Section 66 of The Central Provinces Land-Revenue Act, 1881
When the whole of the land comprised in a mahal is held in severalty, the Settlement-officer shall apportion to the several holdings the amount with which such land is assessed under a settlement or sub-settlement. When only part of the land comprised in a mahal is held in severalty, the Settlement-officer shall apportion such amount to the part held in common and the part held in severalty, and shall further apportion to the several holdings the amount to which they are liable under the former apportionment.
Summary
- This provision dictates how financial assessments are divided when land in a mahal, which is a local tax area, is held in severalty, meaning it is owned separately rather than jointly.
- When all the land in a mahal is held separately, the Settlement-officer must divide the total assessment directly among the individual landholdings.
- When the land in a mahal is a mixture of shared common land and separate individual land, a two-step division process is required.
- First, the Settlement-officer splits the total financial assessment between the part of the land held in common and the part held separately.
- Second, the officer takes the assessment assigned to the separate lands and divides it further among the specific individual holdings.
Practical examples
FAQ
1. Who is responsible for apportioning the assessment under Section 66 of The Central Provinces Land-Revenue Act, 1881?
Under Section 66 of The Central Provinces Land-Revenue Act, 1881, the Settlement-officer is responsible for apportioning the assessment over the lands.
2. Under Section 66 of the 1881 land revenue law, what happens if the whole mahal is held in severalty?
If the whole mahal is held in severalty, Section 66 of the 1881 land revenue law requires the Settlement-officer to apportion the total assessment directly to the several individual holdings.
3. How does Section 66 of the general land revenue law handle a mahal that is only partly held in severalty?
Section 66 of the general land revenue law dictates that the assessment must first be apportioned between the common land and the severalty land, and then the severalty portion is further apportioned to the individual holdings.
Test yourself
Q1.Under Section 66 of The Central Provinces Land-Revenue Act, 1881, what is the first step the Settlement-officer must take if only part of a mahal is held in severalty (held separately)?
Q2.If the entire land comprised in a mahal is held in severalty, how is the assessment handled under Section 66 of the 1881 land revenue law?
Q3.Which official performs the apportionment duties described in Section 66 of the general land revenue law?
Q4.Under Section 66 of The Central Provinces Land-Revenue Act, 1881, after apportioning the assessment to the part held in severalty in a mixed mahal, what is the final step?