OF THE ASSESSMENT OF LAND-REVENUECentral

Section 47 of The Central Provinces Land-Revenue Act, 1881

The Chief Commissioner may from time to time, with the previous sanction of the Governor General in Council, give instructions to the Settlement-officer as to the principle on which land-revenue is to be assessed, and as to the sources of miscellaneous income to be taken into account in the assessment.

Summary

This provision gives the Chief Commissioner the power to instruct the Settlement-officer on the rules for calculating land revenue.
The Chief Commissioner cannot do this alone and must first get permission from the Governor General in Council.
The instructions establish the basic principles for how the assessment of the land should be done.
The instructions also specify what sources of extra or miscellaneous income should be counted when figuring out the assessment.

Practical examples

1In 1882, the Chief Commissioner decides that income from local fruit trees should be taxed. He writes to the Governor General in Council for permission, gets it in writing, and then tells Settlement-officer John Smith to include this fruit income in his local assessments.

2Settlement-officer Robert faces a new type of income from grazing rights and does not know how to assess it. The Chief Commissioner requests approval from the Governor General in Council in June 1885, receives it, and sends Robert a new principle for assessing this specific grazing income.

FAQ

1. Under Section 47 of The Central Provinces Land-Revenue Act, 1881, who tells the Settlement-officer how to assess revenue?

The Chief Commissioner gives these instructions to the Settlement-officer under Section 47 of the Act.

2. Does the Chief Commissioner need anyone's permission to give instructions under Section 47 of the land revenue law?

Yes, under Section 47 of The Central Provinces Land-Revenue Act, 1881, he must have the previous sanction of the Governor General in Council.

3. What specific types of income can be included in the instructions under Section 47 of the 1881 Act?

Section 47 of The Central Provinces Land-Revenue Act, 1881 states that the instructions can cover sources of miscellaneous income.

Test yourself

Q1.Under Section 47 of The Central Provinces Land-Revenue Act, 1881, whose previous sanction is required before the Chief Commissioner can give instructions?

Q2.What is one of the specific subjects the Chief Commissioner instructs the Settlement-officer on under Section 47 of The Central Provinces Land-Revenue Act, 1881?

Q3.Who receives the instructions regarding assessment principles under Section 47 of the land revenue law?

Q4.Under Section 47 of The Central Provinces Land-Revenue Act, 1881, what does the Chief Commissioner instruct the Settlement-officer about regarding land revenue?

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