|
|||||||
|
|||||||
[GAZETTEER MAIN PAGE] [CHAPTER-1] [CHAPTER-2] [CHAPTER-3] [CHAPTER-4] [CHAPTER-5] [CHAPTER-6] [CHAPTER-7] [CHAPTER-8] [CHAPTER-9] |
|||||||
|
[ |
CHAPTER - 11
REVENUE ADMINISTRATION
Fiscal History
In the absence of contemporary
records for the district it is not
possible to trace the
course of fiscal history from ancient times. However it is likely that
under the Hindu kings, in the
remote past, the cultivators here,
as elsewhere, paid one-sixth of
their produce to the rules in
return for the protection of
their lives and properties
secured by the state.
In 1194, the
region covered by the present district of Mainpuri was overrun by the Muslims,
and here and there a few Hindu chieftains remained as vassals of
the imperial authority and paid
revenue to the suzerain power, thus
playing the role
of intermediaries between the
king and the cultivator. The
sultans of Delhi based their
agrarian system on assignments, an assignee being
granted authority to assess
and collect the amount of revenue due to the
sultans and ensure its
payment in the form of grain.In 1259 A.D. Sultan Nasirud-din Mahmud
assigned the greater part of the region covered by this
district to Sher Khan, a nephew of
Ghias-Ud-din Babur(1526-1530) and Humayun (1530-1556) did not interfere with the
system of the collection of land revenue through intermediaries which they found in vogue at the time. During the reign
of Akbar(1556-1605) the present district formed a part of
the sirkars of Kannauj and Agra and was included in the subah of
Agra.
Akbar began by adopting a schedule
of assessment rates for general use, which had been framed by Sher Shah, claiming for the
state a third of the average produce in terms of grain He replaced the system of annual assessment by nasaq (group assessment or farming)1 of a village or a pargana as
whole. This system was, however, replaced in the
fifteenth year of his reign, by rates fixed after
enquiry from the
kanungo, a revenue official , of the village. The
ryotwari system was introduced under Raja Todar Mal, dealing directly with
each individual peasant, and fixing
the revenue payable by him for the
land he cultivated.2 The revenue was paid through intermediaries diaries
who deducted their own shares.
As has been pointed out the
area comprising the present
Mainpuri district was included in the sirkars of Kannauj and
Agra and divided in to mahals for revenue purposes. On each mahal a
certain sum of revenue was
fixed and a certain contingent of troops was levied as well.
Jahangir (1605-1627) , introduced the
institution of altamgha (grant under seal) which was given to deserving officers who applied for the grant of the village
or pargana in which they had been born.1
Aurangzeb issued a fireman, in
1668-69 for the assessment and collection of
revenue in accordance with
the principles of Islamic law and
fixing the revenue demand between one third and
one half of the average
During the
eighteenth century, a marked tendency towards the
growth of semi-feudal interests appears to have sprung up an during the medieval period as a whole, the fate of the peasantry appears to have been wholly in the hands either of
the farmer of the revenue or of the
king's assignee who usually exacted as rent the maximum amount that
he could . These conditions led to the emergence of powerful middlemen who
later came to be known as
zamindars.
In 1801, the whole territory covered by
present district passed to the British from the
nawab of . And it was the
instance of the East India Company that the
revenue settlements were carried out in the district subsequently.
The modern fiscal history of the
district begins from 1801, when temporary
arrangement for the collection of the revenue were made according to
the accounts of the nawab of Avadh;s subahdar.In1802-3, a triennial
Settlement under Regulation 25 of 1803 was carried
out. The second triennial Settlement was
effected in 1805-6; it expired in 1807-8 and was
followed by the quadrennial
Settlement which terminated
in 1811-12.These Settlement comprise what is
commonly known as the decennial period. It had been the intention of the
government, declared in the
original proclamation to the zamindars of
ceded provinces, to conclude a settlement in
perpetuity, at the end of the decennial
period, of those lands which had been
then in sufficiently advanced stage
of development. The Settlement for the quadrennial period was thus made with a view to
permanency and a special
commission was appointed to superintend it.The
idea was, however, turned
down by the court of directors.The government
also found that
the information required before the
making of a permanent Settlement could not be collected. In 1816, a
regulation was continuing the
demands of the year 1816-17
for five years longer, with
a view to collect agricultural statistics to serve as
a basis for future action. In 1822,
Regulation 7 was enacted maintaining the existing assessments until a fresh Settlement could be made.Only a few scattered villages of Mainpuri
were settled. This Regulation was found too cumbersome
and in 1833, therefore, Regulation 9 of 1833 was passed and it
was under this Regulation that
in 1839-40 the Settlement of Mainpuri was
completed. These four Settlements may perhaps , be
more closely noticed.
The First Triennial Settlement(1802-03 to
1804-05) was very hurriedly conducted and the information at
the command of the
assessing officers was necessarily
most imperfect, consisting of the accounts of
the out-going subahdar
of the nawab of Avadh, schedules of
malguzari receo99pts furnished
by chaudharis, and
talukdars and statements of kham proceeds
by amins deputed to collect
statistics.The total revenue
assessed over the whole district as
then constituted amounted to Rs10,00,000.
The second Triennial Settlement
(1805-06 to 1807-08)was merely a continuation of
the first Settlement. Rights of ownership were not inquired into, and simply the fulfillment of the pervious engagement
conferred the right of re - entry. The annual demand during this
Settlement averaged
First Quadrennial
Settlement
The first quadrennial Settlement
was conducted in 1908-9. The new
assessment was in excess of the
preceding one by an amount of Rs 1,10,000, the enhancement falling principally
on
parganas Shikohabad Mustafabad, Ghiror and taluqa Muhammadpur Labhua,The
Settlement did not work well
as the zamindars had fallen into
heavy arrears, which they were
either unable or unwilling to pay. No less than
136 estates, occupying one-eighth of the area of the whole district
, had passed into the hands
of the collector, who held them
under direct management,
generally at loss, while the pargana officials
were thoroughly corrupt,
often placing themselves in
opposition to the collector
and supporting the
zamindars in their recusancy.
Quinquennial Settlement
The
quinquennial Settlement of
the district was made under Regulation 9 of 1812. The mode of estimating
the gross assets was not
very different from that employed
in the preceding Settlement , but the enquiry's
made were far more detailed
and conducted village by village. Moreover, a sifting investigation of proprietary rights was also carried out .It was from this period , apparently, that the
record of rights became part of the settlement operations, which had previously
been confined merely to
assessment.The revenue demand
was fixed at about Rs 12,00,000. This
Settlement , as revised remained in
force till 1839. Considerable
reductions of revenue had to
be made, and even a
re-Settlement of a large number
of villages in the west of the district had to be undertaken .
The
first regular Settlement of the district, made under Regulation9
of 1833 was made in 1839-40 and gave a total revenue of Rs12,45,000, and increase of Rs
43,000 on its predecessor.
But the assessments broke
down more of or less over the whole district , and extensive reductions were necessitated almost immediately. The major reason attributed for this failure was the famine of
1837-38 . A large proportion of
land which had been thrown out of
cultivation by the
famine, was again brought under the plough. no of only were these lands assessed but
the unploughed waste also was called upon to pay its quota of revenue. Subsequently the cultivation , instead of spreading,
declined, the condition of the
tenantry deteriorated and
in consequence the zamindars found
themselves unable to meet
the government demand . The
debts which they were obliged to contract during the
famine years still hung over them , the
money-lenders began to press for
payment and refused further advances.The
result was a revision of the assessment in 1844.
This revision resulted in a
reduction of jama from Rs 12,45,000 in 1840 to Rs 10,45,000 in 1845-46 ,
rising gradually to
Rs 11,40,000 in 1850-51. These
measures restored the district to prosperity. In1850-51 the area under the plough
was 9 per cent in excess of the
cultivated areas of 1836-37. In
the year when the revised
assessments reached
their maximum, we find the district
in a higher state of prosperity and its
revenue more punctually paid , than at any period since the
cession in 1801. Neither the
anarchy consequent on the freedom struggle of 1857-58 nor the famine appears to have
to have inflicted other than a temporary
check on the advance of the
district to recovery.
The revised assessment raised the
government demand in
1870to Rs 12,76,430 an increase of Rs 1,55,141 or 13.84 per cent . The increase
was justified on the grounds f increase in cultivation , irrigation
This
Settlement also underwent a stage of revision in 1891-92 in four
lout of five tahsils of the
district and resulted in an aggregate reduction
of Rs 30,000 of the whole demand
.The principal
causes for this revision
were floods in Kali,
deterioration of crops
due to wet seasons and the spread of Kansgrass and the
damage from the super-saturation and water logging due to the Bhognipur branch
canal .
Before
the next Settlement was conducted
in 1902-03 traverse survey of the whole district
was made during 1898 to 1901
, and skeleton
maps of each village were
prepared. Actual possession
was the basis of the new record,
and all disputed entries were noted in
a dispute list for subsequent adjudication . The
field work which began in November 1899, and was completed in October
1903,at a total cost
of Rs 1,52,895.
The attestation
was carried on from
November, 1901 to March ,1904. On receipt of the rough
records from the survey office the
khatauni and khewat slips were distributed
through the patwaris to
each tenant and zamindar affected. Disputed cases were either
decided them and there in the presence
of the assembled villages or
later on by
trial.
Simultaneously with the work of
attestation the survey officers supervised the work of the classification of the soil.The
classes having been decided on
by settlement
officer, the soils in each village were roughly marked off on
the map by kanungos and amins,
trained for this purpose by him and
were checked by the deputy collectors. In due course they were examined personally by
the settlement officer on the
spot, and corrected where necessary
. The prevailing rent
rates were at the same time
continuously ascertained and noted. But
the actual circles formed at the
assessment differed in no noteworthy
respects from those adopted at
the earlier Settlement , the
natural soil division of the
district affording a
ready and sound basis for differentiation .
The assessment
sanctioned aggregated Rs 13,57,361 an all-round percentage of 47.93 of the total net assets of
the district : this aggregate revenue, however not being reached till
after ten years , but
progressively form and initial
revenue of Rs 13,53,069 .The
expiring demand of the year of
record being RS 12,69,932 ,
the new aggregate was thus an increase of Rs 87,441 or 6.89 per cent .
The distinguishing feature of this
assessment was that
it was based on the actual assets
and , not like the previous
settlement, on a valuation , that
is , on an estimate of what the
value of the land ought to be.The
assessment rent rates were similar to
those which prevailed twenty years
before .
In 1926, the Agra Tenancy Act was passed in order to
ameliorate the conditions of the tenants and
to relive them of the
oppression of the zamindars.Under this Act most of the tenants were confirmed in their
positions and the
tenancies were made heritable.
In 1937
, the first Congress ministry
took over the government of the
province and passed the U.P.
Tenancy Act, 1939 (Act 16 of 1938), the tenants' rights in
holdings were made hereditary and
the fear of enhancement of rent
except at the time of Settlement was largely
set at rest. The tenants were also
given the right
to make improvements on their
lands. This security of tenure and fixity
of fair rent was provided for
tenants throughout the
province.
Despite
the protection extended to the tenants in
the Act, the land - holders were
still great impediments to the
prosperity of the cultivators. There fore, in 1946 when the
Congress party resumed office, a committee to deliberate on the abolition of
zamindari system was formed. According to the data collected by the committee
there were in 1945 ( 1352 F Fasli) 3,61,668 persons cultivating or otherwise occupying
land and the total
number of holdings occupied an
area of 10,80,443 acres. The average size of
a khalsa holding was 3 acres but
land was most unevenly distributed.
Relevant particulars as on June 30,1945 are given as below:
| Size of holding (in acres) | Total Number of personal occupying land | Total area (in acres) |
| 0.5 | 54,248 | 17,526 |
| 0.5 to 1 | 38,859 | 31,236 |
| 1 to 2 | 55,174 | 84,832 |
| 2 to 3 | 34,370 | 88,219 |
| 3 to 4 | 21,698 | 76,767 |
| 4 to 5 | 13,648 | 63,157 |
| 5 to 6 | 9,379 | 52,751 |
| 6 to 7 | 6,553 | 42,905 |
| 7 to 8 | 4,245 | 32,672 |
| 8 to 9 | 3,120 | 26,818 |
| 9 to 10 | 2,372 | 22,882 |
| 10 to 12 | 3,042 | 33,964 |
| 12 to 14 | 1,930 | 25,182 |
| 14 to 16 | 1,128 | 17,161 |
| 16 to 18 | 684 | 11,777 |
| 18 to 20 | 507 | 9,649 |
| 20 to 25 | 700 | 15,798 |
| Over 25 | 755 | 30,315 |
After
the attainment of Independence by India , the government upon the
recommendations of th U.P. Zamindari Abolition
Committee,1946, introduced a bill which was passed as the
U.P. Zamindari Abolition and Land Reforms Act, 1950 (U.P. Act 1
of 1951) , doing away with the system of intermediaries and replacing
the multiplicity of tenures
existing in this district
, as elsewhere, by only
three types; the bhumidhar, the
sirdar and the asami. Every
intermediary whose right, title or interest in
any estate was acquired under the provisions of
the Act became entitled to receive
compensation according
to the scale laid down in the Act.
Upto
1974-75 , the total amount of compensation assessed in
the district came to Rs 1,24,64,555
of which a sum of Rs 14,43,275 was paid
in cash a sum of Rs 81,20,830 in bonds to
65,547 intermediaries. Intermediaries with
comparatively smaller estates were entitled to receive
a rehabilitation grant as well.
Such intermediaries, numbering 18,016
received rehabilitation grant in
this district till 1974-75 and an amount of
Rs11,48,097 was distributed among
them out of which a sum of Rs 1,11,86,300 was
paid in cash and a sum of Rs
2,94,797 in bonds.
Under the Act, intermediaries became
bhumidhars of their
sir and khudkasht lands and groves.Certain
other tenure-holders also acquired the same status in land under their
cultivation provided they fulfilled certain
specified conditions. A bhumidhar possesses
permanent heritable and transferable rights in
his holding from
which he can not be ejected
.Certain other categories of
tenants who did not acquire bhumidhari
rights became sirdars of the land their cultivation. A
sirdar has permanent
and heritable interest in his holding but
he can not transfer it. He
may use his land only for
purposes of agriculture,
horticulture and animal husbandry . He can
, however ,acquire bhumidhari
rights in his holding by paying to the
government a sum
representing a specified multiple (now 20 times) of his annual rent. Certain bhumidhars and
sirdars are entitled to sublet
their lands, for example,
those employed in the
defence services of invalidated by age
or injury.An asami is a
lessee of a bhumidhar, a sirdar or the gaon sabha. He has neither heritable nor transferable rights and is liable to
ejectment for void transfers or on the extinction of the rights of
the bhumidhars or sirdars concerned, or for contravention of any other
provision of the Act.
In 1973-74 the numbers of tenure holders and
holdings with their total areas were as
follows:
| Tenure Holders | No. of Tenure Holders | No. of Holdings | Area in Hectares |
| Bhumidhars | 1,63,015 | 1,52,015 | 2,41,771 |
| Sirdhars | 3,24,529 | 3,04,029 | 5,43,771 |
| Assamis | 995 | 915 | 1,933 |
| Adhivasis | 17 | 15 | 20 |
Bhumidhars and sirdars have been
made jointly
responsible for the payment of land revenue to
which their holdings are assessed. The Act also established
land management committees for the management of lands not comprised in any
holding or grove, forests within the village boundaries, tanks, ponds and fisheries, hats,
bazars and melas other sources of income
vested in the gaon sabha.
Bhoodan
In 1951. Acharya
Vinoba Bhave initiated in Uttar Pradesh
the Bhoodan movement with the
object of receiving land gifts for
the landless. The State Government ,
there fore, passed the U.P.Bhoodan Yojana Act, 1952, In reponse people donated 254 hectares of land out of which
an area of 242 hectares has been
distributed.
Imposition of Ceiling on
Holdings
The U.P. Agricultural
Income-tax Act, 1948 was passed to tax agricultural
income in excess of Rs 4,200 per annum. The
tax was not payable by land -holder
if he did not cultivate more
than 30 acres of land . This Act was replaced by the U.P. Large Land
Holding Act, 1957, which imposed a tax on all
land holdings , the annual income of which
exceeded Rs3,600 A land -holder who
did not cultivate more than 12 hectares of land was exempted from the payment of
the tax under
this Act. The tax was levied on a
As a step towards social and economic
justice by way of providing land to the landless and
agricultural labour so as to bring about an equitable distribution of land, the
Uttar Pradesh Imposition of Ceiling on Land
Holding Act, 1960 (subsequently amended in 1972), was enforced in the
district on 3rd January, 1961. It replaced
the U.P. Large Holding Tax Act,1957. Under this Act, the maximum area of a holing was fixed at
16.19 hectares of fair quality land . If, however, the number of members of the
land -holder's family was more than five, he was allowed to retain for
each additional member, an area of 3.25 hectares of land, subject to a
maximum of 9.72 hectares of such additional area. As the
surplus land held by a tenure holder in excess of the ceiling area vested
in the State Government, the tenure holders became entitled to receive
compensation. The number of land-holders affected by the provisions of
the Act was 19. So far an area of 363.8 hectares of land has
been declared surplus, of which an area of 105 hectares has been settled
with the tenure holdres. the total compensation assessed amounts to Rs 48,947 of which
a sum of Rs 31,996 has been paid.
The U.P. Imposition of Ceiling Act, 1972,
has come into force from 8th June, 1973 in this district
.Under this Act, 486, tenure holders have served with
notices, and 383 cases disposed of . An area of land
measuring 862 hectares has been declared surplus.
ADMINISTRATION OF TAXES
OTHER THAN LAND REVENUE
Central Taxes
The Central Government taxes consist of excise, income-tax, and estate duties.
Central Excise-- For purposes of
central excise, the district falls under
the jurisdiction of the central
excise division , Agra.
The excise revenue collected in the
district form
1971-72 to 1975-76 was as under :
| Year | Amount (in Rs.) |
| 1971-72 | 2,69,210 |
| 1972-73 | 3,49,205 |
| 1973-74 | 4,62,444 |
| 1974-75 | 5,60,071 |
| 1975-76 | 10,35,548 |
Income-tax-- This is one
of the important sources of the
Central Government. For collection of the
taxes, the district falls within
the administrative control of the
income-tax officer stationed at Mainpuri .
Wealth-tax and
Gift-tax--The taxes imposed under the provisions
of the Wealth Tax Act, 1957, and
the Gift Tax Act, 1958, are also
collected by the income - tax department.
Estate Duty-- Estate duty
is levied under the provisions
of the Estate Duty Act, 1953,on
the property left by deceased persons. District Mainpuri
falls under the Estate Duty circle, Agra, under the charge of an assistant controller.
The following
statement shows the total
number of assesses and the
amount of estate duty collected in
the years 1974-75 and 1975-76:
| Year | No. of assesses | Amount of Tax (in Rs.) |
| 1974-75 | 3 | 19,350 |
| 1975-76 | 4 | 1,966 |
State Taxes
Excise, sales-tax , stamp
duty registration
fee, tax on motor vehicles, entertainment tax, etc; are the other
principal sources of revenue to the State
Government.
Excise--Under the U.P. Excise Act, 1910, a deputy
collector performs the
powers of the district
excise officer . For purposes of
excise administration the district
has been divided into two circles. Circle I consists of
the Mainpuri and Bhongaon tahsils with
headquarters at Mainpuri.
Circle 2nd with its headquarters at
Shikohabad consists of tahsils Shikohabad, Jasrana and Karhal. Two
were- houses, one at Mainpuri and the other
Shikohabad, are in the charge of
two excise inspectors posted in the district.
Liquor-- At present there exists no
distillery in the district. The contract supply system has been in operation since 1905.
Each year, shops of country spirit, bhang and tari are put to auction and the highest bidder is generally given the
contract and license for one
year. The number of liquor
shops at Mainpuri , Bhongaon,Shikohabad ,Jasrana and Karhal are 9,10,8,5 and 5 respectively .
Opium-- The use of opium
which was common in the district before
1857 has almost disappeared. There
are only two permit
holders in the district, one each at Mainpuri
and Shikohabad . Opium is
supplied to this district by the
government factory at
Ghazipur and its consumption aggregates about 55 grams.
There are no ganja and
shops in the district
, only bhang shops totalling32 are operating in the district
. The use of tari is exceedingly common and
about 5,000 persons are addicted to it .
The
following statement shows the sale of country spirit form 1963 - 64 to
1974 -75:
| Year | Sale in L.P. Litters |
| 1963-64 | 48,131.1 |
| 1964-65 | 34,864.2 |
| 1965-66 | 50,801.6 |
| 1966-67 | 73,034.6 |
| 1967-68 | 91,308.8 |
| 1968-69 | 86,783.1 |
| 1969-70 | 79,023.5 |
| 1970-71 | 76,894.8 |
| 1971-72 | 83,760.7 |
| 1972-73 | 93,887.4 |
| 1973-74 | 1,15,831.8 |
| 1974-75 | 1,17,421.0 |
The following
statement shows the consumption of opium and bhang in the
district from 1963-64 to 1974-75 :
| Year | Opium in grams | Bhang in Kg. |
| 1963-64 | - | 2,686 |
| 1964-65 | - | 3,689 |
| 1965-66 | - | 4,907 |
| 1966-67 | 115 | 4,533 |
| 1967-68 | 148 | 3,497 |
| 1968-69 | 66.5 | 2,742 |
| 1969-70 | 17 | 2,273 |
| 1970-71 | - | 2,330 |
| 1971-72 | - | 2,320 |
| 1972-73 | - | 2,333 |
| 1973-74 | - | 2,411 |
| 1974-75 | 55 | 2,661 |
The
number of assesses and the amounts collected in
respect of important commodities in 1974-75 are given in the following statement :
| Commodity | No. of Assesses | Amount of Tax (in Rs.) |
| Food-grains | 104 | 16,35,432 |
| Oil-seeds | 93 | 9,72,939 |
| Glassware | 5 | 8,12,672 |
| Electric goods | 13 | 20,47,945 |
| Bricks | 62 | 6,84,595 |
| Cement | 39 | 3,84,238 |
| Bicycles | 15 | 92,780 |
| Kirana | 48 | 1,75,562 |
| General merchandise | 57 | 1,45,927 |
| Iron and steel | 16 | 81,753 |
The
following statement shows
the total amount of tax collected in the district from 1970 -71 to 1974-75 :
| Year | Amount (in Rs.) |
| 170-71 | 35,05,248 |
| 1971-72 | 38,97,723 |
| 1972-73 | 44,44,772 |
| 1973-74 | 61,17,731 |
| 1974-75 | 84,53,177 |
Stamps and
Registration
Under the
Indian Stamps Act, 1899, stamps are classified as judicial and non- judicial
. The former are affixed where
court-fee is to be paid and the latter on bills of
exchange, receipts involving
a sum of Rs 20 or
more and documents in respect of which
stamp duty is payable.
Income from this source also
includes fines and penalties realised under the Act.
The receipts
under this head during the five years
ending with the year 1973-74 were as follows :
| Year | Sale (in Rs.) | |
| Judicial | Non-Judicial | |
| 1969-70 | 8,23,794.75 | 1,16,924 |
| 1970-71 | 10,68,857.00 | 1,32,288 |
| 1971-72 | 12,98,416.00 | 93,400 |
| 1972-73 | 10,72,212.50 | 67,422 |
| 1973-74 | 19,96,775.00 | 83,612 |
Documents such as instruments of gifts , sale or leases of
immovable property, and those relating to
shares in joint-stock
company have to be registered under
the Indian Registration
Act , 1908. There are five
sub-registrars in the district who are posted at
Mainpuri ,
Shikohabad, Jasrana, Karhal and
Bhongaon
The following statement
shows the income and expenditure on
the establishment of the
registration department during
1970-71 to 1973-74 :
| Year | Income (In Rs.) | Expenditure (In Rs.) | No. of documents registered |
| 1970-71 | 3,53,620 | 48,051 | 9,447 |
| 1971-72 | 3,36,755 | 52,628 | 11,885 |
| 1972-73 | 3,35,216 | 87,448 | 8,247 |
| 1973-74 | 6,01,832 | 49,547 | 12,571 |
Tax on Motor
Vehicles
The motor
vehicles in the district are taxed
under the U.P. Motor Vehicles Taxation Act, 1933 (Act V of 1935 ), and the
Indian Motor Vehicles Act , 1939.
The following
taxes were realised under the different Acts in the Agra region.
| Year | Act of 1935 | Act of 1939 |
| 1971-72 | 99,40,540 | 8,30,197 |
| 1972-73 | 79,58,404 | 7,47,462 |
| `973-74 | 68,85,881 | 7,99,411 |
| 1974-75 | 91,76,623 | 7,77,284 |
| 1975-76 | 1,05,70,862 | 7,85,581 |
| Up to June 1976 | 26,83,718 | 2,85,093 |
Under
the provisions of the U.P. Motor Gadi (Yatri-kar) Adhiniyam, 1962, a tax was
imposed on passengers traveling in
public or
private motor
vehicles on hire since
October 15,1962 .
The
following statement shows the amount of tax collection in the AGra
region from 1971-72 to June 1976.
| Year | Amount (in Rs.) |
| 1971-72 | 29,34,619 |
| 1972-73 | 31,23,071 |
| 1973-74 | 35,79,280 |
| 1974-75 | 32,55,699 |
| 1975-76 | 38,15,520 |
| Up to June, 76 | 98,44,75 |
The Moor Gadi
(Mal-kar) Adhiniyam, 1964, provided
levy of a tax on goods
goods carried by motor vehicles. It
was enforced in the district
on November 16,1964. The following statement shows the
amount of the tax collected
under it in the
AGra region
from 1971-72 to June, 1976 :
| Year | Amount (in Rs.) |
| 1971-72 | 36,89,779 |
| 1972-73 | 40,94,893 |
| 1973-74 | 43,14,542 |
| 1974-75 | 62,23,053 |
| 1975-76 | 52,61,469 |
| Up to June, 76 | 14,56,610 |
Entertainment and
Betting Tax
Entertainment tax is realised from
the permanent and visiting cinemas and other
places of entertainment. the tax on entertainment
is levied under the provisions of
the U.P. Entertainment and Betting Tax
act,1937 .An entertainment tax
inspector has been posted in the
district . The
following statement shows the amount
of tax collected between the year 1969-70 to 1974-75 :
| Year | Amount (in Rs.) |
| 1969-70 | 2,44,619 |
| 1970-71 | 3,44,227 |
| 1971-72 | 4,47,304 |
| 1972-73 | 4,93,352 |
| 1973-74 | 5,81,240 |
| 1974-75 | 5,15,464 |
