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 |