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Definitions - Punjab Land Revenue Act, 1887

This document defines key terms used in the Punjab Land Revenue Act of 1887: An estate is an area of land that has a separate record of rights and revenue assessment. A land owner possesses or profits from an estate. A holding is a portion of an estate held by one or joint land owners. Land revenue includes sums assigned for land or as quitrent. Arrears are unpaid land revenue. A defaulter fails to pay revenue or other sums. Rates and cesses are primarily paid by landowners. A revenue officer enforces the act. Net assets consider cultivation expenses. An assessment circle groups homogeneous estates for revenue calculation.

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Lokendra Singh
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468 views2 pages

Definitions - Punjab Land Revenue Act, 1887

This document defines key terms used in the Punjab Land Revenue Act of 1887: An estate is an area of land that has a separate record of rights and revenue assessment. A land owner possesses or profits from an estate. A holding is a portion of an estate held by one or joint land owners. Land revenue includes sums assigned for land or as quitrent. Arrears are unpaid land revenue. A defaulter fails to pay revenue or other sums. Rates and cesses are primarily paid by landowners. A revenue officer enforces the act. Net assets consider cultivation expenses. An assessment circle groups homogeneous estates for revenue calculation.

Uploaded by

Lokendra Singh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Definitions – Punjab Land Revenue Act, 1887

(Section 3)

Estate – S. 3(1)
 Separate record of rights.
 Separately assessed to land revenue.
 Declared by special order or general rule.

Land Owner – S. 3(2)


 Inclusions
i. Transferee of land.
ii. Let in farm
iii. Person in Possession.
iv. Person in enjoyment of any part or profits of the estate.

 Exclusions
i. Tenant.
ii. Assignee of land revenue.

Holding – S. 3(3)
 Portion of estate
 Held by one land owner or;
 Jointly by two or more land owners.

Land Revenue – S. 3(6)


 Assigned and any sum payable in respect of land;
 By way of quitrent;
 Or of commutation for service to
 The government or the person whom the Government has assigned the
right to receive the payment.

Arrears of Land Revenue – S. 3(7)


 Unpaid land revenue
 After the date it becomes payable.

Defaulter – S.3(8)
 Includes:
i. A person responsible as a surety for the payment of land revenue;
or
ii. A person liable for payment of Land Revenue.
 Does not pay the due land revenue or;
 Any other sum payable.

Rates and Cesses – S. 3(9)


 Primarily payable by landowners.
 Includes:
i. Village-officers cesses.
ii. Sum payable on account of village expenses.
iii. Annual rate chargeable on owners on owners of land.
iv. Local rate payable.

Revenue Officer – S. 3(12)


 Officer having authority under the act.
 To discharge functions of a Revenue Officer.
Net Assets – S. 3(18)
 Net Assets = Estimated Annual Surplus – Ordinary Expenses of
Cultivation.
 Ordinary Expenses in respect of:
i. Water rates.
ii. Irrigation.
iii. Embankments.
iv. Seed.
v. Manure.
vi. Interest charges.
vii. Wages or customary dues.
viii. Rent.

Net letting value (of a site put to non-agricultural use) – S. 3(18A)


 Estimated rent for the site remaining after deduction of-
i. Fair remuneration of the capital invested on building and
machinery.
ii. House tax, property tax; and
iii. Maintenance charges not exceeding one month’s gross rent.

Assessment Circle – S.19


 Group of estates;
 Sufficiently homogeneous to admit a common set of rates as a general
guide for calculating the land revenue to be assessed upon them.
 Opinion of the Financial Commissioner.

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