S&A Group: Paper-II

TABLE OF CONTENTS
THE SIND REVENUE ACCOUNTS MANUAL................................................................- 2 -
MANUAL OF VILLAGE REVENUE ACCOUNTS..................................................................................- 2 -
MANUAL OF TALUKA REVENUE ACCOUNTS................................................................................- 24 -
DISTRICT FORMS......................................................................................................................- 35 -
AGRICULTURAL TABLES...........................................................................................................- 37 -
STANDING ORDERS OF REVENUE DEPARTMENT..................................................- 38 -
S.O. No. 01: ABKARI.....................................................................................................................- 38 -
S.O. No. 05: CROP CUTTING EXPERIMENT...................................................................................- 38 -
S.O. No. 09: JAMABANDI.............................................................................................................- 39 -
S.O. No. 10 (PART-I): LAND GRANT FOR AGRICULTURAL PURPOSES...........................................- 41 -
S.O. No. 19: INSPECTION OF REVENUE OFFICES..........................................................................- 43 -
S.O. No. 24 : TACCAVI..................................................................................................................- 45 -
MISCELLANEOUS QUESTIONS..................................................................................................- 47 -

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THE SIND REVENUE ACCOUNTS MANUAL

MANUAL OF VILLAGE REVENUE ACCOUNTS

Question No. 00
How many Village Forms are and what are their names?
Answer:
There are 18 Village Forms. Their names are as follows:
S. No. Village Form Description
I Register of Land ‫زمينات جو رجسٽر‬
1
I-A Register of Forests ‫ٻيلن جو رجسٽر‬
2 II Register of Fixed Land Revenue / Leases ‫سڪني زمين جو رجسٽر‬
3 III Register of Alienated Lands / Register of Jagirs & Inam lands (Deleted)
4 IV Register of Miscellaneous Land Revenue ‫متفرقه لئند روينيو جو رجسٽر‬
General Abstract of Land and Land Revenue (Tharaoband)
5 V
‫تاال بند رجسٽر يا جمعه بندي نقشو‬
VI Register of Number Shumari / Index of Record of Rights ‫نمبر شماري رجسٽر‬
6 VI –A Register of Charakh Shumari ‫چرخ شماري رجسٽر‬
VI – B Field Book
VII-A Register of Record of Rights ‫حقن جو رڪارڊ‬
VII-B Register of Mutations ‫ڦير ڦار جو رجسٽر‬
7
VII – Part Register of Disputed Cases
VII – Part Register showing Khatedar property with area & Agrl. Pass Book
VIII-A Register of holdings ‫کاتن جو رجسٽر‬
8
VIII-B Register of Demand and Collection ‫طلبن ۽ وصولين جو رجسٽر‬
IX Day Book ‫روزنامچو‬
9 IX-A Tapedar’s Receipt Book ‫تپيدار جو رسيد بوڪ‬
IX-B Register of Bill of Assessment ‫ڍل جو تفصيلوار بل‬
X Challan of Land revenue / Challan for Jamabandi Items ‫ڍل جو چاالن‬
10
X –A & B Challan of other Revenue / Challan for Non-Jamabandi Items ‫ٻين رقمن جو چاالن‬
11 XI Test Balance Sheet ‫چڪاس پتر‬
12 XII Register of Boundary Marks out of repairs ‫مرمت طلب حدن جو رجسٽر‬
13 XIII Statement of Crops ‫ پيچن ۽ پرڪارن جو رجسٽر‬/ ‫فصلن جي ياداشت‬
XIV – Part –I Register of Births ‫ڄم جو رجسٽر‬
14
XIV – Part –II Register of Deaths ‫موت جو رجسٽر‬
15 XV Quinquennial Statement of Cattle ‫جانور شماري ِ\ء جو پنج ساله ياداشت‬
16 XVI Register of Wells / Tube Wells ‫کوهن ۽ ٽيوب ويلن جو رجسٽر‬
17 XVII Inward & Outward Register ‫آمدني ۽ روانگي ِء جو رجسٽر‬
18 XVIII Index to Circulars & Others etc. \‫سرڪيولر وغيره جي فهرست‬

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Question No. 01
Define Village Form – I and its importance.
Answer:
1. VILLAGE FORM I (Register of Land ‫)زمينات جو رجسٽر‬
Village Form – I is called Register of Land / Land Register. It is the basic and most important register
of Revenue. This form is prepared by the Survey Department for each 'deh' with the help of Survey
Field Book, Survey Bandi, 'deh' Map and other documents of survey. It is prepared when the area of
a 'deh' is first time surveyed or when an un-surveyed area of a 'deh' is first time surveyed. It means
very 'deh' has a Village Form –I (Land Register) which contains all the details of the area of that 'deh'
such as how much of the area of the 'deh' is under village, mosques, temples, graveyards, road,
canals, etc. and how much area is cultivable or uncultivable, how much is Kharabo or Pot Kharabo,
how much is under forest, how much area is under Survey numbers and how much is not surveyed.
In short, it details every particular of the area separately. The total of the all the columns equals the
total area of that 'deh'. On the backside of this form is the abstract or summary of the area of the
'deh' which indicates the different heads separately in which area / land of the 'deh' is distributed or
allotted. The copies of this form are kept for the record and usage purpose at Central Land Record
Office, Taluka Mukhtiarkar’s Office and Survey Superintendent Office.

If any change occurs in any area of a survey number, i.e., an increase or decrease due to Sub-Division
of Survey numbers in petty numbers or due to acquisition of any area of survey number or by
addition of sikni land to survey number for cultivation, the Survey Department shall issue a “Ghat-
Wadh Form” and send it to Taluka Mukhtiarkar for making necessary entries in the Land Register,
'deh' map, and other survey documents accordingly. The Ghat Wadh Form is prepared according to
instructions given in the Survey Manual and Land Record Manual. The changes entered in the
Ghatwhadh Form are also entered in the Village Form VII – B (Mutation Register). The Ghat-Wadh
Form is included in the Land Register along with the Abstract of the Land.

IMPORTANCE
It plays very important role at the time of preparation of jamabandi to assess the total accurate
demand of land revenue of 'deh' because it contains the total of the area which can be assessed for
land revenue. It is the responsibility of the Mukhtiarkar and jamabandi officer to verify that the area
of each survey number has properly been entered in the Field Book and Village Form – VI (Number
Shumari) so as to see that no wrongful loss has been sustained by the Government or khatedar at
the time of assessment of land revenue of each khatedar.

Question No. 01-A

Define VILLAGE FORM I-A.
Answer:
This register is maintained for each 'deh' separately and remains in custody of Tapedar of the beat.
In this register, the Forest Land of the 'deh' is entered showing the total area of Forest, Survey
Number wise under each category of forest as under:
1) Area under Reserved Forest
2) Area under Protected Forest
3) Area under Village Forest
The above statistics are shown along with sanction of competent authority.

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Question No. 02
Define VILLAGE FORM – II and its importance.
Answer:
Village Form – II is called Register of Leases or Register of Fixed Land Revenue. It is maintained by
Revenue Tapedar for each deh separately. Entries regarding land used for non-agricultural purposes,
lands granted or allotted by Government for non-agriculture purposes, plots and fixed land revenue
on them are entered in this form. This form contains information regarding plots, farms, factories,
storerooms etc and fixed land revenue over such lands. Such land revenue is called Malkano, Lease
Money, Rent or Fixed Land Revenue.

Previously, the use of land for non-agriculture purposes without prior permission of Government
was banned and anyone who wanted to use his land for non-agriculture purposes would have to get
permission from the Collector of District and first convert his land from agriculture to sikni land and
then use it for other non-agriculture purposes. But now the policy has been changed with the
instructions of The Board of Revenue. It is now sufficient for any khatedar to inform the concerned
Mukhtiarkar in written that he wants to use his land for such and such non-agriculture purpose so
that land revenue could be fixed accordingly.

This form also shows how much land revenue has been fixed on whom and by which Revenue Officer
and for what time period. This form contains 13 columns with details viz, Jaryan number, area of the
land, mode of irrigation, name of person owning the land, the period of pata for which the land has
been given, annual land revenue, local fund cess, time period, authority of the Revenue Officer,
previous entry, the name of previous patedar, and remarks in the last column.

All these items are communicated to the Taluka Mukhtiarkar who also maintains this record on
Taluka level in Taluka Form –II for posting these items in Village Form – XI called “Test Balance
Sheet” (Chakas Patar) at the time of determination of Jamabandi against each concerned Khatedar
for recovery from them.

IMPORTANCE
It plays a very important role at the time of determination of Jamabandi to compare the entries of
Village Form – II with Village Form – XI and to verify that the fixed land revenue items have properly
been entered in the Jamabandi forms to avoid financial loss to Government.

Question No. 03
Define VILLAGE FORM – III.
Answer:
This register is called Register of Jagirdars and Inamdars who were given land by the Government for
collecting land revenue from the inferior land holders either in the shape of Batai or cash. Now this
register is not maintained because all the Jagirs and Inam lands have been abolished after the
introduction of MLR-64. Instead nowadays, it is used as a form for the Karguzari of Tapedar.

Question No. 04
Define VILLAGE FORM – IV and its importance.
Answer:
Village Form-IV is called Register of Miscellaneous Land Revenue. It is maintained by Tapedar for
each deh separately for every year. In this register, the following entries concerning Jamabandi items
of Miscellaneous Land Revere are made by the Tapedar:
1) Local Fund
2) Notice Fee

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3) Mutation fee/fine
4) Percolation additional water rate
5) Mutation fine to be recovered from concerned khatedar
6) Sale of grass grown on government bungalows / rest house compounds / grounds.
7) Remokal fine imposed upon un-authorized cultivation raised on the estate land.
8) Other miscellaneous taxes

Note: Miscellaneous Note Book is to be maintained by Mukhtiarkar for this purpose

IMPORTANCE
It plays very important role at the time of preparation of jamabandi. It is responsibility of revenue
Mukhtiarkar and jamabandi officer to verify that all the items of miscellaneous land revenue have
properly been entered in Village Form XI (Chakas Patar / Test Balance Sheet) to avoid any financial
loss to government.

Question No. 05
Define VILLAGE FORM – V.
Answer:
This form is maintained by Tapedar for each 'deh' separately on the prescribed format. It is also
called “Main Jamabandi Form” or Talabund (‫)تال ٌء بند يا تاالبند‬, because it contains or there are locked
all the important details drawn from the Village Form – I (Land Register), Village Form VI and its
Annexure, Village Form VIII and its Annexure, and Village Form – XI (Test Balance Sheet / Chakas
Patar). It is prepared at the time of determination of annual demand of land revenue of 'deh'. It
shows the total demand of Land Revenue for Kharif and Rabi separately that is to be recovered from
the land owners / khatedars and the total area brought under cultivation in the entire 'deh'.
Following entries are made in this register by the Tapedar:
1) Total area of 'deh'
2) Area under nonagricultural usage
3) Unculturable area
4) Culturable area
5) Area brought under cultivation in Kharif in the past year
6) Area brought under cultivation in Kharif in the current year
7) If there is any increase or decrease in the past year and current year figures, reasons are to
be shown
8) Area brought under cultivation in Rabi season in the past year.
9) Area brought under cultivation in Rabi season in the current year.
10) Reasons of increase or decrease are to be shown.
11) Total land revenue recovered in last Kharif year.
12) Total land revenue assessed of Kharif of current year.
13) Reasons of increase or decrease of land revenue are to be shown.
14) Total land revenue recovery made in the past Rabi season.
15) Total revenue assessed in the current Rabi year.
16) Reasons of increase or decrease of land revenue are to be shown.

After verification of the relevant Village Forms i.e., Village Form – I, Village Form – II, Village Form –
IV, Village Form VI, Village Form VIII and Village Form – XI by the Jamabandi Officer if he is satisfied
that all the entries made in the above Village Forms are incorporated in this Village Form, he shall
sign at the bottom of this form certifying that the total demand of land revenue to be recovered in
the 'deh' are correct. This form must be signed by the Jamabandi Officer and Taluka Mukhtiarkar by
31st May of every year.

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Question No. 06
Define VILLAGE FORM – VI and its importance. (Number Shumari)
Answer:
Village Form – VI is called Register of Number Shumari / Index to Record of Rights. It is maintained
by Tapedar for each deh separately on the prescribed performa for the continuous period of 5 years
and after that it is rewritten afresh. It shows the names of land holders against each Survey Number
and area in sequence. The Partal / Inspection Reports are also entered in this register showing the
season wise crop raised and the area of Kharabo, if any. Besides, following entries are made in this
register:
1) Serial Number
2) Name of Khatedar against each survey number compared with Village Form – VII
3) Survey Number in sequence showing the area compared with Village Form – I
4) Whether cultivated, showing the kind of crop compared with Field Book.
5) Kharabo, if any, showing the same area of Survey Number not brought under cultivation.
6) Name of Hari, cultivating the Survey Number.
7) Entry of mutation, if any.

This form is also called Register of Liabilities.

IMPORTANCE
It plays very important role at the time of determination of land revenue by the Jamabandi Officer.
Jamabandi officer shall verify the Field Book that the entries made therein showing the kind of crop
cultivated on each survey number has properly been posted in the relevant column. The Jamabandi
Officer shall also verify the entries with Village Form – I to be compared with this Register to
ascertain that the correct area of each Survey Number shown in the Survey Register has properly
been posted.

Question No. 06-A

Define VILLAGE FORM VI-A.
Answer:
It is called Register of Charakh Shumari and is made once in a year at the time of Jamabandi by
Tapedar for each 'deh' separately. In this register, entries are made regarding land holders /
occupants who have raised crop over a piece of un-surveyed land and katcha land (Riverine belt)
showing the area under cultivation by Bigoti measurement with the help of 33 feet long chain. This
Bigoti measurement is made each year anew and before the start of measurement, it is proclaimed
through any means that on so and so date and time measurement shall be done and all the
concerned persons should be present at the place and time. At the time of preparation of
jamabandi, the Tapedar assesses the land revenue at the rate fixed by the BOR by different kinds of
crop. It is the responsibility of Mukhtiarkar and jamabandi officer to verify the entries made by the
Tapedar to ascertain that the correct land revenue has been calculated in respect of every cultivator.
Apart from that it is also to be verified with the entries made of each khatedar in Village Form – XI
(Test Balance Sheet) that it has been properly incorporated in the said Test Balance Sheet to avoid
any financial loss to Government.

Question No. 06-B

Define VILLAGE FORM VI – B. / Write short note on Field Book Q4 (28th July, 2011)
Answer:
Field Book is annexure of Village Form VI. It is used for partal or inspection of the crops. It is made
two times in a year: first for the Kharif season and other for the Rabi season. The partal of Kharif
season starts from 1st September to 31st October each year; while the partal of Rabi is done from 1 st
February to 28th February of each year. The partal of Adhawa crops starts from 1 st March to 15th

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March each year. Field Book is made in triplicate i.e., three copies. Tapedar has to submit one copy
in the Taluka Mukhtiarkar Office, other in the Irrigation Department within seven (7) days and retain
the third copy with himself. It is maintained by the Revenue Tapedar for each deh separately. It
contains six columns in which the concerned Tapedar enters following entries:
1) 1st column: all the survey numbers of deh in sequence taken from Village Form I (Land
Register) along with their area.
2) 2nd column: the date of partal / inspection.
3) 3rd Column: the result of partal showing the type of crop along with area on which it is
raised.
4) 4th column: the uncultivated area if any.
5) 5th column: name and father’s name of the Hari
6) 6th column: It is meant for inspection note against the survey numbers by inspecting
Revenue Officers.
After submission of field partal report by Tapedar, it is the responsibility of the:
1) Supervising Tapedar: to inspect 100% dehs in circle and 25% Survey numbers in circle by
visiting the site personally, and if he finds any mistake he shall rectify it by putting his initial
in sixth column.
2) Mukhtiarkar: to inspect the 100% Tapas, 75% dehs and 10% Survey number and put his
initial in the sixth column, and if he finds any mistake he rectifies it.
3) The Assistant Commissioner / DDO (Revenue) : to inspect 10% dehs in Taluka and 5% Survey
Numbers in Taluka.
4) Collector / District Officer (Revenue) : No prescribed percentage but should carry out random
checking of a cross section of dehs.

Question No. 07 – A
Define Village Form VII – A. / How do you rate Village Form VII in the land revenue system?
Explain in detail its preparation and format? (2005) / What is the importance of Village Form VII in
the land revenue system? What is the utility of Village Form VII-B? also discuss similarities and
disparities between Village Form VII-A and VII-B? (2008)
Answer:
It is called the Register of Record of Rights. It shows the details of consolidated holdings showing the
Survey Number and area of each landholder in alphabetical order. It is maintained by the Revenue
Tapedar for each deh separately on the performa prescribed by BOR under section 10 of Land
revenue Act, 1967. It is maintained for 30 years and is rewritten afresh after 30 year on the
directions of The Board of Revenue. At the time of writing all the mutation entries made during the
past 30 years are entered in the freshly made “Record of Rights” so as to keep it up to date. The
Collector / District Officer (Revenue) is also competent to order for rewriting of “Record of Rights”
afresh for any 'deh' after at least 4 years if he finds that so many entries of mutation have been
made in Village Form – VII-B.

Following entries are made in this register:

1. Serial Number
2. Entry date
3. Name of Landholder
4. Survey Number
5. Area of each Survey Number
6. Remarks
7. Entries of Mutation with reference to earlier entries made in Village Form – VII-B.

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This register preserves the rights of ownership of each Landholder. At the time of assessment of land
revenue, the accurate name of landholder for recovery of land revenue is brought in Village Form-XI
(Test Balance Sheet) and then to Village Form –VIII-B.

IMPORTANCE
It plays an important role at the time of Jamabandi. The Jamabandi Officer shall verify the name of
landholder with the entry made in Village Form VI (Number Shumari) to ascertain that the actual
name of landholder has properly been shown against each Survey Number to avoid confrontation in
collection of Land revenue.

Question No. 07 – B
Define Village Form VII – B / Describe the importance of Village Form VII-B?
Answer:
It is called “Mutation Register” and it is an annexure to Village Form VII-A. In this register all the
changes / mutations in the Record of Rights due to acquisition or loosing of any right in a holding of
any landholder either by way of inheritance, sale, gift, will, Civil Court decree or land acquisition
proceedings, etc are entered and at the time of rewriting of Record of Rights such entries are
brought forward to the Village Form VII-A (Register of Record of Rights) so as to keep it up to date.

Question No. 07 – C
Define VILLAGE FORM VII – Part (Register of Disputed Cases (‫) )تڪراري رجسٽر‬.
Answer:
It is an annexure to Village Form VII and in it entries are made of disputed cases regarding mutation
such as Foti Khata Badal. After the resolution of the matter, the entries are brought forward to the
Village Form VII-A (Record of Rights).

Question No. 08 – A
Define VILLAGE FORM VIII-A (Register of Holdings / Register of Possession of Land) / Write short
note on Village Form VIII [2005]
Answer:
It is called the Register of Possession of Land and holding of agriculture land. In it the names of
landholder, landowners, and occupants from whom the land revenue is to be recovered are entered.
It is made separately for each 'deh'. This form is prepared anew every Revenue Year; and it is a
compilation of the entries brought from the previous year’s Village Form VIII – A, Village Form VII –
B, Village Form VI – A, and Village Form – I. It shows following details:
1) Who is landholder, landowner, or occupant
2) Which and How much survey numbers he holds.
3) How much area is encumbered
4) How much area is free
5) Which survey numbers are cultivated in Kharif
6) Which survey numbers are cultivated in Rabi
7) Which survey numbers are uncultivated

At the time of determination of Jamabandi, which is mostly done in the month of May every year,
the names of landholders or occupants are shown with the consolidated holding separately for the
area brought under cultivation or kept fallow or uncultivated. The rates of assessment of land
revenue are worked out with the cultivation figures of each crop separately so as to determine the
total current demand of land revenue to be recovered from each landholder. After completion of
this form, the entries made in this form are also entered in the Village Form XI (Test Balance Sheet).

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Question No. 08 – B
Define VILLAGE FORM VIII-B (Register of Demand & Collection of Land Revenue).
Answer:
Village Form VIII-B is called Register of Demand and Collection of Land Revenue. It is maintained by
the Tapedar for each 'deh' separately. It is prepared fresh every Revenue year in the month of July. It
has two sides: one for demand and other for collection. The total demand of land revenue against
each landholder is shown item-wise separately and the similar figures of past year if any. The total
demand of past and current year is worked out and shown in the last column of demand side which
is recoverable from each Khatedar. These entries are brought from the Village Form XI (Test Balance
Sheet).

The other side of this form is called collection side. All the entries made for Khatedars are entered
item-wise for past and current year separately in the collection side. If the recovery of land revenue
decreases the demand, the difference is shown in the last column of collection side of arrears. If the
collection exceeds the demand, the difference is shown in the last column as excess; recovery to be
refunded to the Khatedar either by cash or by book adjustment in accordance with the procedure
laid down in para 10 of remark of Village Form VIII-B.

Question No. 09
Define VILLAGE FORM IX (Day Book / Roznamcha).
Answer:
Village Form-IX is called Day Book (Roznamcha). It is maintained by the Revenue Tapedar for posting
of recovery of land revenue, recovered from landholder date-wise, showing the name of each
landholder and amount recovered from him showing the receipt number issued to each khatedar.

On the close of every day, he draws the total of recovery of the land revenue in the end and credits
the amount in the Government Treasury by sending the Treasury Challan attached with duplicate
receipts from Receipt Book by sending Challan to the Taluka office.

The Assistant Mukhtiarkar after making the entries in the Challan Book maintained by him sends it to
Sub-Treasurer by receiving the amount of land revenue.

Question No. 09-A

Define VILLAGE FORM IX-A (Tapedar’s Receipt Book).
Answer:
Village Form IX-A is called Tapedar’s Receipt Book, which is used for recovery of Government Land
revenue. It contains 100 receipts in triplicate. The original is meant for khatedar. 2 nd duplicate copy
of receipt is attached by the Tapedar with the treasury challan by sending it to Taluka office. Third
copy is maintained in Receipt book for his office record. The Tapedar after recovery of land revenue
shall post the entries in the Village Form – IX, called Day Book, showing the name of Khatedar and
amount of land revenue recovered from him under receipt number shown on Receipt Book.

IMPORTANCE
It is important in order to ascertain that the correct demand of land revenue recovered from
Khatedar has properly been credited to government account. It shall be verified by the Mukhtiarkar
and Supervising Tapedar that all the entries made in the Day Book have properly been entered in the
name of Khatedar showing the actual amount recovered from each of them and that the daily
recovery made by Tapedar has been credited to the government account in accordance with the
amount shown in the receipt book. The account of blank receipt book is maintained by Assistant
Mukhtiarkar and is kept in his personal custody. He shall issue blank receipt book to the Tapedar

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once at a time, after obtaining receipt from him. In case any receipt is missing or found
quadruplicate, the Assistant Mukhtiarkar shall cancel the same under his signature so that it may not
be misused by the Tapedar.

Question No. 09 – B
Define VILLAGE FORM IX – B (Register of Bill of Assessment).
Answer:
Village Form IX-B is called bill of assessment. It is the responsibility of Tapedar that after completion
of Village Form VIII-A, he shall prepare the bill of assessment in the name of each khatedar showing
land revenue to be recovered from him of Rabi and Kharif demand separately, showing the survey
numbers cultivated by khatedars and the crop raised on them and the total to be recovered in the
current year. This bill of assessment is prepared in duplicate, one copy meant for Tapedar and the
other copy is delivered to the concerned khatedar duly signed by the Mukhtiarkar / Assistant
Mukhtiarkar. After receipt of assessment bill by the khatedar if the khatedar finds his assessment bill
is not correct he may make an application showing the reasons to Mukhtiarkar for rectification of
the mistake. The Mukhtiarkar upon receipt of such application is responsible to visit the site
personally and if he finds any mistake in assessment bill he shall correct it accordingly and the land
revenue shall be recovered from the khatedar accordingly.

Question No. 10
Define VILLAGE FORM – X (Challan for credit of Land revenue / Challan for Jamabandi Items).
Answer:
It is called Jamabandi Challan in which the land revenue recovered daily by the Tapedar is entered
head-wise for credit to government account. This is used only for land revenue recovery and is
issued in duplicate and not in triplicate. No true or certified copy shall be issued to the creditors vide
Para-31 of Sub-Treasury manual. However, if it is needed to any concerned person, certificate to that
effect shall be issued certifying that the certain amount has been credited by the creditor in the
government account showing the Treasury Challan No. and Date.

Question No. 10 – A
Define VILLAGE FORM X – A (Challan For Non-Jamabandi Items).
Answer:
It is called Challan for Non-Jamabandi Items. It is maintained by a Tapedar at village level for
crediting the amount of recoveries made by him for the Non-Jamabandi items such as P.W.D fines,
Watercourse expenses and other items.

When Taluka Mukhtiarkar receives any list from other Government Departments for recovery of
Government dues communicated to Collector for recovery showing the name of person and amount
to the recovered from each 'deh', he communicates the same in form of a letter to the concerned
Tapedar of for it recovery. The Tapedar after recovery of this amount credits the amount in this form
and sends it to the Taluka Office for making necessary entries on the collection side of Taluka Form
IV-B. The Mukhtiarkar after recovery of the amount informs the concerned officer about the
recovery of these items in the form of a letter.

Question No. 11
Define VILLAGE FORM – XI (Test Balance Sheet/ ‫)چڪاس پتر‬.
Answer:
Village Form XI is called Test Balance Sheet or Chakas Patar. It is prepared by the Tapedar for each
deh separately at the time of preparation of jamabandi (demand of land revenue) every year. It is
most important form for determination of Jamabandi which shows all the items of Jamabandi under
each head showing the amount recoverable from the Landholders.

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After completion of Village Form VI (Number Shumari / Index to Record of Rights), the Tapedar shall
work out the total demand of land revenue of current year of each khatedar at the rate fixed by the
BOR. Apart from that the fixed revenue and miscellaneous land revenue, if any, against the khatedar
taken from Village Form II and Taluka Form IV shall also be added in the current demand of Land
Revenue of each khatedar. Besides that, past year arrears of land revenue are also entered against
the name of each khatedar.

It contains the following details:

1. Name of khatedar in sequence showing current year demand and past year demand of land
revenue, head-wise in each column meant for it. The total demand shall be shown against
each Khatedar.
2. The remission amount if any and the excess recovery shall be deducted from the total
demand and the net demand shall be posted against each Khatedar.
3. In the end, the total demand of all Khatedars, head-wise shall be drawn which shall be the
annual demand of land revenue of entire deh.

IMPORTANCE
It plays very important role at the time of determination of land revenue. The Jamabandi Officer
after verification of relevant Jamabandi forms if finds that there is no mistake then he shall transfer
the total demand of land revenue of deh to Village Form V, called Tharao Bund and shall append the
certificate in Village Form V showing the total demand recoverable from the khatedar in each deh.

Question No. 12
Define VILLAGE FORM XII (Register of Boundary Marks out of repairs ‫)مرمت طلب حدن جو رجسٽر‬.
Answer:
The Village Form XII is called Register of Boundary Marks. It is maintained by the Revenue Tapedar.
In this register, whenever Tapedar finds during partal that a certain survey number is missing or
requires repairs, he shall make such entry in such register showing the name of landholder and
survey number.

Tapedar shall report the facts to the Taluka Mukhtiarkar of missing / repairable boundary marks
requesting for issuing notice to all concerned landholders requiring them to get the boundary marks
repaired or erect new boundary marks within the stipulated period shown in the notice.

If the landholder fails to do so, the Mukhtiarkar shall get the work done at the Government cost
after obtaining sanction amount of expenditure from Deputy Collector (DDO.R) who shall place the
amount of expenditure at the disposal of Mukhtiarkar from the funds available with him. The cost of
expenditure shall be recovered from the concerned landholders as arrears of Land Revenue.

Question No. 13
Define VILLAGE FORM XIII (Statement of Crops ‫ پيچن ۽ پرڪارن جو رجسٽر‬/ ‫)فصلن جي ياداشت‬
Answer:
Village Form XIII is called Statement of Crops or Register of Abstract of Crops. It contains the detailed
entries regarding crops (Pirkar) and mode of irrigation (Peech) of the 'deh'.

Question No. 14 – Part – I

Define VILLAGE FORM XIV – Part -I (Register of Births ‫)ڄم جو رجسٽر‬
Answer:
Village Form XIV - Part –I is called Register of Births and contains entries regarding the births
happening in the 'deh'. However, this form is not used nowadays.

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Question No. 14 – Part – II

Define VILLAGE FORM XIV – Part -II (Register of Deaths ‫)موت جو رجسٽر‬
Answer:
Village Form XIV - Part –II is called Register of Deaths and contains entries regarding deaths
happening in the 'deh'. However, this form is not used nowadays.

Question No. 15
Define VILLAGE FORM XV (Quinquennial Statement of Cattle ‫)جانور شماري ِء جو پنج ساله ياداشت‬
Answer:
Village Form XV is called Quinquennial Statement of Cattle. It contains details of cattle / livestock of
the 'deh'.

Question No. 16
Define VILLAGE FORM XVI (Register of Wells / Tube Wells ‫)کوهن ۽ ٽيوب ويلن جو رجسٽر‬
Answer:
The Village Form XVI is called the Register of Wells maintained by Tapedar for each deh separately.
In this register, the Tapedar shall make the entries regarding all the wells situated in the 'deh' as
under:
1) Total number of wells, used for drinking purpose.
2) Total number of wells, used for irrigational purpose for cultivation of lift lands.
3) Total number of abandoned wells.

Question No. 17
Define VILLAGE FORM XVII (Inward & Outward Register ‫)آمدني ۽ روانگي ِء جو رجسٽر‬
Answer:
Village Form XVII is called Inward & Outward Register. It is used as a dairy dispatch by Tapedar for
entering received documents and letters and outbound documents and letters.

Question No. 18
Define VILLAGE FORM XVIII (Index to Circulars & Others etc. ‫)سرڪيولر وغيره جي فهرست‬
Answer:
Village Form XVIII is called Index to Circulars & Others etc. All the circulars, orders and other
instructions issued from superior authorities are entered in this form by the concerned Tapedar.

Question No. 19
Who takes action for transfer of holding of deceased Khatedar to his legal heirs? OR What does a
Revenue Officer do when he receives a case of fotikhata? (2009)
Answer:
The procedure of mutation of holding of deceased Khatedar which was previously shown in Village
Form VII has now been changed after the introduction of The Sindh Land Revenue Act, 1967. Now it
is effected by the Taluka Mukhtiarkar in accordance with the procedure as shown under Section 42
to 48 of The Sindh Land Revenue Act, 1967.

When a Revenue Officer receives a case of fotikhata, he disposes such case as per the procedure laid
down under Section 42 of The Sindh Land Revenue Act, 1967. Firstly, for the case of fotikhata it is
necessary to hold a jalsa-e-aam, in which it is ascertained who are the legal heirs of the deceased
person. For that purpose, statements of two persons present at the time of Jalsa-e-aam are taken.
Such statements of two persons present at the time of Jalsa-e-aam are entered in the books of
statements. Secondly, on the basis of these statements, entries are made in the Register of Disputed
Cases regarding all legal heirs of the deceased, their relation with the deceased, their share as per

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their relation with the deceased, their CNIC Numbers, Age, etc. Thirdly, after the entry in the
Register of Disputed Cases, fifteen (15) days are allowed to lapse; and if no objection is received
regarding the heirs of the deceased within these fifteen days, then the entry is made in the Village
Form VII – B (Mutation Register).

The cases of fotikhata are to be disposted in open katchery (Jalsa-e-aam) at the site of land by the
concerned Mukhtiarkar and the entries in the Register of Disputed Cases and Mutation Register are
to be made with the attestation of the Mukhtiarkar.

Question No. 20
How the partition of the land is made and where does an appeal for parties lies (2008) OR
Describe the procedure of partition and transfer of holding on oral statement?
Answer:
The procedure of partition and transfer of holding on oral statement is shown under Para 15-A of
Village Form VII (Record of Rights). It means if any land holder desires to dispose off his holding by
sale, he can do so by making such oral statement before the Taluka Mukhtiarkar. But now The Board
of Revenue has imposed restrictions on such transition by oral statements. However, the partition of
joint holding which was previously made by the Taluka Mukhtiarkar on the request of any of the
Joint Holder under the instructions issued vide Village Form VII is now being done under Section 135
to 150 of The Sindh Land Revenue Act, 1967. The procedure of partition of joint holding is laid down
in Chapter XI of The Sindh Land Revenue Act, 1967 under Section 135 to 150, which is briefly
explained as under:

The authority to decide the cases of partition of joint holding is vested in a Revenue Officer of the
level of Assistant Collector Grade – I or above vide Section 150 of Chapter XI of The Sindh Land
Revenue Act, 1967.

1) The process of partition of a joint holding starts when in pursuance of Section 135 of Chapter XI
of The Sindh Land Revenue Act, 1967, a person who has a share in a land as per the record-or-
rights, or a decree passed in his favour, or an acceptance in writing of such right from other
share holders, applies for partition of such land to a Revenue Officer.

2) After receiving such an application, the Revenue Officer shall ensure that it is not one of such
lands that are restricted from partition vide Section 136 of Chapter XI of The Sindh Land Revenue
Act, 1967.

3) After that he shall determine a day according to Section 137 of Chapter XI of The Sindh Land
Revenue Act, 1967 for the hearing of the case and inform of the same to the other sharers of the
land in question besides any other who might have any interest in the matter.

4) According to Section 138 of Chapter XI of The Sindh Land Revenue Act, 1967, when the parties
intimated of the day of hearing gather on the so fixed a day, the Revenue Officer shall inquire
whether any other legal sharer of the land in question wants the partition of their share of the
land too. If any person does want the partition of his share, the Revenue Officer shall put down
his name as an applicant for partition.

5) According to Section 139 of Chapter XI of The Sindh Land Revenue Act, 1967, if the Revenue
Officer during the examination of the applicants and other interested persons, finds that the
partition is not feasible due to certain reasons, he shall disallow such partition and give the
reasons for the same in writing.

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6) However, if the partition is allowed by the Revenue Officer, he shall proceed according to
Section 140 of Chapter XI of The Sindh Land Revenue Act, 1967 and determine the questions on
title of the subject properly or mode of making partition.

7) In case there is a dispute on the title among the joint holders, the Revenue Officer may direct the
joint holders according to Section 141 of Chapter XI of The Sindh Land Revenue Act, 1967 to get
their title decided by the Civil Court within 90 days. After expiry of 90 days, if none of the parties
has filed a Civil Suit, the Revenue Officer is competent to decide the title of the land in question
as a Civil Court. He shall proceed as “Revenue Court” if the question of title is such on which the
Revenue Court has jurisdiction. The orders issued by Revenue Officer in capacity of Civil Court
are appealable to District Sessions Judge; whereas normal orders are appealable to the
Collector.

8) According to Section 142(1) of Chapter XI of The Sindh Land Revenue Act, 1967, if the question
to be determined is one of the mode of partition, the Revenue Officer shall decide such question
according to inquires made by him and give in writing his reasons for the same. However,
according to Section 142(2) of Chapter XI of The Sindh Land Revenue Act, 1967, if any party
wants to appeal the order of Revenue Officer in this regard he may do so within 30 days of the
date on which the decision is made by Revenue Officer. Moreover, if any party is not satisfied
with the decision of Revenue Officer or the decision even after appeal, he is allowed under
section 42(3) of Chapter XI of The Sindh Land Revenue Act, 1967 to withdraw from the partition
on the terms and conditions as determined by Revenue Officer; but under section 142(4) of
Chapter XI of The Sindh Land Revenue Act, 1967 the decision of partition shall be good and valid
made as far as the share of other joint holders is concerned.

9) According to Section 143 of Chapter XI of The Sindh Land Revenue Act, 1967, if, during the
process of partition, any portion of land is excluded from the partition due to restrictions
imposed on it as per Section 136 of Chapter XI of The Sindh Land Revenue Act, 1967, the
Revenue Officer shall also decide in respect of expenditure incurred on its proper maintenance
and usage by the sharers and other interested persons.

10) According to Section 144 of Chapter XI of The Sindh Land Revenue Act, 1967, The Revenue
Officer shall fix the proportion of land revenue payable by each land holder after partition.

11) According to Section 145 of Chapter Xi of The Sindh Land Revenue Act, 1967, the Revenue
Officer shall issue a notification called “Instrument of Partition” wherein the date from which the
partition shall take effect shall be notified.

12) According to Section 146 of Chapter XI of The Sindh Land Revenue Act, 1967, after issuance of
Instrument of Partition, the Revenue Officer shall take steps for delivery of possession of holding
to each holder according to the decision made regarding partition; especially upon an
application of any joint holder.

13) Section 147(1) of Chapter XI of The Sindh Land Revenue Act, 1967, if the partition has been
made privately by the concerned persons themselves, then all or any of the party thereto may
apply to the Revenue Officer for affirmation of the same. In such case, the Revenue Officer shall
proceed as per section 147(2) of Chapter XI of The Sindh Land Revenue Act, 1967 and grant such
affirmation after conducting the necessary inquires and may proceed further as if the partition
has been made by the Revenue Officer himself.

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14) All the costs of partition and their proportional distribution amongst the payee shall be
determined by The Board of Revenue with prior permission of Government as per Section 148 of
Chapter XI of The Sindh Land Revenue Act, 1967.

According to Section 149 of Chapter XI of The Sindh Land Revenue Act, 1967, The Revenue Officer
may also make redistributions of land according to customs of the area regarding periodical
redistribution on application by the parties while exercising all the powers provided to him vide
Chapter XI of The Sindh Land Revenue Act, 1967.

Question No. 21
To what extent refund of the excess recovery of land revenue and local cess can be granted by
various Revenue Officers? / To what extent the excess of Land Revenue and Local Cess is refunded
to landholders and by whom?
Answer:
The excess recovery of Land Revenue and Local Cess is to be shown in the Village Form VIII-B. the
procedure of its refund is explain in para 10 of Village Form VIII-B as under:

After submission of Bebaqi report i.e., recovery of land revenue by Tapedar, the Mukhtiarkar get the
list of “excess recovery” prepared by Supervising Tapedar showing the names of Khatedars along
with the excess recovery of land revenue or Local Cess. The Mukhtiarkar then prepares the refund
bill and after getting it sanctioned by the Collector / District Officer (Revenue), the amount exceeding
Rs. 100/- is refunded to the concerned landholder / Khatedar either in cash or book adjustment in
the next year.

The following Revenue Officers are empowered to sanction refund of land revenue and local cess:

SR. Power Of Refunding

Name Of Revenue Officer
No. Land Revenue Local Cess
1 Collector / District Officer (Revenue) To any limit To any limit
2 Assistant Commissioner / DDO. R Rs. 250/- if authorized by Rs. 250/- if authorized
Collector by the Collector
3. Mukhtiarkar Rs.100/- Rs. 100/-

Question No. 22
The Village Accountant acts as a Registrar of General Statistics. What Village Forms are maintained
by him in this regard?

Answer:
According to Para-11 of introductory chapter of Village Manual, the Tapedar (Village Accountant) is
called as a Collector of Land revenue as well as the Registrar of General Statistics because he
furnishes the various information of revenue matters and maintains Village Form XIII to XVI showing
the statistics regarding the number of cattle, bull carts, number of wells and the incidents of
epidemic disease viz. Cholera, Plague, and T.B affected persons.

Apart from that, he maintains the Village Note Book called ‘Lal Kitab” in which he enters the annual
details of land holding held by different kinds of land holders, self cultivaters and the number of
Haris in each deh separately.

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Question No. 23
A Kotar carrying a remittance arrives at Sub Treasury after it is closed. What procedure shall be
adopted in this regard?
Answer:
According to remittance rules shown in Village Form IX-A and Village Form X, the amount shall be
placed in the Strong Room by the Mukhtiarkar or Assistant Mukhtiarkar. On the next working day,
the amount shall be credited in Government Account and Challan be delivered to Kotar.

Question No. 24
How the list of arrears of land revenue is prepared and what steps are taken for recovery? / How
the arrears list of land revenue is prepared and what action has to be taken by Mukhtiarkar in this
regard? / Who prepares list of excess of recovery of land revenue and what is the role of
Mukhtiarkar?
Answer:
According to Para-10 of Village Form VIII-B, it is the responsibility of Supervising Tapedar to prepare
the list of arrears of land revenue un-recovered from the khatedars in the current year after
submission of Bebaqi report by Tapedar. The Supervising Tapedar shall prepare the arrear list after
verification of last column of V.F.VIII-B showing the names of khatedars and the arrears still
outstanding against each of them. He shall submit the list of arrears to the Mukhtiarkar. The
Mukhtiarkar shall take coercive steps against the defaulters for recovery of arrears as shown under
section 81 to 90 of the Sindh Land Revenue Act, 1967.

Question No. 25
Explain the procedure of preparation of Record of Rights and the procedure of deciding
inheritance cases according to village manual. Q6 (28th July, 2011)/ (May, 2008)
Answer:
The procedure for making records or mutation to be made in record of rights is provided by Section
42 of Chapter VI of The Sindh Land Revenue Act, 1967, which is explained as under:

There is usually a cell in the office of Mukhtiarkar established under directions of The Board of
Revenue under section 42(1) of Chapter VI of The Sindh Land Revenue Act, 1967. All the record of
rights and register of mutations are kept in that cell and properly maintained by the cell incharge or
the Mukhtiarkar concerned himself. However, the record of rights and register of mutations kept in
cell in the office of Mukhtiarkar are only one set of the three sets made under instructions provided
vide section 42(2) of Chapter VI of The Sindh Land Revenue Act, 1967. Other two sets of such record
are kept in the office of concerned union council and the concerned Tapedar.

The process of mutation starts when a person acquires any right or title in any land by way of
inheritance, will, gift, civil court decree and registered sale-deed. Upon acquisition of any such right,
concerned person is required vide section 42(3) of Chapter VI of The Sindh Land Revenue Act, 1967
to inform the concerned Mukhtiarkar of such acquisition of rights within three (3) months. If the said
person is minor or hindered in any way from informing the authorities of such right, his
guardian/agent shall give such information. However, if such right has been acquired by a registered
document, then the concerned Sub-Registrar shall give the necessary information to the
Mukhtiarkar within three months.

After receipt of such information, the following steps are usually followed by the concerned Revenue
Officer:

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1) According to Section 42(4) of Chapter VI of The Sindh Land Revenue Act, 1967, if the information
has been given orally, the Mukhtiarkar shall take it down on a paper and get it signed by the
person giving such information and according to section 42(5) of Chapter VI of The Sindh Land
Revenue Act, 1967, the Mukhtiarkar shall also give an acknowledgement of receipt of such
information to the concerned person.

2) According to section 42(6) of Chapter VI of The Sindh Land Revenue Act, 1967, the Mukhtiarkar
shall forward the information to the incharge of the cell, who shall enter such acquisition in the
register of mutation and according to section 42(7) of Chapter VI of The Sindh Land Revenue Act,
1967, he shall also affix a copy of the entry on the Notice Board of the Taluka Office, forward a
second copy of the entry to the concerned Tapedar for affixing it at a noticeable place in his
‘dero’, and finally inform the all the interested persons of the such entry having been made.

3) If anyone has any objections regarding such entry he may register his objections with the
Mukhtiarkar within 15 days as provided by section 42(8) of Chapter VI of The Sindh Land
Revenue Act, 1967

4) According to section 42(9) of Chapter VI of The Sindh Land Revenue Act, 1967, if any objections
are actually received, they shall be entered into the register of disputed cases.

5) After entering the objections in the register of disputed cases, the Mukhtiarkar shall proceed as
per section 42(10) of Chapter VI of The Sindh Land Revenue Act, 1967 which states that an open
katchery should be arranged in the concerned ‘tapa’ to dispose the objections after hearing all
the concerned persons who shall be intimated a week in advance to attend such open katchery
and when a decision is reached in such open katchery regarding disposal of objections, it shall be
entered in the register of mutations accordingly.

6) According to section 42(11) of Chapter VI of The Sindh Land Revenue Act, 1967, the Mukhtiarkar
shall certify such entries, made in the register of mutation, and then they shall be transferred to
the record of rights.

7) However, if there are no objections received regarding any right entered in the register of
mutation within the given time period of fifteen days, then according to section 42(12) of
Chapter VI of The Sindh Land Revenue Act, 1967, the Mukhtiarkar shall make the corrections in
the record of rights in his custody and inform the supervising Tapedar to make such corrections
in his own copy and in the copy with the union council within 15 days of the receipt of such
directions. On the other hand, if there are any objections received regarding any right entered in
the register of mutation, and the same are disposed by Mukhtiarkar in an open katchery, then
the Mukhtiarkar wait for 10 days and after expiry of such time make necessary correction in the
record of rights in his custody and instruct the Supervising Tapedar to make such corrections in
his own copy and in the copy with the union council within 15 days of the receipt of such
directions.

Finally, all such corrections shall be attested by the Mukhtiarkar if they are made by the incharge of
the cell otherwise by Assistant Collector Grade-I as per section 42(13) of Chapter VI of The Sindh
Land Revenue Act, 1967.

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Question No. 26
Which village forms (new and old) Taluka office S.T. Tapedar are required to keep and give brief
definition of such village forms. Q4 (19th May, 2004)

Question No. 27
Can Village Form VI and Village Form XVII help in detecting defalcations in revenue accounts? If
yes explain how, with reference to each one? (2008)

Question No. 28
Enumerate entire procedure to be adopted when registered deed of purchase or sale of land duly
registered by Sub Registrar is produced before Mukhtiarkar / qualified Assistant Mukhtiarkar and
in which registers such transactions are made mentioning manuscript of these village forms. Q5
(19th May, 2004)

Question No. 29
How a private land acquired for the purpose of Forest will be entered in Revenue Record and what
transactions will take in different Village Forms? (2008)

Question No. 30
Write a detailed note on Form IV specially the method of leaving and watching the recovery of
miscellaneous items (May, 2000)

Question No. 31
Describe the procedure of recovery of Land Revenue as laid down in Village Form IX-B? (Bill of
Assessment)
Answer:
According to para – 1 (2) of Village Form IX-B called Register of Bills of Assessment, the Tapedar,
after completion of field partal of khariff and Rabi, shall prepare the bill of assessment in duplicate in
the name of every khatedar showing the demand of Land Revenue of Khariff and Rabi separately,
and, after getting the signature of Mukhtiarkar, deliver its copy to each Khatedar for information.

The khatedar if finds that the land revenue assessed by Tapedar is in excess, he shall make an
application to the Mukhtiarkar to rectify the mistake. The Mukhtiarkar shall visit of site upon the
submission of such an application and if finds that the request of khatedar is justified, he shall
amend the bill of assessment accordingly.

Question No. 32
A Tapedar recovered the land revenue from a khatedar and issued to him Katcha Receipt. Is the
action of Tapedar justified?

Answer:
The action of issuing katcha receipt by Tapedar is illegal. According to para-2 of Village Form IX-A, he
shall in case of non-availability of receipt book, enter the amount in Roznamcha called Village Form
IX showing the name of khatedar and the land revenue recovered from him. He shall issue the
receipt to the khatedar when he receives the Receipt Book from the Taluka Office.

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Question No. 33
What do you understand by Jamabandi? What are Jamabandi, Non-Jamabandi and Post-
Jamabandi items? / Define Jamabandi & Non-Jamabandi Items [Q1. May, 2002]
Answer:
Jamabandi
According to Para No. 05 of introductory chapter of Village Manual, Jamabandi means creation of
annual demand of Land Revenue of each 'deh' by the Jamabandi Officer in respect of all the
Jamabandi items.

Jamabandi Items
The Jamabandi items are indicated in Taluka Form IV and Taluka Form IV-A. Recovery of these items
is made within the Revenue Year as per demand shown in the Village Form V (Tharao Band) of each
'deh'. These Jamabandi Items are as follows: (1). Fixed Land Revenue (2). Fluctuating Land Revenue
(3). Miscellaneous Land Revenue (4). Water Rate (5). Local Cess (6). Mosque Cess (7). Drainage Tax
(8). Agriculture Income Tax (9). Mutation Fee (10). Mutation Fine (11). Remokal Fine (12). Notice Fee
(13). Usher

Non-Jamabandi Items
Non-Jamabandi items are defined in Taluka Form IV – B. These are those items of recovery which are
not included in Jamabandi, such as: (1). PWD Fines (2). Taccavi loans (3). Expenses of Boundary
Marks (4). Water Course Expenses (5). ADBP dues

Post-Jamabandi Items
The post-Jamabandi items are also Jamabandi items but they are created after the closure of
Jamabandi.

Question No. 34
In how many installments Land Revenue is recovered? / In how many installments, the Land
Revenue of Khariff and Rabi is recovered?
Answer:
According to para-4 of Village Form VIII-B, the recovery of land revenue of Khariff and Rabi is made
in installments as shown below:

KHARIF
The recovery of Kharif land revenue is made in two installments: first installment commencing from
1st February to 10th February and the second installment commencing from 1 st March to 10th March.

RABI
The land revenue of Rabi season is recovered in single installment ending on 24 th June every year.

If any khatedar fails to pay the land revenue by due dates, the notice fees as determined by the
Government shall be recovered from him for the delay.

Question No. 35
Can assessment be levied on fruitful trees grown here and there in survey number?
Answer:
According to Para – 19 of Village Form VI (Number Shumari Register), the assessment be levied as
under:
1. If the number of trees of mango is 8 or above in per acre, the assessment shall be made /
levied as a fruitful garden.

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2. If the number of trees of other fruits is 20 or above per acre, the assessment shall be made /
levied as a fruitful garden.

Question No. 36
In which month, Tapedar gives Bebaqi Report
Answer:
Tapedar gives Bebaqi Report before 30 th June every year.

Question No. 37
Give any four crops of each season:
Answer:
Kharif : (i). Rice (ii). Cotton (iii). Sugarcane (iv). Juar
Rabi : (i). Wheat (ii). Berseem, (iii). Tooriyo (iv). Janbho
Adhawa : (i). Mungh (ii). Gidra (iii). Cucumber (iv). Water melon

Question No. 38
When does Partal start in each season?
Answer:
Kharif : From 1st September to 31st October
Rabi : From 1st February to 28th February
Adhawa : From 1st March to 15th March

Question No. 39
Explain in detail: Ghatwadh form. What is the role of different authorities in it? (2005) / Write
short note on Ghat Wadh Form [Q4. Jul, 2011] / Define What is GHAT WADH form? When is it to
be prepared and to whom it is to be sent for sanction? [Q1. May, 2004] / Define GHAT WADH form
and its importance. [Q3.May, 2002]
Answer:
GHAT WADH FORM
If any change occurs in any area of a survey number, i.e., an increase or decrease due to Sub-Division
of Survey numbers in petty numbers or due to acquisition of any area of survey number or by
addition of sikni land to survey number for cultivation, the Survey Department shall issue a “Ghat-
Wadh Form” and send it to Taluka Mukhtiarkar for making necessary entries in the Land Register,
'deh' map, and other survey documents accordingly. The Ghat Wadh Form is prepared according to
instructions given in the Survey Manual and Land Record Manual. The changes entered in the
Ghatwhadh Form are also entered in the Village Form VII – B (Mutation Register). The Ghat-Wadh
Form is included in the Land Register along with the Abstract of the Land.

Question No. 40
Write short note on the following:
Answer:
1. BIGOTI / BIGOTI MEASUREMENT
This Bigoti measurement is done for the determination of Land Revenue of such un-surveyed / un-
assessed land and katcha land (Riverine belt) upon which land holders / occupants have raised crop.
Bigoti measurement is made afresh every year before the start of Jamabandi. Before the start of
measurement, it is proclaimed through any means that on such or such date and time measurement
shall be done and all the concerned persons should be present at the place and time. At the
determined date and time, the Bigoti measurement is made with the help of 33 ft long chain by
computing the outer borders of cultivated land of unassessed or katcha lands; and at the time of
preparation of jamabandi, the Tapedar assesses the land revenue at the rate fixed by the Board of

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Revenue for different kinds of crops. The entries of Begoti measurement and assessment of Land
Revenue are made in the Village Form VI – A (Charakh Shumari Register).

It is the responsibility of Mukhtiarkar and jamabandi officer to verify the entries made by the
Tapedar to ascertain that the correct land revenue has been calculated in respect of every cultivator.
Apart from that it is also to be verified with the entries made of each khatedar in Village Form – XI
(Test Balance Sheet) that it has been properly incorporated in the said Test Balance Sheet to avoid
any financial loss to Government.

2. KHARABO
Kharabo means any cultivable area assigned by each survey number is brought under cultivation not
as whole but some part of it to not cultivated by the land holder due to errection of building for
residential purpose etc. and installation of bricks kiln. At the time of conducting of field partal of
Tapedar if he finds that a certain area of any survey number which is not brought under cultivation
by the land holder he shall keep such a note in the field book and also to make entry likewise in
Village Form VI (Number Shumari), so that at the time of preparation of Jamabandi, the Kharabo
area may be exempted from assessment of land revenue.

3. POT KHARABO [Q1. May, 2002]

The Pot Kharabo is shown in the remarks given in Village Form VI (Number Shumari). There are two
kinds of Pot Kharabo: one is called unculturable Pot Kharabo i.e., land which cannot be brought
under cultivation viz. rocky places and sandy dunes, the other Pot Kharabo is called culturable Pot
Kharabo i.e., land which can be brought under cultivation by improvement viz. colourish / salanity,
seepage.

4. PARTAL Q1 (16TH MAY, 2002)

Partal means inspection of the crops cultivated in each season on the survey numbers in a 'deh'.
Tapedar does this partal / inspection by personally visiting all the survey numbers and noting down
the result of his inspection in the Field Book. Tapedar needs map of 'deh' and Field Book for
inspection / partal. Before going for partal, Tapedar enters all the survey numbers in of the ''deh'
mentioned in Land Register his Field Book in their proper sequence. Then he departs for the partal
taking Map of 'deh' and Field Book with him. When he reaches at the site of partal, he determines a
point from where he has to start the partal on his map of 'deh' and starts the work. First, he notes
down the date of the partal / inspection against the first survey number on his Field Book. Second,
he inspects the survey number to know what crop (Pirkar) has been cultivated and what the mode of
irrigation (Peech) is and whether there is any uncultivated area or Kharabo and enters the result
against the survey number. Third, he enters the name and father’s name of the Hari.

After the completion of Partal, its results are taken from the Field Book and entered in the Village
Form VI (Number Shumari Register). The results are used for the Jamabandi at the time of
Jamabandi.

Partal is done for three seasons during three different time period, which are as follows:
1) Kharif: from 1st September to 31st October
2) Rabi : from 1st January to 31st January
3) Adhawa: 1st March to 15th March

5. HAQABO (‫)حق آبو‬

When a landowner uses an Inamdar or Jagirdar’s water to irrigate his own crops, he pays to such
Inamdar or Jagirdar a water rate. It is called Haqabo and it is ¼ of Water Rate.

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6. PANCHARI (‫)پن چري‬

Panchari the name of a permission given by Forest Department for grazing of cattle in a Forest.

7. MUTATION FEE
It is fee charged for any change or mutation of Record of Rights. Its rates are as follows:
a. For Registered Document = Rs. 10
b. For Foti Khata Badal = Rs. 10
c. Sale on statement = Rs. 15 / 1000

8. Tobat Mein Zabat (‫)توبت ۾ضبظ‬

Government used to confiscated a land for remaining uncultivated for three years. Such confiscation
is called Tobat Mein Zabat.

9. DUBARI (‫)دو باري‬

When two crops are raised on the same area twice in a year, one after the other, it is called Dobari
Fasal.

10. DO FASLI (‫)دو فصلي‬

When two crops are raised on one area at the same time in a year, it is called Do fasli.

11. MUKHADAM / MUCCADAM

Mukhadam means Kamdar of Jagirdar who collects the Land Revenue on behalf of Jagirdar.

12. MALKANO [Q4. Jul, 2011]

13. “RECORD OF RIGHTS” and “MUTATION”. Q2 (16th May, 2002)
14. KABULI
15. NAKABULI
16. PEECH
17. SLIDING SCALES OF ASSESSMENT
18. DAROGHA
19. KOTAR
20. REGISTER OF HARFATS
21. LAND REVENUE RECEIPT REGISTER Q4 (28TH JULY, 2011)
22. OUTSIDE DEPOSITS Q4 (28TH JULY, 2011)
23. LEDGER OF DEMANDS AND COLLECTIONS Q4 (28TH JULY, 2011)
24. DEFINE IMPORTANCE OF SINDH REVENUE ACCOUNTS MANUAL Q1 (19TH MAY, 2004)
25. DEFINE PROCEDURE FOR EXECUTION OF CIVIL COURT DECREE WHAT PREREQUISITE
CONDITIONS ARE EXAMINED PRIOR TO ITS EXECUTION? Q1 (19TH MAY, 2004)
26. DEFINE DISTRICT FORM V, JAMABANDI MAP, AT WHAT STAGE IS IT TO BE PREPARED? Q1
(19TH MAY, 2004)
27. DEFINE INHERITANCE CASE Q1 (16TH MAY, 2002)
28. DEFINE MEASUREMENT AND SUB-DIVISION OF SURVEY NUMBERS Q1 (16 TH MAY, 2002)

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REVENUE CALANDER SINDH

S. No. MONTH FUNCTIONS TIME PERIOD

Closing of Akhirsal Accounts at Taluka level along with
reconciliation and verifications of amounts deposited in a week
Government Treasury with D.A.O. Office within:
1 July
Closing of Akhrisal Accounts at District level along with
reconciliation and verifications of amounts deposited in 31st July
Government Treasury with D.A.O. Office before:
2 August Disposal of miscellaneous correspondence throughout: The month
st
3 September Start of Partal of Kharif by Tapedars on: 1 September
Completion of Partal of Kharif by Tapedars by: 15th October
4 October Checking of prescribed %age of Partal by the Supervising staff
31st October
and Revenue Officers up to:
Crop cutting experiments for Kharif season throughout:
Reconciliation of cultivation figures of Kharif with Irrigation
5 November Department within: The month
Preparation of Mini Jamabandi and creation of demand for
Kharif within:
Issuance of Bills of Assessment for Kharif Crops by: 1st December
6 December
Start of Recovery of Kharif demand from: 1st December
7 January Recovery of 75% of Kharif demand by: 31st January
Start of Partal of Rabi from: 1st February
8 February
Completion of Partal of Rabi by: 28th February
Start of Partal of Adhawa crops from 1st March
Completion of Partal of Adhawa crops by 15th March
Crop cutting experiments for Rabi Crops within: The month
9 March Checking of prescribed %age of Rabi Partal by Supervising staff
31st March
and Revenue Officers by:
Reconciliation of Rabi cultivation figures with Irrigation
The Month
Department within:
Preparation and completion of Final Jamabandi at Taluka level
30th April
by:
10 April
Submission of Village Form V and Taluka Form V to District
30th April
Office by Talukas by:
Submission of District Form V to BOR by: 15th May
11 May
Issuance of Bills of Assessment to Khatedars within: The Month
Start of recovery of Rabi by: 1st June
12 June Completion of recovery of Rabi on: 30th June
Bebaqi Report for all Jamabandi dues by: 30th June

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MANUAL OF TALUKA REVENUE ACCOUNTS

Index of Manual of Taluka Revenue Accounts

TALUKA
DESCRIPTION
FORMS
I Day Book / Challan Book
I–A Land Revenue Receipt Register
1 I–F Register of Taccavi
I–
Register of Boundary Marks
Government
2 II Register of Leases / Note-Book for non-agricultural cases
III : Register of Alienated land
3 III Inward & Outward Register
III-A: Pattadari Statement
IV Demarcation / Measurement Register for Disputed Cases of Land
4 IV – A Register of Miscellaneous Land Revenue
IV – B Register of Non-Jamabandi Items
Wasul Baki Patrak i.e., Periodical
5 V Jamabandi Naqsha
Summary
6 VI – A Register of Minor Coercive Processes
VI – B Register of Major Coercive Processes
Register of Details of Khatedars &
7 VII Statement of Arrears & Remissions
Pass Book
VIII – A Demand & Recovery Register Summary of Village Areas
8
VIII – B Register of Non-Jamabandi Items Summary of Village Revenues
Roznamcha of Jamabandi & Non- Abstract showing increase or decrease
IX – A
Jamabandi Items in area / Taleband
9
Abstract showing increase or decrease
IX – B Yearly Statement of Recovery
in Land Revenue / Taleband
X Register for Kharif & Rabi Provisional / Final Bills of Assessment
10
X–A General Abstract of Adjustment of Recoveries of Jamabandi items
11 XI Ledger of installments other than Land Revenue
15 XV Daily detail Book of Bhatta
16 XVI Permanent Advance Register
XVII – A Ledger of Bhatta / Copying fees
XVII – B Day-Book of Bhatta / Copying fees
17
XVII – C Ledger, Day-Book and Receipt Book of amounts in transit
XVII – D Criminal Revenue, Personal and Civil Court Deposits
18 XVIII Price Register
19 XIX Rainfall Register
20 XX Crops, Fallow and Irrigation Statistics / Statement of Crops
21 XXI Population & Resources / Vital Statistics
22 XXII Cattle & Resources
23 XXIII Register of Wells

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Question No. 01
Define Taluka Forms:

Answer:
1. TALUKA FORM I (Day Book)
Taluka Form – I is called Day Book. It is maintained in Taluka Office by Second Munshi. In this
Register, the daily entries of government receipts of money are entered showing the name of
creditor and Treasury Challan Number. Apart from that, the expenditure made from the government
money is also entered showing the name of payee and voucher number of expenditure showing the
separate head of account.

The amount of receipt and expenditure of both the Provincial Government as well as Federal
Government is kept separately and its details are submitted to the District Treasury Officer daily in a
prescribed proforma called Daily Sheet showing the received amount, expenditure incurred and
balance left behind in the currency chest kept in the strong room.

After close of treasury hours, this register is signed by Second Munshi, Assistant Mukhtiarkar and
Mukhtiarkar.

CHALLAN BOOK
It is maintained in the Taluka level by Sub-Treasury Officer (Mukhtiarkar / Assistant Mukhtiarkar). In
this book, all the challans of Government receipts are entered serial number wise. After its entry, it is
produced before the Sub-Treasurer who after receipt of amount sends it to the 2 nd Munshi for
making necessary entries in “Day Book”. Then it is submitted to the Sub-Treasury Officer for
signature.

TALUKA FORM I-A (Land Revenue Receipt Register)

Taluka Form I-A is called Register of Receipt of Land Revenue. It is maintained in Taluka Office by
Second Munshi. It is kept from 1 st August to 31st July of the Agriculture / Revenue Year. In this
register, all the Treasury Challans of Land Revenue are posted showing the name of creditor and
number of challan and Land Revenue shown in the challan in different heads such as Land Revenue,
Water Rate, Local Cess and Drainage Tax, showing the name of deh to which it pertains. At the close
of office hours, the total is drawn up showing the total amount of Land Revenue received. At the
end, it is signed by Second Munshi, Assistant Mukhtiarkar and Mukhtiarkar.

On 20th of every month, the monthly receipt of amount is compared with the record of District
Treasury Officer so as to ascertain that the correct amount has been credited in the Government
accounts in each head and certificate is obtained from the Treasury Officer on this form. This is done
to facilitate the annual total of land revenue to be drawn easily at the time of closing of Akharsal
Accounts.

It plays very important role at the time of closing of Akharsal Accounts by comparing the total Land
Revenue receipts in the Revenue Year with Taluka Form IV (Demand or wasul baqi ledger) and the
District Treasury Certificate of credit. If all the entries are found correct, the Akharsal Account is
reported to the Collector / District Officer (Revenue) by the Mukhtiarkar before 15 th August every
year.

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TALUKA FORM I-F (Register of Taccavi Loans)

Taluka Form I-F is called Register of Taccavi Loans. It is maintained by Second Munshi in which the
names of Khatedars who are granted Taccavi Loans by the Revenue Officer from General Revenue
for improvement of agriculture land and for purchase of agriculture equipment are entered. The
account of each loanee is maintained in this register showing the name of person, the amount
sanctioned along with the sanction order issued by the Revenue Officer granting such loan. Since the
Taccavi loans are granted under two different acts i.e., “The Land Improvement Act, 1883” and “the
Agriculturist’s Loans Act, 1884”, therefore, entries about the both are made separately in this form.

The entries in this form are made as under:

1. Date of disbursement of Taccavi / Takavi loan

2. Serial No. of Taccavi / Takavi advance
3. Name of 'deh'
4. Name of loanee
5. Object for which loan disbursed under the Land Improvement Loans Act, XIX of 1883
6. Amount disbursed under the Land Improvement Loans Act, XIX of 1883
7. Object for which loan disbursed under the Agriculturist’s Loans Act, 1884
8. Amount disbursed under the Agriculturist’s Loans Act, 1884
9. Signature of the loanee
10. Signature of the identifier
11. Initial of the disbursing officer

The Mukhtiarkar maintains the account showing the recovery on installment basis including the
interest. On 1st October of every year, the Mukhtiarkar is responsible to send the annual return to
the Collector showing the demand recovery and the balance of Taccavi Account. The Taccavi year
commences from 1st October and ends on 30th September of next year.

TALUKA FORM I-G (Register of Boundary Marks)

The expenditure incurred on account of Boundary Marks by any private person or by Supervising
Tapedar from his permanent advance is recovered from the land owners. This Taluka Form called the
Register of Boundary Marks is used for such recoveries. This form is maintained for the whole
Revenue Year for the concerned Taluka by a clerk of the Taluka Mukhtiarkar office; however, the
recoveries made are separately entered for first half of year and for the second half of the year and
totaled at the end of the year. The entries made in this form are as follows:

1) Serial Number and name of the 'deh' in which the expenditure is incurred
2) Serial Number and Name of the person who incurred the expenditure
3) Amount of such expenditure along with necessary details such as debit entry in Day Book
4) Recoveries made during the first six months
5) Recoveries made during the last six months
6) Total of all the recoveries.
7) Written off amount, if any.
8) Balance recoveries to be made
9) Remarks which include the information regarding the sanction order for write off if any.

Each entry in this form is initialed by the Assistant Mukhtiarkar / Mukhtiarkar; and at the close of
year, its correctness is certified by the Mukhtiarkar, Assistant Mukhtiarkar and the clerk who
maintains this form. A detailed report in this connection is also forwarded to the Collector / District
Officer (Revenue) of the district at the close of the year.

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2. TALUKA FORM – II (Register of Leases / Note-Book for non-agricultural cases)

The Taluka Form – II is maintained in three parts each is explained as under:
PART-I : In this register only the area under residential plots and the area under village are shown
except the town and city survey area.
PART-II : In this register the area of sikni plots of towns is shown only.
PART-III: In this register the names of sanction villages and their area is entered except city area.

Taluka Form-II is prepared from Village Form II. It furnishes the information about the area of non
agriculture land usage and the area transferred to various departments of government such as
Education, Health etc. It is the responsibility of Mukhtiarkar to verify the entries kept in Taluka Form
II with entries made in Village Form II of each deh to ascertain that the entries in the both forms tally
with each other.

3. TALUKA FORM –III (Inward & Outward Register)

Previously Taluka Form III was called Register of Alienated Lands or Jagirs or Inam Lands and it was
prepared from the entries made in Village Form III. In this register names of all the jagirdars and
inamdars were entered along with the area given to them and orders of the granting authority. An
amount in the shape of “Haqabo” at the rate of ¼ of land revenue was recovered from them every
year. However, after the introduction of MLR-64 of 1959, all the Jagirs and Inam lands have been
abolished, therefore, this Form is not used for the above purpose.

Now, it is called inward and outward register maintained by Taluka office for making entries of daily
incoming and outgoing references, received or dispatch in form of chaining system to ascertain that
which references are still pending in the office. The register shall start from calendar year viz. 1 st
January to 31st December. The delivery book shall also be maintained for dispatch of the references
through peon or by the postal means by affixing post service stamps. In this register the civil court
decrees received from the court and the notices, summons issued by the Mukhtiarkar are also to be
entered.

4. TALUKA FORM-IV (Demarcation / Measurement Register for Disputed Cases of Land) [May,
2004]
It is called the Register of Disputed Cases pending before the Mukhtiarkar regarding the demarcation
of site and the encroachment made by the unauthorized persons showing their name and location of
site. The encroachment made on the road site and on the other estate land shall be removed by the
Mukhtiarkar at once.

TALUKA FORM IV-A (Register of Miscellaneous Land Revenue)

The Taluka Form IV-A is called Register of Miscellaneous Land Revenue. It is maintained in Taluka
Office by Second Munshi in which the items of Miscellaneous Land Revenue viz. Notice Fees,
Remokal Fine, Mutation Fee, Mutation Fine, and Sale of Grass grown on the compound of Rest
Houses, Government Bungalows are entered showing the name of person and amount to be
recovered from each of them.

Firstly, these items are entered in the miscellaneous notebook maintained by the Mukhtiarkar and
subsequently communicated in the form of letter to the concerned Tapedar for posting these items
in the Village Form XI (Test Balance Sheet) at the time of determination of Jamabandi of land
revenue. It is the responsibility of Mukhtiarkar to verify the Village Form-XI to ascertain that all these
items have properly been entered in the Village Form XI to avoid financial loss to Government.

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TALUKA FORM IV-B (Register of Non-Jamabandi Items)

The Taluka Form IV-B is called the Register of Non-Jamabandi items viz. P.W.D fines, Watercourse
Expenses and other items, which are not Jamabandi items. It is maintained in Taluka Office by
Second Munshi in which he makes the entries of Government dues of other departments
communicated to Collector for recovery showing the name of person and amount to be recovered
from each deh.

The Mukhtiarkar after receipts of list from other departments communicate in form of letter to the
concerned Tapedar of its recovery. The Tapedar after recovery of this amount credits the amount
under Non-Jamabandi Treasury Challan (Village Form X-A) and sends to the Taluka Office for making
necessary entries on the collection side of this register. The Mukhtiarkar after recovery of the
amount shall inform the concerned officer about the recovery of these items in a form of letter.

5. TALUKA FORM –V (Jamabandi Naqsha)

Taluka Form V is called the register of Jamabandi Naqsha. It is prepared from Village Form V (Tharao
Bund). In Village Form V the area under cultivation of khariff and Rabi seasons of current year and
the land revenue assessed is shown but in Taluka Form V the total area brought under cultivation of
both the seasons and land revenue assessed is shown on Taluka level. It is prepared at the closing of
Akharasal Account and it is submitted to Collector / District Officer (Revenue) for information. The
Collector / District Officer (Revenue) shall send this copy in duplicate to Commissioner / Executive
District Officer (Revenue) and the 2 nd copy to The Board of Revenue.

6. TALUKA FORM VI – A (Register of Minor Coercive Processes)

Taluka Form VI – A is called Register of Minor Coercive Processes. It is maintained at Taluka level for
keeping track of minor coercive processes adopted for the recovery of arrears. Minor coercive
processes include Notices, Fees, Fines, and Distraction of Moveable Property. These coercive
processes are adopted for the realization of arrears or dues whether they relate to Miscellaneous
Land Revenue or other Government dues such as Excise dues or Income-Tax and etc.

These arrears are first entered as demands in Taluka Form IV – A (Register of Miscellaneous Land
Revenue); and their recovery is made by the Tapedar of the beat. However, if the Tapedar cannot
make recovery of such dues through the usual method, he shall report to the Taluka Mukhtiarkar.
Taluka Mukhtiarkar upon the report of the Tapedar shall look into the matter and if need be, adopt
coercive processes.

In that case, first of all, minor coercive processes are adopted by the Mukhtiarkar. For keeping track
of these minor coercive processes a form is used at Taluka level. It is called Village Form VI – A or
Register of Minor Coercive processes. The recoveries of these coercive processes are usually made at
village level by a Tapedar and entered into the Village Form IX.

This form serves twofold purposes. Firstly, it works as a checklist for the Taluka Mukhtiarkar to know
what minor coercive processes have been adopted or what other coercive processes are to be
adopted. If the minor coercive processes go in vain and arrears are long overdue, Mukhtiarkar may
need to resort to Major coercive processes, for which part B of this form is used. Secondly, this form
is also used as a source along with Taluka Form VI – B (Register of Major Coercive Processes) for the
preparation of District Form VI at the district level. Taluka Form VI – A & B are totaled at the end of
each year and reported to the Collector / District Officer (Revenue) of the district for the preparation
of District Form VI.

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Taluka Form VI – B (Register of Major Coercive Processes)

When the Tapedar of the beat cannot make recoveries of the arrears or dues in the usual way, he
reports the matter to the Taluka Mukhtiarkar, who thereupon firstly resorts to minor coercive
processes. But if even after the adoption of minor coercive processes, due or arrears are still long
overdue, Mukhtiarkar may have sometimes to resort to major coercive processes. These major
coercive processes include attachment of land, sale or forfeiture of property or distraction of other
immovable property; even arrest and imprisonment can also be used as a major coercive process for
inducing the person/s to pay up the arrears.

For keeping track of these major coercive processes a form is used at Taluka level. It is called Village
Form VI – B or Register of Major Coercive processes. It is actually part of Taluka Form VI – A.
However, this is less often used than the Taluka Form VI – A. The recoveries of these coercive
processes are also usually made at village level by a Tapedar and entered into the Village Form IX.

This form serves twofold purposes. Firstly, it works as a checklist for the Taluka Mukhtiarkar to know
what major coercive processes have been adopted or are to be adopted. Secondly, this form is also
used as a source along with Taluka Form VI – A (Register of Minor Coercive Processes) for the
preparation of District Form VI at the district level.

Taluka Form VI – A & B are totaled at the end of each year and reported to the Collector / District
Officer (Revenue) of the district for the preparation of District Form VI.

7. TALUKA FORM – VII (Register of Details of Khatedars & Pass Book)

It is called the Register of Pass Books, issued to the land holders. It is the responsibility of
Mukhtiarkar that on the request of any land holder he shall issue pass book duplicate in green and
red colour. (Such Pass Book can also be had from the General Post Office) The green colour pass
book is given to the land holder and the red colour is kept in office record. In the pass book total
agriculture land showing the survey numbers and area held by the land holder is entered under the
signature of Mukhtiarkar. It is the responsibility of Mukhtiarkar before signing the pass book he shall
verify the entries made in Record of Rights (Village Form VII), to ascertain that correct holding of
land holder has accurately been entered in the pass book. Whenever any land holder is granted
Tacavi loan by ADBP such entry shall be made by Mukhtiarkar in the Record of Rights showing the
land pledged with ADBP. When the land holder pays the loan amount to the bank such redemption
order issued by the bank shall be laid in the Record of Rights for the purpose that the holding is now
free from encumbrances.

8. TALUKA FORM VIII – A (Demand & Recovery Register)

Taluka Form VIII Part-I: (Demand & Recovery Register): It is maintained in Taluka Office and it is
prepared at the time of submission of Akharal account to the Collector / District Officer (Revenue). In
this register, the Taluka wise details of demand, collection, remission, refunds, arrears and excess
recovery is shown.

TALUKA FORM VIII – B (Register of Non-Jamabandi Items)

Taluka Form VIII Part –II: (Register of Non Jamabandi Items): It is maintained in Taluka Office in
which total demand, collection, balance annually shown, such as P.W.D fines, water course expenses
and boundary marks done by the government caste are entered, showing the name of person from
whom such non Jamabandi items are to be recovered. It is the responsibility of Mukhtiarkar and
Assistant Mukhtiarkar that while making such entries of demand, collection, balance shall be signed
against the name of each khatedar / person. The Mukhtiarkar is responsible to send the month wise

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return to the DO.R showing the Taluka demand of each item and collection and balance for
information.

The T.F.VIII Part –III is maintained in Taluka office, which starts from 1 st October ending 30th
September of next year. In this register the land holders who have been granted taccavi loan by
government form general revenue for the purpose of land improvements and for the purpose of
agriculture implements viz. tractor, fertilizer and pesticide etc. are entered, showing the name of
grantee and shown amount of loan granted to him including interest and number of installments to
be recovered from loanee. It is the responsibility of Mukhtiarkar to send the annual report in the
first week of October of every year showing the total demand, collection and balance still to be
recovered on Taluka level to DO.R for information.

9. Taluka Form IX – A (Roznamcha of Jamabandi & Non-Jamabandi Items)

Taluka Form IX – B (Yearly Statement of Recovery)

10. Taluka Form X (Register for Kharif & Rabi Provisional / Final Bills of Assessment
Taluka Form X – A (General Abstract of Adjustment of Recoveries of Jamabandi items)

11. Taluka Form XI (Ledger of Installments other than Land Revenue)

12. -----------------
13. --------------------
14. ----------------------
15. Taluka Form XV (Daily detail Book of Bhatta)

16. TALUKA FORM – XVI (Permanent Advance Register)

T.F XVI is called permanent advance register. It is maintained by Mukhtiarkar in his personal custody.
In this register amount sanctioned by the Accountant General Sindh is placed at the disposal of
Mukhtiarkar for meeting for unforeseen expenditure incurred on the repairs of furniture of office
etc. and for giving bhattas given to the witnesses attending the court and for paying advance T.A to
any of his staff sent in his official capacity out of Taluka headquarters. It is the responsibility of
Mukhtiarkar that every entry of expenditure shall be made in the register showing balance left
behind duly signed by him. The expenditure incurred by the Mukhtiarkar shall be claimed by the
preferring by detail bill to district treasury officer for payment after receipt of the amount through
bills the Mukhtiarkar shall make entries in the register and shall sign the balance left behind.

17. Taluka Form XVII – A (Ledger of Bhatta / Copying fess)

Taluka Form XVII – B (Day-Book of Bhatta / Copying fees)
Taluka Form XVIII – C (Ledger, Day-Book and Receipt Book of amounts in transit)
Taluka Form XVII – D (Criminal Revenue, Personal and Civil Court Deposits)

18. TALUKA FORM –XVIII (Price Register)

Taluka Form XVIII is called Price Register. It is maintained at Taluka level by Taluka Mukhtiarkar. In
this form, the prices of commodities of daily usage prescribed by higher authorities i.e., Collector /
District Officer (Revenue) and Commissioner / Executive District Officer (Revenue), are entered. This
form has eight (8) columns. In the 1 st column, the names of commodities are entered. In the 2 nd and
3rd columns, retail prices of each commodity, taken on two different days of a month, are entered
and their average is entered in the 4 th column. In the 5th and 6th column, the wholesale prices of
commodities taken on two different days of a month are entered and their average is entered in the
7th column. In the last 8th column, remarks about any increase or decrease or shortage or any other
matter are entered.

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The prices for these commodities are taken from markets on Market days twice in a month by any
clerk of the Taluka Mukhtiarkar’s office and entered in this form by the Munshi who is also required
to sign this form after entries. Mukhtiarkar also signs this form and forwards it to the Collector /
District Officer (Revenue) of the district on 20 th of each month.

19. TALUKA FORM XIX (Rainfall Register)

T.F XIX is called Rainfall Register. It is maintained in Taluka office in which all the entries date wise if
any of rainfall are entered showing the capacity of rainfall in inches or centimeters. These entries are
made by the Mukhtiarkar in case of rainfall after getting report from metrological center or rain gage
station of Taluka in the end of the moth. It is the responsibility of Mukhtiarkar to send the extract
copy of this form showing the total rainfall in inches or centimeters occurred in the Taluka. The main
object of rainfall register is that the Mukhtiarkar shall report the facts showing that rainfall is either
favourable or unfavourable to the crops grown on the agricultural land. In case the rainfall has
damaged the standing crops, the Mukhtiarkar shall prepare the statements showing the damage
cause to the abadgar and recommend their cases for remission of land revenue to them to the DO.R
for taking necessary action.

20. Taluka Form XX (Statement of Crops)

Taluka Form XIII is called Statement of Crops or Register of Abstract of Crops. It contains the detailed
entries regarding crops (Pirkar) and mode of irrigation (Peech) of each 'deh' of a particular Taluka in
a consolidated form. It is made from the details submitted by every 'deh' of the Taluka. Such details
of crops should be submitted by 1st June of every year.
After the compilation of this form, it is signed by the compiler, the Head Munshi and the
Mukhtiarkar; and a copy of it is submitted to the Collector before 15 th June every year.

21. Taluka Form XXI (Vital Statistics / Population & Resources)

22. Taluka Form XXII (Cattle & Resources)
23. Taluka Form XXIII (Register of Wells)

Question No. 02
Describe minor and major coercive processes given in the Revenue Accounts Manuals? How can
the arrears of Land Revenue be recovered through coercive measures? Explain in detail. Q4 (11th
February, 2010)
Answer:
Taluka Form VI – A & B

Question No. 03
Define the following / Write short notes on the following: (1). Day book (2). Note book and
miscellaneous note book
Answer:
1. DAY BOOK (2005)
Day Book is called the Roznamcha dealing with financial matters. This is maintained in Taluka office
by Second Munshi and in this register the entries of incoming and outgoing of government money
are entered in receipt and expenditure showing the names of persons and the challan numbers. In
case of receipt of money and the vouchers, in daily transaction after close of treasury hours the total
of receipts amount and the total of expenditure of both the governments viz. Provincial and Central
governments is drawn. This register is signed daily by the Second Munshi and Assistant Mukhtiarkar
or Mukhtiarkar. After closing of this account is the responsibility of Assistant Mukhtiarkar to send the
daily report of transactions to the district treasury officer in the prescribed performa called daily
sheet for information.

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2. NOTE BOOK AND MISCELLANEOUS NOTE BOOK

The Note Book pertains to recovery of items of fixed land revenue. It is maintained by S.T. In this
note book all the items of fixed land revenue which are noticed by S.T during his tour in the interior
of his Taluka, he shall make such entries in note book showing the name of persons from such land
revenue has been recovered. On his return to office, he shall communicate the results to the Taluka
Mukhtiarkar for onward transmission to the concerned Tapedar for making such entries in V.F.II
which at the time of Jamabandi are entered in V.F.XI called Test Balance Sheet.

The miscellaneous note book is maintained by Taluka Mukhtiarkar in which fall the items of
miscellaneous land revenue viz. Remokal fine etc. are noticed by the Mukhtiarkar during his tour
shall make such entries in this note book and he shall direct the concerned Tapedar to make such
entries in V.F.IV showing the name of persons and amount of miscellaneous to be recovered from
each of them. It is the responsibility of Mukhtiarkar and Jamabandi officer at the time of signing of
Jamabandi they shall see that all the items of miscellaneous land revenue have properly been
incorporated in V.F.XI which is called Test Balance Sheet.

Question No. 04
How the Recovery of Taccavi is watched and what are the dates of its recovery?
Answer:
The Taccavi Loans which are granted to deserving khatedars from General Revenue for improvement
of agriculture land and for purchase of agriculture equipment.

The Taluka Mukhtiarkar maintains the account of each loanee in the Taluka Form I-F showing the
name of person, amount sanctioned with the sanctioned order issued by the Revenue Officer
granting such loan. The Taccavi loans are granted under “The Land Improvement Act, 1883” and
“The Agriculture Loans Act, 1958”.

The Mukhtiarkar maintains the account showing the recovery on installment basis including the
interest. On 1st October of every year, the Mukhtiarkar is responsible to send the annual return to
the Collector showing the demand recovery and the balance of Taccavi Account.

Question No. 05
Define Miscellaneous Notebook and for what purpose and by whom?
Answer:
According to Para-3 of Taluka Form IV-A the Taluka Mukhtiarkar has to maintain Miscellaneous
NoteBook for the purpose of making entries of any item of miscellaneous Land Revenue brought to
his notice for recovery of land revenue from the concerned persons, the items of miscellaneous
revenue are unauthorized cultivation on state land, sale of grass / pasture grown on the compound
of Government Residential Bungalows and Rest Houses , Sale of Trees grown on State Land.

These items at the time of Jamabandi are shown in Village Form XI called Test Balance Sheet for
Recovery of Government money from concerned person. So that no wrongful loss shall be sustained
by the Government.

Question No. 06
Describe the importance of Price Register? OR How the Prices of Essential Commodities are
stabilized in Taluka?
Answer:
The Taluka Mukhtiarkar is responsible to maintain a Price Register of essential commodities and shall
be careful to see that all the essential commodities are easily accessible to every person on the
normal market rate.

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At any time, it the Mukhtiarkar finds that any essential commodities which are of daily common use
of the public is not available or there is scarcity or the essential commodities are being sold at the
higher rate than the market rate, he shall immediately report eh facts to the Collector for taking
early steps to redress the grievances of the people.

Taluka Mukhtiarkar is also responsible to send the monthly return to the Collector on 28 th of every
month, showing the situation of the essential commodities prevailing in his Taluka.

Question No. 07
To whom the service stamps / and stamps are sold and what discounts are admissible to them?
Answer:
The sale of impressed or adhesive stamps is made at the Treasury office by the Treasury Officer /
Sub-Treasury Officer viz. Mukhtiarkar to the authorized stamps Vendors or purchasers on 5%
discount.

At the time of purchase of stamps, the full amount is credited to the Government Account under
Treasury Challan and after that the discount money is paid to the vendor by separate voucher of
expenditure sanctioned by the Sub-Treasury Officer / Treasury Officer.

All the stamps are subject to payment of discount except on the sale of the service stamps and
postal stamps vide para-10 of Taluka Form I (i)

Question No. 08
How the Taluka Accounts of Government money are maintained in currency chest daily and
communicated to the District Treasury Officer? / How the daily sheet of government money of
income and expenditure is communicated to the District Treasury Officer?
Answer:
During the Treasury hours, the government money credited under Treasury Challans is entered
showing the name of creditor and the expenditure made from Government money by way of
vouchers, payables, pensions and cash orders issued by the Treasury Officer. These accounts are
maintained in Taluka Form – I called Day Book.

After close of Treasury hours, the Daily Account of receipt and expenditure and balance left behind
in the currency chest is communicated to the District Treasury Officer in prescribed form called Daily
Sheet. This Daily Sheet is sent separately to the Provincial and Central Government.

Question No. 09
A Zamindar holds agriculture land in two talukas X and Y. He pays the land revenue of Taluka Y in
Taluka X also. What procedure shall be adopted in this regard?
Answer:
According to para – 12 of Taluka Form I-A, if any holder pays / credits the land revenue of both the
Talukas in one Taluka, the Mukhtiarkar recovering the land revenue of another Taluka shall make the
entries in Taluka Form I-A but shall not total this amount towards its account and shall intimate the
concerned Taluka Mukhtiarkar and Treasury Officer for adjustment of the Land Revenue to the
account of concerned Taluka.

The Taluka Mukhtiarkar after receipt of such intimation shall make the entries in his account book
viz. Taluka Form I-A accordingly.

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Question No. 10
How will you ascertain that the Tapedar has correctly credited the land revenue recovery in the
government?
Answer:
In order to ascertain the accurate recovery of land revenue has been credited to government
account khatta wise, it is the responsibility of Mukhtiarkar with the assistance of Supervising
Tapedar to verify the following record of Tapedar after submission of Bebaqi report:

1. First of all Village Form V showing the demand of land revenue of deh shall be verified.
2. The receipt book called V.F.IX-A shall be verified and compared with the V.F.IX called Roznamcha
to ascertain that the correct name of khatedar and land revenue recovered from him has
properly been entered.
3. The total recovery entered in the roznamcha shall be worked out and compared with the
treasury challans called V.F.X to ascertain that the total demand of the deh shown in V.F.V called
Tharao Bund has been credited in the treasury after getting the certificate from District Treasury
Officer. If the amount shown in the certificate given by the District Treasury Officer tallies with
the total demand of land revenue of deh, it shall be treated that no foul play made by the
Tapedar in accounts books.

Despite verification of above village forms, it is the responsibility of Mukhtiarkar to verify V.F.VIII-B
called ledger of demand and collection of land revenue khatta wise to ascertain that no arrears or
excess recovery is shown in the last column of V.F.VIII-B, if he finds that there are certain arrears still
outstanding against any khatedar or any excess recovery has been made from any khatedar, the
bebaqi report submitted by the Tapedar be treated incorrect. In case of arrears if any, the
Mukhtiarkar shall direct, shall require the Tapedar to pay arrears at once and in case there is excess
recovery the Mukhtiarkar shall prepare refund bills showing the names of khatedars and the excess
amount recovered from them and shall submit the refund bills to the DO.R for sanction and payment
to the concerned khatedar.

Question No. 11
In which Taluka Forms and Village Forms, the following items of Recovery of Government dues are
entered: (1). Notice Fee (2). Value of Government Land transferred to Municipality (3). Recovery of
Sale of Trees (4) Ground Rent
Answer:
1. NOTICE FEE
Notice Fee is miscellaneous land revenue and it is entered in Taluka Form IV-A and Village Form-IV
2. VALUE OF GOVERNMENT LAND TRANSFERRED TO MUNICIPALITY
The value of government land transferred to Municipality is item of fixed land revenue, which is
entered in Taluka Form – II and Village Form – II
3. RECOVERY OF SALE OF TREES
The recovery of sale of government trees is item of miscellaneous land revenue and it is entered in
Taluka Form – IV-A and Village Form-IV.
4. GROUND RENT
Ground rent is item of Fixed Land Revenue, which is entered in Taluka Form II and Village Form II.

Question No. 12
How summary of balances and remission is maintained in a Taluka (2009)

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Question No. 13
What Taluka Forms and Village Forms are enter-related with each other?
Answer:
The following Taluka and Village Forms are enter-related to each other. Village Form furnishes the
details of deh only while the Taluka Form furnishes the same details on Taluka level:

VILLAGE FORMS TALUKA FORMS

V.F.II Register of fixed land revenue T.F.II Register of fixed land revenue
Register of jagirdars and inamdars.
Register of jagirdars and
V.F.III T.F.III Now the Jagir and Inams land has
inamdars
been abolished by MLR-64 of 1959.
Miscellaneous land revenue
V.F. IV T.F. IV-A Miscellaneous land revenue Register.
Register.
V.F.XI Test Balance Sheet T.F XI Wasul Baqi Register
V.F.XII Register of Boundary Marks T.F.(I.G) Register of Boundary Marks
Abstract of Crop according to
Crops, Fallow and Irrigation
V.F XIII source / Mode of Irrigation ( T.F XX
Statistics / Statement of Crops
‫)پيچن ۽ پرڪارن جو رجسٽر‬
Vital Statistics / Population &
V.F XIV-A & B Register of Vital Statistics T.F XXI
Resources
V.F XV Cattle & Resources T.F XXII Cattle & Resources
V.F XVI Register of Wells T.F XXIII Register of Wells

DISTRICT FORMS
District Forms Description
I Details of Area
II Details of Land Revenue
III Summary of Alienations / Form of Report to A. Government
IV Incidence of Land Revenue
V Statement of Holdings
VI Coercive Processes
VII Decennial Statement of Tenures other than Rayatwari

Question No. 14
Define District Forms?

Answer:
DISTRICT FORM – I (Details of Area)
This is a return of areas compiled from Taluka Form IX-A and without distinction between survey and
tenure groups, but only a single total of the district. The figures for posting the increases and
decreases are to be compiled exactly as described under Taluka Form IX-A. As soon as this posting
has been correctly made, we should get a form exactly like Taluka Form IX-A which will prove its own
correctness by leading correctly from last year’s figures to this year’s actual figures. The same
cautions as been emphasized under Taluka Form IX-A apply here also. [Reproduced verbatim from
the Manual]

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DISTRICT FORM – II (Details of Land Revenue)

This is exactly like District Form – I, except that it deals only with assessments and not with areas.
This form gives the particulars of authorized and unauthorized balances, just the same as the latter
part of Taluka Form VII. It gives not only Land Revenue passing through the Tharaobands, but also
the non-Tharaoband items. [Reproduced from the Manual]

DISTRICT FORM – III (Summary of Alienations / Form of Report to A. Government)

This is a simple compilation from Taluka Form – III. This is an annual account in which no attempt is
made to account minutely for the increases and decreases and only a few general remarks are made
with reference to large fluctuations. This form is submitted to the Commissioner by the Collector by
20th August every year. The Commissioner forwards this form to the Comptroller for the
consolidation of the figures of the revenue for the whole province in the month of September.

DISTRICT FORM – IV (Incidence of Land Revenue)

This form is prepared after every five years. It is prepared in the Commissioner’s office. It contains eh
detail of incidents of the Land Revenue Assessment made on the area and population in the district.

DISTRICT FORM – V (Statement of Holdings)

This form is also prepared after every five years. It contains the detailed figures of the holdings of
the district.

DISTRICT FORM – VI (Coercive Processes)

This is simply a compilation from the totals of Taluka Form – VI (a) and (b).

DISTRICT FORM – VI (Decennial Statement of Tenures other than Rayatwari)

This is a return of other than Rayatwari tenures due every 10 th year. It can be compiled from the
tenure sub-groups in Taluka Form-VIII-A and B and III. As to the number of holders of share-holders,
Mukhtiarkar must obtain information; one holder might hold 20 villages, whole for another village
there might be 50 share-holders. Of course, the gross revenue is the Jama paid to Government since
we do not know what actual revenue the holders drive in cash or kind from their tenants.
[Reproduced verbatim from the Manual]

Question No. 15
Elaborate the necessity of revising the Village, Taluka, and District Manuals and consolidating
them into single manual viz, Sindh Revenue Manual with a view to simplify existing working
procedure reducing the larger number of forms and registers. Q4 (16 th May, 2002)

Question No. 16
Describe in which form entries about Non-Agriculture Land are made. What is importance of this
form and what are the duties of Mukhtiarkar ____________________? Q5 (16th May, 2002)

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AGRICULTURAL TABLES
Agricultural Description
Tables
I Total Area and Classification of area of each district
II Classification of area in column 6 of Table I
III Statement showing the area irrigated and crops irrigated
IV Total area sown with crops

AGRICULTURE TABLES:
The details for these tables are collected from the Taluka Form – XX and the consolidated Village
Form – XIII. These tables are submitted by every Mukhtiarkar to the Collector before the 15 th June
every year so that the same could be forward by Collector to the Director of Agriculture by 1 st of July
every year.
-------------------THE END-----------------------

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STANDING ORDERS OF REVENUE DEPARTMENT

S.O. No. 01: ABKARI

-----------------------------

S.O. No. 05: CROP CUTTING EXPERIMENT

Question No. 01
What instructions have been issued for conduct of crop cutting experiment? What is its main
object? / What are the objectives of conducting CROP CUTTING experiment? Describe procedure
for conducting these experiments. Which are the crops on which these experiments are
conducted? Q5 (28th July, 2011) / Why and how crop cutting experiment is done? Who are
required to perform this task and to whom results are conveyed? (2008) / Explain the Standing
Orders for concluding crop cutting experiments (May, 2008) / Write short note on Crop Cutting
Experiment (2005)

Answer:
1. OBJECTIVES OF CONDUCTING CROP CUTTING EXPERIMENT
The main object of the crop cutting experiment is that the Government may know the estimate of
gross product of each crop per acre and total gross production of each crop within the country for
framing the export and import policy keeping in view the domestic need of the country and also for
revising the settlement rates. If the finds that the total yield of such and such crops exceeds the
domestic requirement, the Government will frame the Export Policy accordingly. On the other hand,
if the Government finds that the yield of such and such crops does not fulfill the domestic
requirement, the Government will frame the Import Policy accordingly.

2. WHO CONDUCT CROP CUTTING EXPERIMENTS

According to Standing Order No. 5 of Revenue Department, in order to achieve this objective, the
Government has issued instructions to all the Revenue Officers from the rank of Supervising Tapedar
to Collector / District Officer (Revenue) i.e., Supervising Tapedar, Assistant Mukhtiarkar,
Mukhtiarkar, Assistant Commissioner (DDO.R) and Collector / District Officer (Revenue) to carry out
at least two (2 ) crop cutting experiments each upon all the major crops of Kharif and Rabi seasons in
their concerned areas in each Taluka and Tapa in such a manner that the accurate yield per acre in
maunds could be obtained.

3. CROPS ON WHICH CROP CUTTING EXPERIMENTS ARE CONDUCTED

According to Standing Order No. 05 of Revenue Department, the Crop Cutting Experiment is
mandatory to be conducted upon all the major basic crops of all seasons such as wheat, rice, cotton,
Jaur, Bajri, Gram and Oilseeds. However if Collector / District Officer (Revenue) so directs, the Crop
Cutting Experiment can also be conducted upon the Adhawa crops.

4. AREA UPON WHICH CROP CUTTING EXPERIMENTS ARE CONDUCTED

According to Standing Order No. 05 of Revenue Department, for the purpose of crop cutting
experiment, an area of four (4) Ghuntas should be selected in case of Cotton and an area of two (2)
Ghuntas in case of all other crops. Moreover, an area selected for the experiment should not be all
in one piece but in two parts; one part from the area of better growth and other part from the area
of less better growth. The average results of both such areas shall be treated as the average result of
that Survey number.

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5. PROCEDURE OF CONDUCING CROP CUTTING EXPERIMENT

The Crop Cutting Experiment is conducted in the following manner:

a) First of all, an area of a Survey number is selected keeping in view that the area selected is of
medium class.
b) The crop raised upon such an area is not harvested till the crop cutting experiment is
completed.
c) At the time of crop cutting experiment, crop standing over one vessa is reaped in the
presence of the Revenue Officer.
d) The produce obtained from one vessa is kept in sunshine till it becomes dry to obtain
accurate weight.
e) After crop becomes dry, it is weighed and whatever result comes in kilo grams, it is
converted in maunds and treated as total produce per acre in maunds.
f) After completion of above formalities, Revenue Officer enters the results in prescribed
performa in duplicate entering all the details of the experiment such as the area selection,
quality of crop, the number of times of watering of the land and the manure and seed used
for cultivation of the land and all other details of the experiment.

6. TO WHOM RESULTS ARE CONVEYED

One copy of the prescribed performa containing the results of crop cutting experiment is sent to the
Director of Settlement / Director Agriculture Sindh through Mukhtiarkar and Collector for onward
submission and working of Government. The other copy of the performa is kept for record purposes
in the Taluka Office.

S.O. No. 09: JAMABANDI

Question No. 02
“The word Jamabandi properly means the fixing of the Land Revenue by the competent authority
to be levied during a particular period”. Explain the Jamabandi being carried out in Sindh keeping
the above statement in view. Q2 (28th July, 2011) / What are Jamabandi and Non-Jamabandi
items? Describe the procedure of Jamabandi with relevant forms required for its completion.
[2009] / Define entire procedure for process of creating annual jamabandi up to Akharisal account
specifying relevant village form, role of each official / officer up to Jamabandi officer. Q3 (19th
May, 2004) / What is importance of “Jamabandi”. Elaborate briefly in which form of __________
assessment is made and what are duties imposed upon from village staff up to District Officer as
depicted in Standing Order No. 09 [May, 2002 / 2002] / Write short note on Jamabandi (May,
2008/2005)

Answer:
DEFINITION
According to Para No 5 of introductory chapter of Village Manual, Jamabandi means the creation of
annual demand of land revenue of each 'deh' by the Jamabandi Officer in respect of all the
Jamabandi items to be recovered from the Abadgars.

IMPORTANCE
According to Standing Order No. 09, the government has issued instructions for closing the
jamabandi of Khariff and Rabi separately in a manner that the accurate demand of land revenue
assessed against each khatedar in such a way that no wrongful loss or gain is sustained either by the
government or khatedar.

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WHAT ARE JAMABANDI, NON-JAMABANDI & POST JAMABANDI ITEMS?

Jamabandi Items
The Jamabandi items are indicated in Taluka Form IV and Taluka Form IV-A. Recovery of these items
is made within the Revenue Year as per demand shown in the Village Form V (Tharao Band) of each
'deh'. These Jamabandi Items are as follows: (1). Fixed Land Revenue (2). Fluctuating Land Revenue
(3). Miscellaneous Land Revenue (4). Water Rate (5). Local Cess (6). Mosque Cess (7). Drainage Tax
(8). Agriculture Income Tax (9). Mutation Fee (10). Mutation Fine (11). Remokal Fine (12). Notice Fee
(13). Usher

Non-Jamabandi Items
Non-Jamabandi items are defined in Taluka Form IV – B. These are those items of recovery which are
not included in Jamabandi, such as: (1). PWD Fines (2). Taccavi loans (3). Expenses of Boundary
Marks (4). Water Course Expenses (5). ADBP dues

Post-Jamabandi Items
The post-Jamabandi items are also Jamabandi items but they are created after the closure of
Jamabandi.

PROCEDURE
In order to procure the correct demand the Collector or his subordinate not below the rank of
Assistant Commissioner shall be the Jamabandi Officer to prepare the annual demand after
verification of the following village forms and Taluka forms as under:

1. That the village form -1 (Land Register) shall be compared with the Village Form No. VI to
ascertain that the correct area of survey number has been properly entered in Village Form
No. VI (Number Shumari)
2. That the field partal book maintained by the Tapedar shall be compared with Village Form
No. VI (Number Shumari Register) to ascertain that the crop raised on each survey number
has properly been shown in Village Form No. VI
3. That the Village Form No. VII (Record of Rights) shall be compared with Village Form No VI
(Number Shumari Register) to know that the correct name of landholders has properly been
shown against each survey number.
4. After verification of above record, the Jamabandi Officer shall compare the total area held by
each landholder has properly been assessed as per rate of land revenue fixed by the BOR for
each crop separately and that the total demand of land revenue against such landholder has
properly been entered in the Village Form No. VIII B (Register of Demand and Collection of
Land revenue).
5. After verification of the above record, the Jamabandi Officer shall verify the Village Form No.
XI called test balance sheet. To ascertain the total demand of land revenue of current year
and past year itemwise has been properly shown against eh name of khatedars and refund
amount has properly been shown against the name of each khatedar and that the total
demand of each deh has properly been worked out in the end of this form.
6. After verification of Village Form No. XI, the Jamabandi Officer shall compare the total
demand of Land revenue with the Village Form No. V (Tharao Bund) to ascertain that the
demand shown in Village Form No. XI has properly been entered in Village Form No. V.
7. After verification of Village Form No. V, the Jamabandi Officer shall issue a certificate in the
bottom of Village Form No. V, with his own hand showing total demand of land revenue of
each deh and shall sign the certificate.

WHEN IS JAMABANDI DONE?

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The last date for the completion of Jamabandi of a Taluka is 31 st May of every year. It means
jamabandi should be completed and finalized before 31 st May of every year.

WHICH FORMS ARE REQUIRED?

Following Village Forms are required for Jamabandi:
1. Field Book
2. Village Form I
3. Village Form I – A
4. Village Form II
5. Village Form III
6. Village Form IV
7. Village Form V
8. Village Form VI
9. Village Form VII
10. Village Form VIII – A
11. Village Form VIII – B
12. Village Form XI

All the above forms must be completed and compared where necessary before the start of
Jamabandi inspection by the Tapedar of the concerned Tapa and verified by the concerned
Supervising Tapedar. The concerned Mukhtiarkar should also

WHO PROFORM JAMABANDI?

The Jamabandi is conducted by the Assistant Commissioner / DDO.R with the help and assistance of
Supervising Tapedars and Assistant Mukhtiarkar. Collector may do the Jamabandi of any one Taluka
now and then to see whether the work of Jamabandi is being carried out satisfactorily.

S.O. No. 10 (PART-I): LAND GRANT FOR AGRICULTURAL PURPOSES

Question No. 03
Define policy / procedure as laid down vides Standing Order No. 10 for disposal of land for
agricultural purposes and land grants in non-barrage. What are ceiling limits and who are eligible
to get such grants priority wise? Q2 (19th May, 2004) / What is the procedure of grant of land in
Barrage areas as provided in Standing Orders of Revenue Department? Can these grants be
restored after cancellations? Q1 (11th February, 2010) / Explain in detail the salient features for
transfer of Government land from one department to another (Standing Order 10) (2005) / Define
policy, procedure as laid down vide Standing Order No. 10 for disposal of land for agriculture
purpose and land grants in non-barrage. What are ceiling limits and who are eligible to get such
grnats priority wise (2004) / What is the procedure of grant of land in Barrage areas as provided in
Standing Orders of Revenue Department? Can these grants be restored after cancellation? (2010) /
What are the general principles for grant of land for agriculture purposes? Discuss in the light of
guidelines given in Standing Orders of Revenue Department. (2008) / What is the procedure of
disposal of Barrage land by a Revenue Officer? (2009) / Write short note on Land grant for
agricultural purposes (May, 2008) / What instructions have been issued by the government for
disposal of state land for agriculture and non-agriculture purpose?

Answer:
Prior to construction of Sukkur Barrage, all the state land was disposed off by the Collector of the
District. Afterwards Barrage Khata was introduced where the Collector (Colonization Officer) was

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separately appointed to dispose off the state agriculture land to intending persons in pacca area
according to land grant policy framed by the provincial government.

But now after new setup of Administration, the post of Colonization Officer has been abolished and
now all the powers are being exercised by the DO.R in respect of Barrage area and non-Barrage area.

The DO.R is competent to exercise his powers to grant the state land as under:

DISPOSAL OF KATCHA LAND

According to standing order 10, the DO.R shall dispose off the katcha land in the month of
October/November in reversion areas in an open katchehry to the landless haris, small landholder
on lease basis to the extent of not exceeding 16-00 acres allotted to each of them / appointments by
Begoti measurement, showing the boundary of each allotment for the period not exceeding five
years.

DISPOSAL OF STATE LAND FOR NON-AGRICUTLURAL PURPOSE

According to Standing Order 10, the DO. Revenue is competent to dispose off state land for
establishment of village or village site with cost or free of cost for establishment or extension of
villages.

The Collector (DO.R) is competent to grant the land to the Municipal Committee for non-agricultural
purpose with cost to be recovered from Municipality for extension of Municipal limits or for any
other purpose in the interest of local bodies, if he finds feasible.

Apart from that he is competent to grant the land free of cost to the educational and religious
purpose organized by private individual or bodies.

Question No. 04
Can a Retired Government Servant be granted State Land for Agriculture purpose? Is yes, under
what conditions?
Answer:
According to Part “A” of Standing Order 10, the retired government servants are eligible to be
granted state land for agricultural purposes not exceeding 16-00 acres without obtaining permission
from the provincial government provided that their services were found satisfactory.

The grant of land to them shall not be regarded as a reward but they may be granted land on
payment of cost, as it is done in other individual grantees. The active sitting government servants are
also eligible for such concession but before grant of land to them necessary sanction may be
obtained from provincial government.

Question No. 05
What instructions have been issued by the government regarding disposal of estate land?
Answer:
According to instructions given under Standing Order No. 10-A, the Government has framed the
policy for disposal of estate land. Prior to introduction of Land Revenue Act, 1967, the estate land
was to be disposed off by the Collector of district under the provisio of land revenue code-1879,
after repeal of Land Revenue Code, the estate land was disposed off by Colonization Officer under
the Colonization Act, 1912 for disposal of agriculture land. The Collector was empowered to dispose-
off non-agricultural land and the katcha land to the deserving persons. Now after the new setup of
District Administration, the post of Colonization Officer has been abolished and now these powers

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are being exercised by the Collector / DO.R who disposes-off in his district in accordance with land
grant policy framed by Board of Revenue in open katchehry.

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Question No. 06
State the procedure of cancellation of land granted by the collector.
Answer:
According to Standing Order No. 10-A, the Collector is competent to cancel the grant under the
following grounds:
1) For non-payment of malkano for continuous period of two years.
2) In case of full rate grant on lease basis, if the lessee fails to pay lease money on 1 st February.
3) It can be restored by the Collector, if the lessee / grantee paid the dues with penal interest
at the rate of 8%.

Question No. 07
Can a retired government servant or active government servant be granted estate agricutlure land
under land grant policy?
Answer:
According to Para-20 Part-A of Standing Order, retired government servants are eligible to be
granted agricultural land on payment of price of land like other grantee by the Collector without
obtaining permission from the government. If the Collector finds that the retired government
servant has no other source of income except pension for his lively hood to the extent of 16-0 acres,
similarly the active government servant can also be granted estate agriculture land but before
granting land to active government servant with prior permission has to be obtained from the head
of department.

S.O. No. 19: INSPECTION OF REVENUE OFFICES

Question No. 08
Define different inspections to be conducted by various Revenue Officers as laid down vide
Standing Order 19. How often these inspections are carried out? Q3 (11th February, 2010) / Define
different inspections to be conducted by various Revenue Officers as laid down vide Standing
Order No. 19 Q7 (16th May, 2002) / Elucidate procedure laid down for inspection of Revenue
Offices and what items and relevant registers are to be inspected? Q2 (19th May, 2004) / Define
different inspections to be conducted by various Revenue Officers as laid down vide standing
order No. 19. How often these inspections are carried out (2010) / Define different inspection to
be conducted by various Revenue Officers laid down vide Standing Order No. 19? (2002) / Write
short note on Taluka Office Inspection (2005) / What instructions have been issued by the
government for holding inspection of Taluka Office by Inspecting Officers?

Answer:
According to Standing Order 19, the Government has issued instructions to all the Revenue Officers
viz. Assistant Commissioner (DDO.R), Collector (DO Revenue) and Commissioner (EDO.R) to conduct
the Taluka Office Inspection in the following manner:

1. That all the Inspecting Officers, Assistant Commissioner (DDO.R), Collector (DO Revenue) and
Commissioner (EDO.R) shall inspect Taluka Office once a year.
2. That they shall select the Taluka amongst themselves, so that there may not be double
inspection of the same Taluka.
3. That the Inspecting Officer shall pay more attention to inspect the Account Books
maintained at Taluka Office carefully to find out that there has been no fraud or
misappropriation made in Accounts.

Apart from that, following record may be inspected:

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1. The error notebooks kept by every clerk be verified to ascertain that the previous errors
have fully been rectified.
2. The Service Books of Taluka establishment shall be verified to ascertain that they have been
kept up to date.
3. That the periodical returns are properly submitted to the Collector in details.
4. That the sureties register may be verified that the Mukhtiarkar / Assistant Mukhtiarkar / Sub
Treasurer / Supervising Tapedar and Tapedar, who are dealing with Government money
have furnished the surety and to be verified whether the said sureties are alive or dead. In
case, the surety is not alive and has died, the concerned Revenue Officer / Officials shall be
required to furnish a fresh surety.
5. Mukhtiarkar’s monthly diary be verified to see that the touring is conducted in accordance
with the instructions issued by the Chief Secretary under Order of Management.
6. That the Inward and Outward Registers shall be verified to see that it is maintained in chains
to know that how many Pending References are still pending undisposed off.
7. That the Record Room shall be inspected that all the four (4) classes of record viz. A, B, C,
and D are kept in different colours of Dasties allotted to each record and that the slips /
labels have been pasted on each dasty showing the year of record kept in Dasty.
8. That the some of Dasties be verified to see that the record clerk has properly maintained in
sequence in the Register.
9. That the proper actions have been taken by the Mukhtiarkar for destruction of old record, A,
B, C, and D after expiry of the period allotted to each record.

DESCRIPTION OF RECORD A, B, C & D

‘A’ ‘A’ record is a permanent record and it is kept in red colour Dasty.
‘B’ ‘B’ record is kept in record room for the period of 30 years and it is kept in blue colour Dasty.
‘C’ ‘C’ record is kept in record room for a period of 5 years and it is kept in yellow colour dasty.
‘D’ ‘D’ record is kept in record room for the period of 1 year and it is kept in white colour dasty.

The description of each record is shown in the A, B, C, and D list as approved by the Provincial
Government.

Question No. 09
How the taluka office inspectin be carried out as per the instructions given in standng orders?
Answer:
According to Standing Order-19, the government has been issued instructions to carry out the
inspection of Taluka record in the following manner:

1) The inspecting officer firstly inspect the record relating to recovery of land revenue maintained
in Taluka Form VIII Part-I to see the total demand of land revenue has properly been recovered
including the past year arrears. Apart from that it shall also be verified that refund amount of
excess recovery has properly been given to the affected khatedar.
2) The Taluka Form –II shall be verified that the total area of nonagricultural land has been properly
entered and that the said area is category wise entered viz. village site and the area under
villages etc. It shall be noted that no city area has been included in this register.
3) Taluka Form – III shall also be inspected that all the references coming and going from the office
has been properly entered by chaining system to see that what references are pending in the
office. It is the responsibility of Mukhtiarkar to make the quick disposal of the pending
references.

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4) The Taluka Form-VIII Part-3 shall also be verified that the Taqavi loans granted to khatedar have
properly been entered in this register showing the name of loanee and the amount granted and
collection made and balance pending against him. It is the responsibility of Mukhtiarkar to send
the annual return of Taqavi Loans to DO.R in the first week of October of every year.
5) The record room shall also be inspected to see that it is maintained according to A, B, C and D list
approved by the Government. It has to be seen that the “A” record which is permanent record is
kept in red dasti. “B” record which is for 30 years is kept in the record room in green or blue
dasti, has no longer kept after 30 years, that the DO.R has taken steps for restriction of record.
“C” record shall also be verified that it is kept in yellow dasti and that it has not been kept in
record room for the period of not exceeding five years. “D” record shall also be inspected that
which is kept in the white dasti and it has not been kept in the record room for more than one
year.

S.O. No. 24 : TACCAVI

Question No. 10
What are “TACCAVI LOANS”? Under what laws these loans can be granted and to whom? Which
Revenue Officers are authorized to sanction these loans? [Q3 (28th July, 2011)] / Explain in detail
the procedure for advancement and recovery of Taccavi Loans [2005] / Write short note on
Taccavi [May, 2008] / What instructions have been issued by the Government for grant of Taccavi
loans to the Abadgars for making improvement of land and for the purchase of Agricultural
implements / tools such as tractor, pesticide, seed fertilizer, etc.

Answer:
According to Standing Order No. 24, the Taccavi loans are granted by the Government under the
Land Improvement Loans Act, 1883 and the Agriculturist’s Loans Act, 1884. These Taccavi loans are
granted from the amount allotted by the Government from General Revenue which is placed at the
disposal of Divisional Commissioner, D. C and A.C (Revenue Officers).

Every deserving Abadgar shall make an application to the Taluka Mukhtiarkar in the prescribed
proforma requesting for grant of Taccavi loan. The Mukhtiarkar after visit of office / site it finds
necessary shall recommend the case, to the Collector / District Officer (Revenue) for grant of such
Taccavi loans OR the Assistant Commissioner if the Taccavi loan / amount is within the limit / power
of Assistant Commissioner.

After sanctioning of Taccavi loans, the Sanction Order is forwarded to the concerned Mukhtiarkar
authorizing him to draw the amount on abstract bill for payment to the loanee. The Mukhtiarkar
shall draw the amount and give the amount to the loanee after obtaining surety bond from him and
shall make entries in the record in Taluka Form I-F / Taluka Form VIII Part -3 showing the name of
grantee and number of the sanctioning order for recovery of the loan as per installments including
the interest as per terms and conditions of sanctioned order.

After payment of Taccavi loans it shall be important role of Mukhtiarkar to visit the site from time to
time to ascertain that the Taccavi loan has been properly utilized for the purpose it was granted. If
he finds that the Taccavi amount has been misused, the Mukhtiarkar shall immediately take coercive
steps /measures for return of the Taccavi amount and to credit it to the Government account and to
report the facts to the Collector / District Officer (Revenue). It is also the responsibility of
Mukhtiarkar to send the annual tacavi return in the 1 st week of October of every year, showing the
demand, balance and recovery still to be recovered.

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Question No. 11
Can the provisions of Land Revenue Code apply to a Survey No. which vests in the name of
“Central Government” within the cantonment area? (2005)

Question No. 12
Explain revenue free grants of lands (2005)

Question No. 13
What procedure would be adopted during the course of execution of Civil Court decree in the light
of Standing Orders of Revenue Department? (2009)

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MISCELLANEOUS QUESTIONS

Q1. Fill in the blanks from one of the given choices: Q1 (28th July, 2011)
1) There are ___________number of village forms in Sindh Village Accounts Manual (X,
XVIII, XX)
2) Forest Register is in Village Form No.__________(I-A, IV-A, XI)
3) Register of fixed revenue is kept in _____________village form. (II, V, VI-A)
4) Tharaobund is kept in __________village form. (III, IV, V)
5) Register of Miscellaneous Land Revenue is kept in _______village form. (IV, VI, IX)
6) Record of Rights, Mutation Register and Register of Disputed cases are kept in
_______village form. (VI-A, VII, VIII)
7) Challan for Land Revenue is kept in ________Village Form. (X, X-A, X-B)
8) Tapedar’s Inward and Outward Register is kept in _________village form. (XV, XVII, XVIII)
9) The Taluka Day Book is kept in ________Taluka Form. (I, II, XXIII)
10) Non-Jamabandi items are recorded in _______Taluka Form. (IV-B, VII, IX-A)
11) Coercive Processes are recorded in ___________Taluka Form. (II, III, VI-A & B)
12) Statement showing details of area is prepared in ___________District Form. (I, II, VII)
13) District Form II is for recording ______________ (Area, Assessments, Abyana)
14) District Form V shows _________ in a district. (Holdings, Rates, Defaults)
15) There are __ No of Agricultural Tables in Taluka Revenue Accounts Manual for Sindh. (IV,
V, VII)

Q2. Fill in the blanks: Q5 (11th February, 2010)

1) The detailed bill of assessment of Khatedars are entered in Village Form_________
2) Details of residential plots in town are entered in Village Form ____________.
3) Disputed cases are registered in V-F__________________
4) Taluka Form VI is maintained for _____________
5) General Abstract of area and revenue is kept in VF________________
6) Register of Civil Court Decrees is District Form ___________
7) Taluka Form _____________ is register of Land.
8) There are __________ numbers of Village Forms in Sindh Village Accounts Manual.
9) Register of Miscellaneous Land Revenue is kept in _________ Village Form.
10) District Form V shows ___________ in a district.

Q3. Fill in the blanks (2008)

1) Non-Jamabandi items are recorded in Taluka Form_____________
2) Details of residential plots in town are entered in Village Form ____________
3) The detailed bill of assessment of Khatedars are entered in Village Form___________
4) Disputed cases are registered in Village Form ____________
5) Taluka Form _____________is also called as Register of Area under Non-agriculture use.
6) Taluka Form VI is maintained for__________________
7) General Abstract of area and revenue is kept in Village Form ___________
8) Tapedar Receipt book Village Form _______________
9) Register of Civil Court Decrees is District Form _____________
10) Taluka Form ____________ is Register of Land

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