(3) The entries in the statement of Kharaba shall be checked, on the spot, cent per
cent by the Kanungo; 50% by the Naib-Tahsildar/Head Munshi or Tahsildar and 25% by the
Assistant Collector of the first Grade.
(4) The checking of statement of Kharaba shall be carried out within fifteen days
following the day on which the crop inspection by the Patwari is concluded.
42. Scale on which relief to be given.-Deductions for Kharaba shall be entered in
accordance with the following scale (taking 100 paisa, as the average yield of a crop):-
(a) Yield more than 75 paisa No deduction.
(b) Yield more than 50 paisa but not more than 75 paisa. Deduct ¼ of the sown
area.
(c) Yield more than 25 paisa but not more than 50 paisa. Deduct ½ of the sown
area.
(d) Yield not more than 25 paisa. Deduct whole sown area.
Explanation 1.-When the crop has been cut before the field is inspected, the crop
shall be presumed to have matured and no deductions for Kharaba under this rule shall be
allowed.
Explanation 2.-In case a land-owner has objection to the Kharaba allotted by the
Patwari or Kanungo, his objection shall be noted in the remarks column of the Form XXV
and the Tahsildar/Naib-Tahsildar (Head Munshi) shall pass orders, after personally
inspecting the survey/Khasra numbers concerned.
43. Circumstances under which no Kharaba Statement is to be prepared.-In the
event of widespread calamity, such as floods or hail-storms or locust, the Collector, may
dispense with the preparation of statements of Kharaba, prescribed under rule 41(2).
PART VI-DEMAND STATEMENTS (Dhal Bachh)
44. Bachh Papers.- (1) In each estate, a distribution of revenue (Dhal Bachh) of
fixed (Malia Mustaqil) or in the form of prescribed rates (Ghair Mustaqil), shall be prepared
by the
Patwari, Khewat-wise, in Form XXVI or Form XXVII, as the case may be.
(2) In the areas where collection of revenue is made by Tapedars, the Tapedar
(Patwari) shall prepare a bill of assessment, in respect of each land-owner in Form XXVIII
and deliver the same to him.
(3) In the areas where collection of revenue is made through Headmen
(Lambardars), the Patwari shall prepare a copy of Dhal Bachh, headman-wise, showing the
particulars of each land-owner and deliver the same to the headman (Lambardar).
PART VII-A. COLLECTION OF LAND
REVENUE BY LAMBARDARS
45. Place of payment.- Land revenue shall be paid at the office of the tehsil to which
the estate belongs, except in the following cases:-
(a) Where the tehsil treasury at the district headquarters has been incorporated with
the district treasury, the payment shall be made into the district treasury.
Explanation I.-The headman shall present the arz irsal (Form XXIX) to the tehsil
revenue accountant (Wasil Baqi Nawis) at the tehsil, who shall verify the correctness and
proper distribution of the amount tendered, by reference to the demand statement (village
(3) The entries in the statement of Kharaba shall be checked, on the spot, cent per
cent by the Kanungo; 50% by the Naib-Tahsildar/Head Munshi or Tahsildar and 25% by the
Assistant Collector of the first Grade.
(4) The checking of statement of Kharaba shall be carried out within fifteen days
following the day on which the crop inspection by the Patwari is concluded.
42. Scale on which relief to be given.-Deductions for Kharaba shall be entered in
accordance with the following scale (taking 100 paisa, as the average yield of a crop):-
(a) Yield more than 75 paisa No deduction.
(b) Yield more than 50 paisa but not more than 75 paisa. Deduct ¼ of the sown
area.
(c) Yield more than 25 paisa but not more than 50 paisa. Deduct ½ of the sown
area.
(d) Yield not more than 25 paisa. Deduct whole sown area.
Explanation 1.-When the crop has been cut before the field is inspected, the crop
shall be presumed to have matured and no deductions for Kharaba under this rule shall be
allowed.
Explanation 2.-In case a land-owner has objection to the Kharaba allotted by the
Patwari or Kanungo, his objection shall be noted in the remarks column of the Form XXV
and the Tahsildar/Naib-Tahsildar (Head Munshi) shall pass orders, after personally
inspecting the survey/Khasra numbers concerned.
43. Circumstances under which no Kharaba Statement is to be prepared.-In the
event of widespread calamity, such as floods or hail-storms or locust, the Collector, may
dispense with the preparation of statements of Kharaba, prescribed under rule 41(2).
PART VI-DEMAND STATEMENTS (Dhal Bachh)
44. Bachh Papers.- (1) In each estate, a distribution of revenue (Dhal Bachh) of
fixed (Malia Mustaqil) or in the form of prescribed rates (Ghair Mustaqil), shall be prepared
by the
Patwari, Khewat-wise, in Form XXVI or Form XXVII, as the case may be.
(2) In the areas where collection of revenue is made by Tapedars, the Tapedar
(Patwari) shall prepare a bill of assessment, in respect of each land-owner in Form XXVIII
and deliver the same to him.
(3) In the areas where collection of revenue is made through Headmen
(Lambardars), the Patwari shall prepare a copy of Dhal Bachh, headman-wise, showing the
particulars of each land-owner and deliver the same to the headman (Lambardar).
PART VII-A. COLLECTION OF LAND
REVENUE BY LAMBARDARS
45. Place of payment.- Land revenue shall be paid at the office of the tehsil to which
the estate belongs, except in the following cases:-
(a) Where the tehsil treasury at the district headquarters has been incorporated with
the district treasury, the payment shall be made into the district treasury.
Explanation I.-The headman shall present the arz irsal (Form XXIX) to the tehsil
revenue accountant (Wasil Baqi Nawis) at the tehsil, who shall verify the correctness and
proper distribution of the amount tendered, by reference to the demand statement (village
khatauni) and shall prepare receipts (dakhilas) (Form XXX), in triplicate, shall sign them and
shall obtain the signature of the Tehsildar or the Naib-Tehsildar/Head Munshi thereon. The
headman shall then take the money and three copies of the receipt to the treasury and deposit
the amount in the treasury.
Explanation II.- The headman may pay land revenue, rates and cesses, etc. by means
of-
(i) a crossed cheque, in favour of the Tahsildar concerned, alongwith the arz
irsal referred to in Explanation I; or
(ii) revenue money-order in favour of the Tahsildar concerned, in which case
the entries of arz irsal shall be copied on the coupon of the money-order
form.
Explanation III. If the land revenue, cesses, etc. are paid by means of a cheque or
revenue money order, the Tahsildar concerned shall arrange for the deposit of the same into
the treasury, in the manner referred to in Explanation I.
(b) Where a special arrangement has been made, with the sanction of the
Collector, authorizing any person, to pay land revenue direct into the district
treasury, the payment shall be made as provided in clause (a).
(c) Where special permission of the Commissioner has been given, authorizing
any person, to pay land revenue into the headquarters treasury of another
district, within his division or, with the concurrence of the Commissioner
concerned, into the headquarters treasury of any district, in another division of
West Pakistan, the payment shall be made at the place so approved.
Explanation.
The continuance of such special arrangement shall depend on the
punctual payment of the revenue and, on any arrear falling due, the Collector or the
Commissioner, as the case may be, shall make an order canceling that arrangement.
B. COLLECTION OF LAND REVENUE BY TAPEDARS
46. Payment of land revenue and rates and cesses.- (l) All payments of land
revenue, rates and cesses shall be made to the Tapedar concerned, who shall issue receipts in
Form I to the land-owners in token of having received the Government dues, from them. The
Tapedar shall deposit the amount in the Treasury on Form XXX, which shall be checked and
signed by the Revenue Accountant and the Mukhtiarkar, or Head Munshi.
(2) Where a special arrangement has been made, with the sanction of the Collector,
authorizing any person, to pay land revenue direct into the Government treasury, the payment
shall be made in Form XXX which shall be checked and singed by the Revenue Accountant
and the Mukhtiarkar or Head Munshi.
(3) The land-owner may remit the amount of land revenue or other dues by means
of-
(a) a crossed cheque in favour of the Mukhtiarkar concerned, alongwith a copy of
the bill of assessment; or
(b) revenue money-order in favour of the Mukhtiarkar concerned, in which case
the entries of bill of assessment shall be copied on the coupon of the money-
order form.
In the aforesaid cases, the Mukhtiarkar concerned shall arrange for the deposit of the
amount in the Treasury in Form XXX.
47. Security to be furnished by Mukhtiarkar, Head Munshi, Supervising Tapedar
and Tapedar.-(l) All Mukhtiarkars, Head Munshis, Supervising Tapedars and Tapedars
shall, before entering upon their office, furnish security in the amounts respectively shown
hereunder against them, either by deposit of Securities of the Central Government duly
endorsed, accompanied by a power to sell or in Form XXXI:-
(i) Mukhtiarkars Rs. ten thousand.
(ii) Head Munshis Rs. five thousand.
(iii) Supervising Tapedars Rs. five thousand.
(iv) Tapedars Rs. five thousand.
(2) The securities shall be deposited with the Collector.
48. Surety to be liable in the same manner as Principal.-The surety or sureties of the
officers referred to in rule 47 shall be liable to be proceeded against jointly and severally, in
the same manner as his or their Principal is liable to be proceeded against, in case of default,
and notwithstanding such Principal may be so proceeded against:
Provided that in any case of failure to discharge or make good any sum of money due
to Government, no greater sum than is sufficient to cover any loss which the Government
may actually sustain, by the default of the Principal, shall be recovered from the surety or
sureties, as the amount which may be due from such surety or sureties, under the terms of the
security bond executed by him or them.
49. Liability of surety not affected by death of Principal or by his taking a different
appointment.- The liability of the surety or sureties shall not be affected by the death of a
Principal, or by his appointment to a post different from that which he held when the bond
was executed, but shall continue so long as the Principal occupies any post in which security
is required and until his bond is cancelled.
50. How surety may withdraw from further liability.-Any surety, whether under a
separate or joint bond, may withdraw from his suretyship, at any time, on his stating in
writing, to the officer to whom the bond has been given, that he desires so to withdraw; and
his responsibility under the bond shall cease, after sixty days from the date on which he gives
such writing, as to all demands upon his Principal concerning money, for which his Principal
may become chargeable after the expiration of such period of sixty days, but shall not cease
as to any demands for which his Principal may have become liable before the expiration of
such period even though the facts establishing such liability may not be discovered till
afterwards.
51. Register of sureties - The Collector shall keep a register in Form XXXII of all
securities furnished by each officer, in his district.
COLLECTION OF RATES AND CESSES
52. Number of instalments and amount.-(l) Where the annual land revenue of an
estate is payable at one harvest, the demand of each year from that estate on account of rates
and cesses shall be paid at the same harvest.
(2) In all other cases, the demand of each year from an estate on account of rates and
cesses shall be paid in two instalments, viz one at the Kharif harvest and the other at the Rabi
harvest and each instalment shall bear the same proportion to the total demand of the year as
the instalment or instalments of land revenue due on the same estate for the same harvest bear
to the total land revenue payable by the estate for the same year.
53. Rates and cesses paid alongwith first instalments of land revenue.-Rates and
cesses due at each harvest, shall be payable on the date on which the first instalment of land
revenue due from the same estate, on account of the same harvest, is payable, and except as
by these rules is otherwise provided, at the revenue office appointed for the receipt of land
revenue due to Government in the same Tehsil.
54. Rules in the case of estates in which no land revenue is payable.-Where no land
revenue is payable by an estate, the rates and cesses due therefrom shall be payable by the
same instalments and dates by which the rates and cesses of the adjacent estates are payable;
and the Collector shall, by order, determine the instalments and the dates which are
applicable under this rule.
55. Portion of rates and cesses not payable to Government.- A headman, when
paying an instalment of rates and cesses as required by rule 53 shall, subject to the provisions
of clause (a) of rule 24, be entitled to withhold the Lambardari fee.
RECOVERY OF ARREARS
56. Application of Headmen for recovery of arrears from defaulters.-(1) When
headman wants to make recovery of land revenue or any sum recoverable as an arrear of land
revenue under section 113, he shall make an application to the Revenue Officer stating
herein-
(a) the name and description of the defaulter;
(b) the arrear of which recovery is desired;
(c) the circumstances which have made the application necessary.
(2) Any number of defaulters residing in the same estate may, at the discretion of the
Revenue Officer, to whom the application is made, be included in the same application, but
the arrear due from each defaulter shall be separately specified.
57. Defaulter to be summoned.- (1) If the application is in proper form and the arrear
of which recovery is desired has not been due for more than six months, the Revenue Officer
shall fix a date for the hearing of the case and shall serve a notice of demand in Form XXXIII
on the defaulter, together with a notice requiring him to appear on the date so fixed, if the
demand has not, in the meantime, been paid.
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