24. Definitions of ―revenue survey‖, ―settlement‖ and ―term of settlement‖.—The operations
carried out in accordance with the provisions of this Chapter in order to determine or revise the land
revenue payable on lands in any local area called a “revenue survey”, the results of the operations are
called a “settlement” and the period during which such results are to be in force is called the “term of
settlement”.
25. Inquiry into profits of agriculture.—(1) As soon as may be after the commencement of this
Act, the Administrator shall take steps to institute and shall cause to be constantly maintained, in
accordance with rules made under this Act, an inquiry into the profits of agriculture and into the value of
land used for agricultural and non-agricultural purposes.
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(2) For the purpose of determining the profits of agriculture, the following matters shall be taken into
account in estimating the cost of cultivation, namely:—
(a) the depreciation of stock and buildings;
(b) the money equivalent of the labour and supervison by the cultivator and his family;
(c) all other expenses usually incurred in the cultivation of the land which is under inquiry; and
(d) interest on the cost of buildings and stock, on all expenditure for seed and manure and on the
cost of agricultural operations paid for in cash.
26. Revenue survey.—Whenever the Administrator thinks it expedient so to do, he may, with the
approval of the Government, by notification in the Official Gazette, direct the revenue survey of any local
area with a view to the settlement of the land revenue and to the preparation of a record of rights
connected therewith or the revision of any existing settlement or record of rights.
27. Power to require assistance from landholders.—A survey officer deputed to conduct or take
part in any revenue survey may, by special order or by general notice to be published in the prescribed
manner, require the attendance of holders of lands to assist in the measurement or classification of the
lands to which the revenue survey extends and, when hired labour is employed for purposes incidental to
the revenue survey, may assess and apportion the cost thereof on the lands surveyed, for collection as land
revenue due on such lands.
28. Survey numbers and villages.—Subject to the rules made in this behalf under this Act, the
survey officer may—
(a) divide the lands to which the revenue survey extends into survey numbers and group the
survey numbers into villages; and
(b) recognise the existing survey numbers, reconstitute them or form new survey numbers.
29. Division of survey numbers into sub-divisions.—The survey officer may sub-divide survey
numbers into as many sub-divisions as may be required in the manner prescribed.
30. Determination of revenue-rates.—The Administrator may at any time direct the determination
or the revision of the revenue-rates for all lands in any area of which a revenue survey has been made.
31. Preparation of statistical and fiscal records.—It shall be the duty of the survey officer or the
settlement officer on the occasion of making or revising a settlement of land revenue to prepare a register
to be called the “settlement register”, showing the area and assessment of each survey number, with any
other particulars that may be prescribed, and other records in accordance with such orders as may from
time to time be made in this behalf by the Administrator.
32. Revenue-rates how determined.—For the purpose of determining the revenue-rates, the
settlement officer may divide any area into units and in forming such units, he shall have regard to the
physical features, the agricultural and economic conditions and trade facilities and communications; and
shall then determine the revenue-rates for different classes of lands in each unit in the manner and
according to the principles prescribed and in particular, in the case of agricultural land, to the profits of
agriculture, to the consideration paid for leases, to the sale prices of land and to the principal monies on
mortgages and in the case of non-agricultural land, to the value of the land for the purpose for which it is
held.
33. Publication of table of revenue-rates.—(1) The settlement officer shall prepare a table of
revenue rates in the prescribed form and publish it in the prescribed manner for the prescribed period.
(2) Any person objecting to any entry in the table of revenue-rates may present a petition in writing to
the settlement officer within the prescribed period and the settlement officer shall consider such
objections after giving a hearing to the objector.
(3) The settlement officer shall submit the table of revenue-rates to the Administrator together with a
summary of objections, if any, his decisions on such objections and a statement of the grounds in support
of the proposals.
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34. Confirmation of the table of revenue-rates.—(1) The Administrator may confirm the table of
revenue-rates submitted to him by the settlement officer with such modifications, if any, as he may
consider necessary.
(2) The table of revenue-rates confirmed under sub-section (1) shall be finally published in the
Official Gazette.
35. Rates of revenue to form part of settlement register.—The table of revenue-rates published
under section 34 shall be incorporated in and form part of the settlement register of the village.
36. Introduction of revenue-rates.—When the revenue-rates are determined under this Chapter in
respect of any area, such rates shall take effect from the beginning of the year next after the date of final
publication of the table of revenue-rates under section 34.
37. Duration of revenue-rates.—(1) When the table of revenue-rates for any area has been finally
published, the rates specified therein shall remain in force for a period of thirty years.
(2) Notwithstanding anything contained in sub-section (1),—
(a) revenue-rates may be altered or revised in any year after the expiry of every ten years from the
date on which the table of revenue-rates was introduced, in such manner and to such extent as may be
prescribed;
(b) When the circumstances of a local area are such that a fresh determination of the
revenue-rates is in the opinion of the Administrator inexpedient, he may extend the term of settlement
by such further period as he may think necessary.
38. Assessment on holdings.—(1) The settlement officer shall calculate the assessment on each
holding in accordance with the revenue-rates confirmed and finally published under section 34 and such
assessment shall be the fair assessment.
(2) The settlement officer shall have the power to make fair assessment on all lands whatsoever to
which the revenue survey extends, whether such lands are held with liability to pay full land revenue or
land revenue at concessional rates or are held revenue-free.
(3) The fair assessment of all lands shall be calculated in accordance with rules made in this behalf
and having regard to the following principles, namely:—
(a) no regard shall be had to any claim to hold land on privileged terms;
(b) regard shall be had in the case of agricultural land to the profits of agriculture, to the
consideration paid for leases to the sale prices of land and to the principal monies on mortgages, and
in the case of non-agricultural land, to the value of the land for the purpose for which it is held;
(c) where any improvement has been effected at any time in any holding held for the purpose of
agriculture by or at the expense of the holder thereof, the fair assessment of such holding shall be
fixed as if the improvement had not been made.
39. Additional assessment for water advantages.—Notwithstanding anything contained in this
Chapter, the Administrator may direct that any land in respect of which the rate of revenue has been
determined shall be liable to be assessed to additional land revenue during the term of settlement for
additional advantages accruing to it from water received on account of irrigation works or improvements
in existing irrigation works completed after the table of revenue-rates came into force and not effected by
or at the expense of the holder of the land.
40. Continuance of survey operations and rates in force at commencement of
Act.—Notwithstanding anything contained in this Chapter, all survey operations commenced under any
law for the time being in force and continuing at the commencement of this Act shall be deemed to have
been commenced and to be continuing under the provisions of this Chapter, and all revenue-rates in force
at such commencement shall be deemed to have been determined and introduced in accordance with the
provisions of this Chapter and shall remain in force until the introduction of revised revenue-rates;
and such revised revenue-rates may be introduced at any time, notwithstanding anything contained in
section 37.
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41. Power of deputy commissioner to correct errors, etc.—(1) The powers and duties exercisable
by the officers referred to in section 6 may also be exercised, during the term of settlement, by the deputy
commissioner or such other revenue officer as may be specified by the Administrator for the purpose by
notification in the Official Gazette.
(2) The deputy commissioner may at any time during the term of settlement correct any error in the
area or the assessment of any survey number or sub-division due to a mistake of survey or arithmetical
miscalculation:
Provided that no arrear of land revenue shall become payable by reason of such correction.