Question

The Ain on land revenue collection: Let him (the amil-guzar) not make it a practice of taking only in cash but also in kind. The latter is effected in several ways. First, kankut: in the Hindi language kan signifies grain, and kut, estimates … If any doubts arise, the crops should be cut and estimated in three lots, the good, the middling, and the inferior, and the hesitation removed. Often, too, the land taken by appraisement gives a sufficiently accurate return. Secondly, batai, also called bhaoli, the crops are reaped and stacked and divided by agreement in the presence of the parties. But in this case several intelligent inspectors are required; otherwise, the evil-minded and false are given to deception. Thirdly, khet-batai, when they divide the fields after they are sown. Fourthly, lang batai, after cutting the grain, they form it in heaps and divide it among themselves, and each takes his share home and turns it to profit.

What difference would each of the systems of assessment and collection of revenue have made to the cultivator?

Answer 1

1. Under kankut, the crop was estimated and, if there was any doubt, it could be cut and measured. This gave a more accurate idea of the actual produce.
2. Under batai or bhaoli, the harvested crop was divided between the cultivator and the state according to an agreed share.
3. This system could be fair to the cultivator because the revenue depended on the actual crop produced, but it required honest and careful officials.
4. Under khet-batai, the fields were divided after sowing. The cultivator knew in advance which part of the field would go towards revenue.
5. Under lang batai, the harvested grain was divided after it was collected. Each party then took its share.
6. Payment in cash was convenient for the state, but it could be difficult for cultivators if crop prices were low or if the harvest was poor.
7. Payment in kind was often easier for cultivators because they could give a share of the actual produce instead of arranging cash.

Therefore, each system affected cultivators differently depending on the size of the harvest, market prices and fairness of the revenue officials.