Land Revenue Assessment: A Case Study

B. A. Azhar


This study has two objects: the primary object is to analyse
the traditional procedure of land revenue assessment, and to examine its
relevance under present conditions. An ancillary object is to calculate
the existing burden of land revenue and to explore the scope for
additional taxation. Land revenue settlement work is undertaken on a
district basis but assessments are made tehsil-wise. Each tehsil is
divided into a number of assessment circles which comprise groups of
villages with similar fiscal and agricultural features. Thus the unit of
land revenue assessment is the assessment circle and not the village.
Nili Bar circle in Tehsil Lodhran of Multan District has been selected
for study for two reasons. Firstly, its fertile land, perennial
irrigation and fairly intensive cultivation make it representative of
the irrigated areas in the province. Secondly, its revenue settlement
was done recently (1966), nearly half a century after the last
settlement in 1921. This provides a unique opportunity to study changes
in economic conditions, the relevance of old methods of assessment and
the incidence of land revenue before and after assessment.

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