2. SETTLEMENT OPERATION
(After every 30 years )
U/s 17, stages of operation:
Survey and demarcation (u/s 22-27)
Assessment of land revenue (u/s 40, rule 56 and 57)
Preparation of record of right (u/s 28)
RULE 55 of this Act of 1886, it is further
divided into:
o preliminary record writing and field classification
o Record attestation
o Submission of assessment report
o Revenue attestation
o Offer of settlement
4. PREPARATION OF RECORD OF
RIGHTS
JAMABANDI (LEDGER) – chitha and map
It includes number, area, name and address
and classification of field
RECORD ATTESTATION (field to field
verification of draft record)
Final copy prepared after assessment of land
revenue is called record of right
5. ASSESSMENT OF LAND
REVENUE
u/s 28, all lands are liable to be assessed,
except:
Under express terms of any grant confirmed
by state government
House tax or hoe tax is imposed
Included in limits of permanently settled estate
Revenue free validly before commencement of
this regulation
Revenue free for 60 years continuously unless
it has cease to exist
6. ASSAM ASSESSMENT OF REVENUE FREE
WASTE LAND GRANTS ACT, 1948 have
made liable assessment of revenue.
At present, it is calculated on ASSAM LAND
REVENUE REASSESSMENT ACT, 1936.
TERMINAL YEAR (the year upto which
revenue rates remain in force)
7. RESUMPTION
(u/s 43-46)
It means assessment of an estate which
somehow escaped assessment, though liable
to be assessed under section 28:
Enquiry
Report to State Government
DC to inform the person and proceed to access
the land
8. HOE TAX OR HOUSE TAX
section 47
Levied on every adult male person (18 years of
Age) or on each family or house taking part in
cultivation of land in district of karbi Anglong
and north Cachar Hills. It does not apply to
Jhum Cultivation.
It is levied Annually, and liability is Joint and
several.
Rate, class, localities and mode to be decided
by state government
