Land Revenue has been one of the major sources of revenue for the rulers of a country. This was much more noticeable during the British period when various types of systems of Land revenue were introduced to get as much revenue from the land as possible. Tax as a source of revenue has been continuing for centuries, but the modification in the ownership pattern of land is what has made the difference now. During ancient times, it was jagirs that were allotted to the Jagirdars and the jagirdars would further distribute parts of it to the Zamindars of the village. It was during the British period, that three types of Land revenue systems were introduced by the Britishers namely, Zamindari, Ryotwari and Mahalwari systems of land revenue.
What is Land Revenue?
Land Revenue refers to the surcharge or revenue from the agrarian creation of the land. In India, the system of Land Revenue can be tracked a long time ago. Land Revenue has been one of the major sources of revenue for the rulers of a country. This was much more noticeable during the British period when various types of systems of Land revenue were introduced to get as much revenue from the land as possible.
What is the Land Revenue system?
Tax as a source of revenue has been proceeding with for centuries, but the transformation in the ownership pattern of land is what has made the distinction now. Three categories of land revenue systems prevailed during the pre-independence period namely, Zamindari, Ryotwari and Mahalwari systems of land revenue.
Zamindari System
The Zamindari System of Land Revenue was launched by Lord Cornwallis in 1793 through the Permanent Settlement Act. The system soon became famous and extended its reach in the provinces of Bihar, Bengal, Orissa and Varanasi. Due to its origination from the Permanent Settlement Act, this system of land revenue is also known as the Permanent Settlement System.
Under this system, the landowners were recognized as the Zamindars, who were exploited by the Britishers and in turn, they exploited the small peasants. There was an unequal division of the realized amount among the British government and the Zamindars. Here, the Zamindars got 1/11th part of the amount, while the Britishers received 11/12th amount.
Ryotwari System
The Ryotwari system of land revenue was introduced by Sir Thomas Munro during the 18th century. Under this system, it was the job of the ryot, that is the peasant cultivator, to reimburse land revenue directly to the government. For the case of the rates that were charged from these peasant cultivators, it was 60% for the wetland and 50% for the dry land. Initially, it was Tamilnadu that brought up this system of land revenue. Later, this gained popularity and soon it extended to the states of Maharashtra Assam East Punjab, and Coorg.
Features of Ryotwari system
1)Unlike the Zamindari system and the Jagirdari system of ancient times, there is no middle person involved in this system for the collection of tax on behalf of the state.
2)Due to its eradication of the middlemen, the system is pretty good and beneficial to the peasants, which is why it gained importance during the British time.
3) Due to the independence of Ryots in the Ryotwari system of land revenue, the payment of taxes was solely a pressure on the cultivator and not anyone else. If he fails to pay the tax, it leads to the confiscation of the land from the peasant cultivator.
4) The lands that were found ownerless were expropriated by the government which can do whatever it wants with the share that is received from the taxes.
5) Interestingly, one can easily lease out the land for confidential agreements, which will exempt the person from paying the taxes imposed on them.
Mahalwari System
The Mahalwari system of land revenue was launched by Lord William Bentinck in 1833. Under this system of land revenue, it was the duty of the village head to collect the taxes from the people living in the village and after the collection, submit that to the authority.
Land revenue made from the Mahalwari System constituted about 66% of the total rental value of the properties in the village. Having initially set up roots in the North-West Frontier, it soon started spreading its reach to Agra, Punjab, Gangetic Valley, and Central Province.
Features of Mahalwari System
1)Under the Mahalwari system of land revenue, the lands in the villages were divided into mahals and each of them formed the part of one or more villages. According to the assessment of the crop production, the tax was decided by the authorities, which was then taken from the villagers and given to the head.
2) The revenues of a particular mahal were revised from time to time and the revenue taken from the tax was given to the British government.
3) Collection targets were made and shared with the village community, who would then work collectively and keep some of its parts with himself and rest give it to the British Government.
Conclusion
Apart from the benefits it poses for the landowners, all these systems have certain consequences as well. In the case of the Ryotwari system of land revenue, the farmers had to pay taxes even if they didn’t have a reasonable production that year. Further, due to the insistence of the British government on cash revenues, the sowing of cash crops instead of food crops proves a threat to the farmers as it required more loans for the inputs that it had to buy.
On the other hand, the Mahalwari System confronted the difficulty of fragmentation of land holdings that went from generation to generation. In case of crop failures, the peasants had to take up loans, so that the British government could extract tax revenues from them. Due to the nonpayment of loans, the majority land of the village went to the state.