MAHALWARI SYSTEM
Mahal means village or estate. The British introduced the Mahalwari system where the
estimated revenue of each plot within a village was added up to calculate the
revenue that each village (Mahal) had to pay.
Holt Mackenzie introduced the Mahalwari system in 1822, and it was revised under Lord
William Bentinck in 1833. This system was implemented in the North-West Frontier, Agra,
Central Province, Gangetic Valley, Punjab, and other areas.
This incorporated elements from both the Zamindari and Ryotwari systems. The land was
divided into mahals by this system. Because the village headman essentially became a Zamindar
under this system, it was referred to as the Modified Zamindari system.
Background of Mahalwari System
The adoption of mahalwari system in parts of Northern India began to be considered in
1819 when Holt Mackenzie, the secretary to the board of commissioners, recommended
this form of settlement of land revenue.
The recommendation was formalized by the Regulation VII of 1922. The complex
method of survey, high revenue demand, and harsh methods of extraction led to a
breakdown of this scheme. The situation was worsened by the agricultural depression of
1828.
It was in 1833, when William Bentinck was governor-general, that the Regulation of
1833 simplified the procedure for estimating the produce.
Features of Mahalwari System
The revenue was calculated based on the produce.
The land was considered to be owned by the village community. The cultivator was the
sole owner of the land.
Each farmer paid his or her fair share of the tax.
The village headman or a group of village leaders was in charge of collecting taxes and
remitting them to the company government.
The state's revenue share under Bentinck was 66% of the rental value.
The land revenue in the mahalwari regions was revised on a regular basis.
Drawbacks of Mahalwari System
The system required government officials to record all cultivators', zamindars', and other
landowners' rights and to calculate the tax due on each parcel of land.
The official calculations were frequently inaccurate, often based on guesswork, and the
collectors usually manipulated them to increase the revenue due to the government.
It did not benefit village communities; in fact, it destroyed them by imposing exorbitant
tax assessments that could not be complied with.
Due to cultivators' and landholders' inability to meet taxation rates, large tracts of land
were sold to moneylenders and merchants, who ousted the old cultivating proprietors or
turned them into tenants.
Issues with the Mahalwari System
The survey was practically based on faulty assumptions, which left room for
manipulation and corruption.
It caused the company to spend more on collection than it did on revenue. As a result, the
system was regarded as a failure.
Conclusion
The peasantry would never fully recover from the handicaps imposed by the new and unpopular
revenue settlement. Impoverished by heavy taxation, peasants resorted to usurious loans from
moneylenders/traders, with the latter frequently evicting the former from their land for non-
payment of debt dues. These moneylenders and traders emerged as the new landlords, while the
scourge of landless peasants and rural indebtedness has persisted in Indian society to this day.
This system incorporated elements from both the Zamindari and Ryotwari systems.
Difference between Mahalwari System and Permanent Settlement
Permanent Settlement, also known as Zamindari System, was introduced in 1793 by Lord
Cornwallis. Zamindars acted as middlemen between peasants and British authorities for revenue
collection. The revenue amount was fixed, and Zamindars and taluqdars owned the land.
Whereas in the Mahalwari System revenue amount was not fixed, and the revenue was collected
by lambardar (village headmen). The main difference between mahalwari system and
permanent settlement is the fixation of revenue collection as it was not fixed in mahalwari
system and was revised periodically as per the worth of the land.
Difference between Mahalwari System and Ryotwari System
Mahalwari System and Ryotwari System are both types of Land Revenue System. The main
goal of both the revenue system was to exploit peasants, but they varied based on ownership and
areas it was applicable. Check out the difference between the mahalwari system and the ryotwari
system in the table facilitated below:
Ryotwari vs Mahalwari Settlement
Mahalwari System Ryotwari System
The land revenue was collected by village
lambardar (headman) on behalf of the whole village. The land revenue was paid by
peasants directly to the state.
Land was owned by Village Lambardar Land was owned by the Peasants
Revenue was revised on a regular period of time. Revenue was revised on a regular period of
time.
Introduced by Holt Mackenzie in 1822 Introduced by Thomas
Munro in 1820
The Mahalwari System was first started in the
North-West Frontier, Agra, Central Province
, Gangetic Valley, Punjab, etc. Ryotwari System was first started in
Madras,Bombay, Assam, and Coorg provinces