Contents  
Chapter- 1: General
Chapter- 2: History
Chapter- 3: People
Chapter- 4: Agriculture & Irrigation
Chapter- 5: Industries
Chapter - 6: Banking, Trade & Commerce
Chapter - 7: Communications
Chapter - 8: Miscellenous Occupation
Chapter - 9: Economic Trends Part 1
Chapter - 9: Economic Trends Part 2
Chapter - 10: General Administration
Chapter - 11: Revenue Aministration
Chapter - 12 : Law & Order and Justice
Chapter - 13 : Other Departments
Chapter - 14 : Local Self Government Part1
Chapter - 14 : Local Self Government Part2
Chapter - 14 : Local Self Government Part3
Chapter - 15 : Education and Culture
Chapter - 16 : Medical & Public Health Services
Chapter - 17 : Other Social Services

 

Chapter - 18 :  Public Life and Voluntary Social Service Organisations
Chapter - 19 : Places of Interest
Chapter - 20 : Glossary

CHAPTER - XI
REVENUE ADMINISTRATION

Section - 1 , Land Revenue :

Under the Sixth Schedule to the Constitution of India, the power to assess and collect Land Revenue in the autonomous Districts of Assam is vested in the District Council of those districts. As the United Mikir and North Cachar Hills is composed of the two autonomous districts , I.E., the Karbi Anglong autonomous District and North Cachar Hills autonomous District , the revenue administration of this district is vested in the District Council of the respective autonomous district.
 

LAND REVENUE ADMINISTRATION IN KARBI ANGLONG :

(a) Collector and his stuff : Historical Role : Present set up :

Before the inauguration of this newly constituted district and the appointment of the Deputy Commissioner, an Officer designated as ' Special Officer ' was appointed to give shape to this new district. The formal inauguration took place on 17 th November, 1951 and the Deputy Commissioner took over the charge of the district. He also functioned as Superintendent of Police till August, 1958 .Land Revenue being the subject of the District Council of Karbi Anglong , he was mainly busy with collection of land records from the parent districts of Sibsagar, Nowgong and Khasi and Jaintia Hills.Land Revenue Administration with its staff was transferred all matters relating to this branch , such as settlement of land, fisheries, hats etc. and collection and assessment of revenue were dealt with by the Karbi Anglong District Council and Deputy Commissioner has since ceased to function as collector in this branch of Revenue Administration. The Circle System of Land Revenue Administration was brought into force in this autonomous district from the year, Land Revenue Administration was transferred to the Karbi Anglong District Council.
For Land Revenue Administration , the autonomous District of Karbi Anglong is divided into three revenue circles of Diphu, Phuloni and Donkamokam with an area of 1,591, 1,232 and 1,174 sq. miles (2,560 sq. kms. 1,983 sq.kms 1,889 sq. kms. ) respectively . A sub-circle is also being created at Borpathar from the Diphu Revenue Circle. Each of these circles is placed under the charge of the Assistant Revenue Officer. Each Revenue Circle is again subdivided into mauzas for collection of Land Revenue and House Tax. There are altogether 20 mauzas in this autonomous district. Besides, there is one Gaonbura known as ' Sarkari Gaonbura' in each village to assist the Mauzadar s in collection of Land Revenue and House Tax. Apart from two mauzas, namely , Block I and Block II under Donkamokam Circle, all other mauzas are under the charge of a Mauzadar. Each Mauzadar is responsible for collection of Land Revenue is the same as that in the plains districts of Assam. In fact, Karbi Anglong District Council adopted Assam Land and Revenue Regulation, 1886 and rules framed thereunder by enacting The Mikir Hills District (Land And Revenue) Act, 1953.

Block I and Block II mauzas were constituted by the State Government before the constitution of this District Council and were formerly a part of Khasi and Jaintia Hills district. Instead of a Mauzadar for each of these areas, there are several Doloiship and Dolois who were appointed by racial descent having authority to collect revenue from his clansmen wherever they reside. In these two areas, this practice is still continuing.

The Land Revenue Branch of the District Council is responsible foe assessment of Land Revenue , House Tax and Local Rate and collection of the same. Allotment of land for various purposes and settlement of land with the individuals are done by this branch in accordance with the District Council 's Land Distribution Policy. Over and above , the regular revenue works, the assessment and collection of grazing tax and leasing of fisheries and collection of revenue therefrom are also done by this branch. All miscellaneous enquiries are also made through the officers under this branch. The Assistant Revenue Officers are also the Ex-Officio Grazing Superintendent within their respective jurisdiction and exercise supervision over collection of grazing tax and control over the khutis under the Mikir Hills Grazing Act, 1954. The Assistant Revenue Officers also supervise the work of taxation branch concerning their respective areas. They are also responsible for the administration of The Mikir Hills District (Trading By Non-Tribals) Act, 1953 and The Mikir Hills District (Cart, cycle And Boat ) Taxation Act, 1954 including issue of licences and registration of carts , boats , vehicles etc.

The highest Official of the District Council in the Karbi Anglong is the Secretary to the District Council and is responsible for the over all working of the District Council. He is also the Revenue Officer and exercises such powers as are conferred upon the Deputy Commissioner under The Assam Land And Revenue Regulation , 1886. An appeal preferred against the order of the Assistant Revenue Officer lies to the Revenue Officer and an appeal against the order of the Revenue Officer shall lie to the Chief Executive Member , Karbi Anglong District Council, within sixty days from the date of order appealed against excluding the time needed for obtaining a copy of the order.

(b) THE HISTORY OF THE LAND REVENUE ASSESSMENT AND MANAGEMENT OF INSTITUTION OF RYOTWARY, ZEMINDARY AND OTHER FORMS OF THE MANAGEMENT

The history of Land Revenue Administration in Karbi Anglong may be traced back to the period when Karbis driven out from North Cachar Hills by Kacharis, took refuge in Jaintia. Meeting with the same treatment, some migrated to Dimaru, Beltola and Rani in the district of kamrup and the remainder took up the present abode. Here also Karbis were subjected to continued demands from their neighbouring States. Their chief reliance, however, was the Ahom Kings who appointed their principal chief the whole clan and collected a tribute from them in kind valued at about Rs.338/- per annum. The articles given were1 :-

(1) 300 bundles of Cotton. .. .. Rs. 300/-
(2) 300 Bamboo mats. .. .. .. Rs.10/-
(3) 300 bundles of nalooks the bark of a
tree used as perfume. .. .. .. Rs.16/-
(4) 300 Sanchee pat the bark of a tree
used as a paper to write on. .. .. Rs.12/-
Total Rs.338/-

In consideration of submitting to pay tribute to the Rajah of Assam, a strip of land called Mikir Pahar at the foor of Karbi Anglong was granted to Karbis under the Khelwari system for 461 rupees 8 annas and 11 pice. On abolition of Khelwari system and introduction of Mauzadari system in 1835-36 A.D., the revenue amounted to 502 rupees 7 annas 10 pice. With the change of the system , the Mahal of Mikir Pahar was also divided into nine mauzas and it was ceased to be managed by the Karbis. Four bils or lakes and five ferries were also granted to the Karbis rent-free by the Rajah of Assam. The total value of the lakes and ferries was about rupees fifty and eight annas . The amounted was realised not in cash but in kind and these were not the perquisites of any chief but of the whole tribe. Each ferry paid annually to the Karbis twelve pura of rice, i.e., four maunds and twelve seers. But as the Karbis could not produce any sunnad or dead of gift , lakes and ferries were resumed by the Collector and brought
them on the regular rent roll of the district. The Karbis also asserted that they had a grant of 1000 puras of land styled as ankar granted to them by the Rajah of Assam, but as they failed to produce any deed of gift, the claim was disallowed.

In 1837-38, the system of taking the tribute in kind was abolished and the Karbis were formed into three imaginary grades or classes and taxed at a certain rate for each grade though amongst them no such grade or rank existed. Thus, it was the first revenue settlement affected with Karbis in 1837-38 A.D. and yielded a net revenue of Rs. 1,711.50, This assessment of karbis in grades or classes in a trial of two years did not produce satisfactory result and it was expedient to further simplify the system. A uniform rate of Rs.2.25 pe house was adopted for the whole tribe irrespective of the fact that house is small or big capable of containing one family or two or any extent of land they thought proper to cultivate. This assessment in 1839-40 yield a net revenue of Rs.1,547.44. The Karbis are in the habit of shifting their dwellings to different part of the hills in search of fresh land for cultivation. As such, it was necessary to conclude a new settlement every year with their chiefs and this also led to fluctuations in revenue collection.

The Rengma Nagas in Karbi Anglong were brought under revenue settlement in Feb., 1847 when Captain Butler, Principal Assistant, induced several of the most influential to visit Nowgong. On this occasion, Rengma Nagas agreed to be taxed at one rupee per house and gave written undertaking to that effect. The revenue collected amounted to Rs.525/- of which Rs.65.62 was paid as commission.2

In 1884, Karbi Anglong was constituted into the Mikir Hills Tract in the district of Nowgong by a notification under the Assam Frontier Tracts Regulation . In 1898, part of this area was transferred to Sibsagar while part of the Naga Hills district was transferred partly to Noegong and partly to Sibsagar .A slight modification was made in 1913-14, when the area around Dimapur was retransferred to the Naga Hills. Thus, the Karbi Anglong autonomous Dustrict, as now constituted, formed part of the Sibsagar and Nowgong District except the Bhoi area which formed part of the Jowai sub-division of U.K. & J. Hills . In the hill areas of both the districts , House Tax levied @ Rs.3/- per house (raised since 1920) and Rs.6/- per house in villages having less than ten houses. There was a considerable plains area which was assessed to ordinary Land Revenue . The Assam Land And Revenue Regulation , 1886 was extended to the district of Nowgong in 1886 and to the area transferred from Naga Hills in 1924. The ordinary Land Revenue demand of Karbi Anglong in 1928-29 amounted t Rs.7,553/- in Sibsagar and Rs. 39,294 /- in Nowgong . Their miscellaneous Land Revenue demand was Rs.12,870/- and 24,169 /- in Nowgong district. 3

After Independence , Karbi Anglong came to be constituted as one of the autonomous District of Assam and powers to collect and assess Land Revenue and to make laws concerning the allotment , occupation or use of land is vested with the District Council under para 8 and 3 of the Sixth Schedule to the Constitution of India. In accordance with the above provisions, Land Revenue Administration in the autonomous Districts of Karbi Anglong (erstwhile Mikir Hills ) was transferred to the District Council of Karbi Anglong with its inception. Following are the provisions empowering the District Council of the Revenue Administration under Sixth Schedule to the Constitution of India :-

Para 8 '' POWERS TO ASSESS AND COLLECT LAND REVENUE AND TO IMPOSE TAXES '' : (1) The Regional Council for an autonomous region in respect of all land within such region and the District Council for an autonomous district in respect of all lands within the district except those which are in the areas under the authority of Regional Council, if any , within the district ; shall have the power to assess and collect revenue in respect of such lands in accordance with the principles for the time being followed by the Government of Assam in assessing lands for the purpose of Land Revenue in the State of Assam generally.

(2) The Regional Council for an autonomous region in respect of areas within such region and the District Council , for a autonomous District in respect of all areas in the district except those which are under the authority of Regional Council , if any, within the district, shall have power to levy and collect taxes on lands and buildings and tolls on persons resident within such areas.
(3) The District Council for an autonomous district shall have the power to levy and collect all or any of the following taxes within such district, that is to say -

(a)taxes on professions, trades, callings and employment ;
(b)taxes on animals, vehicles and boats ;
(c)taxes on the entry of goods into a market for sale therein,
and tolls on passengers and goods carried in ferries ;
(d)taxes for the maintenance of schools, dispensaries or road ;

(4) A Regional Council or District Council as the case may be , may make regulations to provide for the levy and collection of any of the taxes specified in sub-paragraphs (2) and (3) of this paragraph.

Para 3 Powers of the District Council and Regional Councils to make laws :- (1) The Regional Council for an autonomous region in respect of all areas within such region and the District Council for an autonomous district in respect of all under the authority of Regional Councils , if any, within the district shall have power to make laws with respect to -
(a) the allotment , occupation or use , or the setting part of land other than any land which is a reserrved forest, for the purposes of agriculture or grazing or for residential or other non-of agricultural purposes or for any other purposes likely to promote the interests of the inhabitants of any village or town ;

Provided that nothing in such laws shall prevent the compulsory acquisition of any land , whether occupied or unoccupied for public purposes by the Government of Assam in accordance with the law for the time being in force authorising such acquisition ;
(b) the management of any forest not being a reserved forest ;
(c) the use of any canal or water course for the purpose of agriculture ;
(d) the regulation of the practice of jhum or other forms of shifting cultivation ;
(e) the establishment of village or town committees or councils and their powers ;
(f) any other matter relating to village or town administration, including village or town police
and public health and sanitation ;
(g) the appointment or succession of chiefs or headman ;
(h) inheitance of property ;
(i) marriage ;
(j) social customs;

(2) In this paragraph a ''reserved forest'' means any area which is reserved forest under the Assam Forest Regulation, 1891, or under any other law for the time being in force in the area in question.
(3) All laws made under this paragraph shall be submitted forth with to the Government and until assented to by the Governor shall have no effect.
In accordance with the powers conferred under the above stated provisions of the Sixth Schedule to the Constitution of India, the District Council had adopted The Assam Land And Revenue Regulation , 1886 and the rules framed thereunder by enacting The Mikir Hills ( Land And Revenue ) Act , 1953. The Assam Land And Revenue Regulation , 1886 is as such by and large applicable except for certain provisions in respect of ownership and transfer of land , which are regulated by The Mikir Hills Districts (Transfer Of Land ) Act, 1959. The Assam Land And Records Manual and The Assam Land And Revenue Assessment Act , 1936 have also been followed in this autonomous district by the Karbi Anglong District Council. In the matter of survey , assessment and settlement, the same procedure is adopted as is in the plains districts of Assam. The Lands are directly settled with the individuals and so, there is no other form of settlement except the ryotwari system.

With the creation of the District Council , Karbi Anglong, on 23rd June , 1952, the circle system of Land Revenue Administration was introduced. The only circle, Diphu was then constituted with the entire area of Karbi Anglong autonomous District and placed in charge of Sub- Deputy Collector, designated as Assistant Revenue Officer with Land Records Staff consisting of 2 Supervisor Kanungo and 12 Mandals only. In the year of 1956, another circle i.e. Phulani Circle was constituted with as area of 1,232 sq. miles curving out Namati, Langpher, Duardisha, Duardikharu, West Rengma and Duarbamuni mauzas and placed in charge of another Assistant Revenue Officer (S.D.C.) with headquarters at Phulani. The third circle , i.e. , Donka Circle with an area of 1,174 sq. miles was constituted with headquarters at Donkamokam under another Assistant Revenue Officer (S.D.C.) with effect from 1959.

The following table shows the revenue circles and areas of mauzas, in the Karbi Anglong.

Name of the circle

Name of mauza

Area of mauza

sq. miles

No. of villages

in a mauza

1.Diphu circle

1.Habaipur

2.Jamunapar

3.Borjan

4.Sarupathar

5.Barpathar

6.Naga Rengma

7.East Rengma

8.Duarbagari

31

603

276

552

72

206

202

156

35

139

228

19

46

13

40

146

2.Phulani Circle

1.Namati

2.Langfer

3.Duardisha

4.West Rengma

5.Duardikharu

6.Duarbamuni

7.Duarsalona

145

35

182

351

135

24

142

112

45

100

28

34

59

46

3.Donka Circle

1.East Rongkhong

2.West Rongkhong

3.Duar Amala

4.Bock – I

5.Bock - II

300

156

144

196

378

88

125

75

68

152

The existing rate of assessment of the Land Revenue is unit rate, which was prevailing in the adjoining districts. This rate is still being assessed by the District Council. The hill portion had not been assessed to Land Revenue for the reasons that hill people practise shifting cultivation. A sum of Rs.3/- per house per annum for villages with more than 50 houses and Rs.6/- per house for village with less than 50 houses is realised as House Tax irrespective of the area under cultivation.

The District Council has its own Revenue Officer and Assistant Revenue Officers who are from Assam Civil Service of Class I and Class II respectively , brought on deputation. Likewise, some of the Land Revenue Staff such as Khanungos and Mandals, are brought on deputation from the Collectors' staff and rets directly appointed by the District Council.

1. J. Butler : Travels & Adventures In The Province Of Assam.

2. J. Butler : Travels & Adventures In The Province Of Assam.

3. The Assam Land And Revenue Manual, Volume I, Eighth Edition ppC,XVX-CXIVXI

(c) PRESENT SYSTEM OF SURVEY , ASSESSMENT AND COLLECTION IN FORCE :

Most of the areas in the district are non-cadastral surveyed area in small in comparison with the total area under the autonomous district. This is mainly because of the migratory habits of the Karbi people. With few exceptions, they do not have permanent villages. Efforts have already been made to establish permanent villages of not below certain number of houses so as to bring areas under cadastral establishment of a good number of ''Adorsha Villages'' is a step in that direction. The annual lease lands are also converted fee of Rs. 5/- per bigha.

A large number of villages have now become fit for cadastral survey. Theodolite survey of noncadastral areas of six mauzas have long been completed. Detail survey of traversed areas have been under taken and is making good progress. Resettlement in the autonomous District has been proposed with the expiring of the existing lease providing for special assessment of areas devoted to a commercial crops. This will not only make classification and assessment proper but will also increase the revenue of the District Council, considerably. The procedure of survey is the same as provided in The Assam Land And Revenue Regulation , 1886 and adopted by the District Council , Karbi Anglong by enacting The Mikir Hills ( Land And Revenue ) Act, 1953.

Land is settled directly with the individual , either on annual or periodic lease. While giving settlement, preferences are given in order of local tribal people, other hill tribals, other plains tribals and so on. Under no circumstances settlement is given to non-tribal if he is not a resident of areas falling within autonomous District since 1947. The periodic leases are common in the areas transferred from Nowgong and Sibsagar district as noted above and these leases are due to expire in 1967. There is no permanently settled estate nor special estate within this autonomous District excepting Jadav Raj grant having an area of 1000 acres leased out at an annual rent of Rs.600/- before the constitution of the district.

Barring the proposal for certain of some revenue towns, there is at present only one revenue town i.e. Diphu, within this autonomous District. All settlement of lands both for the purpose of trade and residence within the Diphu town is made in accordance with the rules for settlement of town lands as laid down in the Assam Land and Revenue Regulation and adopted by the Karbi Anglong District Council provided that :

(a) a premium of Rs.600.00 per bigha for trade site and Rs.200/- per bigha for residential site is charged from non-tribals.
(b) a token premium of Rs.50/- only per plot of trade site land is charged from tribals but no primium is charged from them for residential sites.
Land Revenue within the town area is levied at Rs. 80/- per bigha per annum for trade site lands and Rs.10/- per bigha per annum for residential sites. Settlement for residential plots within the Diphu town area is guided by the following principles :-
(i) one third of area available and suitable for settlement as residential site be kept reserved for settlement with the tribal people in the future.
(ii) settlement of land with the non-tribals for the purpose of residence within town area be made to the extent of fifty percent of the remaining two third.

While making the settlement of land, a record of rights is prepared in the prescribed forms, under rule 60 of The Settlement Rules Of Assam ( Land And Revenue ) Regulation , 1886. The prescribed forms are the Chitha and Jamabandi. The Chitha contains the following particulars : (1) Number of the fields, (2) Area of the field , (3) Name of father and residence of the land holders or settlement holder, (4) Tenure, (5) Name and father's name and residence of the tenants , (6) Assessment class and area of each class in the field . Jamabandi referred to above contains the following particulars : (1) Number of patta, (ii) Name of father and residence of the settlement holder, (iii) Number of each field, (iv) Area of each field, (v) Class of each field, (vI) Area of each class on each field and (vii) Revenue. The procedure of maintaining records etc., at the district e due to expire in 1967. There is no permanently settled estate nor special estate within this autonomous District excepting Jadav Raj grant having an area of 1000 acres leased out at an annual rent of Rs.600/- before the constitution of the district. of Assam and as prescribed by The Assam Land and Revenue Regulation , 1886 and The Assam Land Records Manual.

The transfer of land in the autonomous District of Karbi Anglong is subject to the approval of the Executive Committee under The Mikir Hills District (Transfer of Land ) Act,1959. The object of passing the Act is to check the transfer of tribal land and to protect the interests of the tribal people by looking into the circumstances and merits of each case. It is provided in the Section 3 of the said Act that no land under the District Council shall be sold , mortgaged , leased, bartered, gifted or otherwise transferred by a tribal to a non-tribal or by a non-tribal to another non-tribal except with the previous permission of the Executive Committee ; provided that no permission will be necessary in the case of a lease of a building on rent. It further provided that reasons shall be recorded for any refusal or transfer from a tribal to a non-tribal or from a non-tribal to another non-tribal ; status-quo will be maintained in respect of rights already acquired and shall not be effected by the coming into force of this Act. It is also provided under Section 7 that all applications for sale , mortgage, lease, gift or any other form of transfer of a land from a tribal to non-tribal or from a non-tribal to another non-tribal shall be made to the Secretary to the District Council and affixed with the District Council court fee of Rs.5/-.

All applications referred above shall be further accompanied with the receipts showing the payment of transfer of fee at the rates specified below :-
(i) one percent of the sale price in case of sale subject to a minimum of Rs.25/- and maximum of Rs.1000/-.
(ii) half percent of the value of the property as may be valued by the Chief Executive Member in case of gift subject to the maximum of Rs.500/- . The valuation of the property shall be based on the current market value of the property taking into consideration the value of the similar properties in the neighbouring area.
(iii) one percent of the consideration money in the case of a lease subject to the maximum of Rs.500/- including short term lease for a year or a part there of.
(iv) rupees 10/- in case of mortgage when the amounts of the mortgage is Rs.3000/- or below and Rs.1/- per every additional Rs.1000/- or a pert thereof.
However, in the event of the application being rejected the transfer fee shall be refunded. Since the coming into force of this Act, the number of cases
of permission for transfer of land by non-tribal is given below with the number of cases allowed or refused :-

Year

No. of cases

Permission allowed

Permission refused

Pending

1959-60

1960-61

1961-62

1962-63

1963-64

1964-65

1965-66

(upto Nov.)

1

2

3

2

nil

4

 

3

1

1

3

2

nil

2

 

1

Nil

nil

nil

nil

nil

nil

 

1

Nil

nil

nil

nil

nil

2

 

1

Assessment : The existing rate of assessment of the Land Revenue is the unit rate which was prevalent in the adjoining districts. This rate is still being assessed by the District Council. The bigha rate of land revenue in this autonomous District is comparatively very low in comparison with the bigha rate since revised in the neighbouring district. The Lands in villages which are yet to be surveyed villages, the rates varies from Rs. 0.56 per bigha , but in cadastrally surveyed villages, the rates varies from Rs. 0.31 to Rs.2.25 according to the classification of lands. Normal classification of lands in cadastrally surveyed villages are as follows :-

 

Classes

Bigha rate (in Rs.)

1

Bhal Bari

1.12

2

Bari

0.87

3

Takala Bari

0.43

4

Da Charanpara

1.00

5

Bam Charanpara

0.62

6

Da Alatia

0.75

7

Bam Alatia

0.43

8

Da Balisahian

0.56

9

Bam Balisahial

0.31

10

Da Balisahian

0.10

11

Bam Jalatak

0.56

12

Seshukia

0.31

13

Faringati

0.31

 

Phulani Circle:

1

Basti I and II

From Rs.1.25 to

Rs.1.25

2

Rupit

From Rs.0.75 to

Rs.1.00

3

Faringati

From Rs.0.50 to

 

The hill portion where cultivated is practised , had not been assessed to Land Revenue for the reasons that the hill people practise shifting cultivation. A sul of Rs.3/- per house per annum for villages with more than 50 houses and Rs.6/- per house for villages with less than 50 houses is realised as House Tax irrespective of the area under cultivation. The enhanced rate of House Tax is to discourage the customary practice of the tribal people to form small and scattered villages.

Collection : As mentioned earlier, the method of collecting the Land Revenue and House Tax adopted in this autonomous District is known as Mauzadari System except in two mauzas namely Block I and Block II where the institution of Dolaiship is still functioning . The Dolois are the Local Chiefs who collect taxes from his clansmen on commission basis as is enjoyed by the Mauzadar. In case of direct paying estates, the settlement holders pay the revenue of their respective estates directly to the District Council. The Mauzadar is responsible to the District Council not only for the collection of Land Revenue and House Tax on the commission basis but also for the assessment of the House Tax in the hill areas of their respective mauzas. A commission of 15 % on first Rs.15,000/- ; 10 % on the next Rs.25,000/- ; and 5% on the rest of the collected Land Revenue (including House Tax) is given to Mauzadars. Sarkari Gaonbura gets an exemption from payment of Land Revenue upto the Extent of twenty bighas of land and in cases, where there is no Land Revenue he is exempted from the payment of House Tax.

(d) INCOME FROM THE LAND REVENUE AND SPECIAL CESSES CONNECTED WITH IT :

The Land Revenue which is an important source of income to the District Council comes next to the Forest Revenue. The receipt from Land Revenue comes about more than 20 % of the total receipt of the District Council. There is no another cess connected with Land Revenue except the Local Rate which is levied at the rate of Rs.0.08 per rupee of Land Revenue and collected along with it. The Local Rate has been raised to Rs.0.25 with effect from 1.4.64. A detailed statement of demand collection, arrears and remission of Land Revenue is given below in the table 1.

Statement showing the demand , collection and arrear of revenue of Karbi Anglong District Council since 1953-54 to 1965-66.

 

DEMAND

COLLECTION

 

 

Year

Current

Arrear

Total

Current

Arrear

Total

Remission

Cumulative arrear

1953-54

1954-55

1955-56

1956-57

1957-58

1958-59

1959-60

1960-61

1961-62

1962-63

1963-64

1964-65

1965-66

1,32,742

1,46,077

1,79,367

2,07,327

2,10,422

2,63,720

2,64,720

2,75,549

3,09,065

3,08,590

3,26,812

3,50,707

3,68,754

1,38,744

1,63,553

1,37,067

1,99,840

2,23,310

2,70,008

4,01,359

4,83,307

5,56,066

7,09,418

8,39,770

9,32,283

11,00,242

2,71,486

3,09,63

3,16,434

4,07,167

4,33,732

5,33,723

6,65,433

7,58,856

8,65,131

10,18,008

11,66,582

12,92,990

14,68,996

89,713

97,777

70,782

69,477

66,836

54,427

52,974

64,889

45,320

40,064

53,828

42,626

-

 

63,268

57,707

79,451

1,11,139

95,225

76,347

1,22,581

1,37,834

1,09,127

1,36,942

1,77,512

1,36,105

-

 

1,52,981

1,55,484

1,50,233

1,80,916

1,62,061

1,30,774

1,75,555

2,02,723

1,54,447

1,77,006

2,31,340

1,78,731

-

-

482

1,54,668

1,441

2,932

1,672

1,589

-

-

-

-

-

-

1,18,504

1,18,504

1,99,840

2,23,320

2,70,008

4,01,359

4,83,307

5,56,067

7,09,418

8,39,770

9,32,283

11,00,242

-

The table shows that the current demand from Land Revenue is progressively on increase , i.e., almost three times during the last 13 years. It has increases from Rs.1,32,742/- in the year of 1953-54 to Rs. 1,79.367/- in 1955-56 and to Rs.2,75,549/- in the year of 1960-61. It has further progressed to a figure of Rs.3,50,707/- in the year of 1964-65. But the progressive increase in demand is not followed by the progressive increase in collection. every year huge amount is left as arrear, though a slight improvement in realisation of arrears is noticeable in the last few years. The cumulative arrear has increased from Rs.1,18,505/- in 1953-54 to Rs.11,00,242/- in the year of 1964-65.

The reasons assigned to the huge arrears are said to be the poor economic condition of people, occasional failure of crops in the hilly areas due to drought and absence of any scope for pursuing coercive measures on assessees having no valuable property. As most of the land in the district are annual patta, the land cannot be attached for sale to realise the arrears of revenue. This being a newly created district some concession had to be given at the initial stage in form of not insisting upon furnishing of security against revenue demand from Mauzadars and thus some some of them are seems to be taking advantage of the same by keeping huge collection in hand. Now reasonable money or property securities are being demanded from Mauzadar before allowing them to start collection. Non-completion of the demarcation of the boundary between Karbi Anglong and neighbouring districts has also developed confusion among the assessees of the border areas as to which district they belong and it has adversely affected the collection of revenue of the District Council.

LAND REVENUE ADMINISTRATION IN NORTH CACHAR HILLS

(a) Collector and his staff : Historical role, and present set up

The North Cachar Hills took over the charge of the Land Revenue Administration since its inception on 29-4-52 and adopted The Assam (Land And Revenue) Regulation, 1886 and rules framed thereunder by enacting The North Cachar Hills District (Land And Revenue) Act,1953

The whole of the North Cachar Hills is one Unit for the purpose of the Land Revenue Administration . There are 19 mauzas in the autonomous District, but they are not territorially delimited instead they are constituted tribe wise, the larger tribes such as the Kacharis and the Nagas having more than one mauzas. As the different tribes lived interspersed, these mauzas naturally overlap territorally. Each mauza is placed under the charge of the Mauzadar who is responsible for collection of Land Revenue and House Tax. Besides, one Gaonbura from each village is appointed to assist Mauzadar s in collection of Land Revenue and House Tax.

The Land Revenue Branch of the District Council is responsible for assessment of Land Revenue and House Tax and collection of the same. Allotment of land for various purposes and settlement of land with the individuals are done by this branch in accordance with the District Council's Land Distribution Policy. Over and above these regular revenue works, miscellaneous enquiries ,collection of taxes or animals etc. are also done through Mauzadar s and Gaonburas under this branch.Mauzadar s and gaonburas who are recognised as Chief Village Authorities under The North Cachar Hills (Administration Of Justice ) Rules, are also functioning as village court. These courts are empowered to try cases of petty nature such as simple affray and affront , theft etc etc., and can impose fine unto the extent Rs.50/- in criminal cases and adjudicate to the extent of any amount in civil cases. Appeals from these courts lie to the Subordinate District Council Court. Secretary to the Executive Committee who is also the Revenue Officer , is responsible for the overall working of the District Council. As a Revenue Officer , he exercises such powers as are conferred upon the Deputy Commissioner under The Assam (Land And Revenue Regulation ), 1886. An appeal against the order of the Revenue Officer , lies to the Executive Member in-charge of the Land Revenue.

(b) History of Land Revenue assessment and management : Institution of Ryotwary , Zamindary and other forms of tenure

It has already been described elsewhere, how the North Cachar Hills came to be constituted as a sub-division of Cachar district in 1880. In 1884, the Frontier Tracts Regulation (ii) of 1880 was extended to the North Cachar Hills. The greater part of The Assam Land And Revenue Regulation, 1880 was also extended to the hills in 18964 and in 1900, Section I of the them Settlement Rules of the Province was extended in order to provide a basis for settlement of land for special cultivation5, but in 1930, the applicable portions were reduced to Sections 1,2,6,9,94 and 144 A and the Schedule. 6 With the shifting of sub-divisional headquarters from Gunjung to Haflong in 1895 and the opening of Assam-Bengal Railway through the hills for traffic, there came considerable changes along the railway course. Haflong developed into a small hill station and special rules were provide for settlement of residential sites. The flat valley of Jatinga which contains considerable area of ordinary cultivation, was assessed to ordinary Land Revenue and demand in 1928-29 amounted to Rs.4,610/-. The miscellaneous Revenue demand during the same year came to Rs.30,615/- was made up of Rs.4,915/- Poll Tax, Rs. 22,722 House Tax and Rs. 2,978/- Grazing Tax. As state elsewhere , North Cachar Hills is an autonomous District and the extent of powers to collect and assess Land Revenue and to make laws concerning the allotment , occupation or use of land vested with the District Council under para 8 and 3 of the Sixth Schedule to the Constitution Of India has been described in the preceding paragraphs. Accordingly, the Land Revenue Administration of the subdivision was transferred to the District Council of North Cachar Hills since its inception. In accordance with the powers conferred upon under the above stated provisions of the Sixth Schedule to the Constitution of India, the District Council of North Cachar Hills had adopted The Assam (Land And Revenue) Regulation , 1886 and rules framed thereunder in so far as they were applicable immediately before the inception of the District Council by enacting The North Cachar Hills (Land And Revenue) Act, 1953 Section 1,2,6,9,94 and 144 A of Assam (Land And Revenue) Regulation , 1886 were already applicable before the adoption of the above Act. On October, 1954, Chapter 5th and subsequently on 31st July , 1964, Section 3-5,10-16,17-55,47,-49,63-68, 69A-122, 125-171 of Assam (Land And Revenue) Regulation ,1886 were applicable by a notification under Section 3 of The North Cachar Hills (Land And Revenue) Act, 1953 by the District Council of North Cachar Hills. The Assam Land And Records Manual and The Assam (Land And Revenue) Assessment Act, 1936 are also being followed in the autonomous District by the District Council of North Cachar Hills. In matters of survey, assessment and settlement so far as the Cadastral areas are concerned, the same procedure is adopted as in the plains district of Assam. The Lands are directly settled with the individuals and so there is no other forms of settlement except the Ryotwari System.

For the purpose of the Land And Revenue Assessment , the land in the whole North Cachar Hills may be divided into categories (a) Cadastral Areas and (2) Non- Cadastral areas . In Cadastral areas, the land is surveyed and assessed to Land And Revenue and where the provisions of Assam (Land And Revenue) Regulation, 1886 applies. The rate of assessment is unit rate which was prevalent before the inception of the District Council of North Cachar Hills . This rate introduced in the year of 1935, under Government Notification No. 1174 M.P. dated the 19th Feb., 1935 is still assessed by the District Council of North Cachar Hills. In Non-Cadastral areas which are subject to jhuming , each village has a definite boundary the villager has a right to cultivate and settle on payment of a House Tax at the rate of Rs.3/- per annum in villages having 10 or more houses and Rs.6/- in villages less than 10 houses. The right of a villager in such land is limited to use and occupancy and no other right accrues by length of possession or otherwise . One advantage that has accured from the fixed and definite boundary of the village is that villages in the North Cachar Hills unlike that of Karbi Anglong , are more or less permanent.

4.Notification No.4192 R., date 3th Sept., 1896
5.Notification No.408 R., date 5th February, 1990
6.Notification No.1997 R., date 28th April, 1930

(c) PRESENT SYSTEM OF SURVEY : ASSESSMENT AND COLLECTION IN FORCE.

Survey and Settlement : Most of the areas in the North Cachar Hills sub-division are noncadastral. Only the plains portion in the Jatinga, Mahur and Langting Valley has been cadastrally surveyed. Lands under permanent cultivation, town lands and land in markets areas which are surveyed and settled have been brought under revenue assessment. The areas under settlement and assessed to Land And Revenue was only 5,269.52 acres in the year of 1964-65. In Cadastral areas, the procedure of survey and settlement is the same as provided in The Assam (Land And Revenue) Regulation Act, 1886 and adopted by the District Council by enacting The North Cachar Hills (Land And Revenue) Act,1953.

Lands are settled directly with the individuals either on annual or periodic lease. There were only 252 periodic leases in the North Cachar Hills upto the year of 1964. According to the Policy Resolution of the Executive Committee of N.C.Hills adopted in the year of 1954, the following are the guiding principles while giving setlement.7

(1) Ordinarily the landless and indigenous shall be given the first preference.
(2) Next in order of preference are the permanently settled non-tribals who are electors in a District Council constituency.
(3) Preferences as between a landless and a man with uneconomic holding, preferences should be given to the latter unless there are strong grounds against.
Economic holding : it is for the time being fixed at 30 bighas.
(4) In case of settlement in surveyed areas falling within a village boundary, an applicant from a village will have the right of settlement unless any of the villager comes forward for settlement and satisfy the Settlement Officer that he has the capacity to put the land under cultivation within a reasonable time.
Reasonable time means one three to years according to the nature of the land to be reclaimed.
(5) As far as possible, settlement of land with member of different tribes in the same area shall be avoided unless for some special reasons this can not be avoided.
(6) All land shall progressively be brought under settlement area either for wet rice or special cultivation.

The above principles more or less guide the settlement policy in respect of haflong town. With a view to,8 encourage the local tribal people to settle permanently in Haflong town, the rate of premium of periodic leases in Haflong town is reduced to Rs.100/- per acre in case of local tribal only . In all the cases, the existing rate of , i.e. , Rs.500/- per acre will remain in force. The existing rate of Land And Revenue , i.e., Rs.7.50 per acre will be applicable in all cases. This concession will take immediate effect and will continue for a period of five years from 4th June, 1956.

While making the settlement of land record is prepared in the prescribed forms, under rule 60 of The Settlement Rules Of Assam (Land And Revenue) Regulation ,1886, the prescribed forms are Ghitha an Jamabandi. The chitha contains the following particulars : (1) Numbr of the fields , (2) Area of the field , (3) Name of father and residence of the land holders or settlement holder, (4) Tenure, (5) Name and father's name and residence of the tenants , (6) Assessment class and above contains the following particulars : (1) Number of patta, (ii) Name of father and residence of the settlement holder, (iii) Number of each field, (iv) Area of each field, (v) Class of each field, (vI) Area of each class on each field and (vii) Revenue.

The District Council of North Cachar Hills has not enacted any specific Act or rules for land transfer , but 9 any one desiring to sell or transfer any shall before doing so, give notice of his intentions to the Secretary and Revenue Officer , Executive Committee , North Cachar Hills District Council Haflong, sufficiently in advance. No complaint against any seller or buyer in respect of any sale or transfer affected otherwise shall be entertained. Since the taking over of the Land and Revenue Administration by the District Council of North Cachar Hills,the number of cases in which the non-tribals asked for permission for land transfer is 88, number of cases granted 47 and number of cases refused 41. The reasons for refusal in most cases are ; transfer have been asked for persons who are not permanent residents or not likely to settle in town permanently in this district or already possessing sufficient land.

The considerations for the District Council for insisting on its prior approval before transfers are (1) to secure priority to the indigenous tribal people in the first place, (ii) Secondly to the non-tribal permanent local residents, (iii) Thirdly to ensure speculation in land and lastly (iv) to see that land does not pass into hands of a person who has no genuine necessity of the land.

Assessment : The Land And Revenue in the autonomous District North Cachar Hills is assessed in accordance with the Govt. Notification No ; 1174 A.P. dated the 19th Feb, 1935 issued under Section 35 of The Chin Hill Regulation , 1896 (Regulation 1896), the levy and collection being legalised by the District Council under the North Cachar Hills District (Revenue Assessment) Regulation , 1953. The existing rates are the same as were fixed under the above notification . The following are the rates for different kinds of lands in settled areas :-

(I) In Haflong town according to the terms of the lease issued, the rates generally are :-
(a) For periodic leases Rs.7.50 per acre.
(b) For annual leases Rs.3.50 per acre.
(II) In settled areas other than those market areas.
(a) Local hill men according to the terms of the leases subject to the minimum of Rs.3.00 pe
year.
(b) Other than local hill man, according to the terms of the leases subject to the minimum of
Rs.5/- per year.
In both the cases, the rates of Land And Revenue are as follows :-

Kind of settlement

Class of land

Rate per bigha

1.Annual Khiraj patta

for ordinary

cultivation

2.Periodic Khiraj patta

for ordinary cultivation.

3.Periodic Khiraj patta

for special cultivation.

Bari

Bhit

Sali

Asra

Chara

Patit

-/12/-

-/7/-

-/10/-

-/7/-

-/6/-

-/15/-

-/2/-

 

(iii) On shop sites in Bazars-/4/- annas (Rs.0.25) per 100 fts. per month upto a depth of 50 fts. and -/2/- annas (Rs.0.13) per 100 fts. per month beyond the depth of 50 fts.

Collection : The methods of collecting the Land And Revenue as adopted in this autonomous District may be described as Mauzadari system. The Mauzadar is a commissioned collecting agency of the District Council and is responsible for the collection of Land And Revenue. In unsettled areas, Mauzadar prepares annually a Khanasumari (House list) of each village on the basis of which House Tax is assessed . The collection is made by the Mauzadar with the help of the respective Gaonbura of village. In consideration of their services, the Gaonburas are exempted from the House Tax and Mauzadar gets the commission of 12 % on the total collection.

7. Order No. Rev/8/11 dated 4th June, 1956 of the District Council, North Cachar Hills.

8. Memo. No. GA/REV/S/14/62/21 dated Haflong the 6th July, 1962, District Council of North Cachar
Hills.

9. Ibid.

(d) INCOME FROM LAND REVENUE AND SPECIAL CESSES CONNECTED WITH IT.

Land And Revenue is a major source of income for the District Council s, but so far the District Council of North Cachar Hills is concerned , it is negligible. The lands under permanent paddy cultivation and under permanent houses in the Haflong town and market areas is assessed to Land And Revenue. Jhum lands and other village lands are not assessed to Land And Revenue as there is no fixity of cultivation and hence it is difficult, if not impossible, to assess these lands to Land And Revenue. The yeilds from the House Tax is about Rs.18,000/- annualy. The bad economic condition of the people coupled with food scarcity caused by drought etc. make the collection of revenue slow and halting.

The receipt under the head 'Land And Revenue' , though not very significant is slightly on increase annually excepting the year of 1964-65. It has increased from Rs.21,554/- in 1959-60 to Rs.33,984/- in 1963-64 but fell to Rs. 31,464/- in 1964-65. The receipts under the head (Land And Revenue) comprises of four items of (1) Ordinary Land And Revenue (II) Rentetc. on fisheries (iii) House Tax and (iv) Land Registration and Mutation fees etc. Out of the total receipts of Rs.31,454/- ordinary Land And Revenue, House Tax and Rent etc. on fisheries was Rs.8,681/-, Rs.18,463/- and Rs.5,340/- respectively. There was no receipts from land registration etc. The following table shows the details of the receipts under the head Land And Revenue of the District Council , North Cachar Hills since 1959-60.

Detailed head of receipts

1959-60

1960-61

1961-62

1962-63

1963-64

1964-65

Ordinary Land And Revenue

Rent etc. on fisheries.

House Tax.

Land Registration and

Mutation fee etc

4,158

3,496

13,900

 

-

5,942

3,635

13,156

 

525

9,781

3,453

15,402

 

-

7,284

4,090

18,763

 

-

9,430

5,197

19,307

 

-

8,481

4,340

18,643

 

-

Total

21,554

25,258

25,636

30,137

33,934 3

31,464

ADMINISTRATION OF TAXES OTHER THAN LAND REVENUE :

The taxes levied by the State Government are Sales ax, Professional Tax, Amusement and Betting Tax, Motor Spirit and Lubricant Tax, Agricultural Income Tax etc. These taxes are administered by the Taxation Department and Superintendent of Taxes is the head of the department at the district level. He is assisted by a number of Inspectors of Taxes. The administration of taxes in the district is under the control of Superintendent of Taxes , Nowgong. The Excise Revenue is assessed and collected by the Superintendent of Excise , Diphu. The table below shows the collection of taxes in the district since 1951 to 1966.

Head of Revenue

1951

1952

1953

1954

1955

1956

1.Excise

2.Assam Sales Tax.

3.Professional Tax.

4.Amusement &

Betting Tax.

5.Motor Spirit &

Lubricant Tax.

6.Agricultural

Income Tax.

57,313

23,803

632

 

5,958

 

-

 

321

80,601

20,249

630

 

-

 

-

 

130

80,797

22,200

2,978

 

26,256

 

-

 

-

90,830

13,672

820

 

-

 

-

 

-

1,13,822

18,106

1,551

 

6,113

 

-

 

-

1,36,422

17,493

1,454

 

10,235

 

80

 

-


Head of Revenue

1957

1958

1959

1960

1961

1962

1.Excise

2.Assam Sales Tax.

3.Professional Tax.

 

 

4.Amusement &

Betting Tax

5.Motor Spirit &

Lubricant Tax.

6.Agricultural

Income Tax.

1,62,630

34,154

1,136

 

 

 

52,265

 

28

 

-

2,11,048

5,661

812

 

 

 

35,792

 

-

 

-

-

17,780

1,362

 

 

 

47,692

 

2,385

 

76

2,44,065

16,129

868

 

 

 

40,096

 

11,918

 

-

-

25,101

2,722

(Karbi

Anglong)

 

31,198

 

10,873

 

-

2,64,325

17,566

2,088

(Karbi

Anglong)

 

31,340

 

-

 

-

Head of Revenue

1963

1964

1965

1966

 

 

1.Excise

2.Assam Sales Tax.

3.Professional Tax.

4.Amusement &

Betting Tax

5.Motor Spirit &

Lubricant Tax.

6.Agricultural

Income Tax.

2,99,446

16,414

2,690

 

 

 

32,627

 

-

 

-

1,37,103

33,581

1,550

 

 

 

39,216

 

-

 

-

3,55,663

31,911

2,012

 

 

 

48,286

 

-

 

-

 

3,53,293

29,598

2,590

(Karbi

Anglong)

 

47,875

 

 

For purposes of assessment and collection of Income tax, the jurisdiction over all cases other than cases having income from salaries and pensions received from the Government in the United Mikir and North Cachar Hills district vests in the Income Tax Officer, Jorhat, who also functions as the Wealth Tax Officer for purposes of the Wealth Tax Act, 1957. The assessments are done locally as far as practicable at Camp - Diphu and Camp -Haflong so as to afford convenience to the assessers and to avoid difficulties of their attendence at the Jorhat Office.

The Income Tax Officer, Jorhat , with the assistance of one Inspector and an adequate number of ministerial staff performs the necessary assessment work of this district in addition to his duties in respect of other districts falling within his jurisdiction and there is no separate staff meant exclusively for the work of this district.

While Income Tax may be said to be one of the old taxes in our country, the other taxes namely Wealth Tax, Gift Tax and Expenditure Tax are quite new. So far, there has not been any assessees of (i) Gift Tax and (ii) Expenditure Tax in this district. As regards Wealth Tax , there is only one assessee. The quantum of Wealth Tax assessed and realised fully for the assessment years 1957-58 and 1958-59 is less than Rs.1000.00.

As regards Income Tax, only 28 persons have so far been brought into the register of assesses. These are assessees having income from business, profession or vocation. It is to be noted that both the demand and collection of Income Tax in the year 1959-60 far exceeded these in the earlier years due to completion of a large number of pending assessments in 1959-60. In respect of other years, the demand figures fall within the range of Rs.4,000.00 to Rs.6,000.00. While the collection figures range from Rs.2,000.00 to Rs.4,000.00 with the growth of business and trades, the revenue in the coming years is expected to register a progressive increase.

WAGES AND LABOUR :

There is practically no wage earning labourer amongst the local inhabitants especially the hill areas. The people have their own cultivation either in jhum or otherwise. In the plains areas of the district, however, there are immigrant settlers who earn their livelihood as agricultural labourer. Their wages vary from Rs.3.00 to Rs.4.00 per day.

AGRARIAN MOVEMENT :

No agrarian movement is known to have taken place in early times nor any peasant organisation is known to exist in the district. Agrarial movements are generally to be noticed in plains districts with as advanced economy and developed land systems. The tribal people inhabiting the hills have no agrarian problems.