TaxTMI 
TaxTMI 
2000 (5) TMI 1069
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....i Land Revenue Rules by the Notification dated 8.11.1989 are ultra vires of the Provisions of Delhi Land Revenue Act, 1954 (for short the Land Revenue Act). We quote below the old and the new amended Rules : OLD RULE "49 - Inspection tours - (1) In order to maintain the map and field book, the patwari shall make three field to field inspections every year of every village in his Halka. The tours shall begin respectively on 1st September and 15th February, 15th October and 15th March. The first and the second tours shall be completed on 30th September and 15th February respectively; the third shall be completed within a fortnight. (2) The Deputy Commissioner may, under special circumstances post-pone any tour for a perio....
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....red ink in the relevant column and the relevant order quoted in columns 7, 8, 9 & 10 of the quardrennum Khatauni shall be reproduced in the remarks column of the Khasra. Explanation - The term tenure-holder or sub-tenure holder does not include a purchaser for fruits or flowers, who is to be shown only in the column of remarks with brief details of his lease. (2) - If there is more than one tenure holder or sub-tenure holder included in a Khatauni Khata the names of all the tenure holders and sub- tenure holders shall be entered against the first plot of the khata but against the subsequent plots should be entered only the first name followed by a reference to the first plot of the khata. (3) - If a person other t....
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....s baqabza so and so. Note - All entries in such cases are intended to show the tact of possession; these shall under no circumstances be held as recognition of any illegal transmission. (4) - If a tenure holder or sub-tenure holder recorded in column 4 or 5, ceases to be in possession, for any reason and no one else is found to be in possession, the entry in the remarks column shall show the reason for the plot remaining uncultivated by entering therein, the fact of decease of the tenure-holder or sub-tenure holder or surrender or abandonment or his becoming untraceable etc., as the case may be. Even in these cases the entry in column 18 of the Khasra shall show the class or sub-class of uncultivated land." Note -....
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....ted as follows : Where any plot of land is lying vacant or uncultivated on account of failure of the crop and the same not having been re-sown or on account of not sowing any crop or for any reason whatsoever, the Patwari shall make the entry thereof in remarks column of the Khasra girdawari in Form-4. In rule 67 sub-rule (7) and (8) was omitted. In the Rules Form P-5 was substituted by a revised Form as appended to impugned rules. After analyzing the various provisions of the Land Revenue Act and the Delhi Land Reforms Act, 1954 (for short the Land Reforms Act), the High Court was of the view that actual possession of land is the basis of rights and tide of the tenant and, therefore, it is of utmost importance that the fact of ....
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....on 20 and the said register shall be called the Annual Register. The Deputy Commissioner shall also cause to be recorded in the Annual Register all changes that may take place and any transaction that may affect any of the rights or interests recorded and shall correct any errors proved to have been made in the record-of- rights or in any Annual Register previously prepared. The record-of-rights and Annual Register shall be prepared for all the areas to which the Act extends and no area was excluded. Old Rule 63 deals with instructions of filling up of columns 4 and 5 from Khatauni in Form P4 and against columns 4 and 5 names of tenure holder and sub-tenure holder as prescribed in the Khatauni are required to be recorded. Sub-rule (3) of....
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....xtended Abadi" from the operation of preparation of map and the field book. The Act does not authorise the rule making authority to exclude any area from the purview of Section 16 of the land Revenue Act. Thus the rule making authority acted beyond its power. As noticed earlier while preparing record-of-rights under Section 20 of the Land Revenue Act persons cultivating or others occupying land as tenure or sub-tenure holder as determined under the Land Reforms Act have to be specified in the said register. This has to be done as record-of-rights would be used for determining the rights and liabilities of tenure and sub- tenure holder under the Land Reforms Act. According to Section 4 of the Land Reforms Act, there is one class of ten....