Definitions – Punjab Land Revenue Act, 1887

(Section 3)

Estate – S. 3(1)
 Separate record of rights.
 Separately assessed to land revenue.
 Declared by special order or general rule.

Land Owner – S. 3(2)

 Inclusions
i. Transferee of land.
ii. Let in farm
iii. Person in Possession.
iv. Person in enjoyment of any part or profits of the estate.

 Exclusions
i. Tenant.
ii. Assignee of land revenue.

Holding – S. 3(3)
 Portion of estate
 Held by one land owner or;
 Jointly by two or more land owners.

Land Revenue – S. 3(6)

 Assigned and any sum payable in respect of land;
 By way of quitrent;
 Or of commutation for service to
 The government or the person whom the Government has assigned the
right to receive the payment.

Arrears of Land Revenue – S. 3(7)

 Unpaid land revenue
 After the date it becomes payable.

Defaulter – S.3(8)
 Includes:
i. A person responsible as a surety for the payment of land revenue;
or
ii. A person liable for payment of Land Revenue.
 Does not pay the due land revenue or;
 Any other sum payable.

Rates and Cesses – S. 3(9)

 Primarily payable by landowners.
 Includes:
i. Village-officers cesses.
ii. Sum payable on account of village expenses.
iii. Annual rate chargeable on owners on owners of land.
iv. Local rate payable.

Revenue Officer – S. 3(12)

 Officer having authority under the act.
 To discharge functions of a Revenue Officer.
Net Assets – S. 3(18)
 Net Assets = Estimated Annual Surplus – Ordinary Expenses of
Cultivation.
 Ordinary Expenses in respect of:
i. Water rates.
ii. Irrigation.
iii. Embankments.
iv. Seed.
v. Manure.
vi. Interest charges.
vii. Wages or customary dues.
viii. Rent.

Net letting value (of a site put to non-agricultural use) – S. 3(18A)

 Estimated rent for the site remaining after deduction of-
i. Fair remuneration of the capital invested on building and
machinery.
ii. House tax, property tax; and
iii. Maintenance charges not exceeding one month’s gross rent.

Assessment Circle – S.19

 Group of estates;
 Sufficiently homogeneous to admit a common set of rates as a general
guide for calculating the land revenue to be assessed upon them.
 Opinion of the Financial Commissioner.