Post on 20-Nov-2014
description
.
Jamabandhi.
.
Inspection.
Demand- Collection- Remittance.
.
SMART INSPECTION.
.
Inspection.
Demand- Collection- Remittance.
.SMART INSPECTION.S- Specific.M- Measurable.A- Achievable.R- Result oriented.T- Time bounded.
.SMART INSPECTION.
1.External Inspection. (Reconciliation)2.Internal Inspection. (Jamabandhi)
JAMABANDHI.Treasury.
BankBank Citizen.Citizen.
ReconciliationReconciliation
.
.
Internal audit without reconciliation..?
JAMABANDHI.
It is the annual audit in village offices.
JAMABANDHI. Demand.
CollectionCollection Remittance.Remittance.
JamabandhiJamabandhi
JAMABANDHI.
Objectives.
1.Proper Demand.2.Proper Collection.
3.Proper Remittance.
Demand.
1.Basic Tax2.LROBT3.Building Tax/Luxury tax4.Plantation Tax.5. Irrigation.6.Revenue Recovery.
LROBT.1.Collection Charge. 5% 7.5%2.Plan fee.3.PV fee.4.Plan fee.5.Survey Charge.6.Demand Notice Fee.7.Tree value/Tree loss.8.Sand auction/QF.
STARTING..
Nalvazhy- Odukku- Receipt.
Prepare ADAVU statement.
STARTING..
Receipts- Account 181.mistakes.2.Whitener.3.Reason for cancellation.
ADAVU. BT/BT/PT/Irrgn/LROBT/RR/Taluk/TOTAL
Apr1 Apr2May1May2June1June2------------
Total,
JAMABANDHI.
Registers & Accounts.
15 Registers.
23 Accounts.
JAMABANDHI.
2 Permanent Registers.
1.Settlement Register.
2.Basic tax Register.
JAMABANDHI.
2 Permanent Registers.
1.Settlement Register.
2.Basic tax Register.
JAMABANDHI.
1.Settlement Register. It is the register prepared during the period of Revenue Settlement(1930). It contains details of all types of land in the district.
JAMABANDHI.
2.Basic tax Register.It is the Register of Land prepared after Resurvey.It is prepared in the order of survey/sub division number.It has a supplementary register.
JAMABANDHI.
2.Basic tax.It is tax on Land.
JAMABANDHI.
Category of Land.
1.Dry. ( Purayidam )2.Wet. ( Nilam )
JAMABANDHI.
Category of Land.
1.Government Land.2.Assessed Land. ( Registered Land)
JAMABANDHI.
Government Land.
1.Tharisu.( Assignable Land.)2.Purampoke.(Required for public purpose)
JAMABANDHI.
Government Land.
1.Tharisu.( Assignable Land.)2.Purampoke.(Required for public purpose)
REGISTERS.
2. Register of Governement Land.Purampoke register.Purampoke,nalathu purampoke,Excess land,
1 1
REGISTERS.
Tree Register.
2 2
REGISTERS.
Plantation Register.
3 3
REGISTERS.
Pokkuvaravu Register.
4 4
No PV…..?
Kaivasa Register.
567 REGISTERS.
Land Assignment Register.
List of assignable land appd by collector.Does not include surplus land
5 5
567 REGISTERS.
Land Assignment Application
Register.
6 6
567 REGISTERS.
Land Assignment Register of
protected trees.
7 7
REGISTERS.
Irrigation Cess Register.
Major irrigation.Minor Irrigation.Lift Irrigation.
8 8
REGISTERS.
Land Relinquishment Register.
Road/Anganwadi/well
9 9
REGISTERS.
Land Acquisition. Register.
10 10
REGISTERS.
Personal
Registers/outward Register/notice register.
11 11
REGISTERS.
Register of Survey Instruments.
13 13
24 Accounts.
Basic Tax Kooduthal –
kuravu.2 partsAcre/cents…….punishable
offence.
1 1
kooduthal
1.Assignment.2.Survey settlement.3.Court order.4.Govt.order.5.PV
Kuravu.
1.Ponnum Vila.2.Relinquishment.3. sea/river4.Escheated property.5.Bought in land. contributes p.1 of 15
24 Accounts.
Pokku varavu
Register.
2 2
24 Accounts.
Prohibitory tax.
Nirodhana karam.
3 3
24 Accounts.
Land assignment.
Bhoomi Pathivu.
Tharavila/ thadivila/sy charge
Contributes page 2 of 15
4 4
24 Accounts.
Lease Account. Paattam.
License fee/rent.
Contributes page 2 of 15
5 5
24 Accounts.
Land Revenue other than
Basic Tax.(Do not include other DCB items)
contributes page 2 of 15
6 6
24 Accounts.
Arrear Account. Kudisikha account/
Arivu number.BT/LROBT/palavaka.Contributes to 14 and 15
7 7
24 Accounts.
Thandaper Account.(Chitta)
8 8
JAMABANDHI. BTR
ThandaperThandaper FMBFMB
Land RecordsLand Records
24 Accounts.
Nalvazhy.
adavu.
9 9
24 Accounts.
Karam Pirivu account.
All LR ITEMS- village &taluk pirivu.adavu contributes to 14=should tally with dcb collection.
1010
24 Accounts. Excess collection.Adhika
pirivu account.- should tally with dcb
1111
24 Accounts.
Thavana odukku.
1212
24 Accounts.
Remission &Write off.
(Niruthal Kuravu.)
1313
24 Accounts.
Demand Collection Balance.lr
1414
24 Accounts.
Thavana mudakkam.
1515
P-1 Basic Tax Nilam Purayidam Total current arrear Total demand Area/tax A/T A/t Rs/Ps Old/NewPrevious DemandKuravuKuravu neeki BalanceKooduthalKooduthal ulppede.
P-2 LROBT Current Demand, 4 columns/Itemwise demand/ C/ A/ T 1 previous demand. l 1. cc 2.Thannandu Kuravu. l 2. Sy 3kuravu neeki. l 3. DN 4Thannandu kooduthal l ---5Kooduthal ulppede. ----
P-3 Plantation Tax Tax Thengu/Kamuku/Rubber/Kappy/Tea1 previous demand. 2.Thannandu Kuravu. 3kuravu neeki4Thannandu kooduthal l ---5Kooduthal ulppede. ----
P-4 Irrigationion Tax
puthumuthal/arrearScheme-11 previous demand. 2.Thannandu Kuravu. 3kuravu neeki4Thannandu kooduthal l ---5Kooduthal ulppede. ----Scheme-2
P-5 Building Tax No of Buildings demand collection balance
Up to prev year
Current year.
P-6 DCB
Basic TaxPlantation Tax.Irrigation Tax.Building TaxLROBT
P-7 Annual Basic Tax Account.
govt land/ assessed land/non taxable
1 previous demand. 2.Thannandu Kuravu. 3kuravu neeki4Thannandu kooduthal l ---5Kooduthal ulppede.
P-8 Assessed Land Account.
nilam purayidam total
Taxable
Non taxable
24 Accounts.
Capital Account.
Selling price of govt properties.
1616
24 Accounts.
Thavana muthal
Account.
1717
24 Accounts.
Account of Receipt Books.
1818
24 Accounts.
Interest Account.
contributes to 15
1919
24 Accounts.
Irrigation Account.
2020
24 Accounts.
Irrigation Account.
Annual demand
2121
24 Accounts.
Plantation Account.
2222
24 Accounts.
Loan Account.
2323
24 Accounts.
Revenue Recovery Ledger.
2424
LAND
1. Government Land.
2. Registered Land.
REGISTERS.
2. Register of Governement Land.Purampoke register.Purampoke,nalathu purampoke,Excess land,
2 2
License for erection of
wall/fence/building –Rule 28.
HH
.
• T.J Joseph.• Adhikarathil.• S H Mount.• Kottayam.
.
• .