Chapter-9 - Government of Karnataka
Chapter-9 - Government of Karnataka
Chapter-9 - Government of Karnataka
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Administration and Revenue 565Land Revenue AccountsOn completion <strong>of</strong> the settlement operations, the survey and settlementdepartment prepares a register called the settlement register showing the areaand assessment <strong>of</strong> each survey number, uncultivated area together with thename <strong>of</strong> the registered occupant. It also prepares another register <strong>of</strong> surveynumbers showing the total area under each head both arable and unarable,dry, wet and garden land in detail, its rate per acre, assessment on each fieldand the total assessment fixed on the entire survey number. This is known asthe akarband. On receipt <strong>of</strong> this the village accountants are required to preparethe khetwar or index <strong>of</strong> land.The khetwar register is the basis on which the village accountant proceedsevery year to record the actual state <strong>of</strong> all lands in the village. It is animportant revenue record as it contains data relating to land held, area,assessment, classification <strong>of</strong> land, water-rate, nature <strong>of</strong> tenant rights, tenancyand crops. All changes in the rights are incorporated in the register after theyare reported and scrutinised by the competent <strong>of</strong>ficer. The original record <strong>of</strong>tenancy and crops is rewritten once in five years. The khatha register whichis a basic record containing entries with reference to land holder with liabilitiesto pay land revenue, upset prices or conversion fine and other fines is openedon the first day <strong>of</strong> July every year. The village accountant has to acknowledgeall the amounts realised by him in the receipt book in the authorised form. Hehas to prepare a monthly demand, collection and balance statement in theprescribed form. The register <strong>of</strong> demand, collection and balance <strong>of</strong> revenue orcesses has to be closed at the end <strong>of</strong> the year i.e., 30 th June. On the basis <strong>of</strong> thisregister the annual accounts <strong>of</strong> the village under each item <strong>of</strong> revenue shouldbe finalised.Jamabandi‘Jama’ means the `share’ due to the government and ‘banda’ means‘fixation’ <strong>of</strong> government revenue. The practice <strong>of</strong> settling the amount <strong>of</strong> landrevenue due to the government, every year is known as `Jamabandi’. Tounderstand the concept better the word `Akarband’ may be taken. ‘Akara’means assessment <strong>of</strong> a land and ‘band’ means fixation <strong>of</strong> the same. In<strong>Karnataka</strong>, the revenue survey and settlement operations are conducted oncein 30 years and assessment is fixed on the basis <strong>of</strong> measurement <strong>of</strong> fields,classification <strong>of</strong> soil, rainfall data and other relevant factors. The ‘Akarband’ isa register showing the area and rate <strong>of</strong> assessment etc., in detail <strong>of</strong> the surveynumbers <strong>of</strong> the village.