildar who should take it to the Bank with the Chalan prepared by the Tehsil Wasil Baqi Navis duly verified by the Treasury and deposit it in the bank.  The copy of the Chalan/dakhila returned by the bank should be made over to the Tehsil Wasil Baqi Navis who after completing  his register of chalans, would send it to the sender—See also rules in Part III.

PART  V—Deleted.

PART  VI—OTHER MONEY ORDERS OR PERSONAL PAYMENTS

1.  In the register of receipts in the form given in rule 5 of Part IV other sums and money orders, such as fines in criminal cases and other dues should also be entered.

2.  Such money order or cash should first be presented before the officer incharge of the Sub-Treasury who should send for the official concerned.

3.  The official concerned should enter up the register and prepare a chalan in duplicate for the amount and enter up the register of chalans.

4.  The amount received should then be handed over with the chalans to the Tehsildar to the Sadr Treasurer or to the bank as the case may be, and acknowledgement obtained.

5.  The procedure thereafter should be as already detailed in the rules for payments made personally or otherwise and differing in the three ways in which money is credited at Sadr Tehsils, outlying Tehsils and Tehsils banking direct with the State Bank.

6.  Any amount received in excess of the demand should be returned to the remitter, less money order commission, and the money order receipt should be pasted in the register.

PART  VII—GENERAL

1.  The Tehsildar or Naib-Tehsildar should be responsible to see that all sums received are credited into the Sub-Treasury the same day.  If, however, this is impossible for any reason the Treasurer should deposit in a separate box the money with other sums in his charge in the double lock chamber for safe custody.

2.  Except as stated below no one but the Tahsildar, or in the case of Sadr Tehsil the Sadr Treasurer, should receive or handle money, and it is strictly forbidden for Wasil Baqi Navis  to do so.  The Tehsildar is responsible for preventing the practice of payment of land revenue to the Wasil Baqi Navis  by persons tendering the same.

The only exception to this rule is the receipt of dues by registered and insured parcels by the Wasil Baqi Navis in Sadr Tehsils..

In no circumstances must peons be employed in Sadr Treasuries.

3.  If two dakhilas are brought back instead of one only, the Tehsildar should at once draw the attention of the Treasury Officer to the fact.  Only one copy of the dakhila should be given by the treasury staff to the peon.  The second copy should be sent to the tehsil in the locked box as in the case of collections paid in direct by village headman and others.

4.  Forms of dakhila receipts should be printed in quadruplicate and bound in books of 50 each;  they should be numbered in a series before being brought into use.

5.  Except in cases in which chalans are necessary and receipts given for money paid for service stamps, the dakhila is the only recognized for acknowledgement of money paid into the sub-Treasury; it must be signed by the Treasurer, the Treasury Official and the Sub Treasury or Treasury Officer.

6.  The counterfoils retained by the treasury official will serve the purpose of a register of a dakhila; no other separate register should be maintained for the purpose either by the Treasury Official or Wasil Baqi Navis.

7.  The formal acknowledgement should be given in the form of the dakhila  prescribed for land revenue receipts, the triplicate required for the Wasil Baqi Navis  not being necessary in the case of other receipts.  The preparation of the dakhila receipt is not necessary in the case of Public Works, Post Office and other departments sending a remittance book with their payments to the Sub-Treasury as the Sub-Treasury Officer’s (and Tahsildar’s) receipt will be recorded in that book in the columns provided for the purpose.

8.  The Cypher Code of the Reserve Bank of India is confidential and should be kept in a safe or strong room of the 
Sub-Treasury.  During the day when the case is taken out of the safe or strong room, it should invariably remain in the personal custody of the  Officer-in-Charge of the sub-treasury.  Overnight, the key of the safe of strong room wherein the Code is deposited should ordinarily remain in the personal custody of the Officer in-charge.  The keys should not be held by some other official, without the previous permission of the Deputy Commissioner.

These instructions do not debar the Treasurer from keeping one key of the double lock of the strong room as authorized under rule 3.11(5) of the Punjab Financial Rules, Volume I. (1965).

9.  When a loss of the Cypher Code is reported, the Reserve Bank  has immediately to send telegram to all important centers throughout India, as fraud is possible if the Code falls into unauthorized hands.  Such telegraphing and the cost of printing and supply of copies of the emergency code to all branches of the Bank and Treasuries, etc., involve a heavy expenditure.  There is, in addition, the risk of loss due to a bogus transaction.  The Punjab Government has accepted liability to recoup such expenditure in future unless it can be clearly established that the loss was due to some outside cause and not to the negligence of the officer responsible for the safe custody of the Code.

The Punjab Government have also decided that if any such payment has to be made to the Bank, it shall be made good by the officer from whose negligence the claim of the Bank arises.  The safe custody of the Code demands extreme care. 

10.  When a Code is lost, telegrams and subsequent reports made to the Bank are to be repeated to the Secretary to Government in the Finance Department.

APPENDIX   B
Deleted

APPENDIX   C

Rules framed by the Financial Commissioner for the collection of demands other than Land Revenue at District and Tehsil Offices

1.  This appendix does not deal with canal demands which are dealt with in Standing Order No. 61; with taccavi dealt with in Punjab Land Improvement and Agriculturist Loans Manual; with fines dealt with under the orders of the High Court; and with excise and stamp dealt with in separate orders of the Financial Commissioner.

2.  The Deputy Commissioner in addition to items above mentioned, is responsible for the collection of various Government demands which may be classified as follows: -

(1)  Receipts for which the Financial Commissioner is the head of department.

These are 017—D—other Interest Receipts—other Receipt, 065—Other Administrative Services—A—Administration of Justice—Service and Service Fees, 065—Examination fee, 068—miscellaneous General Service—Other Receipts.

(2)  Receipts for which the Deputy Commissioner is the collecting officer but the Financial Commissioner is not head of department;

030-Stamp and Registration fees, 065 – other Administration of Justice—Other Receipts, 056-Jails-other receipts, 065—other Administrative Service—Other receipts, 058-Sundry printing, 068-Miscellancous General Services—Unclaimed deposits, and 029—Land Revenue—Other Receipts.

(3)  Receipts for which the Deputy Commissioner is not the collecting officer, as laid down in Appendix C of the Budget Manual, but which he collects on behalf of other departments.

Examples of this last class of receipts are various items which are recoverable as arrears of land revenue.

3.  In order to watch these collections a running register shall be kept up by each Tehsil Wasil Baqi Navis and a separate at Sadr for each Tehsil by the Sadr Wasil Baqi Navis.

The form will be as follows:

(0)  Account head.

(1)  Serial No.     Sadr.

(2)  Serial No.    Tehsil

(3)  Date of entry.

(4)  Date of order.

(5)  Officer passing order

(6)  Village.

(7)  Person from whom due.

(8)  On what account due.

(9)  Amount.

(10)  Amount paid.

(11)  Date of payment.

The procedure for making entries will be as laid down in paragraph 29 of this Standing Order, sub-paragraphs 3 to 7.

The proper  maintenance of these registers is of the greatest importance and any failure to comply with the orders will be severally dealt with.  The vernacular record keeper is instructed not to receive into the record room any file containing an order creating a demand under the heads for which the running register is kept unless a note by the Sadr or Tehsil Wasil Baqi Navis or both is also entered giving the number and date of entry in the running register.

4.  A list of payments showing :-

(0)  Account head.

(1)  Serial No. Sadr.

(2)   Serial No. Tehsil.

(10)   Amount paid

(11)   Date of payment.

Will be sent from the Tehsil monthly.  After the Wasil Baqi Navis  has incorporated these in his register, he will put it up for the inspection of the Deputy Commissioner or officer designated by him.

5.  At the end of the year, a statement should be made out for each section of the running register showing all balances outstanding.  That for the Sadr running register should be checked by the District Revenue Officer and that for the Tehsil by the Tehsildar and should thereafter be transferred to the running register of the ensuing year.  A certificate should be recorded by these officers both in the old running register and in the new running register to the effect that the balances outstanding for the year which has expired have been checked and transferred to the register for the ensuing year.

APPENDIX   D

Instructions for the proper maintenance of land revenue accounts

1. (a)  Financial Commissioners Office letter No.3098-A, dated the  24th July, 1941 addressed to all Commissioners and Deputy Commissioners required that a “Day Book” should be maintained by the Tehsil Wasil Baqi Navis in accordance with paragraph 18 of Financial Commissioners Standing Order No.14 and sub-para (a) of paragraph 79 of the Sub-Treasury Manual in the form convenient for each district.  The “Day Book” is essential in order to ascertain whether all the accounts of land revenue, etc., received on any particular date, have been property incorporated in the relevant village khataunis.  If this is not being done already, a register should not be opened showing details of each dakhila by which payment is made in the Sub-Treasury.  At the end of the day all the columns of the Day Book should be totalled and compared with totals of the Sub-Treasury Register.  The Treasury Official should sign the Day Book in token of this comparison.  In this behalf, paragraph 85(b) of the Sub-Treasury Manual may be consulted.

(b)  At the headquarters Tehsil the Day Book (Tahrij) should be completed with the dakhila received in the locked box from the Sadr Treasury.  After making the relevant entries in the khataunis, the Goshwara, vide paragraph 18(b) of the Sub-Treasury Manual should be prepared and signed by the Wasil Baqi Navis and returned to the Sadr Treasury.  The Treasury Receipt Clerk should make comparison with the entries of his register and sign the Goshwara in token of his having done so.  If any discrepancy is discovered, it should be rectified at once.

(c)  After the dakhilas have been entered in the relevant khataunis, the entries in the Day Book should be compared with the khataunis and initialled by the Wasil Baqi Navis in token of this comparison.  This will safeguard against mistakes due to misplacement of any dakhila.

(i)  The Tehsildar/Naib-Tehsildar should check the Day Book regularly every week in a consecutive order from 1st October to 30th September, next;

(ii)  After having checked every collection entry in the khatauni from the original  Treasury Chalan, Tehsildar/Naib tehsildar will also compare it with the Day Book, and then initial the recovery posting in the khatauni.

(iii)  He should also record a certificate in the following form:-“Weekly certificate from______________to_______________ Certified that I have checked the entries made in the Day Book and khataunis with the original Treasury Chalans for the period mentioned above and found correct Postings in the khataunis have been compared and initialled.  Wasil Baqi Navis initialled every entry in Day Book after posting in the khataunis.

Tehsildar/Naib-Tehsildar.”

2.  At the end of each agricultural year various columns of the khataunis  should be carefully totalled in order to find out the total receipts, balances and excess recoveries under each head. The last column of total is not generally totalled. This should be done in future and the totals of all other columns tallied with the grand total worked out by totalling  the last column.

3.  At present the balances of previous years are grouped together and the village khataunis do not show the year wise detail of old arrears. The existing forms of the khatauni and the Tauzi clearly suggest yearwise details of old balances.  Hence the balances relating to the year prior to 1944-45 should remain grouped together as before.  The balances of the future years should, however, be kept apart from the previous balances  and carried over separately in the new khataunis to be started every year in October.  Balances of future years will be kept separately in the khataunis to be prepared in due course.  This does not mean that the total of the balances of the previous year is not required.  After giving yearwise details the total should be worked out and entered below in order to find out the total arrears due from each estate.

4.  As required by paragraph 33 of this Standing Order, all village demands, which are to be realized through  Lambardars, should  invariably be entered in khataunis, so that the Tehsildar or the Wasil Baqi Navis  could at once see the total demand of the village.                             

5.  In order to verify the correctness of the accounts, it is essential that at the end of September each year, a village-wise statement of balances (baqaya and fazla) should made out and pasted at the end of the khatauni.  With the help of this statement, the Tehsil Wasil Baqi Navis should satisfy himself of the correctness of his accounts.  A copy of the statement should also be sent  to the Sadr along with the Tauzifor the month of September to enable the Sadr Wasil Baqi Navis to check the Tauzi figures.

6.  While auditing the Tehsil accounts the District Revenue Accountant should check cent per cent demand entries of the village khataunis by comparison with kishtbandi statement showing demands of mutation fees, copying and inspection fee of patwaris records, water rate, etc.  He should also see that the balances worked out in the previous years’ khataunis are correctly brought forward in the khataunisof the current year.  He should at the same time check at least 15 per cent of the entries relating to recoveries shown in the khatauni with Dakhilas and Day Book.

APPENDIX   E
(SEAL)

GOVERNMENT  GAZETTE
PUNJAB  AND ITS  DEPENDENCIES

Published by Authority

 No. 24  LAHORE, THURSDAY, AUGUST 22, 1889     OF 1889

CONTENTS 

Part I—Punjab Government Notifications
And Orders
Part I—A.—Boards and Committees.
Part II.—Republications from the Gazette of India.
Part III.—Notifications by the Financial Commissioner, Accountant General, Medical and Jail Departments, Miscellaneous Notices and Advertisements.
Part IV.—Acts of the Governor-General’s Council assented to by the Governor-General:-
Nothing for Publication
Part V.—Bills introduced into the Council of His Excellency the Governor-General for making Laws and Regulations, or published under Rule 22:-
No.10 of 1889.—A Bill to amend Act XXXVI of 1858.
Supplement
PART I.—STATISTICAL
Weather Report for week ending 20th August, 1889.
 
Report of Rainfall for week ending 11th August, 1889, rendered by the Department of Land Records and Agriculture.
Irrigation Operations of the Fasl Kharif of 1889 upto 31st July, 1889.
Irrigation Operations of the Rabi crop of 1888-89 on Inundation Canals
Weekly Return of Births and Deaths for week ending 27th July, 1889.
PART II.—GENERAL
Review of the Budget Estimates for 1889-90.
Report on the Government Agriculture Horticultural Gardens, Lahore, for the year 1888-89.

PART  I.

PUNJAB  GOVERNMENT  NOTIFICATIONS  AND  ORDERS
DEPARTMENT  OF  FINANCE  AND  COMMERCE

Proceedings of the Hon’ble the Lieutenant Governor in the Financial Department.—No.1531, dated 6th August, 1889

Resolution:  By the Punjab Government’s Resolution No.299, dated 5th February, 1876, as amended by Circular No.1442, dated 23rd April  1879, a collecting officer and a controlling authority were appointed in respect of each item of income in the accounts of the Provincial Services, the General Local Fund and the Police General Fund. The collecting officer was to be responsible for seeing that all income claimable was duly claimed, realized and paid into the Treasury; and to this end he was to be supplied by the Accountant-General at the beginning of each year with a statement of the estimated receipts of the year under each head for which he was responsible.  The duty of the controlling authority was, generally, to check and supervise the Collector and, by comparing monthly statements of treasury credits supplied by the Accountant-General with returns of realizations submitted by the collecting officer, to satisfy himself that all collections had been duly paid into the Treasury.  Each controlling authority was to submit to Government at the end of each year statement, of the receipts and charges of the Provincial Services for that year, in which the facts of the year were to be compared with the estimates and with the facts of the preceding year.  Lastly the Accountant General was to supply the Government with a monthly variation statement comparing the receipts and charges of the Provincial Services and Local Funds during each month and during the year upto date with the estimates of the year and the realization of the previous year for the same periods.

2.  Punjab Government’s Nos. 1095 and 1097 dated 19th April, 1880: - Apart from the procedure above described, which related only to the Provincial Services of the scheme of decentralization in force before 1877-78 and to the General Local and Police General Funds, rules existed in the Account Codes of the Government of India providing for (1) a monthly comparison of treasury statements of revenue under nearly all the heads of account, whether Imperial or Provincial, not covered by the Local Government’s Orders of 1876, with returns submitted by collecting officers; and (2) in the case of some items of the nature of fixed recoveries, for the maintenance of demand registers in the Accountant-General’s Office.  And in consequence of enquiries instituted by the Government of India the same system was by the orders marginally noted extended to a few heads of receipt which had previously not been subject to it.

3.   These arrangements have continued up to the present time, and are, the Lieutenant-Governor understands, sufficient for the main purpose in view.  Various causes have, however, rendered the Resolution of the 5th February 1876 somewhat obsolete, though not practically inoperative.  The General Local Fund and the Police General Fund have ceased to exist as separate accounts; a revised scheme of decentralization has been introduced; and several alterations have been made within the last few years in the method exhibiting the major and minor heads of account.  During the same period the Government of India has again pressed upon Local Governments the necessity of arrangements for securing the due realization of all revenue and receipts of Government and their proper entry in the accounts.  A revision of the existing orders on the subject has accordingly been, for some time past, considered by the Local Government a matter of some importance.  In view, however, of the extended scheme of Provincial Services, which was adopted in 1882-83, and of the recent transfers of income and expenditure to Local Bodies, the matter has been allowed to remain pending up to the present time. These transfers having, however, been practically completed for the present, it is now possible to revise the existing orders under which Treasury Accounts are compared with Departmental Returns for the purpose of securing the due realization of the revenue and receipts of Government in the Province.

4.  In the first place, the Lieutenant Governor is pleased to order the discontinuance as a separate return of the variation statement referred to in the first paragraph of this Resolution.  The statement provides for a comparison of current actuals with the current estimates and the actuals of the previous year, but as the Government is supplied every month with separate returns of the current Provincial and Local Accounts compared with the proportionate estimates and grants, the whole purpose of the variation statement can be secured by providing extra columns in these returns for the exhibition of the actuals of the previous year.  The Accountant General has agreed to this and in future therefore the monthly accounts of Provincial Services and Local Funds submitted by him to the Local Government will be prepared in the Forms A and B annexed, and the variation statement will not be submitted at all.

5.  In the second place, the Lieutenant-Governor is advised that the annual statements of Provincial income and expenditure which Heads of Departments have hitherto been required to submit to the Local Government are not really necessary, and His Honour is, therefore, pleased to cancel the orders prescribing the returns contained in Circular No. 1442, dated  the 23rd April, 1879.  In order, however, that the Local Government may satisfy itself periodically that the system of check prescribed in the following paragraphs is being properly carried out, the Lieutenant-Governor directs that each controlling officer shall certify annually to Government, either in his Annual Report or, in the case of receipts which are not dealt within annual Reports by a separate letter, that the comparison of Departmental Returns received from collecting officers with the Treasury statements supplied by the Accountant-General has been completely carried out for the year previous in respect of all heads of income for which he is responsible, that all differences have been reconciled, and that all sums due have, as far as possible, been realized and have been duly paid into the treasury. A paragraph should also be added to the Annual Reports comparing and reconciling the Departmental Accounts of revenue, and, in the case of the Jail, Police, and Education Departments, of expenditure also, with the accounts of the same kept in the Accountant-General’s Office.

6.  Thirdly, the appended revised list C, showing the collecting officer and controlling authority appointed by Government for each item of the Imperial and Provincial Revenue(except Forest and Public Works Department receipts, in regard to which other arrangements exist) of the Province, is substituted for the list  appended to the Punjab Government’s Resolution No.299, dated the 5th February, 1876.  As explained in that Resolution, the duty of the collecting officer is to see that all income claimable is claimed, realized and paid into the treasury, and the duty of the controlling authority is to supervise the proceedings of the collecting officers and in particular to satisfy himself, by comparison of returns submitted by collecting officers with statements of treasury credits furnished by the Accountant-General, that the amounts reported as collected above have been duly credited in the accounts.

7.  Except where a different procedure on the use of other forms are indicated by the foot-notes in list C, the controlling authorities shall, for the purposes just mentioned, be furnished monthly by the collecting officers with returns in the Form D annexed of estimated and actual collections under the heads for which they are responsible and by the Accountant-General with statements showing for each district the amounts credited under the same heads in the Treasury Accounts.  The Accountant-General will at the commencement of each year furnish collecting officers with the estimates of the year.

8.  The Lieutenant-General desires that controlling authorities will bear in mind that, while the Accounts Department of the Government is responsible for correct rendering of the accounts of all sums actually paid into the treasury and credited to Government, that Department is not responsible for correctness of the demand and the correspondence of the amount that ought to be paid into the treasury with the amount actually realized.  It should also be remembered that it is essential that the Departmental returns submitted to controlling officers must not be compiled from returns prepared in the treasury.  The Lieutenant Governor especially desires that this caution may be carefully observed. Deputy Commissioners, and collecting officers generally, should personally satisfy themselves that their Departmental Returns are prepared absolutely independently of the Treasury Registers, and when for any reason it becomes necessary to compare Departmental returns of revenue or receipts with the Treasury Registers locally, the comparison  should only be made by the express order of the Deputy Commissioner or other collecting officer and the Treasury Officer.

9.  Experience has shown that the principal causes of discrepancies between  Departmental Returns and Treasury Accounts are, besides the want of sufficient care in the preparation of the former, (1) breach of the rule which requires that collections should at once be paid into the treasury and should on no account be utilized for expenditure,  (2) differences of practice in stating the periods to which returns relate, and (3) mistake of classification.

Taking together the first two special causes of discrepancies above noted together, collecting officers should carefully bear in mind that collections must not, on any account whatever, be kept out of the treasury, but should be paid into the treasury on the actual date of receipt, funds to meet authorized charges connected with such collections being drawn separately from the treasury on a proper voucher.  When, however, for any reason, whether in consequence of neglect or otherwise, money realized in one month is not paid into the treasury till the following month, or has been drawn upon wholly or in part to meet authorized charges, the facts should be distinctly stated in the Departmental Returns for the month of realization in order that the controlling officer may understand the reason for the short credit in the Treasury Accounts.  It should also be observed that the Departmental Returns for each month must deal only with the amounts realized in the month without reference to the period to which the realization relates.  Thus it may happen that income due in April of any year is not realized until July.  In such a case the income should appear in the Departmental Accounts of July, not in those of April.  In other words the departmental returns of each month should be closed with the last day of the month to which they relate, and, having been once closed, should not be added to or altered in any way whatever.  As regards sub-treasuries, the orders contained in Chapter 17, Rule 24, of the Civil Account Code, regarding the formal closing of the accounts for the month, should be carefully borne in mind.

10.  In regard to mistakes of classification the same principles should apply.  If the mistake is discovered before submission of the Departmental Return to the controlling officer the return may be corrected, intimation being at the same time sent to the Treasury Department in order that the wrong classification in the treasury books may be corrected. When, however, the mistake is discovered after submission of a Departmental Return, the  correction should be made by a foot-note in the next return clearly explaining the mistake, and intimation should also be sent to the treasury.  As regards the Treasury Department, all errors of classification, whether originating in the treasury or otherwise, are separately reported to the Accountant-General under standing orders.  The Accountant-General will, therefore, be able to arrange to forward monthly to controlling officers along with the Treasury Returns a statement showing clearly all such corrections reported to his office, and also all additions to the Treasury Accounts of revenue and receipts, such as cash recoveries of expenditure added to revenue instead of being deducted from charges, which are made by adjustment in his office. This will be done in future and will enable controlling officers to exercise an immediate and thorough check overall departmental returns submitted to them.

11.  Care should also be taken that the classification of the Departmental Returns is in strict accordance with that shown in Appendix C of this Resolution in order that it may agree with that of the Treasury Accounts.  It should also be borne in mind that the budget estimates and grants of a year are those which receive the approval of the Government of India, and which are communicated to Heads of Departments by the Accountant General, and not those budget estimates which Heads of Departments submit to the Accountant-General.  Much confusion has arisen in the past from the mistaken notion of officer as to what are the estimates and grants for any year; some officers being still under  the impression that the grants and estimates, proposed originally by themselves and not those finally sanctioned by the Government of India, were the estimates with which the actual receipts and charges of the year had to be compared.  In order that no such mistakes may arise in future, the Accountant General will arrange—if this is not already done—to supply controlling officers with a copy of the sanctioned budget estimates of the Departments over which they exercise control, and in all comparisons or references these estimates should alone be referred to.

12.  It will be observed that the above orders regarding the comparison of Departmental with Treasury Returns relate to revenue and receipts only.  No such systematic check has been maintained in respect to expenditure.  In view, however, of orders passed by the Government of India, the Lieutenant Governor is of opinion that, while it is not for the present, at any rate, necessary to institute any such comparison in respect to all expenditure, circumstances have shown that such a comparison should be prescribed for the expenditure of the Jail, Police and Education Departments.  The Heads of these Departments should, in future, be supplied by the Accountant-General monthly with statements showing under the various heads of account the amounts  disbursed to the several officers in their Departments on salary, contingent and other bills, and separately the amounts debited by adjustment in the Accountant-General’s office against the Budget grants of the Departmental.  These statements should be compared with Departmental Returns, which should be submitted to the Heads of the Jail, Police and Educational Department by their own officers, and, so far as they apply, the directions of Government in regard to the preparation and comparison of Revenue Returns and Accounts should be carefully observed in dealing with the preparation and comparison of returns and accounts of expenditure.

13.  In conclusion, it may be explained that, pending the orders of Government on a comprehensive scheme for the regulation and audit of Local Funds Accounts, the question of the comparison of the revenue and receipts of Local Funds is omitted from the present orders.

ORDER — Ordered that the foregoing Resolution be forwarded for information and guidance to the Accountant-General, Punjab, and to all Heads of Departments, Commissioners, Deputy Commissioners and other officers concerned. Also that it be forwarded for information to the Secretary to Government, Punjab, Public Works Department, and to the Joint Secretary to Government, Punjab, Public Works Department, Irrigation Branch; and that it be published in the Punjab Government Gazette.

H.C. FANSHAWE,

Junior Secretary to Government, 

Punjab 

D.

C.              B.

No.__________

FORWARDED  to  the  Secretary  to  Government,  Punjab, Lahore.

ACCOUNTANT-GENERAL’S  OFFICE,            Accountant-General,

Dated Lahore, the         188                    Punjab.

Superintendent, 

Compilation  Department.

The Government of India in Account with the Provincial

 

REVENUE AND RECEIPTS During the month From commencement of the year up to date During the same period, previous year Difference in last two columns + more – less Proportionate estimate Budget esti-mate
1 2 3 4 5 6 7
PROVINCIAL
To Sundry Revenue heads as detailed –
I. Land Revenue
IV. Stamps
V. Excise
VI. Provincial Rates
VIII. Assessed Taxes
IX. Forest
X. Registration
XII. Interest
XIII. Post Office
XVI. A.-Law Justice
XVI. B.-Law Justice Jails
XVII. Police
XIX. Education
XX. Medical
XXI. Scientific and other
Minor departments.
XXII. Superannuation
XXIII. Stationery Printing
XXV. Miscellaneous
XXX. Irrigation-Minor works and Navigation
XXXII. Civil works
Total ordinary receipts as per Civil Books
To Public Works Receipts(last account, month, of)
XXVI. State Railways
XXX. Irrigation-Minor Works and Navigation
XXXIII. Civil Works
ADJUSTING HEADS
Contribution from Local to Provincial
Total
Add opening balances of the year
Total:
  Rs.A.P. Rs.A.P. Rs.A.P. Rs.A.P. Rs.A

A.—The approximate expenditure of the Punjab Works Departmental the end of          188 . 

Government of the Punjab for the month of __________188.____

 

EXPENDITURE During the month From commencement of the year upto date During the same period previous year Difference in last two columns,+better – worse Proportionate estimate Budget esti-mate current year
8 9 10 11 12 13 14
PROVINCIAL
By Sundry charge heads as detailed:-
1. Refunds
3. Land Revenue
6. Stamps
7. Excise
8. Provincial Rates
10. Assessed Taxes
11.Forest
12.  Registration
15. Post Office
18. General Administration
16A.Law and Justice
16B. Law and Justice-Jails
20.Police
22. Education
24. Medical
28. Scientific and other Minor Deptts.
29. Superannuation, & C.
30. Stationary and Printing
32. Miscellaneous
38. State Railways-Interest on Debt
43. Irrigation-Minor Works and Navigation
45. Civil Works
Total ordinary charges as per Civil Books
By Public Works Charges (last account, month of)A..
41.Miscellaneous Railway expenditure
43. Irrigation-Minor Works and Navigation
45. Civil Works
ADJUSTING HEADS
Contribution from provincial to
Local
Total
Add closing balance
Total
Rs.A.P. Rs.A.P. Rs. A.P. Rs.A.P. Rs.A.P. Rs.A.P

is Rs.____________as per Examiner’s statement.

B.

C.       D.

No.____________

FORWARDED  to the Secretary to Government, Punjab, Lahore

ACCOUNTANT-GENERAL’S  OFFICE. Accountant-      General,

Dated, Lahore, the       188                   Punjab.,

Superintendent,  Compilation  Department.

The Government of India in Account with the Provincial

 

REVENUE AND RECEIPTS During the month From commencement of the year up to date During the same period, previous year Difference in last two columns + more – less Proportionate estimate Bud-get esti-mate current year
1 2 3 4 5 6 7
LOCAL FUNDS
To Sundry Revenue heads as detailed.
I. Land Revenue
IV. Provincial Rates
XII. Interest
XIII. Post Office
XVIA. Law Justice Courts Of Law
XVIII. Police
XIX. Education
XX. Medical
XXI. Scientific and other
Minor Departments
XXV. Miscellaneous
XXX. Irrigation-Minor

 

Works and
Navigation
XXXII. Civil Works
Total ordinary Recei pts as per Civil Books
To Public Works Receipts (last account, month of)—
XXX. Irrigation-Minor
Works and Navigation
XXXI. Civil Works

ADJUSTING HEADS

Contribution from provincial to Local
Total
Add opening balance of the year

Total

Incorporated Local Funds Debt. Account—Receipts
Closing balance due by Local Funds
Total

Rs.A.P. Rs.A.P. Rs.A.P. Rs.A.P. Rs.A.P. Rs.AP

Government of  the Punjab for the month of________188 

EXPENDITURE During the month From commence-ment of the year up to date During the same period previous year Difference in last two cols.+ better – worse Proportionate estimate Budget estimate currentyear
8 9 10 11 12 13 14

LOCAL FUNDS

By Sundry charge heads as detailed -
1. Refunds
3.Land Revenue
8. Provincial Rates
15. Post Office
18. General Administration
19A.Law Justice Courts of
Law
20. Police
22. Education
24.   Medical
 
26. Scientific other Minor
Departments
29. Superannuation & C.
30. Stationery Printing
32. Miscellaneous
43. Irrigation—Minor Works
Navigation
45. Civil Works
Total ordinary charges as
Per Civil Books
By Public Works Charges(last
Account, month of)A--
43. Irrigation—Minor Works
Navigation
45. Civil Works
ADJUSTING HEADS
Contribution from Local to
Provincial
Total
Add closing balance
Total
Incorporated local Funds Debt
Account
Disbursements
Opening balance due by Local
Funds
Total

Rs.A.P. Rs.A.P. Rs.A.P. Rs.A.P. Rs.A.P. Rs.A.

A—The approximate expenditure of the Public Works Department at the end 188/-- as per Examiner’s statement.

Heads Collecting Officers Controlling Authority

I.—LAND REVENUE

Ordinary Revenue -

1. Fixed collections for which the Canal Department is entitled to take credit

2. Other fixed collections

3. Fluctuating collections for which the Canal Department is entitled to take credit.

4. Other fluctuating collections.

5. Collections from Government Estates.

6. Sale of Government Estates.

SALE PROCEEDS OF WASTE LANDS AND REDEMPTION OF LAND TAX -

7. Sale proceeds of Waste Land.

8. Redemption of Land Tax.

RENT OF RESUMED POLICE SERVICE LANDS AND SERVICE COMMUTATIONS -

9. Service Commutations.

10. RENT, C., OF FISHERIES

MISCELLANEOUS

11. Settlement(Parcha) fees

12. Stone quarry receipts

13. Receipts from Mines

14. Fines and Forfeitures

of Revenue Courts.

15. Recoveries on account of law charges.

16. Recoveries in India of Law Charges in

England on account of appeals from India.

17. Rents of Railway lands (class B or C)

18.  Rents of Buildings situated on such lands.

19. Sale proceeds of trees, grass & c.

20. Miscellaneous receipts

21. Cash Recoveries of previous years

22. Mutation Fees.

REVENUE  RECORD - ROOM  RECEIPTS -

23. Fees for inspection and search of records

24. Fees for copies of records

25. Sale proceeds of waste paper

26. Miscellaneous

II. OPIUM*

1. Cost price of opium sold in Excise Deptt.

At Rs. 10 and annas 8 a seer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ditto

 

 

Deputy Commissioner

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial Commissioner

*The Departmental Returns of  Revenue under the heads “II-Land Revenue”, “I-Opium”. “IV-Stamps”, “V-Excise” ,”VI-Provincial Rates”, “VIII-Assessed Taxes” “X-Registration”, and “XI—Tributes” should be submitted in the forms used hitherto and not in Form D.  But the receipts should be classified as shown in this list.

IV.—STAMPS*

SALE OF GENERAL STAMPS

1.One anna stamps for Receipts and Cheques

2.  Bills of  Exchange or Hundis  Deputy  Superintendent   Commissioner  of Stamps

3.  Other General Stamps

4.  SALE OF COURT FEES STAMPS

5.  SALE OF PLAIN PAPER TO BE USED WITH COURT FEE STAMPS**

DUTY OF IMPRESSING DOCUMENT

6.  Duty on  unstamped paper

7.  Duty on insufficiently stamped paper    Ditto     Superintendent of Stamps

8.  Duty on debentures compounded

9.  Other items

10.  FINES AND PENALTIES

MISCELLANEOUS

11.  Adjudication fees

12.  Other items

13.  Cash recoveries of previous years

V.—EXCISE*

LICENSE AND DISTILLERY FEES AND DUTIES

 FOR THE SALE OF LIQUORS AND DRUGS

1.  Licence Fees

2.  Distillery Fees

3.  Still-head Duty

4.  Form of Drugs

SALE PROCEEDS OF EXCISE OPIUM                           Ditto                        Commissioner

of Excise

5.  Lease of monopoly of sale of opium

6.  Average on opium under cultivation

7.  TRANSIT DUTY ON EXCISE OPIUM

8.  GAIN ON SALE PROCEEDS OF EXCISE OPIUM

FINES, CONFISCATION AND MISCELLANEOUS

9.    Fines and Confiscations

10.  Other items.

11.  Cash Recoveries of Previous years

VI.  PROVINCIAL  RATES

            RATES CESSES ON LANDS

1.  Local Rate (Act XX of 1883)

a)  Local Rate (Act V of 1878)         Deputy                       Financial

b)  1 per cent, Road Cess                 Commissioner                                         Commissioner

c)  1 per cent, Education Cess

d)  ½ per cent, District Post Cess

e)  Rates levied for the management of Ward’s Estates

VIII. ASSESSED TAXES*  

            INCOME TAX

1.  Deductions from the salaries and pensions

     of Government officials.+                      Accountant                   Accountant

2.  Deductions from salaries and                   General                         General

     pensions paid by District Funds.

3.  Tax on profits of Companies.

4.  Tax on salaries paid by private persons.

5.  Tax on other sources of income

6.  Penalties.                                              Deputy                         Financial

7.  Miscellaneous                                      Commissioner               Commissioner

8.  Cash Recoveries of previous years.

X.-REGISTRATION 

FEES FOR REGISTERING DOCUMENTS

1.  Fees for registering Joint Stock Companies

2.  Fees for registering other documents

3.  Fees for Copies of Registered Documents

MISCELLANEOUS

4.  Fees for searching records             Ditto                 Inspector General

5.   Miscellaneous                                                              of Registration

6.  Cash recoveries of previous years   

XI.  TRIBUTES FROM NATIVE STATES*    

1.   Tribute from Chamba

2.  Tributes from Kapurthala

3.   Tribute from Mandi

4.   Tribute from Suket      Ditto                 Financial

5.  Tribute from various petty States     Commissioner

6.   From on succession to Native States

*Vide foot-note on page 1 of this list.

+No departmental return required.  The deductions are made by short payment of the salary and pension bills, and are checked by the Accountant General.

Heads     Collecting    Controlling

Officers    Authority

XII.  INTEREST  

INTEREST ON ADVANCES AND LOANS TO NATIVE STATES OR PRIVATE INDIVIDUAL

1.  Interest on loans to Municipalities and

            other public bodies*                                        Accountant-                 Accountant-

2.  Interest on loans to Native States and                   General                         General

            Private person*                                                 Ditto                             Ditto

3.  On advances under the Land Improvement

Act XIX, of 1883 and the Agriculturists Loan

Act, XII of 1884*

4.  On other items

5.  INTEREST ON ARREARS OF REVENUE

MISCELLANEOUS

6.  On the unpaid portion of purchase money

Of Waste Lands          Deputy          Financial

7.  On the unpaid portion of commutation  Commissioner  Commissioner

Of the claim of Government to Land Tax                                                                                                                                                     

8.  Other account

9.  Cash Recoveries of previous years     Deputy Commissioner  Financial Commissioner

XVI A.  LAW AND JUSTICE-COURTS JUSTICES   

1.  Seal proceeds of Unclaimed and Escheated     Deputy    Accountant

            Property**                               Commissioner   General

2.  Court Fees Realized in Cash     Court     Superintendent of

Stamps

3.  General Fees, Fines and Forfeitures %     Courts     Accountant

General

 

XVI B.  LAW AND JUSTICE - JAILS - JAILS—

1.  Hire of convicts

2.  Recoveries of transportation and

Jail charges from Native States

3.  Miscellaneous

4.  Cash Recoveries of previous years              Superintendent            Inspector General of

Prisons

JAIL MANUFACTURE

1.  Proceeds of articles manufactured at Jails

2.  Cash Recoveries of previous years

3.  Miscellaneous

*In these cases no departmental return of realization is necessary.  The interest due and the interest recovered are ascertained from and checked with loan registers in the Accountant General’s Office.

*In this case also no departmental return of realization is required.  The realizations are regulated by special rules, and Deputy Commissioners are to report quarterly to the Financial Commissioner the result of a comparison between the amounts shown as recovered in the register of advances kept by them and those shown in the Treasury books.

**The departmental returns should continue to be to the Accountant-General in the form used thereto.

Heads    Collecting    Controlling

Officers            Authority

XVII.      POLICE

POLICE SUPPLIED TO MUNICIPAL

CANTONMENT AND TOWN FUNDS

1.  Recoveries on account of Police

supplied to Municipalities*              Accountant            Accountant

2.  Recoveries on account of Police General General

Supplied to Cantonments*

POLICE SUPPLIED TO PUBLIC DEPARTMENTS, PRIVATE COMPANIES AND PERSONS

3.  Police supplied to Public Departments

4.  Police supplied to Private Persons District Inspector

5.  Recoveries on account of Superintendent General of

Punitive Police                                                               Police

RECOVERIES ON ACCOUNT OF VILLAGE POLICE

6.  Receipts on account of Village

Chaukidars Ditto Ditto

7.  CASH RECEIPTS UNDER THE Deputy Commissioner

ARMS ACT Commissioner

            FEES, FINES AND FORFEITURES

8.  Fees, Fines and Forfeitures    District    Inspector

Superintendent  General of

Police

9.  Stage carriage licence    Deputy    Commissioner

                                             Commissioner

CATTLE  TRESPASS  ACT  I OF 1871

10.  Fines on stray cattle

11.  Sale of unclaimed stray cattle                            Ditto                 Ditto

12  Miscellaneous

13.  Recoveries on account of cattle-                     Accountant            

Ponds transferred to Municipalities*                General                 

SUPERANNUATION RECEIPTS

14.  PENSION CONTRIBUTION OF POLICE            District             Inspector

EMPLOYED FOR PRIVATE COMPANIES            Superintendent            General of

AND PERSONS   Police

MISCELLANEOUS

15  MISCELLANEOUS

16  CASH RECOVERIES OF

PREVOUS YEARS

XII.  INTEREST  

INTEREST ON ADVANCES AND LOANS TO NATIVE STATES OR PRIVATE INDIVIDUAL

1.  Interest on loans to Municipalities and

            other public bodies*                                        Accountant-                 Accountant-

2.  Interest on loans to Native States and                   General                         General

            Private person*                                                 Ditto                             Ditto

3.  On advances under the Land Improvement

Act XIX, of 1883 and the Agriculturists Loan

Act, XII of 1884*

4.  On other items

5.  INTEREST ON ARREARS OF REVENUE

MISCELLANEOUS

6.  On the unpaid portion of purchase money

Of Waste Lands          Deputy          Financial

7.  On the unpaid portion of commutation  Commissioner  Commissioner

Of the claim of Government to Land Tax                                                                                                                                                     

8.  Other account

9.  Cash Recoveries of previous years     Deputy Commissioner  Financial Commissioner

XVI A.  LAW AND JUSTICE-COURTS JUSTICES   

1.  Seal proceeds of Unclaimed and Escheated     Deputy    Accountant

            Property**                               Commissioner   General

2.  Court Fees Realized in Cash     Court     Superintendent of

Stamps

3.  General Fees, Fines and Forfeitures %     Courts     Accountant

General

 

XVI B.  LAW AND JUSTICE - JAILS - JAILS—

1.  Hire of convicts

2.  Recoveries of transportation and

Jail charges from Native States

3.  Miscellaneous

4.  Cash Recoveries of previous years              Superintendent            Inspector General of

Prisons

JAIL MANUFACTURE

1.  Proceeds of articles manufactured at Jails

2.  Cash Recoveries of previous years

3.  Miscellaneous

*In these cases no departmental return of realization is necessary.  The interest due and the interest recovered are ascertained from and checked with loan registers in the Accountant General’s Office.

*In this case also no departmental return of realization is required.  The realizations are regulated by special rules, and Deputy Commissioners are to report quarterly to the Financial Commissioner the result of a comparison between the amounts shown as recovered in the register of advances kept by them and those shown in the Treasury books.

**The departmental returns should continue to be to the Accountant-General in the form used thereto.

Heads    Collecting    Controlling

Officers            Authority

XVII.      POLICE

POLICE SUPPLIED TO MUNICIPAL

CANTONMENT AND TOWN FUNDS

1.  Recoveries on account of Police

supplied to Municipalities*              Accountant            Accountant

2.  Recoveries on account of Police General General

Supplied to Cantonments*

POLICE SUPPLIED TO PUBLIC DEPARTMENTS, PRIVATE COMPANIES AND PERSONS

3.  Police supplied to Public Departments

4.  Police supplied to Private Persons District Inspector

5.  Recoveries on account of Superintendent General of

Punitive Police                                                               Police

RECOVERIES ON ACCOUNT OF VILLAGE POLICE

6.  Receipts on account of Village

Chaukidars Ditto Ditto

7.  CASH RECEIPTS UNDER THE Deputy Commissioner

ARMS ACT Commissioner

            FEES, FINES AND FORFEITURES

8.  Fees, Fines and Forfeitures    District    Inspector

Superintendent  General of

Police

9.  Stage carriage licence    Deputy    Commissioner

                                             Commissioner

CATTLE  TRESPASS  ACT  I OF 1871

10.  Fines on stray cattle

11.  Sale of unclaimed stray cattle                            Ditto                 Ditto

12  Miscellaneous

13.  Recoveries on account of cattle-                     Accountant            

Ponds transferred to Municipalities*                General                 

SUPERANNUATION RECEIPTS

14.  PENSION CONTRIBUTION OF POLICE            District             Inspector

EMPLOYED FOR PRIVATE COMPANIES            Superintendent            General of

AND PERSONS   Police

MISCELLANEOUS

15  MISCELLANEOUS

16  CASH RECOVERIES OF

PREVOUS YEARS\

D
DERPARTMENT

Statement of Imperial and Provincial Revenue and Receipts claimable and realized and credited in the___________________District for the Month of_____

 

1 2 3 4 5
Major Heads of Income Minor and Sub-Heads of Income Budget Estimate for current year Actual realizations during the same month last year Actual realizations during the month now reported on
         

 

6 7 8 9 10
Actual realizations from commencement of year to close of the same month last year Actual realizations from commencement of year to close of the month now reported on Anticipated realization for remainder of current year Total present estimate for current year (columns 7 and 8) Explanation of important difference between columns 4 and 5, 6 and 7 and 3 and 9.
         

Hon'ble Revenue Minister

Hon'ble Minister-In-Charge
Shri. Gurpreet Singh Kangar

 


 

Special Chief Secretary, Department of Revenue, Rehabilitation and Disaster Mangement
Shri. Karan Bir Singh Sidhu, IAS

What's New

Regarding Additional Stamp Duty
Notification dated 30-01-2019_regarding amendment in Schedule I-A of Central Act 2 of 1899 : The Indian Stamp (Punjab Amendment) Ordinance, 2019
Pilot launch of Demarcation by using Electronic Total Station in five districts Patiala, SAS Nagar, Ludhiana, Amritsar and Jalandhar.
Launch of Online Registration (NGDRS) as pilot project at Moga and Adampur on 17th November, 2017.
Online Registration (NGDRS) is implemented in all Sub Registrar Offices of 22 Districts of State of Punjab