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      • 1. Title and commencement.
      • 2.
      • 3. Definitions.
      • 4. Categories of muafis and jagirs.
      • 5. Basic principles for the resumption of muafis and Jagiris.
      • 6. Duties of Collector in connection with assignments.
      • 7. Procedure.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3. Issue of Kisan Pass Book.
      • 4. Contents of Kisan Pass Book.
      • 5. To make the pass book up-to-date.
      • 6. Cost of Kisan Pass Book.
      • 7. Periodicity of Kisan Pass Book.
      • 8. Account of Pass Book.
      • 1.
      • 2.
      • 3.
      • 4.
      • 5.
      • 6.
      • 7.
      • 8.
      • 9.
      • 10. Repeal and Savings.
      • 1. Short title and commencement.
      • 2. Definition.
      • 3. Unit of assessment.
      • 4. Classification of Land.
      • 5. The basis of net assets.
      • 6. Adjustment to be made.
      • 7. Conversion of estimates from produce to money value and prices to be adopted in the process.
      • 8. Estimates of net assets based on cash rents.
      • 9. Abnormal rents.
      • 10. Estimates of net assets.
      • 11. Miscellaneous in come.
      • 12. Estimates of true net assets.
      • 13. Forecast report.
      • 14. Publication of proposals.
      • 15. Inspection of estates.
      • 16. Draft assessment report.
      • 17. Abstract of assessment report to be published.
      • 18. Final report.
      • 19. Approval of the State Government.
      • 20. Assessment of particular estates.
      • 21. Progressive assessments.
      • 22. Distribution of assessment over holdings.
      • 23. Exemption of land benefited by improvement from enhancement.
      • 24. Remission of revenue when wells fall out of use.
      • 25. Period of exemption for wells to be fixed at settlement.
      • 26. Grant of exemption certificates at settlement.
      • 27. Grant of certificate at other times.
      • 28. Exemption of reclaimed waste lands.
      • 29. Order of assessment for each estate.
      • 30. Announcement of assessment.
      • 31. Calculation of incidence.
      • 32. Repeal and Savings.
      • 1. Short title.
      • 2. Definitions.
      • 3. Unit of assessment.
      • 4. Division of sites into categories Section 4(12-A).
      • 5. Categories of sites to be grouped into classes Section 4(12-A)
      • 6. Net letting value to be calculated on the basis of selected representative sites Section 4(12-A).
      • 7. Factors to be considered in calculating net letting value Section 4(12 A).
      • 8. Furnishing of information Section 4(12-A)
      • 9. Calculation of net letting value Section 4(12-A)
      • 10. Determination of average market value of sites (Section 50(b) (ii)
      • 11. Scale of special assessment (Section 50).
      • 12. Area to be assessed.
      • 13. Inspection of certain estates.
      • 14. Preparation of special assessment reports Section 64(b).
      • 15. Abstract of assessment report to be published after its preliminary approval by Financial Commissioner.
      • 16. Devisation allows.
      • 17. Distribution of special assessment over holdings.
      • 18. Formal announcement of special assessment.
      • 19. Duration of special assessment.
      • 20. Power of Settlement Officer to incorporate additional necessary information in the prescribed forms.
      • 21. Area to be measured in case of doubt Section 64(b).
      • 22. Scales of special assessment to be applied to new land put to non-agricultural use during the currency of the special assessment Section 64(b).
      • 1. Title, extent and commencement.
      • 2. Repeal.
      • 3. Savings.
      • 4. Definitions.
      • 5. Exclusion of certain land from operation of Act.
      • 6. Power to vary limits and alter number of tehsils, sub-tehsils, districts and divisions.
      • 7. Classes of Revenue Officers.
      • 8. Financial Commissioner.
      • 9. Appointment of Commissioners, Deputy Commissioners, Assistant Commissioners and Extra-Assistant Commissioners.
      • 10. Appointment of Tehsildars and Naib-Tehsildars.
      • 11. Powers of Revenue Officers.
      • 12. Superintendence and control of Revenue Officers.
      • 13. Powers to distribute business and withdraw and transfer cases.
      • 14. Appeals.
      • 15. Limitation for Appeals.
      • 16. Review by Revenue Officers.
      • 17. Power to call for, examine and revise proceedings of Revenue Officers.
      • 18. Power to make rules as to procedure
      • 19. Persons by whom appearances and applications may be made before and to Revenue Officers.
      • 20. Power of Revenue Officer to summon persons.
      • 21. Mode of service of summons.
      • 22. Mode of service of notice, order or proclamation, or copy thereof.
      • 23. Mode of making proclamation.
      • 24. Place of sitting.
      • 25. Holidays.
      • 26. Discharge of duties of Collector dying or being disabled.
      • 27. Retention of powers by Revenue Officers on transfer.
      • 28. Conferment of powers to Revenue Officer.
      • 29. Rules respecting kanungos and village officers.
      • 30. Village officer's cess.
      • 31. Restriction on attachment or assignment of remuneration of kanungos and village officers.
      • 32. Record-of-rights and documents included therein.
      • 33. Making of special revision of record-of-rights.
      • 34. Periodical record.
      • 35. Making of that part of the periodical record which relates to land-owners, etc. assignees of revenue and occupancy tenants.
      • 36. Making of that part of the periodical record which relates to other persons.
      • 37. Determination of disputes.
      • 38. Restrictions on variations of entries in records.
      • 39. Mutation fees.
      • 40. Penalty for neglect to report acquisition of any right referred to in section 35.
      • 41. Obligation to furnish information necessary for the preparation of record.
      • 42. Right of the Government in mines and minerals.
      • 43. Presumption as to ownership of forests, quarries and waste lands.
      • 44. Compensation for infringement of rights of third parties in exercise of right of the Government
      • 45. Presumption in favour of entries in records-of-rights and periodical records.
      • 46. Suit for declaratory decree by persons aggrieved by an entry in a record.
      • 47. Powers to make rules respecting records and other matters connected therewith.
      • 48. Record-of-rights and periodical records for groups of estates.
      • 49. Assessment of land revenue.
      • 50. Basis of assessment.
      • 51. Limit of assessment.
      • 52. Notification of intended re-assessment and instructions as to principles of assessment
      • 53. Mode of determining assessment.
      • 54. Announcement of assessment
      • 55. Application for reconsideration-of assessment
      • 56. Confirmation and duration of assessment.
      • 57. Duration of assessment
      • 58. Assessment to remain till new assessment takes effect.
      • 59. Refusal to be liable for assessment of an estate and consequences thereof.
      • 60. Distribution of the assessment of an estate over the holdings comprised therein.
      • 61. Application for amendment of the distribution of an assessment.
      • 62. Appeals from orders under sections 55 and 61.
      • 63. Special assessment.
      • 64. Power to make rules.
      • 65. Procedure to be followed in making rules.
      • 66. Rules and executive instructions issued before commencement of this Act, to be followed for the purpose of assessment operations begun before issue of rules made under the provisions of section 65.
      • 67. Power to issue instructions.
      • 68. Security for payment of land revenue.
      • 69. Further security for payment of land-revenue.
      • 70. Orders to regulate payment of land-revenue.
      • 71. Rules to regulate collection, remission and suspension of land-revenue.
      • 72. Cost recoverable as part of arrear.
      • 73. Certified account to be evidence as to arrear.
      • 74. Process for recovery of arrears.
      • 75. Writ of demand.
      • 75A. Arrest and detention of defaulters.
      • 76. Distress and sale of movable property and crops.
      • 77. Transfer of holding.
      • 78. Attachment of estate or holding.
      • 79. Annulment of assessment,of estate or holding.
      • 80. Proclamation of attachment or annulment of assessment and consequence of the proclamation.
      • 81. Sale of estate or holding.
      • 82. Effects of sale on encumbrances.
      • 83. Proceedings against other immovable property of defaulter.
      • 84. Remedies open to person denying his liability for an arrear.
      • 85. Proclamation sale.
      • 86. Indemnity to Revenue Officer with respect to contents of proclamation.
      • 87. Publication of proclamation.
      • 88. Time and conduct of the sale.
      • 89. Power to postpone sale.
      • 90. Stay of sale.
      • 91. Payment of deposit by highest bidder.
      • 92. Consequences of failure to pay deposit.
      • 93. Time for payment in full.
      • 94. Procedure in default of payment.
      • 95. Report of sale to Commissioner or Financial Commissioner
      • 96. Application to set aside sale.
      • 97. Order confirming or setting aside sale.
      • 98. Refund of purchase money on setting aside of sale.
      • 99. Proclamation after postponement or on resale.
      • 100. On confirmation of sale, possession and certificate to be granted to purchaser.
      • 101. Proceeds of sale.
      • 102. Recovery of certain arrears through Revenue Officer instead of by suit.
      • 103. Other sums recoverable as arrears of land revenue.
      • 104. Recovery of arrears due from co-sharers paid by Nambardar.
      • 105. Application of Chapter VI to sums recoverable under this Chapter.
      • 106. Power of Financial Commissioner to make rules for demarcation of boundaries and erection of survey marks.
      • 107. Power of Revenue Officers to define boundaries.
      • 108. Power to fix boundary between riverain estates.
      • 109. Effect of fixing a boundary between riverain estates.
      • 110. Application for immediate transfer of rights reserved under the proviso to sub-section (1) of section 109 upon payment of compensation and procedure thereupon. Award of compensation and extinguishment of rights thereby.
      • 111. Order under the proviso to sub-section (1) of section 109 to cease to apply to rights voluntarily transferred to a land-owner of the estate to which the land is transferred by fixing boundary.
      • 112. Rights transferred to be liable to all the incident of tenure of the estate to which the transfer is made.
      • 113. Meaning of the expression "Collector" in sections 108 to 110.
      • 114. Cost of erection and repair of survey-marks.
      • 115. Recovery of cost incurred by the Government.
      • 116. Power of Revenue Officers to enter on land for purpose of survey and demarcation.
      • 117. Surveys for purpose of preparation of records.
      • 118. Provision of flag-holders and chain-men for those surveys.
      • 119. Professional surveys.
      • 120. Penalty for destruction, injury or removal of survey-marks
      • 121. Report of destruction or removal of or injury to survey-marks.
      • 122. Effect of partitions of estates and tenancies on joint liability for revenue and rent.
      • 123. Application for partition.
      • 124. Restrictions and limitations on partition.
      • 125. Notice of application for partition.
      • 126. Addition of parties to application.
      • 127. Absolute disallowance of partition.
      • 128. Procedure on admission of application.
      • 129. Disposal of questions as to title in property to be divided.
      • 130. Disposal of other questions.
      • 131. Administration of property excluded from partition.
      • 132. Distribution of revenue and rent after partition.
      • 133. Instrument of partition.
      • 134. Delivery of possession of property allotted on partition.
      • 135. Affirmation of partition privately affected.
      • 136. Estimates and levy of costs.
      • 137. Re-distribution of land according to customs.
      • 138. Officers who may be empowered to act under this Chapter.
      • 139. Power to refer to arbitration.
      • 140. Order of reference and contents thereof.
      • 141. Nomination of arbitrators.
      • 142. Substitution of arbitrators by parties.
      • 143. Nomination and substitution of arbitrators by Revenue Officers.
      • 144. Process for appearance before arbitrators.
      • 145. Award of arbitrators and presentation thereof.
      • 146. Procedure on presentation of award.
      • 147. Effect of award.
      • 148. Power to invest officers making records-of-rights or general re assessments with powers of Civil Courts.
      • 149. Control over such officers and appeals from and revision of their decree and orders.
      • 150. Power to deposit certain sums other than rent.
      • 151. Procedure in case of deposit on account of a payment due to Government.
      • 152. Procedure in case of other deposits.
      • 153. Orders of Civil and Criminal Courts for execution of processes against land or the produce thereof to be addressed to Revenue Officer.
      • 154. Attachment of assigned land-revenue.
      • 155. Preservation of attached produce.
      • 156. Division of produce.
      • 157. Village cesses.
      • 158. Superior land owners dues.
      • 159. Substitution of service for payment of land revenue.
      • 160. Recovery of cost of assessing assigned land-revenue.
      • 161. Power to cancel the remission or assignment of land-revenue.
      • 162. Penalty for failure to attend within limits of estate in obedience to order of Revenue Officers.
      • 163. Prevention of encroachment on lands.
      • 164. Papers kept by village officers to be deemed public documents.
      • 165. Costs.
      • 166. Computation of periods limited for appeals and application for review.
      • 167. Restriction on Revenue Officer's bidding at auction or trading.
      • 168. Power to make rules.
      • 169. Rules to be made after previous publication.
      • 170. Powers exercisable by the Financial Commissioner from time to time.
      • 171. Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction of Revenue Officers.
      • 1.
      • 2.
      • 3-13.
      • 14.
      • 15.
      • 16.
      • 17.
      • 18.
      • 19.
      • 19A.
      • 19B.
      • 20.
      • 21.
      • 22.
      • 23.
      • 24.
      • 25.
      • 26.
      • 27.
      • 28.
      • 29.
      • 30.
      • 30A.
      • 30B.
      • 30C.
      • 30D.
      • 31.
      • 32.
      • 33.
      • 34.
      • 35.
      • 36.
      • 37.
      • 38.
      • 39.
      • 40.
      • 41.
      • 42.
      • 43.
      • 44.
      • 45.
      • 46.
      • 47.
      • 48.
      • 49.
      • 50.
      • 51.
      • 52.
      • 53.
      • 54.
      • 55.
      • 56.
      • 57.
      • 58.
      • 59.
      • 60.
      • 61.
      • 62.
      • 63.
      • 64.
      • 65.
      • 66.
      • 67.
      • 68.
      • 69.
      • 70.
      • 71 and 71A.
      • 72.
      • 72A.
      • 72B.
      • 73.
      • 74.
      • 75.
      • 76.
      • 77.
      • 1. Notice of Resumption of lease on cessation of inability or disability.
      • 2. Ejectment of Tenants failing to satisfy decrees for arrears of rent.
      • 3.
      • 4. Establishment of right of occupancy.
      • 5. Suits for and to contest ejectment.
      • 6. Summary of the provisions of the H.P. Tenancy and Land Reforms Act, 1972 relating to ejectment of tenants.
      • 7. The question of compensation must be decided in all ejectment and enhancement of rent suits.
      • 8. Decree not to be executed till compensation has been paid.
      • 9. Compensation for disturbance.
      • 10. Scale of compensation for disturbance.
      • 11.
      • 12. Tabular statement to be given in judgment.
      • 13. Responsibility of first Court of Appeal.
      • 1. Revenue Officer.
      • 2. Revenue Court.
      • 3. Revenue Officers and Revenue Court distinguished.
      • 4.
      • 5. Procedure of Revenue Courts.
      • 6. Time & hour of presentation.
      • 7. How filed.
      • 8. Preliminary Examination.
      • 9. Responsibility regarding Court-Fee, Stamps.
      • 10.
      • 11. Examination of plaint.
      • 12. Rules of pleading noticed.
      • 13. Joinder of parties and causes of action.
      • 14. Scrutiny of plaint relating to Agricultural land and when plaintiff is illiterate.
      • 15. Court to determine the form of summons.
      • 16. Summons to the defendant.
      • 17.
      • 18. Service by post to be the general rule.
      • 19. Service in foreign territories where no special arrangements exist.
      • 20. Cases in which Military Officer or Soldiers are concerned.
      • 21. Defendants to present a written statement.
      • 22. Written statement be accompanied by documents relied upon.
      • 23. Plaintiff may also be called upon to file a written statement.
      • 24. Each defendant as a rule file separate written statement.
      • 25. Set Off.
      • 26. General and special rules as to written statements.
      • 27. Necessity of framing correct issues.
      • 29. Main foundations for the issues.
      • 30. Procedure in framing issues.
      • 31.
      • 32.
      • 33. Amendment of pleadings.
      • 34. "Discovery" inspection and "Admission".
      • 35.
      • 36. Burden of proof.
      • 37. Main provisions with regard to the production of documents.
      • 38. List of documents.
      • 39.
      • 40. Documents produced at a later stage.
      • 41. Documents with suspicious appearance or executed on unstamped or insufficiently stamped papers.
      • 42. Distinctions between mere productions admission in evidence.
      • 43. Exhibition of documents.
      • 44. Documents how to be dealt with at the trial.
      • 45. Documents admitted by the opposite party to be endorsed and numbered.
      • 46. Inconvenience caused by neglect of foregoing direction.
      • 47. Objection as to the admissibility of relevancy of the documents.
      • 48. Mode of proof of documents.
      • 49. Examination of witnesses identifying documents.
      • 50. Signature by the pen of another.
      • 51. Proof of registered documents.
      • 52. Certified extracts from settlement records bearing on the case should be placed on record.
      • 53. Revision of Record before judgment.
      • 54. Return of documents.
      • 55. Requisitions of appellate Courts to be sent to Deputy Commissioner.
      • 56. Production of records in appellate Courts.
      • 57. Duty of Court in such matters.
      • 58. Duties of appellate courts in calling for revenue record.
      • 59. Inconveniences resulting from.
      • 60. Deputy Commissioners to bring to the notice of the Financial Commissioner the case of any officer who systematically fails to comply with the orders on the subject.
      • 61. Patwaris not to be unnecessarily summoned.
      • 62. Patwaris not to be summoned during girdawari time.
      • 63. Patwaris to be summoned through the Tehsildar, courts to furnish Patwaris with certificates showing attendance.
      • 64. During Settlement Patwaris to be examined by Commission.
      • 65.
      • 66. Expenses of Commissioners.
      • 67. Issue of Commission to Revenue Officials.
      • 68. Issue of Commissions for local investigation etc.
      • 69. Duties of Commissioners so appointed.
      • 70. Selection of Commissioners.
      • 71. As above.
      • 72. Letters of request to a foreign country.
      • 73.
      • 74. Notice of day of trial and adjournment.
      • 75. Adjournments on payment of costs.
      • 76. Witnesses should be examined on the day on which they attend.
      • 77. Court to note when each party has closed his case.
      • 78. Examination of witnesses how to be conducted.
      • 79. Cross-examination.
      • 80. Question by the court.
      • 81. General instructions as to the judgment.
      • 82. Evidence and final order to be recorded legibly.
      • 83. Judgments must be written and announced within 14 days from the date on which arguments are heard.
      • 84. Decree.
      • 85. Standard forms of decree prescribed in certain cases.
      • 86. Powers of the Court to be disclosed.
      • 87. Preparation of decree.
      • 88. Decree based on compromise.
      • 89. General.
      • 90. Copy of decree to be filed.
      • 91. Vernacular copies of English order not Required.
      • 92. Terms 'Appellant' and 'Respondent' not to be used.
      • 93. Appellate files transmitted in vernacular.
      • 94.
      • 95. Death, marriage or insolvency of parties.
      • 96. Rent suits.
      • 97. Tenure to be accurately described.
      • 98. Surveys and boundaries.
      • 99. References to High Court under section 81.
      • 100. Court hours holidays and cause lists.
      • 101. Petition Paper.
      • 102. Preparation of Records, size and quality of paper.
      • 103.
      • 1. Importance of inspections.
      • 2. Minute book of inspection.
      • 3. No. of inspections.
      • 4. Control of Commissioner over the inspecting officers in his division.
      • 5.
      • 6. Submission of copies of inspection notes to the Commissioner and Financial Commissioner.
      • 7.
      • 8. Destruction of inspection note.
      • 9. Distribution of work in tehsil office.
      • 10. Matters requiring attention at the time of inspection.
      • 11. Cases relating to Lambardars. - Register I (for Lambardars).
      • 12. Partition cases. - Register IX (page 3 Standing Order Mo. 14).
      • 13. Coercive processes (Standing Order No. 8).
      • 14. Registers for miscellaneous revenue work.
      • 15.
      • 16. Maintenance of Reference Books and Circulars.
      • 17.
      • 18. Suspensions and remissions.
      • 19. Land Revenue Accounts.
      • 20.
      • 21.
      • 22. Day Book (Tehsil Register).
      • 23. (a) Temporary excluded from rent roll.
      • 24. Other land revenue.
      • 25. The Khataunis.
      • 26.
      • 27.
      • 28.
      • 29.
      • 30.
      • 31.
      • 1.
      • 1. Quarterly business returns.
      • 2. Explanatory remarks.
      • 3. Procedure in District not under Settlement in regard to statement Nos. I to IV and in Districts under Settlement in regards to Statement Nos. I to III.
      • 4. Procedure in Districts under Settlement as regards statements IV and V.
      • 5.
      • 6.
      • 7. Return of Kanungos and other candidates under training.
      • 8. Revenue work of the District Sub-Divisional Col lectors.
      • 9. Revenue appellate work of Divisional Commissioner.
      • 1. Collection of Land Revenue.
      • 2. No fees on applications for processes by village officers.
      • 3. Recovery of dues of various departments of Government
      • 4. Issue of writs of demand under Section 15 of the H.P. Land Revenue Act.
      • 5. Period within which to be returned.
      • 6. Rate of Talband.
      • 7. Recovery of arrears.
      • 8. Talbana fee when process is issued on application of village headman.
      • 9. Punctual payments Instructions to tehsildars.
      • 10. Processes for collection of land revenue.
      • 11. Defaulters and Lambardars must pay in person.
      • 12. Register for issue of writs and warrants.
      • 13. Maintenance of Stock Register.
      • 14.
      • 15. Receipts how budgetted.
      • 16. Talbana how credited.
      • 17.
      • 18. Committal of defaulter to jail.
      • 19. Maintenance of defaulter arrested and retained.
      • 20.
      • 21.
      • 22. Report of transfer.
      • 23. Account to be kept by the Collector or agent managing land attached U/S 78 or 83 of H.P. Land Revenue Act.
      • 24.
      • 25. Application for leave to manage direct.
      • 26. Application for authority to farm.
      • 27. Security to be demanded from farmer U/S (79) of the H.P. Land Revenue Act.
      • 28. Right of survivorship when farm is held by several persons.
      • 29. Persons disqualified from being farmer or surety.
      • 30. Terms of Farmers engagement.
      • 31. Course to be followed when farm comes to an end before expiration of its term.
      • 32. Application for sale.
      • 33. Proposals for sale.
      • 34.

The Himachal Pradesh Land Revenue (Special Assessment) Rules, 1986

Published vide Notification R.H.P. Extra ordinary dated 25.10.1986 Page 1885 to 1902 vide Revenue Department notification No. Revenue 2 A(3)-4/77 dated 24.7.1986.

HP091

Part-A

Preliminary

1. Short title. - These rules may be called the Himachal Pradesh Land Revenue (Special Assessment) Rules, 1986.

2. Definitions. - In these rules, unless the context otherwise requires,-

(i) 'Act' means the Himachal Pradesh Land Revenue Act, 1953 (6 of 1954),

(ii) 'Form' means a form appended to these rules;

(iii) 'Site' means the piece of land, whether built upon or not, liable to special assessment under the Act;

(iv) 'Block' means a sub-division of an assessment circle;

(v) 'Potential building site' means a site lying vacant and out of use;

(vi) All other words and expressions used but not defined herein shall have the meanings respectively assigned to them in the Act.

3. Unit of assessment. - (1) The unit of special assessment shall be either assessment circle or a block.

(2) The Revenue Officer-in-charge of assessment may divide assessment circles into blocks having regard to the following factors:-

(i) Importance of situation;

(ii) Extent of development;

(iii) Categories of land; and

(iv) Density of population

Part-B

Method of Special Assessment

4. Division of sites into categories [Section 4 (12-A)]. - For the purpose of assessment of land revenue sites in a block or assessment circle shall be divided into the following categories:-

(1) Land that has been put to use different from that for which an assessment is in force;

(2) Land that has been put to the following non-agricultural use, whether already assessed to land revenue or not:-

(a) cinemas;

(b) hotels or restaurants;

(c) petrol pumps;

(d) factories;

(e) shops;

(f) Shop-cum-residences ;

(g) residential houses;

(h) residential bungalows;

(i) cart, tonga, motor or other stands or landing grounds.

(j) brick-kilns and land from which earth is taken for bricks;

(k) other non-agricultural uses:

(l) potential building sites

5. Categories of sites to be grouped into classes [Section 4(12-A)] - (1) All sites under each category in a block of assessment circle may be classified as follows:-

Class-I-Sites situated in exceptionally good localities and fetching exceptionally high rent .

Class-II-Sites situated in good localities and fetching good rent.

Class-III-Sites situated in ordinary localities and fetching medium rent.

Class-IV-Sites situated in bad localities and fetching low rent.

Class-V-Sites situated in exceptionally backward localities and fetching exceptionally low rent.

(2) Sites of various categories, wholly under the possession of the owners of which the alleged rent is found to be collusive or otherwise not reliable, shall be classified under sub-rule:-

(1) according to the localities and their own importance.

(3) The Tehsildar or Naib-Tehsildar, incharge of the block or assessment circle, as the case may be will be responsible for the preliminary classification of sites. The Revenue Officer-in-charge of assessment will finalise this classification and, in doing so, will personally verify at least five per cent of each class.

6. Net letting value to be calculated on the basis of selected representative sites [Section 4(12-A)]. - (1) Not more than six representative sites of each class of a category in the block or assessment circle, as the case may be selected by the Revenue Officer-in-charge of assessment and the net letting value of every such sites shall be calculated in the manner here-in-after described

(2) The average net letting value of the representative site shall be applied to all the sites of that class of the category in the block or assessment circle, as the case may be.

7. Factors to be considered in calculating net letting value [Section 4( 12 A)]. - (1) In calculating the net letting value of representative site, regard shall be had to the following factors:-

(a) the present annual rent of the site;

(b) the nature of the use to which the site has been put;

(c) the capital investment on buildings, machinery or other structures on the site.

(2) The data required for the purpose referred to in sub-rule (1) may be collected in Forms I, III and VII

8. Furnishing of information [Section 4(12-A)]. - (1) Every owner and lessee of a selected representative site shall, when required by the Revenue Officer-in-charge of assessment or a Tehsildar or a Naib-Tehsildar, furnish information in Forms V and VI in order to enable such officer to determine the net letting value thereof.

(2) The Revenue Officer-in-charge of assessment shall, by himself or through the Tehsildar or Naib-Tehsildar, verify the information received in forms V and VI in suh a manner as he deems fit and may also tally such information with the following documents:-

(a) land records;

(b) shopkeeper's books;

(c) rent accounts of owners, lessees and tenants;

(d) rents realised by the Court of wards, Official receiver, Local authorities and other large properties;

(e) figures accepted for similar localities in other blocks, assessment circle or towns;

(f) property tax and house tax registers.

(3) If after verification as required by sub-rule (2), the Revenue Officer in-charge of assessment is satisfied that the information furnished in Forms V and VI is not unreliable, he shall cause such information or such part of it as has been verified by him to be incorporated in Form VII.

(4) If in respect of any selected representative site the information furnished in Forms V and VI is found to be not reliable by the Revenue Officer-in-charge of assessment or such information is not furnished at all he shall exclude such site from the list of representative sites.

9. Calculation of net letting value (Section 4(12-A)]. - The net letting value of selected representative sites shall be the amount derived after making the following deductions from the present annual rent of such sites:-

(i) Fair remuneration at six per cent for the capital invest on building or machinery or both after deducting the depreciation on their value;

(ii) House tax;

(iii) Property tax;

(iv) Maintenance charges not exceeding one month's gross rent.

Explanation. - Where no reliable data regarding the cost of building and machinery of a site is forthcoming or is otherwise available, valuation and depreciation shall be based on the standards of Public Works Department of the Himachal Pradesh State.

10. Determination of average market value of sites (Section 50(b) (ii)] - For purposes of sub-clause (ii) of clause (b) of section 50 of the Act, the average market value of sites in each class of a category shall be:-

(a) where data regarding the sale price of sites is available a class, the average per marla, biswa, biswansi or sarsahi, according to the measure in force for the time being in the locality, of the sale price of such sites during the ten years immediately preceding the assessment.

(b) where no data regarding the sale price of sites, is available in a class, the average per malra, biswa, biswansi or sarsahi according to the measure in force for the time being in the locality, of the sale price of sites in a similar class, category and locality in the nearest block or assessment circle during the ten years immediately preceding the assessment; and

(c) where no data regarding the sale price of sites in a similar class, category and locality in the nearest block or assessment circle is available the average per maria, biswa, biswansi or sarsahi, according to the measure in force for the time being in the locality, of the sale price of sites in the same class in all the categories of the same block or assessment circle in which the sites are situated, during the ten years immediately preceding the assessment.

11. Scale of special assessment (Section 50). - The Revenue Officer-in-charge of special assessment or subsequent revision thereof will then work out the scale of levy of special assessment for each class in the block or assessment circle according to the scales laid down in section 50 of the Act.

12. Area to be assessed. - (1) Where a part of Khasra number is liable to special assessment the area for special assessment shall be the area of that part during the harvest in which the special assessment is made.

(2) The total area to be specially assessed in a block or assessment circle, as the case may be, shall be the area that is liable to special assessment during the harvest in which the special assessment s made.

13. Inspection of certain estates. - Before making his proposals for special assessment the Revenue Officer in-charge of assessment shall make a special inspection of every estate in which more than 25 khasra numbers are liable to special assessment and record a note of such inspection

14. Preparation of special assessment reports Section 64(b). - (V) A special assessment report shall be prepared and submitted to the Financial Commissioner through the Commission for preliminary approval separately for each assessment circle as soon as the necessary data has been collected.

(2) The report shall, amongst other matters, state in respect of each block or assessment circle:-

(i) the average net letting value of sites for each class under various categories;

(ii) in the case of sites, the net letting value of which cannot be determined, the average market value of such sites for each class under various categories;

(iii) the scale of special assessment proposed for each block in the assessment circle for each class under various categories

(3) The information referred to in sub-rule (2) shall also be given in Form IX

15. Abstract of assessment report to be published after its preliminary approval by Financial Commissioner. - (1) On receipt of the preliminary approval of the Financial Commissioner to his proposal contained in the special assessment report, the Revenue Officer-in-charge of assessment shall prepare brief abstract, in Hindi, of the report, as approved or modified by the Financial Commissioner, incorporating:-

(i) the basic data on which the net letting value of sites has been calculated, deductions allowed and the value of land under various categories and belonging to different classes, as disclosed by sales;

(ii) the total assessment and the average revenue rates proposed for each class under various categories with such brief explanations as may be necessary including the clear proviso that the rates proposed for any particular estate are liable to be varied before the special assessment is finalised.

(iii) the general consideration on which the pitch and amount of the total actual assessment proposed are based, namely rise in prices, new development and greater return from the land

(2) Copies of this abstract shall be supplied by post to Pradhan of all Gram Panchayats, Lambardars, organisations of land-owners of the area concerned. Members of the Lok Sabha, Rajya Sabha, Vidhan Sabha and Local Bodies representing the said area, with the intimation that representations against, or objections to the proposed assessment should be sent to the Revenue Officer-in-charge of assessment within two months from the date of posting.

(3) All such representations and objections will be considered by the Revenue Officer-in-charge of assessment who shall forward them with his views and the final report to the Financial Commissioner.

16. Devisation allows. - (1) The special assessment finally confirmed by the Financial Commissioner for each class and category in a block or assessment circle, as the case may be, shall imposed by the Revenue Officer-in-charge of assessment within a margin of 5 per cent either way.

17. Distribution of special assessment over holdings. - (1) Before making the distribution of fixed special assessment as finally sanctioned by the Financial Commissioner over the several holdings of a class in particular category in a block or assessment circle as the case may be, the Revenue Officer-in-charge of assessment shall, in deciding the method of new distribution, enquire into the usage and the wishes of the land-owners concerned and shall have regard to that usage and wishes of the land-owners so far as may be practicable and equitable. The Revenue Officer-in-charge of assessment shall, for each estate, draw up an order, setting for the method of distribution holding-wise of the special assessment and shall direct that a record of the distribution of special assessment be prepared in Form VIII.

(2) The record thus prepared shall be published by delivering a copy thereof to the Nambardar of the estate and by posting another copy at a conspicious place in the block or assessment circle as the case may be, and as close to the estate as is feasible A copy shall also be supplied to the Patwari.

(3) Necessary notes regarding new distribution will also be recorded in the remarks column of the Patwari's copy of the current jamabandi in red ink against the relevant khewat and Khasra numbers for incorporation in the next quaderennial jamabandi.

Part-C

The Manner in which Special Assessment Shall be Announced

18. Formal announcement of special assessment. - (1) After the action is taken under rule 17(2) a formal announcement of the special assessment imposed on each block or estate shall be made by the Revenue Officer-in-charge of assessment at an appointed place and on a date specified to which the Nambarda and other persons interested of the estate shall be summoned.

(2) The Nambardar of each estate shall also be given memorandum, showing the future special assessment of the block or estate and any additional particulars deemed necessary.

(3) The harvest from which the new special assessment shall take effect shall be announced to the Nambardar and other persons interested and this fact shall be noted in the memorandum delivered to the Nambardar.

Part-D

Miscellaneous

19. Duration of special assessment. - Unless otherwise directed by the Financial Commissioner in any specific case, the special assessment in a district shall ordinarily last for a period of ten years and shall remain in force till a new one is made.

20. Power of Settlement Officer to incorporate additional necessary information in the prescribed forms. - The information required for special assessment shall be collected in Forms I to IX but the Revenue Officer-in-charge of assessment will be entitled to incorporate in these Forms any additional information that he deems necessary.

21. Area to be measured in case of doubt [Section 64(b)]. - In case of doubt, the area under special assessment in any Khasra number shall be properly measured and then recorded.

22. Scales of special assessment to be applied to new land put to non-agricultural use during the currency of the special assessment [Section 64(b)]. - During the period for which the special assessment remains in force, the new sites of land or potential building sites put to non-agricultural uses mentioned in rule 4(2) (a) to (k) from harvest to harvest shall be classified by the Collector into the classes of each category in the block or assessment circle, as the case may be, and the scale of special assessment of the class in that category shall be enforced on those in lieu of the land revenue payable at that time.

Form-I

(See rule 20)

Statement No. 1 Showing Details of Land to Specially Assessed, Which has been Put to Non-agriCultural use or to a use Different From that For Which a General Assessment is in force town or

Town or village................Hadbast No...................Abadi...........Tehsil..................Assessment Circle...........................District.

or the year 19..........................



Area
____________________________________

Owner with description

Khasra Number in seriatim, which has been put to non-agricultural use or use different from that for which a general assessment is in force

Number of house or building already given at the spot for house or property tax

Number of present Khatauni in the latest jamabandi

Number of present khewat in the latest jamabandi

Total

That part which is liable to special assessment with kind of non-agricultural use

Remaining area with kind of soil

1

2

3

4

5

6

7

8












Cultivator, tenant or person in possession with description. In case or more than one tenant, etc., Kind and extent of area under possession of each

Annual rent or ground rent

Amount of annual taxes already being paid
_______________________________

Amount of ordinary land revenue already assessed



Rs.

Opinion of circle revenue with regard to reliability of recorded figures and the class in which the site should be put with signature

Remarks

House Tax

Rs.

Property Tax

Rs.

Total

Rs.

9

10

11

12

13

14

15

16









Form-II

(See rule 20)

Statement No. II showing details of the transactions of sale/lease of land to be specially assessed which has been put to non-agricultural use or to a use different from that for which general assessment is in force

Town or village..............Hadbast No.............Tehsil.........Assessment.........Circle.......................District............For The year 19.................to 19........

Sr. No.

Mutation Number

Alienor and alience written short

Khasra No. and of soil or use to which it has been put

Consideration money
______________________________
for sale
_____________________________



For land



for building



Total

1

2

3

4

5

6

7





Rs.

Rs.

Rs.

Consideration money
______________________________________________
for sale
______________________________________________


Date of transaction

Remarks

For land

For building

Total

Per annum

8

9

10

11

12

13

Rs.

Rs.

Rs.






Note.- All the transactions of sale should be entered first and then of leases. Internally the transactions pertaining to assessable area should be entered first.

Form-III

(See rule 20)

Total of area and annual rent for special assessment in the year 19.........

Block............................ Town............................. Assessment Circle.............. Tehsil.......................................................... District...................

Kind of non-agricultural use

Cinemas

Hotels Restaurants

Petrol Pump

Factories

Shops

Shop-cum-houses

Houses

1

2

3

4

5

6

7

8

Part A – total assessable and other area.

Assessable area other area (Total in areas bighas) Held by Government Departments Areas owned by Government

Held by local bodies

For charitable and public purposes

For other purposes

Held by others for assessable purposes

Kind of non-agricultural use

Bungalows

Cart, tonga, or motor- stands and landing grounds

Brick- Kilns

Other non- agricultural use

Potential building sites

Religious places

Other public place

1

9

10

11

12

13

14

15

Part A – Total assessable and other area.

Assessable area other area (Total in areas / bighas) held by Government Departments Areas owned by Government

Held by local bodies

For charitable and public purposes

For other purposes

Held by others for assessable purposes

Kind of non-agricultural use

Hospitals and recognised educational institutions

Government buildings including Cantonment

Public roads, irrigation and drainage channels

Small scale cottage industries

Ancient village sites which have always been revenue free

Cremation ground and graveyard

Total

1

16

17

18

19

20

21

22

Assessable area other area (total in acre / bighas)
held by Government Departments

Area owned by Government

{

Hold by local bodies

{

For Charitable and public purposes
For other purposes

Held by others for assessable purposes


1

2

3

4

5

6

7

8

Part A-Total Assessable And Other Area

Area owned by local bodies

{

Reserved for charitable and public purposes.
Used for other purposes.

Area owned by private persons or bodies

{

Reserved for charitable purposes.

Used for non-agricultural or assessable purposes.

{





9

10

11

12

13

14

15

Part A-Total Assessable And Other Area

Area owned by local bodies

{

Reserved for charitable and public purposes.
Used for other purposes.

Area owned by private persons or bodies

{

Reserved for charitable purposes.

Used for non-agricultural or assessable purposes.

{



16

17

18

19

20

21

22

Area owned by local bodies

{

Reserved for charitable and public purposes.
Used for other purposes.

Area owned by private persons or bodies

{

Reserved for charitable purposes.

Used for non-agricultural or assessable purposes.

{



1

2

3

4

5

6

7

8

Part B- CLASS-WISE ASSESSABLE AREA

Class I
Class II
Class III
Class IV
Class V








Part-C Ground Rent

Area Carrying


Ground Rent


Class I
Class II
Class III
Class IV
Class V






Total annual ground rent


Class I
Class II
Class III
Class IV
Class V










1

9

10

11

12

13

14

15

Part B- Class-Wise Assessable Area

Class I
Class II
Class III
Class IV
Class V








Part-C Ground Rent

Area Carrying ground rent

{

Class I
Class II
Class III
Class IV
Class V






Total annual ground rent

{

Class I
Class II
Class III
Class IV
Class V









1

16

17

18

19

20

21

22

PART B- CLASS-WISE ASSESSABLE AREA

Class I
Class II
Class III
Class IV
Class V








PART-C GROUND RENT

Area Carrying ground rent

{

Class I
Class II
Class III
Class IV
Class V






Total annual ground rent

{

Class I
Class II
Class III
Class IV
Class V









1

2

3

4

5

6

7

8

PART C- GROUND RENT

Average ground rent per biswa

{

Class I
Class II
Class III
Class IV
Class V






PART D - COMPOSITE RENT

Area carrying composite rent of both site and building, etc.

{

Class I
Class II
Class III
Class IV
Class V









1

2

3

4

5

6

7

8

Total annual composite rent

{

Class I
Class II
Class III
Class IV
Class V






Average annual composite rent per biswa

{

Class I
Class II
Class III
Class IV
Class V









1

9

10

11

12

13

14

15

Average ground rent per biswa

{

Class I
Class II
Class III
Class IV
Class V






PART D - COMPOSITE RENT

Area carrying composite rent of both site and building, etc.

{

Class I
Class II
Class III
Class IV
Class V






Total annual composite rent

{

Class I
Class II
Class III
Class IV
Class V









1

9

10

11

12

13

14

15

PART D - COMPOSITE RENT

Avergae annual composite rent per biswa

{

Class I
Class II
Class III
Class IV
Class V









1

16

17

18

19

20

21

22

PART C - GROUND RENT

Average ground rent per biswa

{

Class I
Class II
Class III
Class IV
Class V






PART D - COMPOSITE RENT

Area carrying composite rent of both site and building, etc.

{

Class I
Class II
Class III
Class IV
Class V






Total annual composite rent

{

Class I
Class II
Class III
Class IV
Class V






Average annual composite rent per biswa

{

Class I
Class II
Class III
Class IV
Class V









Form-IV

(See rule 20)

Statement No. IV-showing average sale or lease money for the year 19.......... to 19............

Class.................................. Block........................... Town................................ Assessment Circle.................... Tehsil.................................. District...........................

Kind of use

Total area under transaction

Total Consideration
___________________

Total

Average of land only
___________________

Remarks



For land

For building


Per acre

Per acre


1

2

3

4

5

6

7

8

SALES

Cinemas
Hotel and Restaurant
Petrol-pump
Factories
Shop
Shop-cum-residence
Residence house
Residential bungalow
Cart, tonga, motor or other
stand or landing grounds
Brick-kiln and land from which
Earth is taken for bricks
Other non-agricultural uses
Potential buildings sites


LEASES:

Cinemas
Hotel and Restaurant
Petrol-pump
Factories
Shop
Shop-cum-residence
Residence house
Residential bungalow
Cart, tonga, motor or other
stand or landing grounds
Brick-kiln and land from which
Earth is taken for bricks
Other non-agricultural uses
Potential buildings sites

Note. - The average consideration money in the case of leases will be annual.

Form-V

(See Rule 20)

Questionnaire to be Answered by the Owner of the Land

1. Name and address of Owner
Name and address of lessee, if any
Name and address of tenants, if any

2. Area of the site to be assessed, with khasra number

3. Present assessment

4. When was this site put to its present use?

5. if any buildings, structures and machinery have been constructed or installed on the site, when were they constructed or installed by whom and at what cost Aslo give details of such buildings, machinery etc., on the site Have you any documentary proof of the amount spent on buildings, etc , and if so, give details?

if you have no documentary proof, what other evidence have you?

6. What taxes are you paying in respect of this property to-

(a) Government

(b) Municipal Committee

(c) Zila Parishad

(d) Cantonment Board

(e) Gram Panchayat

(f) Any other authority Have you, in respect of any of these taxes, made a declaration of the value of this property? If so, give details.

7. What was the value of this site before it was put to the present use?

8. What do you consider the present market value of-

(a) the site alone.

(b) the site and all buildings, etc., on it.

9. If you have leased this site to another party, give his name and address and the following particulars -

(1) Whether an agreement has been executed between you and the lessee?

(2) The annual rent paid by the lessee

(3) The period of lease.

(4) Whether the rent is for the site only or for the site with buildings, etc.

(5) Copy of the lease deed.

10. If you have not leased the site and buildings to another party, please give the information required below: -

(1) The gross annual rent from the property

(2) The annual expenses incurred by you on maintenance of buildings.

(3) The net annual return from this property.

11. If there are buildings or machinery, or you consider a fair annual rent for the site buildings and machinery on the site, what do.alone

Form -VI

(See Rule 20)

Questionnaire To Be Answered By The Lessee or Tenant of The Site or Structures On The Site

1. Name and address of lessee or tenant.

2. Name and address of owner.

3. Total area of khasra number, comprising the site.

4. Area of the site token on lease with khasra numbers.

5. Have you taken on lease both the land and structures on it. or the land only or the structures only. Give details of the site and structures taken on lease or rent by you.

6. If you have executed a lease deed, attach a copy of produce it.

7. What annual rent are you paying and have receipts of payment.

8. If you have only leased the site and put up your buildings and machinery, what was the cost of these buildings and machinery?

9. Are you, in respect of the property taken on lease paying any taxes, in addition to the lease money to: -

(a) Government.

(b) Any local authority.

If so, give full particulars.

Form-VII

(See Rule 20)

Block............................ State.................... Town........................ Tehsil.............................. Assessment Circle.................................... District...................

Sl. No.

Kind of use with class

Khasra No. with area under special assessment

Amount of land revenue paid at present

Total amount of annual rent or ground rent (if available)

Year in which building constructed or machinery installed

1

2

3

4

5

6


Covered area of the building with kind of construction

Total original cost of building or capital invested excluding the value of site

Depreciation

Present value of building or capital invested

Annual remuneration for the present capital value
of building and machinery

Maintenance charges, if any

7

8

9

10

11

12


House Tax

Property Tax

Net annual letting value i.e. column No. 5 minus col. Nos. 11, 12, 13 and 14

Net annual letting value par marla or biswa

Average annual ground rent or lease money of land in the block or estate according to statement No. IV

13

14

15

16

17


Average sale value of land under the particular class of use in the block or estate for the last ten years according to statement No. IV per marla or biswa

In case figures in column 18 are not available average sale value of land under the particular class of use in the similar locality in the nearest assessment circle (with names) per marla or biswa

In case figures in both column Nos. 10 and 19 are not available average sale value of land of all other kinds of uses in the blocks or assessment circle, as the case may be, for the last ten years according to statement No. IV marla or biswa

Average market value of land assumed according to the average value in either of the preceding three columns as the case may be, per marla or biswa

One-fourth share of the net letting value

18

19

20

21

22


Four per cent of the assumed average market value of the site

Assessment proposed

Percentage of assessment demand over the netting value as shown in column No. 15

Percentage of assessed demand over average assessed market value as shown in the column No. 21

Remarks

23

24

25

26

27


Form-VIII

(See Rule 20)

Names and Hadbast No. of estate, town/abadi...........................................

Name and number of block................................ Assessment Circle.................................................. Tehsil........................................ District.........................

Number in serial order of holding affected by special assessment

Name and description of landowner

Khasra number or parts of liable to special assessment

1

2

3




Area of the khasra No. or part of khasra No. brought under special assessment with brief description of the use

Rate of measure by which the special assessment has been made

Amount of land revenue charged by former distribution

Amount charged by the new distribution

4

5

6

7


Rs.

Rs.

Rs.


Form-IX

Abstract Statement Showing Scales of Special Assessment for Block No....................................

Assessment Circle.......................................... Tehsil.................. District.........................

Sl. No.

Category of use

Class

Range of gross rent per marla or biswa for each class of sites
_________________________________

Gross rent per marla or biswa of representative sites selected for calculating the net letting value

More than
Rs.

Not more than
Rs.

1

2

3

4

5

6


Average net letting value per marla or biswa according to experiments
___________________________________________

Average Market value per marla or biswa according to Statement No. IV
________________________________________________________

Full

One-fourth

For the class in the category
_______________________________

For the class in all the categories of the block or assessment circle



In the same block or assessment circle

In the market block or assessment circle

7

8

9

10

11


Scale of Special assessment proposed

Area

Total special assessment proposed

Remarks

12

13

14

15


By Order,

Attar Singh,

Secretary.

Bare Acts Live

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