Jamabandi-object, Officers in charge of conduct, time of completion of Jamabandi, scrutiny of inspection work, correction of pattas, issue of new patta, disposal of jamabandi check memo, closing of Village and Taluk Accounts, Village Statistical Registers, inspection of Karnams instruments maps and Registers (RSO- 12) scrutiny of accounts relating to Panachayat revenue
i) The Land Revenue to be collected in each Village, after including the water charges, penalty, charges for unauthorised occupation, etc. is settled/finalised once in a year before the end of the fasli (i.e. before 30th June). This is called Jamabandhi (i.e) Annual settlement of Village Accounts.
ii) Jamabandhi is again an annual review of the work done by the Tahsildar, Zonal Deputy Tahsildar, Revenue Inspector, and the Village Administrative Officer in each Village. The Village Accounts
become final, only when they are approved by the Jamabandhi Officer.
iii) The Collector, District Revenue Officer and the Divisional Officer should each take up a Taluk in turn for thorough verification of all the accounts and approve them. The Collector may depute other Deputy Collector level Officers also to preside over the Jamabandhi and finalise the annual demand.
iv) Jamabandhi also gives an opportunity to the public to meet the officers and make representation both on personal issues like water charges, penalty, refund of excess revenue collected, patta transfer remission, etc. and public issues like laying or repair of roads, drinking water, etc. The Jamabandhi officer shall enquire and
dispose of the personal issues, wherever possible on the spot. Since other departments are also representing at the time of Jamabandhi, the public issues could be discussed, and the requests can be complied with, subject to various rules, availability of funds, etc.
v) Jamabandhi should be completed before 30th June, i.e. before the close of the Fasli. If, for any reasons, this could not be completed, permission of the Commissioner of Revenue Administration should be obtained to conduct Jamabandhi after the close of the fasli, explaining the need for such an action.
vi) A notification with the details of the Taluk each officer takes up and the dates on which it shall be conducted at each Village in the Taluk should be published in the District Gazette well in advance. The Tahsildars will arrange to publish the notification by beat of tom tom in the Villages concerned 15 days prior to the date. Other departments should be informed to send representatives. Lists showing the order, in which the village shall be taken up should also be posted in the Taluk Office Notice Board.
vii) Copies of the petitions may be received two months in advance. The Jamabandhi will be conducted in accordance with the programme approved by the Collector in the District Gazette. The Jamabandhi will be completed in one sitting. The records of taluk shall also be readily available at the time of Jamabandhi for checking the Village accounts wherever necessary. Required staff will be deputed from the Collectorate/Divisional Offices to the Taluk Offices for preparing check memo well in advance depending upon the officer taking up Jamabandhi. The Village Administrative Officers should produce all the accounts and survey instruments for scrutiny.
viii) As mentioned earlier, Jamabandhi is the checking of Village accounts thoroughly to ensure that they are written accurately. By this, the income due to the Government by way of Fasli Jasthi, Theervai Jasthi, B.Memo charges penalty on these, proper and timely sale of fishery rentals and usefructs of trees, where 2C Patta has not been given etc. is also ensured.
1. 'A' Register of Settlement Register : This is the basic record. This contains information on all lands about its classification, assessment, etc. , it is all the more important to maintain this register upto date, corrections due to
i) Change of classification due to acquisition, assignment, relinquishment, transfer, etc, should have been carried out. This will contain the total extent of wet, dry and Manavari lands with assessment and the area of Poramboke lands. Thus it must be checked whether all permanent changes have been given effect to. From this record, all other registers are to be written.
ii) Similarly for the area surveyed under Natham Settlement, a new register has been prepared and supplied. This must also contain all the changes.
2. Register of conditional assignments : This register is written in four sections. It contains the details
of assignment made to Scheduled Castes/Scheduled Tribes with condition that the lands should not be sold to other communities. It also has the list of lands where conditions to maintain the channel, footpath etc.
are imposed. It is necessary to check from the Adangal in respect of these lands that there are no violations of conditions, with reference to the remarks left by the inspecting officers.
3.Adangal : This (Village account No.2) is to be written every year in the following parts.
i. Patta lands
- a. Wet (Source wise)
- b. Dry
- c. Manavari
ii. Assessed wastelands (i.e. Wet (ii) Dry.
iii. PorambokeThis contains the details of S.No. Extent, assessment and classification (taken from 'A' Register). The name of the land owner is written with reference to the 10(1) Chitta. The details of trees, wells, lands reserved for
Scheduled Castes/Scheduled Tribes, assignments made with or without conditions etc. are entered with reference to the Adangal of the previous falsi, and the register of assignments. An abstract should be drawn up every year and the figures (extent and assessment) classification wise should tally with those noted in 'A' Register. The Village Account No.20 contains the details of rainfall and the period for which water available in the irrigation tanks can be utilised for cultivation. The Village Administrative Officer and the other officers would have left their remarks on the nature of crop, etc. as mentioned under the heading 'Azmoish".
The work of the Revenue Inspector and other inspecting officers on the following points should be assessed.
i. Azmoish : - (Revenue Inspector to inspect all Poramboke lands atleast twice, all Fasli Jasthi and Theervai Jasthi cases, all wet lands and a fair percentage of dry lands) Zonal Deputy Tahsildar and Tahsildars'. Inspection of Fasli Jasthi and Theervai Jasthi cases, Poramboke lands.
ii. Lands classified as Baling wet lands to decide whether baling is still necessary.
iii. Verification of D.C. lands and other lands/House sites assigned.
iv. Whether details of 2C/Non 2C trees have been entered in Adangal and 2C Account.
v. Whether in case of remission, water was available in source during normal cultivation season and if so the quantum of the yield.
vi. Whether the transfer of registry and other changes ordered as per Taluk Account No.6 and Village Account No.3 been given effect to in all the Village accounts applicable (i.e) 'A' Register, Adangal, 10(i) Chitta, F.M.B. duly attested by the Revenue Inspector, or M.F.S. as the case may be.
4. Various other village accounts are written based on the Adangal (Village account No.2). They should be checked with reference to the entries in the Adangal, as follows:
a. Account No.1 Cultivation account.
b. Account No.1A Details of harvest.
These accounts are prepared every month by the Village Administrative Officer with reference to the details of crop cultivated /harvested recorded in the Adangal and sent to the Revenue Inspector before 20th of the month. The Revenue Inspector should have perused and incorporated it in his statement sent to the Tahsildars. It should be checked whether this has been done and whether the total area shown in this account at the end of the fasli tally with the abstract noted in the Adangal.
c . 2C Register : This register contains the details of taxed and non-taxed trees. The number shown in the previous year's account and in the Adangal should tally unless the trees have been sold in auction. The
details of new trees that find place in the Adangal should be included. The rate of 2C tax has to be checked and the collection watched unpaid of.
Non 2C tax fruit bearing trees should have been sold in auction. Approval of Jamabandhi Officer should be obtained.
d. 7 account : All the unauthorised occupations in Government lands recorded in the adangal should find place in this register. The assessment and the penalty should be checked based on the orders passed by the
Tahsildars on the 'B' Memo. Local Cess and Local Cess Surcharge at the current prevailing rate of 100% and 500% should be charged on the assessment only. This should be approved by Jamabandhi Officer.
e. 5 Account : This is written in three parts.
f) i) Fixed Remission
ii) Baling remission : These cases should be compared with the remarks, recorded in the Adangal against these S.Nos. If the lands have come to direct flow the remission should be withdrawn.
iii) Occasional remissions : Remission is allowed if the out turn is less that the normal one. (See Para under L.R). The statement should be checked with reference to the remarks against S.Number and the out turn entered in the Adangal. This requires the approval of Jamabandhy Officer.
Beriz deduction :
The allowances to be paid to religious institutions or deductions for other purposes are to be shown (see also village account 4)
g. No.6 account :
This register contains the details of wet lands where fasli Jasthi is to be levied and Dry/Manavari/Poramboke lands liable for levy of Theervai Jasthi. All the entries in the register should be compared with adangal. Theervai Jasthi or water cess should be based on the rates applicable to that area. Penalty should have been levied in all cases of Theervai Jasthi, unless exempted specially.
h. Waiver Register :
All the Dry/Manavari lands shall be entered in this register and the amount to be waived is arrived at.
Similarly in respect of the holdings having less than five acres of wet, the dry rate payable on comparable Dry lands shall be waived.
However waiver is not admissible for lands cultivated with plantation crops namely cardaman, Cinchona, Coffee, rubber, tea, etc. irrespective of their classification of the lands.
(G.O.Ms.No.72, Revenue, dated 3.2.1975).
(G.O.Ms.No.1953, Revenue, dated 21.8.1978, R.S.O.2.4).
This is to be approved by the Jamabandhi officer.
h. Village account No.4
Some of the religious charitable institutions were paid a nominal amount for rendering a particular service. This amount should be paid only if the said service is performed uninterruptedly. The Revenue Inspector is expected to verify and certify whether the service is continued and whether the deduction granted is to be continued. The orders of the Jamabandhi officer should be obtained.
i. 10(2) account :
This account shows that amount to be paid by each pattadar.
The total assessment payable as per 10(1) chitta, the revenue due as per
account Nos.6 and 7, the amount remitted as per Village account No.5 and
the amount to be waived are noted. The Local Cess and Local Cess
Surcharge are worked out without taking into account the amount waived,
AWA and AWC are to be indicated against each patta. The total for the
village becomes the demand for the Fasli. This should be checked and
approved by the Jamabandhi Officer.
i) Additional Wet Assessment :
The additional (Wet) assessment payable in respect of wet
lands is worked out in a separate register of the following rates.
I and II Class irrigation sources . 45% of Assessment.
III, IV and V Class irrigation sources . 30% of Assessment.
k. Additional water charge is collectable in all cases of Theervai Jasthi @
75% for the First and Second class irrigation sources and @ 37-1/2% for
other classes. These two should be approved by Jamabandhi Officers.
1. Account No.12 : This statement is prepared based on other accounts
like Adangal, Waiver registers Village Account Nos. 5,6,7,9,10(2) etc.
This is the statement to be finally approved by the Jamabandhi Officer.
m. Collection accounts : As mentioned under the Heading collection the
Village Administrative Officer collects the amounts due to the Government
under 'Land Revenue', 'Loans' , etc. and the Revenue Inspector and other
supervise his work. The receipts, Thandal(account No.13) Village account
Nos.14 credit of collection to the patta. 16. Demand, collection, Excess
collection and Balance and No.17 Interest account should be checked.
Proper accounting of receipts issued to the Village Administrative Officer
during the fasli should also be checked. The collection work of the Village
Administrative Officers/Revenue Inspectors should be reviewed. The
collection under Urban Land Tax/Land value shall also be reviewed
The village statistical Register is to be complied from the
various village accounts including Birth and Death Registers. The
correctness of this account should be checked on the basis of the
n. Miscellaneous : The following items also come up for review.
i) Need or otherwise for repair of irrigation sources.
ii) Implementation of the Land Reforms Act in regard to the exemption
granted under the Act.
iii) Need or otherwise for provision of House Sites to Scheduled
iv) Patta transfer applications received/disposed of.
v) Assignment of lands to eligible encroacher etc.
The Jamabandhi officer shall also ensure that the defects
pointed out during the last year have been rectified.
5. The Village accounts reach finality only when they are
approved by the Jamabandhi Officer.
6. On the last day of the Jamabandhi, the Officer shall
conduct a meeting of the agriculturists in the Taluk and hear their general
grievances. He may take this opportunity to explain to them the
improvements proposed to any irrigation sources, assistance proposed for
7. Afterwards the officer shall send a general report to the
Collector on the major or important omissions noticed or issues that were
raised suggesting the solutions, etc. The Collector will evaluate the same
and send a consolidated report to the Commissioner of Revenue
Administration (R.S.O.12 Village and Taluk accounts Manuals).