[16 April 1985] Published
vide Notification R.H.P. Extra ordinary dated 3.1.85 vide Revenue Department
notification No. Revenue 2 A(3)-5/79 dated 16.4.1985 CHAPTER 1 (1)
These
rules may be called the Himachal Pradesh Land Revenue (General) Assessment
Rules, 1984. (2)
These
shall come into force at once. In
these rules, unless the context otherwise requires:- (a)
"Act"
means the Himachal Pradesh Land Revenue Act, 1954 (Act No 6 of 1954): (b)
"to
cultivate personally" has the meaning assigned to it in the Himachal
Pradesh Tenancy and Land Reforms Act, 1972 (Act No. 8 of 1974); (c)
"estate"
or "estates concerned" means an "estate" or "group of
estates" as defined in the Act, and proposed to be subjected to general
assessment under the Act; (d)
"Revenue
Officer" for the purposes of these Rules means a Revenue Officer
authorised by the State Government for making assessment under sub-section (1)
of section 53; (e)
"section"
means a section of Act; (f)
"tenant"
means a tenant as defined in the Himachal Pradesh Tenancy and Land Reforms Act,
1972 (8 of 1974) and includes a person having any temporary interest in the
land of the landowner by way of a verbal or written lease or contract; and (g)
all
other words and expressions used in these rules but not defined herein, shall
have the meanings respectively assigned to them in the Act. CHAPTER 2 Unit of
Assessment and Manner of Preparation of Estimates of Money Value of Net Assets The
Revenue Officer shall, as soon as may be after a notification under sub-section
(2) of section 52 is issued, divide the area for which new rates are proposed
to be framed, into assessment circles, which shall be the unit of assessment
for the purposes of these rules. (1)
The
Revenue Officer shall, for the purposes of assessment, divide the entire land
under assessment in the following groups, each containing the classes of land
shown thereunder:- (i) Cultivated
land: (a) barani: dependent
on rainfall; (b) sailab: flooded
or kept permanently moist by water; (c) abi: watered
by lift system or by flow from springs; (d) nehri: irrigated
from canals; (e) chahi: watered
from wells; (f) kuhli: irrigated
by water channel; (g) ghasani: land
reserved for growing grass; and (ii) Uncultivated
land: (a) Banjar
jadid: land
which has remained unsown for four successive harvests; (b) banjar
quadim: land
which has remained unsown for eight successive harvests; (c) gair
mumkin: land
which has for some reason(s) become unculturable, such as land under roads,
buildings, streams, canals, tanks or the like or the land which is barren,
sand or revine; (d) khil: cultivable
land which has not yet been broken up. (2)
Whenever
the circumstances so warrant and it is expedient to do so in the public
interest, the State Government after giving by notification, 15 days notice of
its intention so to do may by notification alter the classification of the
lands as given in sub-rule (1) in regard to a particular area. (1)
The Revenue Officer shall
prepare or cause to be prepared an estimate of net assets of annual gross
produce of the estate or the estates concerned, as the case may be, comprised in
each assessment circle, on the following basis: - (a)
the average acreage of each
crop on each class of land, for which it is proposed to frame separate rates;
and (b)
the average yield per acre
of each crop grown thereon. (2)
The estimate of the net
assets of the annual gross produce of the estate or estates concerned when the
land-owner cultivates the land|personally shal1 be the result obtained after
deducting the dues of artisan and/or menials along with collection expenses
from the produce, and in other cases, shall be the result obtained by deducting
the tenants share also. Explanation. - For
the purposes of this rule, (i)
average acreage in relation
to an estimate shall be the average matured area i.e. average yield from a
particular area obtained after deducting the percentage of loss or damage
caused due to natural calamities, of the selected years. These years shall be
the cycle or period of year of which the harvest are a fair sample of the
ordinary fluctuation characteristic of the agriculture of the tract; (ii)
average yield shall be
assessed or the result of experimental cutting, accounts of the land-owners
where obtainable, information gathered from the trustworthy persons by the
revenue officer, his own observations, accounts maintained by agricultural
farms, if any, and the yields assumed for similar tracts elsewhere; (iii)
dues of artisans or menials
shall be the portion of the produce paid to artisans or menials for help in
village or for harvesting or for supply and repair of agricultural implements
or for any other work subsidiary to agriculture; and (iv)
tenants share shall be the
portion of produce retainable by the tenant under the terms or tenancy. (1)
ln the absence of a contract
to the contrary,land revenue shall be payable by a land-owner, and water rates
by a tenant, if any, in case a tenant pays a certain proportion of Land Revenue
or a land owner pays a certain portion of the water rates, a corresponding
addition to or as the case may be deduction from the estimate shall be made.
The deduction on the latter account shall also be made in case, the land-owner
cultivates the land personally. (2)
The other deductions of the
corresponding extent from the estimates shall be made in the following
circumstances in case the land is cultivated through a tenant:- (a)
when means of irrigation and
emabankments are maintained by land-owner; (b)
where the cost of all or any
part of the seeds or manure used on the land is borne by a land-owner, and it
is not counter balanced by either the receipt by him of a large share of the
produce or by any other means; (c)
where a land-owner provides
at his own cost, improved agricultural implements for the use of his tenants
and makes no charge for the use thereof, whether by way of large share or the
produce or otherwise; (d)
where a land-owner takes no
share of fodder or receives nothing on account thereof and permits a tenant - (i)
to devote a specified area
per pair of bullocks or some similar unit of area to the raising of fodder
crops: (ii)
to cut certain crops for
green fodder; or (iii)
to use his land or a part
thereof or growing fodder in any other manner; (e)
where a land-owner employs
paid agency at his own expenses to collect his share of produce; (f)
where a land-owner advances
money free of interest of his tenants for agricultural purposes- Provided that the
rate of interest to be allowed in making such deductions shall not be lower
than that allowed by the nearest branch of the State Co-operative 8ank on the
deposits made with it, or higher than the one charged on the loans advanced by
it. (1)
The estimates of produce
shall then be converted into money value The prices to be adopted for
conversion shall be the average prices which are likely to be obtained for
their crops by the agriculturists during the coming settlement, but shall be
based on the average of a sufficiently long period in the past and it shall be
assumed that the range of future prices shall not be dissimilar. The prices
prevailing in years of famine or severe scarcity shall be excluded from the
calculations. (2)
The prices adopted for each
crop shall further be based on the prices current in the month in which the
agriculturists of the tract ordinarily dispose of their produce. If in any
estate or estates concerned, it is found that most of the agriculturists take
their produce to market towns and dispose of there, an allowance shall be made
for the cost of cartage to markets and for any fees paid at markets to agents,
weighmen, etc, and for any other customary deductions, as may actually be
prevailing. Note. - In
determining the prices to be adopted, the Revenue Officer shall scrutinise,
among other date available the following:- (a)
Shop-keepers books in
selected villages; (b)
harvest prices for each
assessment circles reported by the Field Kanungo for entry in the circle note
books: (c)
harvest prices published in
Gazette; (d)
prices obtaining in the
markets; and (e)
prices obtained by big
land-owners for their produce. A second estimate of
net assets shall also be framed on the basis of cash rents payable by tenants,
prevailing in the estates concerned, on the assumption made in clause (12) of
section 4. This estimate shall only be framed where the following factors are
present:- (a)
the existence in any circle,
of a system of cash rents on a sufficiently large scale to enable them to be
used as a guide in estimating the value of the remainder of the land of the
circle; and (b)
the recognition in the
revenue records of such distinctions of sail and class as are usually
accompanied by marked difference of rented value. (1)
All rents which are not true
economic rents, and are not based on the prevailing rent rate or the average
rate actually paid on any class of land, shall be excluded by the Revenue
Officer from his calculations as abnormal. For that purpose the following rent
shall be considered abnormal:- (a)
rents consisting of the land
revenue, with or without a small additional payment as proprietary fee, unless
the land revenue is high and the land is poor; (b)
privileged rent paid by
relations, friends, dependents.or persons discharging religious duties; and (c)
rents unduly inflated by
jealously or special local or personal conditions of a transitory character
i.e. rents so exhorbitant as to be no index of the real letting value of land
and rents in which other factors such as mortgage money enter. (2)
The Revenue Officer shall
scrutinise cash rents if any, carefully in each village as it comes under
inspection. He shall satisfy himself that they have been correctly recorded,
and shall then decide what rent shall be eliminated as abnormal. The Revenue Officer
shall, from the rents remaining after elimination of abnormal rents, frame an
estimate of landowners net assets, on the following guidelines: - (i)
the provisions of the rule 6
shall mutatis mutandis apply; (ii)
deductions shall be made, if
necessary, for fallows or bad harvests; Provided that the
amount of the deduction to be made in each case shall be based on the result of
the local enquiries made by the Revenue Officer; (iii)
deduction shall be made for
shortage in collection of rent where such shortage is not due to bad
management. Should the
land-owners, whether they take rents in each Or in kind, also enjoy as such,
any income or dues from lands which have not been taken into account in the
estimates framed under this chapter the amount of such Income or dues shall be
added to the net assets. The final estimates
of net assets calculated in accordance with this chapter, shall be compared,
and the Revenue Officer-shall then arrive at a definite estimate of what are
the true net assets of each estate/estates concerned. CHAPTER 3 Assessment of Land Revenue (1)
Before the assessment of any
area is undertaken a forecast report shall be submitted, of the expected
financial results of the assessment, showing whether, for the fiscal reasons or
otherwise, reassessment is desirable. In the report specific mention shall be
made, inter alia, of the following matters:- (a)
the existing assessment, the
suitability of its form to local circumstances and the fairness of its
distribution over estates; (b)
changes in cultivation,
population, melans of irrigation and markets and communications; (c)
rainfall; (d)
prices; and (e)
any other factor affecting
the general property of the tract. (2)
Before the report is
prepared the leading agriculturists and organisations of land-owners of the
area concerned shall so for as practicable, be consulted, and a mention of it
shall be made in the report indicating what opinions have been expressed by
them and the reaction of the Revenue Officer concerned thereupon. (1)
The Revenue Officer shall
frame his proposals with respect to assessment circles, classes of soil,
selected year and prices to be adopted in accordance with the provisions of
rules 3,4, 5 and 7 as soon as possible after the commencement of settlement
operations. (2)
The Revenue Officer shall
have an abstract of his proposals prepared in Hindi in Devnagri script. This
abstract shall be got published in the Himachal Pradesh Government Gazettes
printed copies of this abstract shall be supplied by post to all Legislators,
Organisations of land-owners, Pradhans of Gram Panchayats, Lambardars,
Non-official Members of the Panchayat Samitis and Zila Parishads, representing
the area concerned for inviting their objections or suggestions A period of
thirty days from the date of posting shall be allowed within which they may
file objections or send suggestions on all or any of the matters referred to in
sub-rule (1) with or to the Revenue Officer. (3)
The Revenue Officer shall
take such objections etc., into consideration and forward them with his views
thereon, together with his proposals, through the Financial Commissioner for
the orders of the State Government. Before preparing the
report prescribed under sub-section (1) of section 54 the Revenue Officer shall
make a special inspection of each estate, and record an inspection note
thereon. On receipt of the
orders of the State Government the Revenue Officer shall, after taking into
consideration the existing assessment, the true net assets arrived at under
rule 12 and all other relevant factors, prepare a draft report, containing his
proposals as to the future assessment of each assessment circle. This report
shall contain, inter alia proposals with regard to the following points in
respect of each assessment circle:- (a)
the value of the true net
assets calculated by him; (b)
the reassessment which he
proposes; and (c)
the detailed rates by which
he proposes to distribute it over different classes of land or crops. (1)
After the preparation of the
draft report, the Revenue Officer shall a brief abstract prepared in Hindi, in
Devnagri script, containing:- (a)
the principal date on which
the true net assets estimate has been based, viz., rates of yield assumed rates
of rents in cash or kind, average total areas cultivated and matured,
deductions allowed or expenses of cultivation menals dues, etc., and the value
of a land as disclosed by sales and mortgages; (b)
the general considerations
on which the pitch and amount of total actual assessment proposed to be taken
are based i.e., the increase in resources through irrigation, extension of
cultivation rise in prices miscellaneous income etc and; (c)
the total assessment and the
average revenue rates proposed for adoption in framing village assessments with
such brief explanations as may be necessary, including the clear provision that
there is no guarantee that any particular estate will be ultimately assessed at
the exact rates proposed and get if published in the Government Gazette; (2)
Copies of this abstract
shall also be supplied by post to all Legislators Pradhans of Gram Panchayats
Lambardars Organisations of Land-owners and non-official members of Panchayat
Samitis and Zila Prishads representing the area concerned. (3)
A period of thirty days from
the date of posting shall be allowed within which any revenue payer or group of
revenue-payers or tenants may make suggestions or objections to the proposed
assessment to the Revenue Officer. (4)
All such suggestions or
objections etc., shall be considered by the Revenue Officer before preparing a
final report; The Revenue Officer
shall then prepare a final report in the light of the suggestions or objections
if any received and forward it to the State Government, through the Financial
Commissioner, for sanction as contemplated under-section (2) of section 53
together with:- (a)
a gist of suggestions or
objections, if any received, with his views thereupon duly supported by reasons
for agreement or dis agreement, as the case may be, and (b)
a copy of the draft report
prepared under rule 16, together with the abstract as published under rule 17 The report shall be
considered by the State Government and after such consideration, it may approve
the assessment proposals with deviations within a margin of 3 per cent either
way, or without it. Subject to the
provisions of sub-section (3) of section 54 assessment of the each estate shall
be fixed according to circumstances. Large enhancements of
land revenue on particular estates shall, if necessary, be mitigated by the
imposition of a revised demand in a progressive from i.e., a portion of the
increased demand shall be deferred for a period of 5 to 10 years. (1)
Before making or revising
the distribution of a fixed assessment over the several holdings of an estate,
the Revenue Officer shall enquire into the usage followed in the previous
distribution and in deciding the method of the new distribution, he shall have
regard to that usage and to the wishes of the land-owners, so far as may be
practicable and equitable. (2)
(a) The Revenue Officer
shall then make an order setting forth the method of the former distribution
and the method by which the new distribution, is to be made, and shall direct
that a record of the new distribution be prepared, showing, (1)
serial number of holding; (2)
land-owner (with
description) liable for the land revenue on holding; (3)
area of holding, with such
details as are necessary for the purpose of distribution; (4)
rate of measure by which the
new distribution is made; (5)
amount charged to each
holding by former distribution; (6)
rates and cases charged by a
percentage on the land revenue payable by each holding by the former
distribution; (7)
amount charged to each
holding by the new distribution; and (8)
rates and cesses charged by
a percentage on the land revenue payable by each holding by the new
distribution (b)
Where the rent of tenancy is the whole or a share of the land revenue thereof
with or without an addition in money, kind or service, the tenancy and the
result of proceedings, if any, taken under section 21 of the Himachal Pradesh
Tenancy and Land Reforms Act, 1972 (8 of 1974) shall be shown in this record
under the land owners holding of which the tenancy is part by an additional
entry showing the tenants name being inserted between entries (2) and (3). (3)
The record thus made shall
be given publicity delivering a copy thereof to the headman of the estate, and
by pasting another copy at a conspicuous place in or near the estate A copy
shall also be supplied to the Patwari; (4)
If the assessment is in the
form of rates chargeable according to the result of each year or harvest, the
Assistant Collector, to whom the Revenue Officer may assign this business by
order under sub-section (1) of section 12, shall cause a record of the sum
chargeable to each holding to be prepared for each year or harvest, as the case
may be giving the particulars set out in sub-rule (2) entries (5) and (6)
expected, and shall given publicity of it n the manner prescribed in sub rule
(3). CHAPTER 4 Principles For Allowing
Exemption From Assessment For Improvements (1)
When a Masonary well is
constructed at private expense or with the aid of loan from Government, for
purposes of irrigation, after the coming into force of these rules, the land
which benefits from the well shall be exempted from liability to any such
enhanced or additional assessment of land revenue until the expiry of such
period as may have been sanctioned at previous settlement, reckoned from the
harvest in which the well is first brought into use The minimum period of
exemption for the purpose of this rule shall be 20 years, but in any case where
it is shown that such period is insufficient to repay the land-owner twice the
cost of the well out of the addition net assets due to the well, it may be
extended to such longer period, not exceeding 40 years, as may be considered
sufficient for that purpose. In case where the Revenue Officer refuses to grant
and exemption upto a period of 40 years, the aggrieved party shall have a right
of appeal to the Financial Commissioner. (2)
When a well, whether in use
or out of use through disrepair, is repaired for the purpose of irrigation, an
exemption from liability similar to that in sub-rule (1) may be given for such
period, if any, not exceeding half the period specified in that sub-rule, as
the officer granting the exemption may consider equitable, with reference to
the amount of expenditure incurred on repairing the well and the principles
laid in sub-rule (1). (3)
When a tube-well is
constructed at private expense or with the aid of loan from Government for
purposes of irrigation the land which benifits from the well shall be exempted
from liability to any enhanced or additional assessment of revenue as may be
due to existence of the well until the expiry of such period as may be
considered by the Financial Commissioner to be sufficient to repay the land-owner
twice the cost of the well out of the additional net assets due to the
existence of the well. The minimum period of exemption for the purpose of this
rule shall be 30 years and the maximum 40 years. (4)
During the period of
exemption specified in sub-rule (1) to (3) the land revenue assessment of the
land irrigated by the well or tube-well shall not exceed the amount which could
have been assessed, had no new well been constructed or no old well repaired,
and in particular no fixed lumpsum assessment shall be imposed on the well
during the period of exemption. (5)
In tracts where there is
practically no assessment on land due in its un-irrigated aspect, the whole
fixed assessment on well irrigated lands lying beyond the reach of river floods
or canal water i.e. chahi-khalis shall be remitted during the period of
exemption. In the case of chahi sailab, chahi-nahri lands, the rates of
assessment imposed for the period of exemption shall be as follows:- (a)
where the land irrigated by
the well is situated within reach of river floods, the sailab rate or rates,
fixed or fluctuating, as the case may be, as sanctioned for the time being; and (b)
where it is within reach of
canal water, the nahri-khalis rate or rates, fixed or fluctuating, as the case
may be, as sanctioned for the time being. Provided that where
in the tracts mentioned above, there is no fixed assessment on well-irrigated
lands, no rates other than sailab or nahri-khalis rates, as above, shall be
charged. (6)
For irrigation works other
than wells or tube-wells such as dams, reservoirs, water-cuts, minor canals or
canal distributaries constructed or repaired at private expense or with the aid
of a loan from Government, exemptions similar to those allowed for wells under
sub-rules (1) and (2) shall be granted. The period of such exemptions shall be
determined in each case by the Revenue Officer, but no exemption for a period
exceeding 10 years shall be granted without the sanction of the Financial
Commissioner, or exceeding 20 years without that of the State Government. (7)
The periods of exemption
specified in the foregoing sub-rules may, for sufficient reason, be extended
with the sanction of the State Government. (1)
A remission of so much of
the assessment of the land irrigated from a masonary well or tube-well shall be
granted as is based on the profits or irrigation from such well when,- (a)
the well ceases to be fit
for use; or (b)
irrigation from it is
superseded by canal irrigation and canal-advantage revenue or owners rate has
been imposed. (2)
A similar remission may be
granted if the well, though still fit for use, has been out of use for four
harvests:- Provided that no
remission shall be given if the disuse of the well: - (a)
occurs in the ordinary
course or husbandry, the well being intended for use merely in seasons of
drought; and. (b)
is due to the introduction
of canal irrigation and canal advantage revenue or owners rate has been
imposed. Explanation. - The
revenue based on the profits of irrigation from the well shall ordinarily be
assumed to: - (i)
where a lump sum has been
imposed at the distribution of assessment on the well in addition to a non-well
rate, such lump sum; (ii)
where a lump sum, inclusive
of non-well rate, has been imposed at the distribution of assessment such lump
sum after deducting the equivalent of non-well rate; and (iii)
where the distribution of
the assessment has been by soil rates, the difference between the actual
assessment of the area irrigated and the amount which would have been assessed
on that area if it had not been irrigated. When settlement
operation are in progress, the Revenue Officer shall obtain, through the
Financial Commissioner the sanction of State Government with respect to the
period of exemption for wells, other than tubewell, for each assessment circle. In every case in
which the Revenue Officer grants exemption, he shall give the land-owner a
certificate specifying the well or other work on account of which it is
granted; the rate of its construction or repair; the term for which the
exemption will last; the land which would otherwise have been assessed at irrigated
rates and the additional demand to be imposed at the end of the period of
exemption. If the land is under fluctuating assessment, the certificate shall
further state what the exemptions will be under the system as sanctioned for
the tract. When a well,
tube-well or other work is constructed or repaired during the currency of a
settlement in such circumstances as to entitle the owner to an exemption from
assessment at irrigated rates, the Revenue Officer shall make a special enquiry
and grant a certificate of exemption in accordance with the provisions of rule
23. If the exemption is to take effect immediately, the certificate shall
state, as nearly as may be, all the particulars mentioned in rule 26, and in
addition shall show distinctly the amount of existing land revenue to be
remitted. But, if the exemption is not to take effect till the next revision of
assessment, no action need to be taken unless the owner of the work in question
applies for a certificate. In such a case, no entry shall be made as to the
area subject to the concession or the amount of the exemption. (1)
When a land-owner desires to
secure an exemption from assessment on reclaimed waste land in order to
compensate him for incurring substantial expenditure on its reclamation, he
shall apply, before he commences the work, to the State Government for such
exemption, giving a description of the land to be reclaimed, the difficulties
attending its reclamation and the sum proposed to be expended on reclamation
operations. The State Government, shall, after making such enquiries as it
deems necessary, decide as to whether any exemption be given. (2)
If the exemption applied for
is sanctioned, the maximum period of the exemption shall be fixed at the close
of reclamation operations. The State Government after verification of the
actual amount expended on reclamation and the area reclaimed, shall, by written
order, exempt the area reclaimed from assessment of land revenue for a period
sufficient to re-imburse the land-owners to the extent of twice the sum
expended on the reclamation operations, subject to the maximum limit previously
fixed. CHAPTER 5 Manner of Announcement of
Assessment The Revenue Officer
shall on receipt of the order of Government on his assessment proposals, draw
up an order determining the assessment proper on each estate. (1)
For the purpose of announcing
the assessment imposed on such estate, a notice shall be issued summoning the
headmen and other persons interested to attend at a place and on a date
specified On such date and at such place the Revenue Officer shall announce the
assessment. (2)
The headmen of each estate
shall be given a memorandum showing the future assessment of the estate, and
any additional particulars deemed necessary. (3)
The harvest from which the
new demand shall take effect shah be announced to the headmen and other persons
interested, and shall be noted in the memorandum furnished to the headmen. CHAPTER 6 The Manner of Calculation of
the Rate of Land Revenue (1)
In assessment circles in
which fixed assessment was imposed at the last previous assessment, the rate of
incidence of such assessment shall be the rate obtained by dividing the total
assessment on cultivated land as finally imposed by the Revenue Officer who
made the assessment, by the cultivated area as ascertained by him for the
purposes of assessment. (2)
In assessment circles in
which fluctuating assessment was imposed at the last previous assessment, the
average of crops forming the basis of the net assets at such assessment shall
be multiplied by the final rates sanctioned. The figures thus arrived at shall
be divided by the cultivated area as ascertained for the purposes of
assessment, by the Revenue Officer, who imposed the assessment, and the result
shall be the rate of the last previous assessment. (3)
In assessment circles in
which the assessment imposed at the last previous assessment was partly fixed
and partly fluctuating, the average acreage of crops forming either partly or
wholly the basis of the net assets, estimate of such assessment that are
subject to assessment, shall be multiplied by the final rates sanctioned for
fluctuating assessment. To the figures thus arrived at shall be added the final
fixed demand imposed by the Revenue Officer and the total shall be divided by
the cultivated area as ascertained for the purpose of assessment by the Revenue
Officer The result shall be the rate of incidence of the last previous
assessment. (4)
The rate of incidence on the
cultivated area for the purpose of the revised assessment shall be determined
mutatis mutandis by such of the methods in sub-rules (1), (2) and (3) of this
rule as are applicable to the circumstances of the circles under assessment
applied to the cultivated area determined by the Revenue Officer at
re-assessment. (1)
The Punjab Land Revenue
Assessment Rules, 1929 as applicable and in force in the State of Himachal
Pradesh are hreby repealed. (2)
Notwithstanding the repeal
of the rules referred to in sub-rule (1) anything done, any action taken,
notification, proclamation, order or directions issued or notification schemes
framed under the repealed rules shall be deemed to have been done or taken,
issued, mode or framed, as the case may be, under the corresponding provisions
of these rules if any and shall continue to be in force until directed
otherwise or superseded, by anything done or any action taken by the competent
authority.Himachal
Pradesh Land Revenue (General) Assessment Rules, 1984