What are the main sources of land revenue?

A) Agricultural Land Tax

B) Water Tax

C) Non-agricultural land assessment.

The correct answer is A, B, and C.

Key Points

• Agricultural Land Tax is one of the primary sources of land revenue in India, levied on income generated from agricultural land.
• Water Tax is a tax levied on the use of irrigation water, contributing significantly to land revenue in agricultural regions.
• Non-agricultural Land Assessment involves the assessment and taxation of land used for non-agricultural purposes such as industrial, commercial, or residential purposes.
• These taxes form a critical revenue source for state governments, particularly in regions where agriculture and land-based economic activities dominate.
• Land revenue is collected and managed by state governments as per the Constitution of India, which lists it under the State List.

Additional Information

• Land Revenue System: The land revenue system in India dates back to ancient times and was formalized during British rule through systems like Zamindari, Ryotwari, and Mahalwari.
• Constitutional Provision: Land revenue falls under the State List in the Seventh Schedule of the Indian Constitution, giving states exclusive power to legislate on it.
• Modern Use: Revenue collected through these sources is often used for state welfare programs, infrastructure development, and rural development initiatives.
• Challenges in Collection: Issues such as under-assessment, evasion, and lack of updated land records can reduce the efficiency of land revenue collection.
• Digitization of Land Records: Programs like the Digital India Land Records Modernization Programme (DILRMP) aim to create a transparent, efficient, and updated land revenue collection system.