Land Revenue records and accounts (LRM-old days) in Kerala

Land Revenue records and accounts (LRM-old days) in Kerala

Land Revenue records and accounts are divided in to two main categories

1. Registers and 2. Accounts

Registers are again divided in to permanent Registers and Periodical registers. The difference between register and accounts is that the former gives details of the Land revenue figures continuous for a number of years in a stretch while accounts relates to a particular years only.

Register and Accounts of Pakuthies(Village)

1. Permanent register:-The settlement register is the important Permanent register of the revenue Department. This   register is also called as A Register. This register shows Survey number war details of all lands within the limits of Cadastral Survey. This A register has now been superseded by the Basic Land Tax Register by the introduction of Basic Tax system. However the old Settlement register are preserved for reference

II. Register of Tharisu Lands

These lands bearing this denominations are picked out from “A’ register and noted in this. This and the register of poramboke lands are related as one another as changes effect mutually by way of additions and deductions in the registers concerned changes are liable to occur  in the following clauses

1. Due to puduval registers

2. Due to correction of Settlement mistakes etc.

3. Register of Thanathu chitta lands

These are lands occupied by Devaswom palaces and Satroms and are Sirkar lands. Thanathu chitta lands were assessed to Sirkar Tax during the last settlement. The Sirkar(Sree pandaram kariam chaivarakal) was treated as the Pattadar. But here was no actual issue of pattas.The tax was never recovered from the Sirkar, but was year after year permitted in the accounts, the bulk of such lands were subsequent to the settlement declared as poramboke after writing of the tax.The few lands which still remain as Thanathu chitta have been brought under basic tax assessment. This land are shown survey number war in the Thanathu Chitta register

 4. Register showing lands charged with basic tax:-This is a register written up survey number war showing the amount of basic Tax charged

5. Register of Kundukrishi  charged with Rajabhogam due to the sirkar:-.This register is an abstract prepared from the old settlement register showing the lands which have been assessed to govt.tax.

6. Register of Sreepadam lands bearing Rajabhogam to the Sirkar:-.This register comprises sreepadam lands on which Rajabhogam is due to the Sirkar

7. Register of Sree Pandaravaka lands bearing Rajabhogam.This too is described above is survey number war

8. Register of lands exempted from Basic Tax. The register will contain Sy no War information of land if any on which Basic tax has not been Charged

9. Register of kundukrishi lands which do not bear Rajabhogam to the Sirkar:-.This register is prepared survey no war .the data for this register is available in the old Settlement register. All the kundukrishi lands which do not find place in Register No5 will be included in the register

                                                                                  2                                                                                     10. The register of Sreepandaravakai lands which are not assessed with Rajabhogam to the sirkar:-. This too is prepared from the old settlement register of lands which are not included in register no.6 are included in this register 

11. Register showing the particulars of Water cess and the lands on which water cess is charged:-. This register is also written  survey number war and will contain particulars regarding the rate of Water cess charged of each land and the total  Water Cess recoverable from a village .It covers both Ayacut wet lands and converted wet lands on which Water cess is levied.                                                                 

AA Register:-This is a supplementary register to A register .This register will show particulars

of land surveyed from outside  the Cadastral survey limit and added upto the A Register.Ccolumns 1 to 4 in this register will be filled up as soon as the survey is over and the sketches final. The remaining columns need be filled up only when the lands are registered in the name of the parties. The old form of this register has been slightly altered to suit the changes brought about by the Basic Tax change.

B Register:- This is a supplement to Register no A .According to the A register full survey numbers changes by the way of sub divisions are created by transaction between parties in respect of registered properties. So also when new registers are ordered some time B register should be written up when sub divisions are affected in the course of registries of land included in the AA register also. For the purpose of reference the serial number in the B register are noted against the particular survey numbers in the A and AA register.

C Register:- This register will show particulars of the lands registered under special grants. It also comprises lands granted for coffee, tea etc.. and the other lands held under special grants. This amendment in this register is has resulted in one amalgamation of the above two registers into one called the present C register

D Register:- (Register Thiruppuvaram cases) This register gives particulars of the lands on which Thiruppuvaram is due, the holder of the Thiruppuvaram claims etc, This register should be kept up-to-date .When the thiruppuvaram holder dies heirless, the liability for the payment of the thiruppu cases, to ascertain whether such cases of death occur, the provarthiar (Village officer)should enquire in the pakuthy(village). In taken of lines having done so it has been required by rules that a certificate in the following form should be appended to the register over to the Provarthiars signature at the end of every year. No Thiruppu holder has denied or the thiruppu claims lapses to Government with the introduction of basic tax. The liability of government to Thiruppu claims have theoretically ended.But in legal position to Government cannot flatly refuse their obligation with regard to Thiruppu.

G Register:-Shows the extra-territorial lands. These are lands belonging to our state but which lie beyond the state boundaries .For purpose of administration these lands have been treated as forming part of either one or the other taluks of the state. These lands have no sovereign state

P register:-This is a new register opened by the introduction of Basic Tax .There are lands by the sirkar under Pattom but which lie within limits of Edavaga on freeshold estates. Such lands should be included in this register

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               II Periodical Registers

1. Register of Poramboke lands

        In this register included all the PORAMBOKE lands of the pakuthy are arranged survey number war. Changes arising due to registries if any should be noted in the register then and there. The total on this register are liable for alterations with the change of Poramboke in to Tharisu and vice versa

2. Register showing particulars of water cess and the lands on which water cess is charged. this register is written survey number war and will contain particulars regarding the rate of Water cess charged on each land and the total water cess recoverable from a village. It covers both ayacut wet lands on which water cess is levied.

Accounts

Account no.1:-The accounts showing kooduthal(+)  and kuravo(-) to the Ayacut revenue. This register contains two parts.Part A relates to kooduthal and part B  relates to kuravu .Kooduthal to the Ayacut occurs when Puduval registries are sanctioned,due to fraction in Ayacut taxes as a result of disposal of pokkuvaravu cases involving sub divisions or according to the decisions in settlement corrections. The changes in each month should be brought to book in the respective month and the figures carried to account no.16 or DCB account of Land Revenue.If the kooduthal  and kuravu related to water cess these changes should be accounted for in account no.21 or DCB account of water cess

Account no.2:-Arivu number.This is a register prepared as the starting of every year s showing the names of the defaulters who had not paid up the tax for the previous year or years and amount of arrears due for each of the pattadars. The current revenue is not entered in this register, as also current arrears. The collections of amount are promptly posted in the appropriate columns in the account with the date of such collection.

Account no3:-Accounts showing arrears newly brought to demand .This is for noting down current arrears (arrears of past years brought to demand in the year) current arrears on account of disposed of kuthakapattom cases land conservancy cases, karampathippu cases and settlement correction cases if any sum total for the should be carried out to the DCB account, account no.1 or 2 as the amount fall under Land revenue and water cess respectively.

Account no 4:-Kuthakapattam accounts. This account has two patta,part1 shown particulars of leases without limit of time and part 2 shows leases for definite period. This pakuthy account is written every year in respect of all the living leases. In doing so leases on which the pattam has been written off due to the pattom having terminated or determined with previos years should be carried over the next year. The demand in a kuthakapattom cases of a particular year should be carried on successively to the accounts of further years until the pattam in the case is finally written off. The amount as per the account should also be carried on to the DCB account or account no 15

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Account no.5:- Accounts showing assessment imposed under the LC Act. This register is for entering the accounts of assessment or P.A imposed in poramboke cases. Besides the above amounts the register also be carried to account no.15 or DCB Accounts

In the disposal of a poramboke case there are three separate items of amounts:-

1. Assessment or Prohibitory Assessment

2. Fine

3. Back arrears

Items 1 above is credited in A/C no 5 itemno.2 in the account of miscellaneous Revenue 7 and item no 3 at a/c no 3

Account no.6:-Account showing kuthakapattam lease of extra territorial lands. This is intended for noting down particulars of leases of land or trees from the extra territorial lands. The amount of this also goes to DCB account no.15

Account no.6A.Accounts showing kuthakapattam leases of Sirkar lands lying within the limits of Edavaga and other tree holds. This is a newly opened account to suit the changes brought out by the introduction of basic tax .In this register is included lease of land or trees if any within the limits of Edavaga and free holds. The amount from this account should also be taken to the DCB account no.1

Account no.7 Account of miscellaneous Revenue

 Miscellenous items of revenue consisted of Process fee, price of trees disposed off, tom tom charges, attachment fee etc.market Revenue is also an item of Miscellenous rev enue.This account should be written up regularly every month. No amount which is due in a particular month should be omitted to be included in the register in this account. The monthly total from this account is taken to account no.15 DCB

Account no.8  Thandapper account- This is one of the important accounts in the village thus contains particulars of all lands bearing tax. Basic tax written up by showing the holdings owned by each of ryots in the pakuthy. There is one Thandaper assigned in respect of all the lands in a Pakuthy owned by one pattadar. The patta number and his Thandaper number will be identical. So much so there must be as many thandaper in a pakuthy as there are pattadars in it. This is stitched in to a book and numbered a volume 1,2,3 etc. For easy handling each thandaper account has two sides. The facing side provides for writing up the name and number of the pattadar together with his survey numbers, their extent and tax due on the survey numbers and the patta. The facing sheet also shows the tax divided in to installments of payments. Separate service of thandaper books are maintained for water cess. The sum total of the amounts of all the thandaper in pakuthy. The reverse side of the thandaper provides column for noting down the payments made by a pattadar from time to time. The year to which the payment relates and the amount for the particular year should be carefully noted from the receipt of the nalvazhi. The collection side of the thandaper should be totaled at the end of each year. This total should be verified with the annual demand on the facing page. If the figures in the collection side is less than the demand annual difference between the two figures has still to be collected ,In order that this amount is may not lost sight it has to be carried over the account no.2 or the arivu number .

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When an amount higher than the amount due as per thandaper for a particular installment is realized the excess amount should be credited for the tax due from the party for the next installment or next year. This process is called the process of crediting excess  collections. Such excess collection should be as shown as such in the account before DCB statement for the month is sent up

Account no.9 Nalvazhi –This is an account of ledger of the daily collection. This is posted from the entries in the tax receipt book. Remittances should be made in to the treasury every week or as and when the amount according to nalvazhi exceeds the Provarthiar security amount of Rs 500/.The nalvazhi should be verified in the Taluk office at the time of each remittance.

Account no.10:-Accounts of collection-this account is an abstract showing the daily collection of pakuthy distributed under the various heads such as old arrears, current revenue, miscellaneous revenue etc. The figures in this should be tally with the nalvazhi.

Account no.11 Account of excess collection-In this account is written up all amounts of excess collection which have to be adjusted to land revenue in future installments’.

Account no.12-Remittance account-This will show the particulars of remittance of amounts made into the Treasury. The challan receipts for the receipts for the remittances should be carefully preserved

Account no.13:-Remission of accounts-This account is for entering remission of land revenue under the various head such as ayacut sanchayam etc. Sanctioned from the time to time  this accounts should be carried over to the DCB accounts every month when an amount is remitted it is treated as having been collected and the balance in the DCB will be struck out accordingly

Account no.14:-Account of item written off-This will comprise all the amounts which are from time to time sanction to be written off under sanchayam and miscellaneous revenue should be entered in the register. Amounts according to written off accounts should be taken to the DCB statement every month.

Accont no.15:-DCB Accounts-This is consolidated account showing the total demand for pakuthy in particular months the collection made from out of that demand(Collection includes collection in each plus write off and plus remission)and balance left at the end of the month

Account no.16:-Thavana mudakkam Accounts-This is an important account of pakuthy.This is prepared at the expiry of every year and shows the details of figures under the various heads of land Revenue Administration of the pakuthy foer that year and the same details of previous year as well.A column as per previous year account is provided in the account.The next column is accounts as per current years and then there is a column the amount is made up to date

 From this we shall be able to know the following details

1.       The total area of wet lands in the pakuthy

2.       Total area of dry lands

3.       The total area under poramboke and tharisu

4.       The area under Sreepadam Sree pandaravaka,kundukrishi and also other lands exempted for basic tax

5.       The demand collection and balance for the whole year classified under the different head

The first thavanamudakkam was prepared on the basis of the abstract of the settlement of ‘A ‘register which was the result of the general settlement. This figure was followed for subsequent year making additions and deductions coming from time to time. The gross total will be furnished at the end of every year. The details off writing this account is furnished by several remaining accounts an permanent periodical registers of the pakuthy. The net result shown by a Thavanamudakkam will represent the state of affairs of the pakuthy at the end of each year.

Account no.17:-Account showing items of revenue for which demand is due to fall in future areas- When land is assigned under puduval rules the parties will be allowed to remit the tharavila in more than one instalment if the tharavila is very high. In such case future installments have possibilities of such omission, the installments and the amount due for each installment should be noted in this account.

Account no.19:-Kodaya water cess amounts- This account need be written up in the pakuthies of Thaval,Agasthiswaram,kalkulam and vilavancode where the kodayar water is used for irrigation. This account is written up according to the various rates of water cess in force. This account is kept in two parts. 1. Relates to particulars of kanni crop [first crop harvesting during September-October (Kanni is the sixth month of M.E)] and part-ll particulars of Khumbam crop(second crop harvesting during  February-march(Khumbam is the eleventh month of M.E)].

Account no.20:-DCB account for water cess-This also be need to be written up only for the above pakuthies.

Account no.21:-Irrigation Tharavila-In this account is entered the tharavlia or capital revenue derived by the sale of tank beds with the command are of the kodayar Project. This amount should not be confused with the accounts to be entered in account no.17

Account no.22:-Irrigation Thavana Mudakkam. This is similar to Land revenue Thavana mudakkam. But is limited to particulars of irrigation revenue alone.

Account no.23:-Accounts showing lands demarcated from registry for members of backward communities. The Government have some years before allotted particular tracts of lands for registry on concessional terms to members of backward communities. The survey numbers and extent of these lands are entered in these accounts when any area is registered it should be deducted from the account.

Account no.24.Amount showing lands assigned on concessional terms.

When lands are registered on concessional terms to member of backward communities either from demarked area or from outside the particulars of the lands assigned are entered in this account. Also lands granted on servicemen should find a place in the account.

Account no.25:-Accounts of survey drawing instruments-This is an account in which has to be entered particulars of the instruments of survey and drawing supplied for the use of the pakuthy staff

Account no.28:-Stock register of tax receipt book-As soon as tax the tax receipt book are obtained from the taluk offices the same should be entered in this register. This amount should be verified periodically with corresponding register kept in the Taluk office

Account no 29:-Register of survey marks on boundaries of Poramboke.All survey stones planted on the boundaries of a poramboke in a pakuthy will be shown in this register. From this register it can be seen that the total number of survey stones planted in.

Account no .30:-Stock register of Demarcation stones-This is for entering survey stones stored by the Provarthiar and the price of the stones.

Account no.31:Register of recovery of survey advance and fixed charges on account of stones planted in private properties.This register should be written up as and when recoveries of survey advance are due

Account no.32:- Register of births

Account no.33:- Register of Deaths

Account no.34:- Register of Viruthies.This register is intended for noting down viruthy lands.

Account no.35:- Register of minor irrigation works. This register should shows the number of minor irrigation tanks in the pakuthy with their extent and survey number concerned.

Account no.36:-Special notice Register. There is a rule that any person interested in a land can apply for giving him a notice when any coercive taken against his properties. Such application will be usually from mortgagees. If the application is sanctioned by the Tahsildar, His name should be entered in this register and notices issued to him when coercive action is taken.

Account no.37:- Register showing the lands cultivated with the tea, coffee, cardamom and rubber. The register will contain particulars entered in the permanent register ‘c’ and also other lands which are cultivated with the above crops.