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Land improvement and agricultural loans

Original issue, dated 1 September, 1910.

Reprint, dated 4th July, 1912.

2nd reprint, dated 11th November, 1919.

3rd reprint, dated 4th December, 1929.

4th reprint dated 4th October, 1937.

5th reprint dated 6th June, 1951.

I- General Instructions
II- Accounts and Registers
General Principles

(In connection with this standing order  ,Chapter XVIII of the Land Administration
Manual should be consulted)

1.  Provision of funds - The Financial Commissioner informs Commissioners what amount is placed at their disposal for loans under the Acts for each financial year. Commissioners may divide the allotment between the districts of their divisions at their discretion, and have the power of transferring the sums assigned by them from one district to another, but expenditure in the division must be kept within the amount assigned. If an additional grant be required for the division, it should be at once applied for, by telegram, if a necessary. Applications received after December Ist will not ordinarily be entertained. If a Deputy Commissioner finds that his allotment is insufficient, he should at once apply to the Commissioner for extra funds. Deputy Commissioners should distribute their allotments over tehsil according to their requirements in order to avoid the delay which occurs when a tehsildar has to apply for funds to district headquarters. Deputy Commissioners may keep a reserve in their hands if they think fit and may transfer funds from one tehsil to another. The Financial Commissioner has the power of transfer from one division to another.

2.  The object of the taccavi system is, generally speaking, to supply funds and not articles. Distribution in kind is only permissible where there is disease in the crop or marked scarcity on a large scale of fodder or grain, particularly for seed purposes, and both the Collector and Commissioner are satisfied that it would be of distinct advantage to the agricultural community for Government to supply these articles direct. The sanction of the Commissioner to each case in which it is proposed to distribute taccavi in kind should be obtained beforehand, except by the Director, Irrigation Research , to whom a general sanction has been given in connection with schemes of reclamation.

3.  Interest:         

(i)  Interest will be charged at the rate notified by the state Government form time to time.

(ii)  If  taccavi is paid at any time between June 1st November 30th, six months’ interest will be charged with following rabi instalment, and if paid at any time between December 1st and may 31stsix months’ interest will be charged with the following kharif instalment. Loans repaid during the harvest in which advances were made will be charged interest for six months.

(iii)  Penal interest will not be charged on instalments that have been suspended by order of competent authority, but in other cases it will ordinarily be charged at a fixed rate of 6 1/4 per cent per annum, simple interest (equivalent to one pie per rupee per mensem), on the principal overdue, when the delay exceeds one month. Compound interest will in no case be charged. The Collector may remit or reduce the penal interest if he is satisfied that the levy of such interest would be productive of hardship.

(iv)  The debtor may at any time pay the whole amount with interest due up to the date of payment and thereby close the transaction.

4.  Offices who may grant loans - Within the limits of the funds allotted to them for the purpose, the following offices are empowered to grant loans:

Under Act XIX of 1883--
December 1953.

(i)  Tehsildar
(ii)   in the table under shall be substituted.
(iii)  Collect 3000
(iv)  Commissioner    ---------------             10,000
(v)  Financial Commissioners up to                50,000

  Under Act XII of 1884-------- For cattle and other objects (including agricultural implements) For seed
    Rs. Rs.
(i) Tehsildars up to 250 50
(ii) Canal Zilladars up to -- 50
(iii) Reclamation Zilladars up to -- --
(iv) Deputy Collector, reclamation up to -- 50
(v)  Assistant Land Reclamation Officer upto 50 --
(vi) Assistant Commissioner and Extra Assistant Commissioner up to 300 50
(vii)  Land reclamation officer up to -- 100
(viii) Collectors up to 500 100
(ix) Commissioners up to 2,500 250
(x) Financial Commissioners up to 10,000 1,000

Officers subordinate to Collectors will exercise these powers only when they are permitted to do so by the Collector, while officers subordinate to the Director, Irrigation Research, and the Chief Engineer, Irrigation Branch, will exercise these powers with the permission of the Director, Irrigation Research or the Chief Engineer, Irrigation Branch, as the case may be, who will keep the Collector informed of expenditure incurred by him.

The limits apply to the amounts which may be granted in any individual case. Commissioners may, on the recommendations of the Collector, invest selected Tehsildars with the powers of an Extra Assistant Commissioner to grant loans under Act XII of 1884 and in very special circumstances invest selected Naib Tehsildars with the powers of a Tehsildar to grant loans under either Act.

 In the case of loans under the Agriculturists’ Loans Act, in times of famine it may be necessary to enlarge the powers of Tehsildars, Assistant Commissioners and Extra Assistant Commissioners and Collectors, and this may be done by the Commissioner subject to a report to the Financial Commissioner. As to the employment of a special officer when the amount to be advanced is large, attention is invited to paragraph 644 of the Land Administration Manual.


5.  Officers who may receive applications - Applications for loans may be oral or in writing. They may be presented in person or by post to any revenue officer of or above the rank of Naib Tehsildar. Every Tehsildar or Naib Tehsildar should receive applications for loans made when he is on tour. Applications are exempt from court-fees. When applications are likely to be numerous, it is often desirable to forbid petition-writers to write them, and to depend entirely on oral applications entered in lists as described in Paragraph 12 below.

6.  Form of application - Under Act XIX of 1883, the application, if in writing, should be made as nearly as possible in form T-1; if orally, it should be recorded in that form. All officers authorized to receive applications should carry a supply of printed forms with them and furnish them to applicants free of cost. The officer receiving the application should either make an enquiry himself , or cause one to be made, for the purpose of ascertaining the particulars mentioned on the reverse of form T-1. In the case of loans not exceeding Rs. 500, the enquiry may be made by a Field Kanungo, in other cases it should be made by a revenue officer not below the rank of Naib Tehsildar. The result of the enquiry should be forwarded to the officer empowered to grant the loan. The local enquiry should cover all the heads given on the reverse of Form T-1 and the report made should deal with each head specially. The enquiring officer should also ascertain form the applicant whether he wishes to receive the money at the sadr or at the tehsil. It is unnecessary to send or summon the applicant to the sadr unless he wishes to receive his money there. It is important that there should be no delay in disposing of cases, and the applicant should not be made to appear unnecessarily at the tehsil or at headquarters.

7.  Under Act XII of 1884, the officer to whom the application is presented should disposes of it once if he is competent to do so, if not, he should forward it for orders to the competent officer with any report which he may consider necessary. No special form of application is prescribed. The grant of loans should be made easy, and vexatious formalities avoided as far as possible.                                                                      

Officer authorized to sanction applications should carry with them a supply of printed Form T-2 and of printed receipt forms, and these two documents together with the application (if presented in writing) will be all that are necessary to complete the file.

8.  Peripatetic distribution - As it would often be impossible especially in the case of loans for purchase of seed, fodder and cattle , to disburse in time the very large   number of petty advances required, if the system of individual payments, only at a treasury were adhered to, resort may be had to the system of  peripatetic distribution by revenue officers in camp. Officers on tour should be prepared to receive applications for taccavi freely, and for that purpose should carry with them a supply of the ordinary forms on which advances are made under article 148 of Civil Account Code, Volume 1. They should make enquiries and complete all preliminaries on the spot as far as possible, and then if they have no funds with them fill up these forms as they receive applications, take a receipt from the applicant for taccavi and send him to the nearest treasury to receive payment of the advance. The number and rank of the disbursing officers and the amounts placed at their disposal will vary according to circumstances. But, except with the sanction of the Commissioner, an Assistant Commissioner or Extra Assistant Commissioner, may draw only up to Rs, 10,000, a Tehsildar up to Rs. 5,000 and a Naib – Tehsildar up to Rs. 2,000 at one time. The Collector may authorize any Assistant Commissioner, Extra Assistant Commissioner, Tehsildar or with the sanction of the Commissioner, any Naib Tehsildar or trustworthy non-official to be a disburser of such loans. Paragraphs 79 to 83 of the Handbook on Famine Administration in the Punjab, 1906 (Reprint of 1930) show the way of working the system and should be studied (vide also paragraph 9, etc., infra). When a large sum is disbursed at any one place for the purchase of seed, the disbursing officer may be able to arrange for the presence of a respectable shop- keeper with a supply of good seed grain, so as to ensure that the borrowers really buy grain with the loans, and obtain good seed. Similarly when a large sum is to be disbursed for the purchase of cattle the Collector may arrange for a temporary cattle fair at which the money can be disbursed at the time when the cattle are actually bought.

(ii)  Government has decided that a system of peripatetic distribution with oral application and disbursement on the spot is also specially suitable for trats in which it is desirable to encourage any particular from of agricultural improvement such as the sinking of masonry wells, the embankment of land for purposes of irrigation, etc. In such tracts it should first of all be definitely ascertained by the Deputy Commissioner that a certain class of improvement within a certain area is so likely to be profitable to the persons concerned that Government may properly take the responsibility of advocating it. Before taking this decision, the Agricultural Department and in a case where well sinking is involved, more particularly the Agricultural Engineer should be consulted. If, on the report of the Deputy Commissioner submitted after such an investigation through the Commissioner, the Financial Commissioner decides that the sinking of      masonry wells or the construction of any other specific class of permanents agricultural improvements in a certain tract of a particular tehsil is a measure which may with propriety be officially advocated, the subsequent procedure will be as follows: -

The Revenue Assistant or the Sub-Divisional Officer, if there is one or other gazetted officer specially debuted by the Deputy Commissioner will thereafter spend two or three weeks every cold weather in the tract receiving applications for loans, which may be oral, disbursing on the spot loans which he sanctions, inspecting works for which loans may have been advanced in previous years, passing such orders as circumstances may require regarding suspensions and dates of repayment and generally encouraging the construction of improvements of the kind approved. Tehsildars may be employed on of the above kind within limits of their powers of sanction and disbursements and under the supervision of the gazetted officer mentioned above.

 Special instructions regarding the system of peripatetic distribution of taccavi

9.  When the Collector decides to arrange for the distribution of taccavi, by an officer while on tour, the selected officer will, subject to the following precautions, draw in lump sums on abstract bills the amounts  required for distribution, and will, as far as possible, disburse the loans in or near the village the borrowers: -

(a)  No officer disbursing agricultural loans will be allowed to draw a second abstract bill without producing a detailed bill to account for the amounts already disbursed from the last advance taken, any balance left being at the same time refunded into the Government treasury.

(b)  In no case should the submission of detailed bill be delayed beyond the of the month following that in which the advance was draw from the treasury.

(c)  The disbursing officer will take the receipts of the payees on the spot as soon as advances have been made and must certify at the foot of the detailed bill that the advances were duly sanctioned by him and paid in his presence.

(d)  The Collector should prescribe a money limit for the amount which can be drawn on an abstract bill by each officer with due regard to the circumstances of each case.

(e)  The Collector will keep a record of all bills countersigned by him with the amount involved. The selected officer will submit to the Collector a regular account of the amounts disbursed by him, with the names of the persons to whom they have been disbursed. This account should be compared in the district office with the files when received from when received from tehsils. In cases where selected officers are permitted by the Collector to draw money for disbursement direct from the treasury, similar account should be maintained and submitted to the Collector. The Treasury Officer should also communicate to the Collector the amounts draw by such officers so that the total amount may be tallied with the accounts rendered by them to the Collector.

With regard to (a) the balance (if any) need not actually be returned to the treasury on each occasion on which a detailed bill is submitted. The disbursing officer, if he foresees that his advance will not be sufficient to meet the probable demands, may, before it is exhausted, prepare another abstract for a further advance and send it with the detailed bill in which the unexpended balance of the first advance will be shown as refunded. This balance will be deducted at the treasury from the amount of the second abstract bill. In this way the work of distribution can proceed without interruption. Special care should be taken to apply rigidly the safeguards prescribed, and treasury officers have been instructed to refuse to cash an abstract bill before a detailed bill accounting for the sums already disbursed has been presented. Payees’ receipts need not be sent with the detailed bill nor need their names be shown in it.

10.  The system applies mainly to advances under Act XII of 1884, but cases may occur when it may be used for land improvement advances, as for example, when a special effort is being made to encourage the construction of a large number of masonry wells in some suitable tract or of kacha wells as a precaution against famine. In this connection paragraph 8 (ii), above, and paragraph 630 of the land Administration Manual should be consulted.                                                                                                                    

11.  When the number of applicants for loans under Act XII of 1884 is likely to be great, the Collector should arrange for the preparation in advance of lists of applicants village by village. These lists should be drawn up as nearly as may be practicable in the manner described in paragraph 80 of the Handbook on Famine Administration in the Punjab, 1906 (Reprint of 1930). The list should show the object of each loan applied for e.g. whether for seed or cattle, and its amount; and should contain a distinct, recommendation by the officer framing it as to whether the loan should be granted or not. Particulars should also be given as to the security for each loan. Space should be left for the final orders of the peripatetic disbursing officer. The preparation of preliminary lists prescribed by this paragraph is almost always advisable when the peripatetic system is adopted, especially in times of general scarcity or famine.

12.  The list prepared as above directed should be dealt with at or near the village in each case and so far as possible, in the presence of the ZiladarLambardar and Patwari, the applicants and their sureties, if any, being duly identified. This procedure will greatly facilitate the work of disbursement, but will not, of course, preclude further applications to the peripatetic disbursing officer, which he will take up and deal with on their merits.

13.  If the sums sent into camp are large, the Collector will arrange with the Superintendent of Police for a police guard. A sufficient number of stout wooden boxes about 2’ x 11/2’+11/4’ capable of holding about Rs.6,000 cash and each fitted with two independent Chubb’s locks will be provided for each disbursing officer from Deputy Commissioner’s contingencies. The keys of all such boxes will be kept by the disbursing officer and boxes will be opened in his presence only. The Chubb’s locks may be those issued to treasuries for the remittance of money.

14.  The system should be worked, when this is possible, without extra establishment. If such establishment is indispensable, as for instance, in time of famine, then, with the sanction of the Commissioner, a temporary moharrir or potedar, or, in special cases, both a moharrir and a Potedar, may be entrained for each disbursing officer, on suitable pay in accordance with item 10(4) of paragraph 20.3 of the Book of Financial Powers. This means that, except with the sanction of the local Government the period of employment of this temporary establishment must not exceed six months.

15.  Points to be considered in entering applications for loans - In considering the applications for loans, the officer empowered will first decide whether the need for the loan is established and the security sufficient, the amount to be advanced and the instalments (if more than one) in which it is to be advanced, and period to be allowed before repayment commences.  In deciding these points he should have regard to the circumstances of the borrower, as for instance, in determining the amount to the advanced under the Agriculturists Loans Act, 1884, the area of the land cultivated by the applicant, the amount of seed required by him and the price of the seed, and , in cases under the Land Improvement Loans Act,1883, the character of  the improvement and the date on which it is likely to begin to pay. To save trouble in calculation, it  is advisable that ordinary every loan on which interest is to be paid should be fixed at some multiple of Rs.10 or Rs.25.

In order to prevent misapplication, loans for improvement should ordinarily be made in instalments, but this is not necessary with the small sums usually given for seed, bullocks and fodder.

 When the grant of taccavi of considerable sum for the improvement of an estate is applied by an individual who is not in possession of the requisite expert knowledge essential for the said improvement, the department or departments of Government concerned should be consulted in the matter with particular reference to the contemplated  scheme or schemes of improvement .

16.  In any of the areas specified in appendix- as being areas where it is specially desired to encourage well irrigation, the Collector may, on the request of the person taking   a taccavi loan for sinking a well, apply to the Agricultural Engineer to make a trial bore with the object of testing the suitability of the site for the well. If the trial bore indicates that the site is suitable an open well, the cost of the well bore will be payable by the person taking the loan; but if the site is found to be unsuitable nothing will be payable to the Agricultural Department.



Division District Areas
Ambala ....
Hissar ....
Rohtak ....
Gurgaon .....
Karnal .....
Ambala .....
Ludhiana ......
Ferozepur .....
Amritsar .....
Gurdaspur .....
Hissar and Fatehabad tehsils
Jhajjar and Sonepat tehsils.
Gurgaon tehsil-Bhud assessment circle.
Rewari tehsil-Khari assessment circle.
Nuh-tehsil-*Bangar and Dahar assessment circles.
Ferozepur –Jhirka tehsil-Dahar and Chiknot assessment circles.
Palwal and Ballabgarh tehsil-Pangar circles.
Thanesar and Panipat tehsils.
Ambala tehsil.
Jagadhri tehsil, except Khadar tract.
Naraingarh tehsil, except the Morni circle
Kharar tehsil-Malaya, Grangan
Baqarpur, Manauli, and Karar zails
Ludhiana tehsil.
Ferozepur, Muktsar and Fazilka tehsils
Ajnala tehsil
Gurdaspur and Batala tehsils.

17.  Security. (1) (A) Under Act XIX of 1883-  

(a)  When the value of the applicant’s interest in the land to be improved is sufficient to cover the loan, no collateral security need be required.

(b)  When a loan is made to the members of a village community, who bind themselves jointly and severally as provided in section 9 of the Act, the personal security of the applicants may be accepted. It is not necessary that all the members of the  community should combine: loans may be made to any suitable group of persons who agree to be jointly and severally bound.

(c)  in all cases not covered by clause (a) or clause (b) of this rule, collateral security either real or personal, should be required, but movable property should rarely be accepted as such security.

(B) Under Act XII of 1884 –

(1)  The officer making the grant may at his discretion require the grantee to produce some persons who will become surety for the repayment of the loan  with interest.

(2)  Instruments executed for securing the repayment of loans made under these Acts are exempt from stamp duty.

(3)  Receipt given by a person for advances exceeding Rs. 20 received by him from the Government under the Agriculturists Loans Act, 1884, is exempt from stamp duty.

18.  Enquiry regarding encumbrances - Where land is offered as security, some enquiry regarding the existence of encumbrances which would lessen its value, will be necessary, but such an enquiry should not be carried further than is absolutely requisite.  It will be seen from section 76 of the land Revenue Act read with section 7(1) ( c ) of Act XIX of 1883 that the land for the improvement of which a loan has been granted can, be sold for default free of encumbrances except so far as concerns rights of occupancy and certain leases and such further encumbrance, as the Financial Commissioner may exempt.  For practical purposes, in granting a loan it is unnecessary to take into account the likelihood of the exemption from sale of any form of encumbrances other than  those expressly described in section 76 ( 8 ) ( a ) and ( b ) of the Land Revenue Act. Those of the former class must be reported under section 34 ( 1 ) for entry in the record –of- rights, and the bulk of those of the latter class would be similarly entered under paragraphs 7.3 and 7.4 of the Land Records Manual. So too as regards land offered as collateral security, all encumbrances which need to be taken into account must ( with very minor exception ) have been reported for entry in the record – of – rights. Accordingly the enquiry regarding encumbrances need not extend beyond the perusal of the entries in the record – of – rights, and no proclamation or other process tending to delay proceedings is necessary.

19.  Hypothecation of rights of a tenant - As regards the acceptance of a tenant’s rights as security, a distinction must be drawn between occupancy tenants holding under section 5 of Act XVI of 1887 and other tenants. Tenants of the former class are alone able, under section 55 of the Tenancy Act, to offer their rights as security but even in their case the rights so secured cannot be attached and sold for the recovery of arrears of land revenue under the Land Revenue Act. All tenants should, therefore, if required to furnish landed security, furnish collateral security only. But in suitable cases the personal security of a tenant or the joint security of several tenants may be accepted.

20.  Hypothecation of immovable property under Act XII of 1884 - The hypothecation of immovable property should seldom be required for advances under Act XII of 1884. Where it is required, the form of order should be in form T – 2, and the additional copies ( paragraph 30 infra ) will be necessary.

21.  Patwari to be informed of land hypothecated - In respect of land hypothecated to Government by way of security for repayment of an advance, the tehsildar should at once inform the patwari concerned and require him to enter up a mutation ( vide paragraph 30 infra ). If a second loan is given on the same security, and second mutation is not required – see paragraph 7.18 of the Land Records Manual – whether a mutation has to be entered up or not the patwari should make a note to the loan in column 12 of the current jamabandi which should be carried over to all succeeding jamabandis.

22.  The dates for payment of installment should usually be the dates fixed for the payment of the first installment of the land revenue of each harvest.

23.  Periods of grace and of repayment.  The period of grace allowed before realization of the first instalment of repayment should not exceed 2 ½  years from the date of the actual advance of the loan, or, when the loan is advanced in instalments from the date of actual advance of the last instalment and in the case of wells, should usually be two years; the main object being to ensure that payment either of principal or interest, is not exacted before the date when the profits of improvement may reasonably be expected to cover the payment. It is not, however, desirable that borrower should be exempted from repayments longer than is necessary to create resources from which the repayments may be made. Similarly, in order to prevent high charges for interest, advances should be made repayable within as short a period as is consistent with the object for which they are made. The period of repayment should not, in any case, except with the sanction of the local Government, be longer than 20 years. Loans made under Act XII of 1884 should be made repayable in not more than 10 years as a maximum. If they are granted for the purchase of seed or fodder, they should ordinarily be made repayable at the next harvest; if granted for the purchase of bullocks, they should, ordinarily be made repayable in four half – yearly instalments, the first being made repayable with the instalment of land revenue, falling due not less than six months after the date on which the loan is made. Subject to these considerations the borrower may be allowed to choose the period of repayment from tables B to F, which he finds most convenient (see also paragraph 627 of the Land Administration Manual)

Repayments may be made either in person at the tehsil or through the lambardar when payment of land revenue is made to him, or by money order. In cases in which the applicant chooses to repay by money order as many special money order forms as there are equated payments should be given to him given to him along with the advance.

24.  System of equated repayments - With a view to the simplification of procedure and accounts, Tables A to F have been prepared showing the amounts of the equated instalments due annually or six monthly in repayment of loan of Rs. 100, according to the date of first instalment and the period of repayment; the rate of interest taken being that shown in Table A below. During the period of grace no charge will be released for interest, for this period has been allowed for in the calculation of equated repayments. Should the loan be greater or less than Rs. 100, the amount of each equated payment should be calculated to the nearest anna by simple proportion. When a loan is advanced in more than one instalment, the whole loan may, for the purpose of the Table, be considered to have been made on the date on which the last instalment was made to the borrower. The form of Table A is given below :-


Tables of equated payments ( interest calculated at 5 ¼ per cent per annum ) referred to in paragraph 24 of Financial Commissioners’ Standing Order No. 32.


Reference To page Reference to Table Reference to number of Payment Column number of the table For Read Add
        Rs. As. Rs. As. Ps.  
7 D-Four half years 3 5 26 9 26 9 0  
7 D-Ten half years 1 1 -- -- -- -- -- 1
7 Ditto 2 1 - -- -- -- -- 2
7 Ditto 9 5 11 0 11 4 0 --
15 E-Forty half years 18 4 4 6 4 6 0 --
17 F-Twenty half-years 8 5 96 0 66 0 0 --


Showing the repayment of a loans of Rs. 100 with interest at 4 per cent per annum*

Number of years in which the loan is repayable Amount of annual instalments on the supposition that the first instalment is repayable after Number of half – years in which the loan is repayable Amount of half – yearly instalments on the supposition that the first instalment is repayable after


1 year                    2 years


1 years                             2 years


2                                3


2                                             3







Rs.     A.   P.      Rs.   A.   P.

54      0     0      56    13    0

23      4     0      24     8     0

13      2     0      13    13    0 

9        13    0     10     5     0

8         3     0       8     10  0   








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

27      6      0         28      13     0

11      13    0         12        7     0

6        11    0           7        0     0

5          0    0           5        4     0

4          3    0           4        6     0


The other tables will be issued as a separate pamphlet for the use of the district revenue accountant.

25.  When the officer dealing with the application has arrived at a decision on the point referred to in paragraph 24, he should, unless he view of the consideration above suggested to limit the borrower’s discretion, explain the table to him and leave him to choose the  term for the repayment of the loans. He should especially point out that the sooner he begins to repay the shorter the period over which repayment is spread, the less loans will he have to pay.

**” For instance, if he chooses to repay a loans of Rs. 100 in 10 annual instalments and beings his repayment after one year, he will pay altogether 10 instalments of Rs. 13 /2 /- or Rs. 131/ 4/- all; if he beings his repayment after two years, he will pay 10 instalments of Rs. 13 / 13/- or Rs. 138/2/- in all; if he spreads the repayments over 15 years, an begins his repayments after two years, he will pay 15 instalments of Rs. 10/5/- or Rs. 154/11/- in all; if repayment is spread over 20 years, he will pay 20 instalments of Rs. 8/10/- or Rs. 172/8/- in all. For an ordinary well the best arrangement will generally be that repayment should beings after two years and that the repayment should be made in 15 instalments of Rs. 10/5/- or Rs. 154/11/- in all, or in 30 half-yearly instalments of Rs. 5/4/- or Rs. 157/8/- in all.’’


Substituted vide correction slip no. 25 dated  10th September,1953.

**   Substituted vide correction slip no. 26 S.O. dated 10th September, 1953.                  

List of instalments should not be placed on the files as forms T-2 and T-3 give sufficient particulars, and the Tehsil Accountant should in no case be called upon to make out such a list or draft Khatauniin any form.

26.  The borrower should then be required to sign on the order of payment and agreement in the form prescribed (form T-2 or T-3) to pay so many instalment of so many rupees and annas every (or six months), and should be given a copy of this agreement. No detail distinguishing between principal and interest should be entered. Payment to the borrower should ordinarily be made on presentation at the tehsil of a payment order in Treasury Account Form No. 108. It is not necessary for him to present form T-2 at the tehsil. In this connection attention is invited to the note to Article 148 of the Civil Account Code, Volume I (Eighth edition). The first of the two alternative methods of disbursing loans the one which should ordinarily be adopted, and in that case neither abstract nor detailed bills in contingent bill form will be required. The employment of the second of the methods is dealt with in paragraph 9 Supra. It will be observed that it necessitates the submission of abstract and contingent bills in the ordinary way.

When a loans is advanced in instalments, form T-2 or T-3 should be prepared at the time that the first instalment is advanced. In such a case the acknowledgement in the forms T-2 or T-3 should be confined to the amount of the 1st instalment, supplementary acknowledgments being endorsed them form time to time as further instalment are advanced. The interest which has already fallen due on the earlier instalments should be deducted form the instalment at the amount of the instalment at the time when this is paid to the borrower.

 Provided that no deduction should be made on account of interim  interest on the earlier instalments of the loans have been advanced either between June 1st and November 30th, or between December 1st and May 31st, as the case may be.

27.  Special care is necessary in accounting in cases of distribution of taccavi in kind and the following instructions should be carefully observed:-

(1)  Whenever taccavi is distributed in the form of seed, the seed will be supplied by the Agricultural Department, and as a rule, distributed by an officer of that Department. Without the special sanction of the Commissioner taccavi will not be distributed in the form of seed except at tehsil headquarters. The form of order and agreement(T-2 or T-3) will be used and  the amount of taccavi will be entered in them in cash, lands loans will be treated for all purposes in the revenue accounts as a cash transaction.

(2)  When the form (T-2 or T-3) has been completed, an entry will be made in the vernacular form (T-6) which will show the amount advanced in cash and also the quantity of seed to which the borrower is entitled. This latter item will be calculated at a rate fixed by the Collector on the basis of current rates.

(3)  (Form T-6) will be prepared in triplicate in bound volumes. The counterfoils will be retained by the officer distributing the taccavi, and he will given the first and the second foils to the borrower.

(4)  The borrower will take them to the officer in charge of the seed depot, where he will receive the seed and will affix his thumb- impression to foils 1and 2.

(5)  The officer in charge of the seed depot will send foil No.2 to the tehsil where it will be kept with forms T-2 or T-3 whichever the case may be. He will retain foil No.- I as his voucher.

(6)  Once a week the officer in charge of the seed depot will send foil No.1 to the Sub-Treasury with a challan and the amount of the voucher will, through the Tehsildar’s Letter of Credit, be credited to receipts from the sale of seed for agriculture and debited to agricultural loans.

(7)  The amounts of these debits will be reckoned against the Deputy Commissioner’s allotment of taccavi. The vouchers given by the officer distributing taccavi will be good for only one week. If foil No.2 corresponding to any entry is not returned to the tehsil by a week, the tehsildar should enquire form the borrower and also see if foil No.1 has been sent to the Treasury. If he considers necessary he should submit the case to the Collector for cancellation of the loans, if there are grounds to believe that seed has not been taken by the borrower.

28.  Registration of orders granting loans, and instruments of Collateral security - By section 17, clause (2)(ix) of the Indian Registration Act XVI of 1908, orders granting loans and instruments of collateral security under the Land Improvement Act are exempted from ordinary registration, but by section 89 every officer granting a loans is required to send a copy of his order of his order to be field in the Registration office.

29.  Form of order - Forms T-2 and T-3, which include both the order of payment and the agreements of borrowers and sureties, have been supplied to all tehsils, and must be filled up by the tehsil officials and not by petition- writers. Form T-3 is to be used when there is large number of joint applicants for a loan, or when numerous applications are being made for loans under Act XII of 1884. In other cases form T-2 should be used.

30.  When an order of payment has been made on the file by the officer disposing of the case, the revenues accountant should, where form T-2 is to be used, prepare immediately three copies of that form and get them signed at once by the officer and by the applicant; and his sureties; if they are present. One copy is to be given to the applicant, one is to be placed on the file, which will be sent to the Sadr, and eventually, after beings entered in the register of files, to the record-room; and one will be placed in the village bundle in the tehsil.

31.  Where immovable property has been hypothecated to Government as security, two additional copies of form T-2 must be prepared, one for the patwari and one for the sub-registrar of the circle in which the land is situated.

32.  Where form T-3 is used, the officer recommending the grant, will fill in columns 1,2,3,7 and 8. The officer disposing of the case after making in red ink any alterations he may think fit, will sign it in token of sanction. On payment to the borrower columns 4,5 and 6 will be filled in. When the form is complete, it will be sent to the tehsil.

33.  Register of file of loans. The Collector will keep a register of files for loans under both Acts. Form T-2 and T-3 in the tehsil will be kept by village, and an index will be affixed to each village bundle. The forms will be kept separately for loans under the two Acts.

34.  Inspection of work. All works for which advances are made by instalments should be inspected and reported on before each instalments subsequent to the first is paid. In the case of all such works no instalments subsequent to the first should be paid until a competent officer is satisfied that the loan is being properly applied (see also paragraph 632 of the Land Administration Manual).

Similarly, where the grant of taccavi of a considerable sum is made in consultation with a particular department of Government, (vide paragraph 15 above ) that department shall also be consulted with regard to the actual working of the scheme or schemes before each instalment subsequent to the first is paid.

35.  The principles to be followed in granting suspensions and remissions of taccavi loans are explained in paragraph 629 of the Land Administration Manual. Even when scarcity is anticipated or during the currency of famine, the extensive remission of taccavi loans is apt to become mistaken charity likely to demoralize the people. While due regard should be paid to the seasons and the circumstances of the borrowers, repayments of these loans should take precedence of the recovery of arrears of land revenue.

Suspension  and  Remission

36. Instalments may be suspended on proof of failure of crops or other exceptional calamity. 

In areas under fluctuating assessment, the Collector of the district may order such suspension up to a limit of Rs. 5,000 for a single tehsil, or a total of Rs. 10,000 for the whole district in any one harvest, provided that the amount involved at a time in any one case shall not exceed Rs. 1,000.

In areas under fixed assessment the same limits shall apply, except that in those cases in which suspensions of taccavi follow suspensions of land revenue, the collector may exercise unlimited powers.

Proposals for suspension in excess of these limits shall be submitted by the Collector of the district to the Commissioner of the division who shall have unlimited powers of suspension as in the case of land revenue. In all cases formal orders of suspension should be recorded. Where there are a number of cases in one village they may be dealt with in one statement; and when suspension is given on a large scale to a number of villages, a statement giving totals by villages is sufficient.

All suspensions of taccavi, whenever granted, shall be reported with out delay through the Commissioner of the division for the information of the Financial Commissioners.

A suspended installment should not be made payable in the ensuring year with the instalment of that year, but the effect of suspension will be to postpone for one instalment period the payment of all remaining installments due on the loans. Thus no more than one instalment will be recovered in any one year ( or half – year ), and no interest will be charged for the postponement. The total amount to be repaid will remain the same as before, the only difference being that the debt is not cleared off so soon as was originally intended.

37.  When any portion of a loan under these rules is found to be irrecoverable, or when from any special causes it appears that the loan ought not to be recovered, a special report should be made to the Commissioner of the division, who has power to grant remission up to a limit of Rs. 1000* in any case. The remissions sanctioned by the Commissioner should be reported at once for the information of the Financial Commissioners and the Accountant General, Punjab. If the amount proposed for remission exceed Rs. 1000*, the Commissioner should forward the report to the Financial Commissioner, who has power sanction remission without limit. A form of report for use either in cases of suspension or remission is given (form T-4). A similar form may, however, be used when the number of cases dealt with togethers large.


Form of application for a loan under Act XIX of 1883.

Name, residence, etc., of applicant Amount of loan required Nature of security, whether personal or otherwise Nature of proposed improvement Description Of the land Applicant’s Right in the land Proposed Period of repayment

Form  T- 1

From of application ( Reverse )


(1)  The State will advance money to landlords and tenants for the construction of wells or tanks, the embankment of land, the reclamation of waste or any work which may be declared by Government to be an improvement for the purpose of the Land Improvement Loans Act, 1883.

(2)  Application for a loans may be made to a naib-tehsildar or revenue officer of higher rank, in the above form free of court-fees, and the loans will be made free of stamp duty of and registration fees.

(3)  The rate of interest will be that in force for the time being and instalments of repayment will be distributed over a number of years.

(4)  The personal security of a body of cultivators, will be accepted or the land itself may be pledged.                  

(Particulars to be filled in by Inspecting Officer.)

(i)  Mauza, field numbers, area and class of land to be improved,

(ii)  Status of applicant, i.e., proprietor or tenant. If a tenant and if the landlord’s consent is required, whether the landlord consents,

(iii)  Security—

(1)  If the land itself, the value of the applicant’s interest in it extent of pre-existing encumbrances, if any.

(2)  If personal, the names and status of the co-sureties.

(3)  If property other than the land itself is offered as security its nature and value and the extent of pre-existing encumbrances, if any.

(iv)  The improvement--      

(1)  Its estimated utility and value.

(2)  Objections, if any, of third parties.

(3)  Date on which it will begin to yield profit.

(v)--   Repayment—

(1)  Suitable date for first instalment with reference to (iv) (3).

(2)  Proposed instalments and period of the repayment.

(vi)  Date or dates on which the loans or instalments of it should be received by the applicant.

Recommendation of inspecting officer after verification of the above form the revenue records.

NOTE: This statement should be signed by the landlord and his signature should be witnessed.




WHEREAS AB__________son of___________and CD___________son of______ Village has /have [ with the consent of EF---------] applied to Government for a loan under Act XIX 1883 / Act XII 1884 for the purpose of ______________________.

 It is hereby ordered that a loan of Rs. _______ be granted, subject to the condition that Government will not be bound by clerical mistake in the order or agreement and will be entitled to recover the full amount of principal and interest payable on account of the loan in accordance with the rules in force. The loan will be repaid with interest in _____ equal instalments of Rs. ________ commencing with _________ each instalment being repaid with the first instalment of land revenue at each harvest. The total sum repayable will be Rs. _______ and penal interest at a fixed rate of 6 ¼ per cent per annum, simple interest, may be charged on overdue principal, not suspended by competent authorities. If any instalment is not paid on the due date, the whole amount of the loan with such interest as may have become due thereon may, at the discretion of the collector, be deemed to become at once due.              

Where sureties give personal security.                                 I(AB)                                    ­­­­­­                                      

We [AB] and [CD]

On behalf of myself and my/ourselves and our and each of my/our heirs and legal representatives do hereby  bind myself/ourselves and them and each of them to be personally/ jointly responsible to Government for the repayment of the loan.

If I make/any of us makes default in the punctual payment of my debit then I/his share then the other of us and X and Y ( sureties ) are responsible jointly and severally to Government for payment of it.

As between ourselves we the applicants are responsible for repayment of the loan in the following shares:-

The loan shall be applied solely to the purpose specified above, and if it shall be proved to the satisfaction of the collector that any part of the loan has been misapplied, the whole amount of the loan shall, with such interest as may have become due thereon be deemed to become at once due. Unless the work has been completed by ________ to the satisfaction of a competent officer, the loan shall be held to have been misapplied.

Where immovable property is hypothecated collateral security - Whereas collateral security for the punctual repayment of the loan according to the terms of the order is demanded form I/We mortgage to Government the immovable property mentioned in the schedule below as a collateral security.

 “ Care should be taken to see that the harvest from which the payment of the loan is to begin is correctly stated in this form.”

I/We the undersigned acknowledge the receipt of Rs._____borrowed by me /us and hereby agree to the conditions of repayment specified above. In witness whereof we have hereunder set our thumb-marks and signatures on the dates specified, respectively.

Signature of the officer making the grant.

Signatures of applicants and sureties


1 2 3 4 5
No. Name of applicant or surety Amount of loan Signatures and thumb marks Date of execution

 [Where there are sureties their names should be shown as such along with the name(or names) of the principal, and word “surety” added].


1 2 3
Date Remarks Signature of officer


1 2 3
Date Amount Signature of tehsil officer

Order of suspensions



We the undersigned acknowledge to have received from Government the sums hereunder specified against our names respectively as advances under Act XII of 1884 and bind ourselves and each of our heirs and legal representatives severally (or where the word jointly is entered hereunder against the names of any two or more of us, then jointly and severally) to repay the said sum with interest in such number of and such instalments as are specified below, half-yearly, on the date for paying the 1st instalment of the land revenue beginning from(harvest).

 We understand and agree that Government will not be bound by clerical mistakes in the order or agreement and will be entitled to recover the full amount of principal and interest payable on account of the loan in accordance with the rules in force.

(In case of joint loans) - As between ourselves we the applicants are responsible for the repayment of the loan in the following shares:-


1 2 3 4
No. Name of borrower or surety. Amount received. Signature or thumb mark


5 6 7 8
Attestation by officer Date of execution Amount of each instalment Number of instalment


Date Amount Signature of tehsil officer

Note—Where there are sureties they should be shown as such in the same number with the principal, and the word “surety” should be added.

When the loan is taken by two or more persons jointly their shares should be stated.

Columns 1 to 3 will be filled up by the officer, recommending or disbursing the loans

Care should be taken to see that the harvest from which the repayment of the loans is to begin is correctly stated in this form.

FORM  T-4.




(1) Tehsil and village ... ... ... ...  
(2) Names and description of borrowers and sureties, if any  
(3) Amount and date of loan, and purpose for which granted  
(4) Terms as to repayment made and date of grant ... ...  
(5) Total repayments to date ... ... ... ...  
(6) Amounts now outstanding ... .... ... ...  
(7) Cause of default and proposals ... ... ...  

 FORM  T-5


1 2 3
Form (T-2 or T-3) Date of grant Remarks

FORM  T-6 

Serial No.            ...                                 ....                             ....            1

Date                 ...                                 ....                                ....            2

Name of village...                                    ....                             ....            3

Name of borrower with father’s name and caste                     ....            4

Amount of taccavi  ...                     ....                                      ....            5

Quantity of grain at the rate of--      ....                                     ....            6

Remarks                       ...                     ....                                ....            7

Serial No.            ...                                 ....                             ....            1

Date                 ...                                 ....                                ....            2

Name of village...                                    ....                             ....            3

Name of borrower with father’s name and caste                     ....            4

Amount of taccavi  ...                     ....                                      ....            5

Quantity of grain at the rate of--      ....                                     ....            6

Remarks            ...                                 ....                               ....            7


Serial No.            ...                                 ....                              ....            1

Date                 ...                                 ....                                 ....            2

Name of village...                                    ....                              ....            3

Name of borrower with father’s name and caste                      ....            4

Amount of taccavi...                                   ....                           ....            5

Quantity of grain at the rate of--            ....                                 ....            6

Remarks            ...                                 ....                                ....            7



38.  It is important for the smooth working of the taccavi system that the accounts should be as simple as possible, and that neither the borrower nor the tehsil staff should be unnecessarily worried with details.  It matters little to the borrower how much of each instalment he repays is credited to principal and how much to interest.  All he need know is the number and amount of his equated instalments of repayment, the total sum he will have to repay and the fact that, in calculating the equated instalments, interest has been charged at the rate of interest notified by Government from time to time,--(vide table A in paragraph 24).  It is necessary, in order to watch the financial results of the working of the system, to see that the proper proportions of each instalment are credited to capital and interest, respectively.

39.  When the competent officer has passed an order granting a loan fixing the number and amount of the equated instalments of repayment according to the appropriate table the tehsil wasil baqi nawis  will open a ledger (khatauni) in form (T-7) given below.  The volume which contains these ledgers should be divided into two parts (A and B).  Part A should contain all the loans for improvements of land (Act XIX of 1883) and Part B  all loans for bullocks under Act XII of 1884.  A separate similar ledger shall be maintained in districts where loans are granted for the purchase of brood mares.  The ledgers in each part should be numbered in separate series:--


[a]  Khatauni No....           ....                    ....                    ....

[b]  Date of order of grant and reference

              to vernacular record      ...         ....        ....                    ....

[c]  To whom granted (principal and

              sureties) with details of land

              hypothecated as security....                   ....                    ....

[d]  For what purpose granted and amount...  ....                 ....

[e]  Total sum (principal and interest )

              to be repaid      ....        .....                   ....                    ....

[f]  Number of equated instalment of

              repayment and amount of each

              instalment....                 ....                    ....                    ....

[g]  Notes of inspection and completion

              of work, and dates of payment of

              loan to borrower...        ....                    ....                    ....

List  of  Instalments

Demand List of payment actual made
Date of instalment Amount of instalment Date of payment with No. of dakhla Amount
Principal Interest Total By whom paid Principal Interest Total
1 2 3 4 5 6 7 8 9


Penal interest charged if any Total of repayments made up to date Balance of instalment still to be paid Remark regarding suspensions remissions and penal interest etc.
Principal Interest Total Principal Interest Total
10 11 12 13 14 15 16 17

Notes:(i)  Columns 1-4 should be filled up once for all when the ledger is opened.

(ii)  Penal interest should be charged on the overdue principal only and for the days of delay, e.g., an instalment falls due on 1st July, 1936, and if the borrower pays it by the 31st July, 1936, no penal interest will be charged but if the payment is made after 31st July, 1936, say on 15th August, 1936, then the penal interest at the prescribed rate will be charged on the principal overdue for the period of one month and 15th  days.

(iii)  In case of part-payments of the instalment, charges should be made in the following order :--

1.  Penal interest on the overdue principal only.

2.  Interest.

3.  Principal.

(iv)   In the case of loans advanced by instalment the ledger (khatauni) will not be opened till the last instalment has been given.

In the case of loans for seed separate Khataunis are not required.  A register in the following form will suffice :--


No Village Date of disbursement Name of guarantee and surety if any Date of repayment Amount due
Principal Interest
1 2 3 4 5 6 7


Date of payment with Dakhla numbers Amount paid Penal interest charged if any Remarks regarding suspensions etc.
Principal Interest
8 9 10 11 12

40.  The Tehsildar will, at the same time, enter in a Kistbandi each instalment under the date on which it will fall due in the following form:--


Kistbandi of payments due in agricultural year Kharif 19     and    rabi  19    on account of loans to agriculturists.


Village From whom due On what account Number of ledgers in which entered Kharif Instalment Rabi Instalment Re-marks
Amount Date on which paid Amount Date on which paid
Principal Interest Principal Interest
1 2 3 4 5 6 7 8 9 10 11

N.B.—There will be a separate sheet for each year.  Separate forms should be used for each of the two Acts.

In the case of grants for seed a single mauzewar entry will suffice column 2 being left blank, and the numbers of the entries in the register referred to in the last. Paragraph being given in column 4, thus, “1 to 10.’’ Room will be left in the payment columns for the entry of sums received on different dates when a number of separate loan for seed have been given in one village.

41.  The Tehsildar will submit to the Deputy Commissioner a monthly list of collection. This list, like the Khatauni will be in two Parts __(A) the collections on account of land improvement loans will be entered first and then (B) those on account of loan to agriculturists and will be in the following form: -

FORM T- 10

Tehsildar’ s  tauzi on account of loans for land improvement and loans to agriculturists.



Serial No. Village Borrower Number of ledger of loans Amount collected in the month On acc-ount of additional inte-rest on over due instalments Date of credit of each pay-ment in siaha Remarks
On account of arrears of former harvests On account of demand of this harvest On account of instalments not yet due
Principal Interest Principal Interest Principal Interest
1 2 3 4 5 6 7 8 9 10 11 12 13


Total Addcollection during previous months of this year..Rs.



Total collections of year to date..Rs.



PART II—Overdue instalments

SN Vill-age Borrower Number of ledger of loans Amount overdue Remarks showing whether the amount has been suspended by competent authority, and in the case of unsuspended arrears the steps taken to realize them.
On account of former harvests On account of this harvests
Principal Interest Principal Interest
1 2 3 4 5 6 7 8 9
  Total amount over due...Rs.              

Date     Siaha Navis   Wasil Baqi Navis  Tehsildar

The tehsildar will also submit at the close of each financial year a list showing the total amount on account of principal and interest, respectively, outstanding from each borrower under each one of the two Acts.

42.  Tehsil statement of taccavi collections and balances in the form given below should be submitted to the Commissioner with the monthly hal tauzi  of land revenue collections prescribed in paragraph 43 of Standing Order No.31.  An exactly similar form should be prepared in a duplicate for the district as a whole and one copy should be sent with the copies of the tehsil statements to the Commissioner and the other without tehsil statements direct to Financial Commissioner’s office.

FORM  T-11

Statement showing the collections and the balance of taccavi loans under Act XIX of 1863 and Act XII of 1884 in the  tehsil/District   tehsil for the month of_______195.


1 2 3 4 5 6
Tehsil Total loans outstanding at the beginning of the months Balance due at the close of the previous month Instalments falling due during the month Total amount due and over due (columns 3, 4 and 5)
(a) On account of instalments due (b) On account of overdue instalments
Principal ...
Interest ...
Penal Interest ...
Tota ...
Principal ...
Interest ...
Penal Interest ...


7 8 9 10 11 12 13 14
Amount recovered during the month Suspensions remissions, if any during the month


Arrears at the close of the month

Due Overdue

On Account of overdue instalment On account of instalments due On account of instalments not yet Total recoveries columns 7,8 and 9.      

 Deputy Commissioner District_____

Note:  (1)  Column 2 should show the amount shown in columns 7 of form T-10.

(1)  Column 3 and 4 should correspond with entries in column 12 and 13 of the previous month.

(2)  Column 11-authority for any suspensions or remissions should be cited.

43.  A copy of the kistbandi form (T-9) will be kept by the district revenue accountant at district  headquarters.  The kistbandi in form T-9 at sadar should be completed before each file goes to the record room and the collections should be entered up each month from the tauzi.

44.  Separation of payments of interest from payment of principal - When the khatauni form (T-7) is framed by the tehsil wasil baqi nawis the columns showing how much of the demand for each instalment is to be credited to principal and how much to interest should be filled up from  the appropriate table, and when the collection of an instalment has been notified, the columns showing how much of the total collection is to be credited to principal and how much to interest should be filled up. 

The daily siaha of the tehsil should show payments of principal, interest and penal interest as separate items and the same should also be done in the challans presented at the treasuries and sub-treasuries.

45.  Besides these accounts the following register of applications will be maintained by the tehsildar:-

 FORM  T-12​

SN Date of application Village Name of application Amount of advance applied for Date of final order of competent officer with brief abstract thereof
Under Land Improvement’ Act Under Agriculturists’ Loans Act
1 2 3 4 5 6 7

NOTE:--The tehsildar will enter in this register all cases relating to taccavi loans in his tehsil as they pass through his hands, whether instituted or decided in his own office or in that of some other officer.

A similar register of application should be maintained by the district revenue accountant tehsilwar.

FORM  T-12

 46.  When any competent officer passes an order granting or refusing an application for an advance, he should send the file of the case to the tehsildar concerned, who after making the necessary entries in his accounts and registers, and noting on the file that this has been done, will return the file to the district revenue accountant, who, after making the necessary entries in his accounts and registers, will send it to the record office.     

47.  Inspection of tehsil khataunis - In order to ensure that the tehsil accounts are being properly kept and that the penal interest at the fixed rate of 6 1/4 per cent per annum (equivalent to one pie per rupee per mensem) is being levied on the principal outstanding, the Sadar Wasil Baqi  Nawis should inspect the tehsil khataunis at the end of each harvest.       

48.  Under instructions received from Government, Deputy Commissioners are directed to submit a combined statement in the form given below showing the advances made and the recoveries effected under Acts XIX of 1883 and XII of 1884 during each financial year.  The statement should be forwarded to the Accountant-General through the Treasury Officer for verification, with the request that it may be returned to the Deputy Commissioner without delay.  On receipt of the statement from the Accountant General, duly verified, the Deputy Commissioner should briefly review the figures and explain anything that may appear abnormal as compared with former year, and should then submit the statement and the review so as to reach the Financial Commissioner’s office by the 1st July at latest.

FORM  T-13

Statement showing advances made, recoveries of principal and interest effected, and balances for the financial year 19  19, under Act XIX of 1883 and Act XII of 1884.

District Principal outstanding on Ist April How much of (a) was in arrears (i.e. overdue). Amount of interest in arrears (i.e. over due) on 1st April 19 Total arrears, (b)+(c) Advances from 1stApril 19  to 1st March 19 Recoveries and remissions of principal from 1st April 19  to 31st March 19 Recoveries and remissions of interest from 1st April 19  to 31stMarch 19 
Recoveries Remissions Recoveries Remissions
            Act XIX Of 1883    
            Act XIX Of 1884    


Total recoveries Principal outstanding on 31st March 19 , How much of (i) was in arrears (i.e. overdue) Amount of interest in arrears (i.e. overdue) on 31st March 19 , Total arrears on 31st March 19,(j)+(k)


No. dated No.
Forwarded to the Accountant- General, Punjab through the Treasury Officer, for favour of verification and return. Returned to the Deputy Commissioner district duly verified

  Deputy Commissioner               Accountant General Punjab.     


                        No.                                                      dated

Transmitted with separate review to the Under Secretary

to the Financial Commissioner, Punjab.

Deputy Commissioner


Memorandum of arrears (i.e., sums overdue) on the 31st March, 19  .


On account of what year Total Remarks showing fully the reasons for the arrears & the prospects of recovering them
Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest  

49.  The Deputy Commissioners of the districts in which loans for the replacement of brood mares are made, will submit a separate statement for the accounts of loans granted for the purchase of brood mares in accordance with the instructions contained in paragraph 48 above.

50.  Estimates of advance and recoveries: - Estimates of probable advances and recoveries of principal only during the current and ensuing years should be prepared in Form B.M. 10 (reproduced below) separately for each kind of advance.  The estimates should be submitted by Deputy Commissioners so as to reach Commissioners on 20th September, and the Financial Commissioner, Revenue on the 1stOctober, each year without fail.  It should be clearly understood that the word “outstanding” does not mean in arrears: it includes arrears, but it also includes principal, repayment of which is not yet demandable and which is set down for future recovery.  The estimates, it will be seen deal only with principal; and care should be taken that the opening agrees exactly with the finally corrected and verified closing balance shown in the district statements that have been submitted under the orders contained in paragraph 48 above.

FORM B.M. 10

Estimates of probable advances and recoveries (of principal only) during the current recoveries and ensuing year under* of  in the Punjab.


(a)  Principal outstanding at beginning of current year           ...

(b)  Revised estimates of advances likely to be made during the current years.

(c)  Total                ...                     ...                                 ...

(d)  Deduct             ...                     ...                                 ...

Revised estimate (of repayments of principal only), likely to be made during current year.

Revised estimate of remissions  ...                                 ...

(e)  Balance expected to be outstanding at end of current year         ...

(f)  Add advances expected to be made in the ensuing year_________

(g)  Total                ...                     ...                         __________           

(h)  Deduct_____               ____

Estimate of repayments (of principal only) likely to be made in the ensuing year.

Estimate of remissions.

(i)  Balance expected to be outstanding at end of ensuing year.

*A separate form should be used for each kind of advance.

51.  Deputy Commissioners should, by the 10th of the month following that to which the accounts relates, submit a monthly statement in form T-14 showing the progress of expenditure on account of taccavi advances to the Commissioner who should forward the statements so received from the district along with a consolidated divisional statement so as to reach the office of the Financial Commissioner not later than the 20th of the month following that to which the account relates.

FORM  T-14

Monthly statement showing the progress of expenditure under the head “Provincial Loans and Advances (Reserved) Class I—Advances to Cultivators”

Month and year........................


Act Allotment at beginning of month Additions or reductions during month Modified grant Expenditure during month Expenditure of previous month Total expenditure to date Balance of allotment Remarks
1 2 3 4 5 6 7 8 9


Land improvement loans Act, XIX of 1883


Agriculturist Loans Act, XII of 1884

Rs. Rs. Rs. Rs. Rs. Rs. Rs.  


Forwarded to the Commissioner,.........division

Deputy Commissioner,.........district


A consolidated divisional statement is forwarded herewith to the Under Secretary to the Financial Commissioner, Punjab.  The district returns are enclosed.


52.  The following two forms T-15 and T-16 are prescribed for use at district headquarters and tehsil headquarters, respectively, in connection with the allotment and disbursement of taccavi grants:--


(for use at district headquarters)

Register showing allotment and disbursement of  taccavi in___________tehsil of__________district, for the financial year 195 - 195

No. and date of letter of credit Land Improvement Loans Act Agriculturists Loans Act
Amount allotted Amount disbursed Amount refunded Date of receipt of detailed bill Amount allotted Amount disbursed Amount refunded bill Date of receipts of detailed bill
1 2 3 4 5 6 7 8 9
  Rs. Rs. Rs.   Rs. Rs. Rs.  
Total ..                
Total to end of last month..                
Total of the year...                

Other  Taccavi

Amount allotted Amount disbursed Amount refunded Date of receipts of detailed bill Remarks
10 11 12 13 14
Rs. Rs. Rs.    

(1)  Separate forms will be used for each.

(2)  Columns 3 -5, 7—9 and 11-13 will be filled in on receipt of the detailed bills at the end of the month.

(3)  The statements received from tehsildars in form T-16  should be checked with this register and figures reconciled.

(For use at tehsil headquarters)

Register showing allotment and disbursement of taccavi under Act_____of______in____ tehsil of_____district for the financial year 19  .


Allotment Amount drawn from the treasury Disbursement Amount refunded Amount detailed bill date of despatch Re-marks
Number and date of letter of credit Amount No. and date of the abstract bill Amount No. of file No. of Khatauni Amount disbursed
1 2 3 4 5 6 7 8 9 10
Rs.   Rs.       Rs. Rs.    
Add total end of last month ...                
Total of the year                  

(1)  This register will be maintained for taccavi under each Act separately.

(2)  A copy of this register will be submitted to the Collector along with accounts as required by paragraph 9 of this Standing Order.

Form  T-1
Form of Application (Reverse) –contd.

purpose of the land Improvement Loans Act, 1883.

(2)  Application for a loan may be made to: a naib-tehsildar or Revenue Officer of higher rank, in the above form free of court-fees, and the loan will be made free of stamp duty of and registration fees.

(3)  The rate of interest will be that in force for the time being and instalments of repayment will be distributed over a number of years.

(4)  The personal security of a body of cultivators, will be accepted or the land itself may be pledged.

(Particulars to be filled in by Inspecting Officer)

(i)  Mauza, field number, area and class of land to be improved,

(ii)  Status of applicant, i.e., proprietor or tenant.  If a tenant and if the landlord’s consent is required, whether the landlord consents,

(iii)  Security—

(1)  If the land itself, the value of the applicant’s interest in it and extend of pre-existing encumbrances, if any.

(2)  If personal, the names and status of the co-sureties.


Hon'ble Revenue Minister


Special Chief Secretary, Department of Revenue, Rehabilitation and Disaster Management

Sh.  K A P Sinha, IAS

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