I. IN THE MANUAL OF REVENUE ACCOUNTS OF THE VILLAGES, TALUKS & DISTRICTS OF BOMBAY STATES, by F.G.H.Anderson.I.C.S.Under chapter “Inspection & Audit “(Page351) the description regarding Jamabandi can be seen.
This term means literally FIXING OF DEMAND. In days when there was no survey and the demand was really fixed each year by the Collector and distributed among Kamvisdars by Mahals or Paraganas, by whom(in Gujrat)it was apportioned among Desais who were responsible for villages or tariffs.
The jamabandi was a most important function which keenly interested every rayat. Moreover it took place before the collection not after. Probably the Rayats would have refused to pay any thing until filrst formal jamabandi had taken place, at which they could have made themselves heard.
“ But now a days the demand for fixed Land Revenue is settled by the Survey Department and remissions, suspensions are based upon the fixed demand according to rule of general application, while the demand for fluctuating Land Revenue is fixed by individual of proper authorities from time to time, there is no Jamabandi in the sense of settlement of demand, to be performed, but the process is partly an Audit of the last year’s account, partly an inspection tosee that the accounts of current year made uptodate,and partly a general test of the work of the Village Officers”.
The practice hitherto has been that ,first the Mamaltedar calls together all Kulkarnis in his Taluka and checks the account of the past and current year called JAMABANDI.”
“The jamabandi examination is a test of the accuracy and exact
correspondence of the village with the Taluka accounts; it is a matter
between Mamaltedar and the Village Accountant and not between the
Rayat and Government. The examination ought therefore to take place the Taluka Kacheri,but it is desirable that Prant Officer should see all his Village officers once in a year”.
“Though the presence of rayats or even Patil is not necessary for the business in hand, still in Districts where there is any such customs as that of giving “PAN SUPARI” to the heriditory Village Officers,it should be maintained. And the annual interview between Prant Officer and Village Officer should not be abandoned.”
II .In the MANUAL OF REVENUE ACCOUNTS by Theodare.Hope
ICS, Collector of Surat.
Then annual demands being Authoritatively settled.
The examination and test of village Accounts and papers is obviously a subject of primary importance both for the security of Government and for the protection of the rayats.
Collectors are with the same object required to do yearly in person the Jamabandi of different Talukas in such a way that the whole District may come under their supervision every four years.
III. Chapter IX of Manual for Village Accountants speaks about
The main objects of jamabandi are ;-
Overhauling the village records.
Ascertaining whether all items of Revenue including the demand for settled villages have been properly determined and brought to account.
Whether the statistics prescribed for economic and administrative purposes have been correctly complied.
To give an opportunity to Village Accountants to rectify omissions and defects and reconcile the discrepancies.
.It affords an opportunity to see whether the Village Accountants have been, during the revenue year, doing all that is expected of them particularly in respect of the following (13Registers to be maintained)
1) Dittam Jamabandi 2)Huzur Jamabandi
Dittam jamabandi is conducted by Tahasildar,immediately after the Annual Accounts of a village are completed by the Village Accountant as on 1ST JULY.
Para 85 of Chapter IX : Tahasildar should conduct the dittam jamabandi at Hobli Head Quarters / V.A’s circle headquarters
The following Registers and accounts are required to be examined at dittam jamabandi.
RTC(form No.16) with crop abstract.
Banjar Taktha(statement of waste lands)
Takrari Taktha(Tt cases)
Kammi Jasti Statement.
Kammi Jasti order.
Baki patti under all heads.
It will be seen that the Dittam Jamabandi is conducted by the Tahsildars ,constitutes a prelimnary test of village accounts before Huzur Jamabandi is taken up by the Huzur Jamabandi officer,which will be moré thorough and detailed examination, covering all possible aspects of the Revenue Management of the Taluka.
The following Statements of Accounts should be kept ready for the Huzur Jamabandi in addition to the Dittam records.
Khata(Form No 24) in respect of all villages.
General abstract of Land and Revenue.
Review of collections under all heads with kulawar baki patties.
Remissions and Suspensions of Land Revenue.
Khata restoration cases.
Hujur Jamabandi is conducted by the Deputy Commissioner or by Asst.Commissioner any other officer appointed as such, between OCTOBER to DECEMBER, to verify and settle the village accounts of the previous year and to determine the Land Revenue and other dues for the current year. This is more or less an AUDIT of last year’s account and partly INSPECTION to see that the accounts of the current year are brought up-to-date.
Para 86 of Chapter IX of VILLAGE ACCOUNTANTS MANUAL adds;-
The annual Jamabandi Settlement is the most important Revenue Work, by which the total Demand for each village and Taluk is determined.
As the Jamabandi work should “on no account be delayed”, the Village Accountant should complete all his Registers and Accounts well in advance of Taluka Jamabandi ,so that Annual Huzur Jamabandi is conducted at the earliest opportunity.
Para 87 :
Jamabandi should be completed at the very latest by15th
of Chapter I of VILLAGE ACCOUNTANTS MANUAL Cautions
“ The Village Accountant is hereby WARNED that the maintenance of the Records as detailed above is his PRIMARY and STATUTORY DUTY as laid down in Section 17(1) of the Karnataka Land Revenue Act.1964,and he is liable for disciplinary action under K.C.S.(C.C.& A)Rules 1957,if he found remiss or negligent in the performance of his duty.``
“JAMABANDI“ LINKED WITH THE PROVISIONS UNDER KARNATAKA LAND REVENUE ACT, 1964 and KARNATAKA LAND REVENUE RULES 1966.
SECTION–159:- Land Revenue when becomes due and payable The lands Revenue leviable an account of a Revenue Year shall become due on the first day of that year and shall be payable at such time, in such installments to such persons and at such places as may be prescribed.
RULE 110:-The land revenue leviable on account of a Revenue Year shall be payable in four installments in the month of JANUARY,FEBRUARY, MARCH, and APRIL. of each year. Each installment shall be paid by the 20th day of each month.
when the land revenue for the year in any case is less than 5 Rs the whole amount due shall be paid in by 20th of January.
If any person wishes to pay the entire year’s Revenue in one installment, he may do so by the 20th of January.
SECTION 159(3)-Any period elapsing between the First day of theRevenue Year and any date prescribed under sub section (1) for the payment of land revenue shall deemed to be a period of grace and shall not affect the provisions of sub sec.(1).
SECTION 160(1):-Any installment of Land Revenue or part thereof which is not paid on the date prescribed for payment u/s 159 shall become an arrears of Land Revenue and the person responsible for the payment shall become defaulter.
SECTION 160(2):-A statement of account CERTIFIED by the Deputy Commissioner or Assistant Commissioner, shall for the purpose of this chapter be conclusive evidence of the existence of the Arrears of Land Revenue of its amount and of the person who is the defaulter.
Existing Procedure of JAMABANDI in the Districts of BELGAUM Division.
In Bijapur,Bagalkot & Karwar Districts though some time late,
regular Jamabandis are conducted.
Demand in Form No-24 is compulsorily written by VAs & duly approved by the Jamabandi officers.
Recovery of land Revenue will be started only on the basis of the approved Form No-24.
In Dharwad& Haveri though some time late, regular jamabandis are conducted. Form No-24 & chitta (Form No-7) are written and chitta will be got approved.
In Gadag district no regular Jamabandis are taken up
In Belgaum District Usually Jambandis are done after march of that year. Form No-24 will not be approved .A register maintained at taluka level called ``CHARI`` is written & got approved ( since the CHARI is a taluka Form No-4 prescribed under Bombay Land Revenue Code,it has no sanctity after 1-4-1964 the date on which Karnataka Land Revenue Act-1964 came into force) .
Non doing of Annual Jamabandi and not approving of Form No.24 by the Jamabandi Officers amounts to violation of Section 160(2)of Karnataka Land Revenue Act. 1964.
Similarly non writing of Form No.24 and starting recovery on the basis of UNCERTIFIED or UN APPROVED Document i.e.Form No. 24,(Form No 24 becomes Authenticated Document only when lt is approved by the Jamabandi Officers) by the Village Accountants amounts to violation of Section 17 of the Karnataka Land Revenue Act.1964.
Since the LAND REVENUE leviable on account of a Revenue Year, shall be payable in 4 installments and the first installment starts from 1st day of JANUARY , the HUZUR JAMABANDI should be completed by the end of DECEMBER.
By this conclusion, we may derive the CALENDER for
Jamabandi as follows:-
CALENDER FOR JAMABANDI
1ST JULY to end of AUGUST : Upto dating of Records by the V.A.s & R.Is
September & October 15th : Hobli wise DITTAM Jamabandi By the
From 16th October to end of December HUZUR JAMABANDI by the Authorized Officers of Revenue Department and certification of Khata in form No. 24.
From JANUARY to APRIL: Recovery starts as per approved Khata (form 24)In 4 installments as per Sec.159 read with Rule 110(1) .
Jamabandi checks may be proposed to be done in 3 stages.
Verification of Receipt and payments of previous year at villagelevel.Such as Land Revenue, other Govt dues,Mutation Fees,Mudranka shulka,warsa late fees, phodi fees, copying fees
etc., Carry forward of balance in newly written Form.No.24.
Reconciliation of Areas ,i.e. decrease in cultivable area,
increase in non cultivable area, area lost in diluvion, area gone in acquisition, N.A. areas and Boundary marks.
Verification of Follow-up of Rules in creating mutations & approval of same, and to list out omissions.
Up-to dating R.T.C.s
Up-to dating of Akarband
Up-to dating of maps as per H.F 12.
Noting of Remission orders.
Since no uniform procedure lie in the Districts of Belgaum Division following aspects may be considered to have a unique & uniform procedure in the Division.
Dittam Jamabandi should be made compulsory & it should start from 1st July & should completed by October 15.
Huzur Jamabandi should compulsorily be completed by the end of December to make convenientfor recovery from 1st January as stipulated in Rule-109 of the Land Revenue Rules-1966 .
No recovery should be started without the approved Form No-24.
The Tahsildars and Jambandi officers be cautioned that annual Jamabandi & approval of Form No-24 is the statutory duty of the officer, if not done it amounts to violation of section-160(2) of Karnataka Land Revenue Act-1964.
The VA should be warned the writing of Form No-24 is a must & is one of the statuary function of village Accountants, if not done it is a violation of Section-17 of Karnataka Land Revenue Act-1964 & leads to initiate action under CCA Rules .
A note on ANNEWARI
It is a process to calculate the cropwise yield of the crops in terms of Anna and acre.
b) How it is done
Through crop cutting experiments, done for each crop in each season of every year.
c)Who has to do
V.A.s…all villages, R.I….20% Tahsildar . 5% of the total villages in taluka /circle.
d) Why it is done.
PROVISIONS REGARDING ANNEWARI IN LAND REVENUE ACT.1964/Rules 1966.
Section 194 of Chapter XV of the Land Revenue Act 1964 speaks about the Remission of Land Revenue ,which is a later process of Annewari.
Suspension /Remission of Land Revenue
1)Notwithstanding any thing contained in this Act, but subject to such Rules as may be prescribed, where there is a failure of crops in any tract owing to inadequate rainfall or other cause and the state Government considers that it is necessary to suspend or remit the Land Revenue payable in respect of any land in such a tract ,it may by notification 1).suspend the collection of Land Revenue 2)Remit the Land Revenue payable for any year.
Similarly the RULE 147 of the chapter XVI of LAND REVENUE RULES 1966 spells about Annewari process, i.e. Crop cutting experiments.
The Deputy Commissioner shall cause crop cutting experiments to be conducted in all the villages every year in all the growing seasons, in order to determine the average crop wise yield per acre. The Tahasildar shall conduct such crop cutting experiments in at least 5%of the villages in the taluka, the Revenue Inspector in at least 20% of the villages in his circle and Village Accountant in all the villages in his charge, in which neither Tahasildar nor R.I has conducted such experiments every year in the relevant seasons. The question of remission of Land Revenue shall be considered on the basis of such experiments
Thus the Land Revenue Rules are crystal clear to say that under what circumstances the Land Revenue payable becomes eligible for recovery /suspension/Remission as the case may be ,depending upon the crop Annewari determined as per crop cutting experiments…
Hence proclamation of ANNEWARI NOTIFICATION by the Deputy Commissioners is a must so as to ascertain as to whether the Land Revenue payable becomes eligible for recovery, suspension or Remission.
Crop cutting Experiments.
Though no scientific methods have been prescribed in the act, in the circular RD.50.TRM90.dt 6.6.92,instructions have been issued to follow the guidelines prescribed in the book “Crop Estimation Surveys of Food and Non food crops in Karnataka”. Futher it has warned not to do annewari on eye estimates.
To calculate the annawari of a village,the sy.no.of three grade i.e.good,medium and least are choosen.the crop cutting and harvest of the crop is done before the panchas who will be informed well in advance.This result of harvest done has to be noted in form A and AA.
Though government has instructed to send the annewari proposals with due crop cutting experiments,but no formats for submission of annewari proposals have been prescribed. Any how in Belgaum Division the formats being used in the ex-Bombay province are continued.
Any how the annewari proposals should accompany in following formats.
ii.crop cutting sheet in form AA
On the reports/proposals received from the talukas the Deputy Commissioner has to issue the Annewari notification probably
For Kharif……………… by November
For Rabi ………………… by April
Some of the Dy.Commrs intrerpret that the annewari notification has to be issued only at the time of remission.It is totally wrong. Irrespective whether it is remission,suspension or recovery notification is a must.Thus NOTIFICATION OF ANNEWARI FOR EACH SEASON IS COMPULSORY.
The Government by amending the KLR Rules,has dropped the provision of suspension of land revenue,w.e.f.9-2-95.According to this if,
Thus the Remission proposals of the taluka should be sumitted to the concerned Dy.Commrs in Form. 1,2,3,and 4 within one month from the date of annewari Notification.The Govt. in its circular RD.264.TRM.99 dt.18-1-2000,has given the time schedule to each officers as,
From Tahr. To Asst.Commrs 15 days
Asst. Commr To Dy.Commr 1Week
Dy.Commr to Regl.Commr 1 week
Regl.Commr to Govt 1 week.
The Government in its recent circular RD.70.TRM.2003 dt.5-8-2004 has prescribed a format which has to be accompanied for each proposal.
Action on Notification at Taluka level.
Soon after the receipt of the approval from the Govt,and published in gazette,the copies of the gazette be sent to the taluka office,who inturn send them to Village Accountant. The V.A.has to take a note in the Khata (Form No.24)of the respective revenue year which is duly authenticated by the Huzur jamabandi Officer.
Since the Annewari is most basic requirement figures of which oftenly called by the Central/State Govt,Civil courts,and Nabard banks, it is necessary to have the records in the form of permanent Register. Hence it is advisable to have the PERAMANENT REGISTER at atleast District level Offices.