G.O. (Ms.) No. 544, Simplification of Land Tax Collection, 2010
The Tamil Nadu Revenue, Land Revenue 1(1), Department issued Government Order (Ms.) Number 544 dated 20 October 2010 to simplify land tax assessment and collection. It sets hectare based tax rates for wet and dry land, establishes a minimum demand for each patta, and fixes an assessment for agricultural occupation of poramboke land. The procedure applies from Fasli year 1419, corresponding to 2009 to 2010.
What the government order governs
Government Order (Ms.) Number 544 dated 20 October 2010, issued by the Tamil Nadu Revenue, Land Revenue 1(1), Department, changes land tax calculation from the acre and cent system to the hectare and are system. The change follows recommendations of the Land Tax Reform Committee constituted to simplify land tax assessment and collection, update village accounts and registers, and reform the revenue settlement process known as jamabandi.
Who is affected
Government Order (Ms.) Number 544 affects:
- Patta holders whose land tax demand is calculated for wet or dry land.
- Farmers occupying and cultivating poramboke land, including wet fallow and dry fallow classifications.
- Revenue authorities responsible for calculating tax demands, maintaining records, dealing with encroachments and collecting penalties.
A property owner or buyer may encounter the revised calculation through the total land tax demand recorded against a patta.
Key provisions
Government Order (Ms.) Number 544 provides that:
- Dry land, described as punjai, is assessed at Rs. 5 per hectare.
- Wet land, described as nanjai, is assessed at Rs. 12 per hectare.
- The total amount calculated for each patta must be rounded to the nearest whole rupee.
- The minimum demand for one patta is Rs. 1.
- One hectare is recorded as equivalent to 2.47 acres for the committee's conversion exercise.
- Farmers occupying poramboke land, including wet fallow and dry fallow land, are charged an occupation assessment of Rs. 12 per hectare instead of the earlier basic assessment.
- Authorities must continue action to remove objectionable encroachments.
- Appropriate penalties must also be imposed on poramboke occupations under the existing rules.
Earlier taxes and implementation
Government Order (Ms.) Number 544 records that Government Order (Ms.) Number 223 dated 7 July 2009 had removed thalavari, thalamelvari and other taxes collected together with land tax from Fasli year 1419. It also records that the necessary legal amendments for removing thalavari and thalamelvari had already been made.
The hectare based rates, patta minimum and poramboke occupation assessment under Government Order (Ms.) Number 544 must be implemented from Fasli year 1419, identified in the document as 2009 to 2010.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
How much land tax applies to wet and dry land?
Government Order (Ms.) Number 544 fixes land tax at Rs. 5 per hectare for dry land and Rs. 12 per hectare for wet land.
What is the minimum land tax demand for a patta?
The minimum demand is Rs. 1 for each patta. The total calculated for the patta is rounded to the nearest whole rupee.
What applies if a farmer occupies poramboke land?
Agricultural occupation of poramboke land, including wet fallow and dry fallow land, is assessed at Rs. 12 per hectare. Authorities must continue removing objectionable encroachments and impose appropriate penalties under the existing rules.
From when does the revised procedure apply?
The revised procedure applies from Fasli year 1419, which the document identifies as 2009 to 2010.
