THIS CHAPTER DESCRIBES IN BRIEF THE FUNCTIONS OF VARIOUS GOVERNMENT DEPARTMENTS ENTRUSTED with collection of revenue and also gives their historical resume. The description of some of the departments is given below.
LAND REVENUE
(For detailed history of Land Revenue refer Gazetteer of Bombay City and Island, Vol. II, 1910.)
Of the system of administration during the epoch of Hindu and Musalman sovereignty no record remains, save the remarks of a few Portuguese writers to the effect that land was rented annually for a fixed sum of money during the period of Musalman rule and this system might have been in vogue at the time of Raja Bimb. When Portuguese obtained possession of the islands they found a land system resembling that which had obtained in Goa. They styled the system arrendamento i.e., hiring or renting.
Between 1664 and 1668, while Bombay was under the Crown the attempt to inquire into titles and assess the land-holders caused such serious injustice and discontent that the East India Company instructed their President to forego inquiry into title and in conjunction with the landholders to fix a lump sum as their rent payment, leaving their senior land holders to allot his share to each individual holder. From 1674 onwards as population increased Crown lands were assigned for their accommodation. The building of houses and warehouses was allowed on a lease for a period not exceeding 61 years at moderate quit rent payable half yearly. Marshy lands were drained and rendered fit for cultivation and given on lease. Another important event in connection with the land administration of Bombay was the seizure of lands of the Jesuits who had assisted the Siddi while he was on the island of Bombay. Some of the forfeited lands were in 1694 restored to the proprietors on their paying 1/4 th of value of their estates, after a period varying from 4 to 8 months. After the war many estates were left tenantless. These were assigned to the Hindu soldiers who were placed on half pay but had to remit half the produce of those lands to the Company. A considerable portion of Crown lands had been alienated by the year 1707-08.
The War with Siddi created a new class of tenants who held land on' lease. But there was great default in the payment of revenue and various expedients, such as boat tax in 1684 and a house tax in 1688, were introduced for keeping up the revenues of the islands. In 1718 quit-rent was imposed to reimburse the Company for the charges they were put to for fortifications.
The lands however did not appear to have been allotted on any established system. There was not a single square yard of Crown landupto 1731 leased on conditions clearly descriptive of the nature of tenure or of the intentions of the parties. In 1731 and at intervals throughout succeeding years attempts were made to establish the Crown ownership of land then occupied, to preven' irregularity in collection of quit and ground rent. The land revenue collection about the close of this period was : ground and quit rent, Rs. 5,787; pension, Rs. 7,454 and batty ground Rs. 10,085.
The lands however did not appear to have been allotted on any established system. There was not a single square yard of Crown landupto 1731 leased on conditions clearly descriptive of the nature of tenure or of the intentions of the parties. In 1731 and at intervals throughout succeeding years attempts were made to establish the Crown ownership of land then occupied, to preven' irregularity in collection of quit and ground rent. The land revenue collection about the close of this period was : ground and quit rent, Rs. 5,787; pension, Rs. 7,454 and batty ground Rs. 10,085.
Attempts were made to reclaim land from sea, lands so recovered being assigned to individuals at a nominal rental on condition of their improving them. These lands were known as salt batty grounds. Regular leases were introduced in 1758 and measures were pursued to ascertain and preserve the rights of public. In order to reimburse expenses which Company had incuired in increasing the fortifications and the works on the islands for the security of inhabitants in general tax was ordered in 1758 to be levied on produce of all landed estates. With this arrangement there was a considerable improvement in the revenue of the islands as in 1750-51 total land revenue was Rs. 21,299 which increased to Rs. 29,297 in 1760-61.
Between 1760-1800 many important events in connection with land administration took place such as survey proposals in 1772, grants of land to noteworthy persons, purchase of lands for public purpose and Government buildings, etc.
The earliest legislation for the purpose of administering land revenue w Bombay was Regulation XIX of 1827. This Act was repealed and superseded by the Bombay City Land Revenue Act, 1876. Under this Act the Collector of Bombay was the chief controlling authority in all matters connected with land revenue. The survey of 1811-27 introduced order by removing chaos prevailing since 1803. Finally in 1827 rules for assessment and collection of land revenue were passed and these formed the basis of the Bombay City Land Revenue Act of 1876. The Act was later modified in 1900.
For each of the several items of land revenue denominated pension and tax, quit and ground rent, foras, toka, etc., there was a separate rent roll showing name of each holder and amount due by him. The practice to collect land revenue through the receivers was abolished in 1880 and the holders themselves were required to bring their dues to the Collector's office.
The land revenue was divided into fixed or permanent and fluctuating or miscellaneous. In 1841-42 fixed land revenue was Rs. 65,893 which increased to Rs. 84,569 in 1871-72.
Top
SALES TAX DEPARTMENT
One of the major sources of income of the State today is the sales tax collection. Sales tax though introduced recently is not new to the financial administration of the State, and we find innumerable references to taxes collected on the sale of commodities during the mediaeval and Maratha times.
The heavy trade and commercial activities in Greater Bombay result into major collection of sales tax, as out of Rs. 386.79 crores of total sales tax collection in the entire State during 1975-76, the Bombay city division alone contributed Rs. 301.61 crores. Another factor to be noted in this connection is that a separate division exists for the city area manned by a sufficient number of personnel.
Sales tax was first introduced in the former Bombay Province in 1946. The tax levied under the Bombay Sales Tax Act, 1946, was a single-point tax levied at the last stage of chain of sales from a manufacturer or importer to the consumer. However, during the last few years this levy of sales tax has undergone many changes. In 1952, the single-point levy was replaced by a multi-point levy which continued to be in force upto 1954. From 1954 to 1959 the city alongwith the surrounding regions had a scheme of taxation popularly known as the two-point levy of tax. The system of sales tax under the Bombay Sales Tax Act, 1959, is a composite system consisting of three kinds of taxes.
These are sales tax, general sales tax and retail sales tax. Sales tax is levied at the point of the first sale of any goods by a registered dealer in the State the susbequent release of the said goods not being taxed again. General sales tax is levied at the last stage of sale by the wholesaler to a retailer or to a consumer. Retail sales tax is levied on retail dealers.
Liability to pay Tax: For the purpose of fixing the minimum turnover of sales/purchases for liability to pay tax all dealers are classified into two broad categories viz., importers and manufacturers, and dealers other than importers and manufacturers. An importer attracts liability to pay tax on his turnover either of all sales or purchases in a year exceeding Rs. 10,000, provided that (a) the value of taxable goods sold or purchased by him during a year is not less than Rs. 2,500; and (b) the value of any goods whether taxable or not brought by him into the State or dispatched to him from outside the State during a year is not less than Rs. 2,500. A manufacturer is liable to pay tax on his turnover of all sales/purchases during a year exceeding Rs. 10,000 provided that (a) value of taxable goods sold or purchased by him during a year is not less than Rs. 2,500, and (b) value of goods taxable or not, manufactured by him during a year is not less than Rs. 2,500.
The dealers other than the above two categories are liable to pay tax on turnover of all sales/purchases in a year exceeding Rs. 30,000 provided the value of taxable goods sold/purchased by them during a year is less than Rs. 2,500. In addition to the liability to pay sales tax, general sales tax, retail sales tax and purchase tax as stated above from April 1974, dealers liable to pay tax as above, whose turnover either of sales or purchases exceeded ten lakhs of rupees in a year, the tax payable by him is increased by the levy of an additional tax at the rate of 6 per cent of the tax payable by him for that year.
Types of Documents: A dealer who is liable to pay tax is required to obtain a registration certificate under the Bombay Sales Tax Act, 1959. In addition to this, a dealer may obtain different documents such as licence, authorisation, recognition and permit.
A holder of licence is entitled to make purchases of goods free of general sales tax in schedules B, D and E of the Bombay Sales Tax Act, 1959 for the purpose of resale inside the State or in the course of inter-State trade or for export outside India within nine months from the date of purchases. A holder of an authorisation can purchase any goods free of tax for the purpose of resale in the course of inter-State trade or for export outside India within nine months from the date of purchase. An authorised dealer can also make purchase of goods at a concessional rate of 4 per cent for the purpose of sale at his place of business outside the State for which he is registered under the Central Sales Tax Act, 1956.
A dealer holding recognition can purchase the goods specified in his recognition at the concessional rate of sales tax at 3 per cent for the purpose of use in the manufacture of taxable goods in the State for sale or for use in packing of any goods so manufactured. A permit holder can also make purchases on behalf of his principal who is outside the State at a concessional rate of 4 per cent provided the principal is registered under the Central Sales Tax Act, 1956.
Ordinarily dealers are required to furnish returns for each quarter of a year. However, in the last quarter of the financial year, they have to furnish monthly return. The Commissioner of Sales Tax, however, exempts a section of dealers to furnish quarterly returns if they fulfil certain requirements under the rules. Before furnishing the returns, a dealer is required to pay into the treasury the amount of tax payable according to the return and attach a copy of the chalan. Provision has been made requiring dealers whose turnover of sales/purchases exceeds Rs. 10,00,000 in the previous year to make monthly payment of tax on the basis of average of previous year.
The following statement shows the number of registered dealers in the Bombay City Division registered under the Bombay Sales Tax Act, 1959:—
|
|
|
1960-61 |
1965-66 |
1970-71 |
1975-76 |
| |
|
|
|
|
A |
5,951 |
8,641 |
8,965 |
10,049 |
B |
8,728 |
8,107 |
10,634 |
12,254 |
C |
7,618 |
9,896 |
12,298 |
16,031 |
D |
2,573 |
6,527 |
8,616 |
10,440 |
E |
2,787 |
3,930 |
5,273 |
6,767 |
F |
1,750 |
2,565 |
3,992 |
5,809 |
G |
2,289 |
3,429 |
5,165 |
7,105 |
H and I |
3,473 |
6,261 |
13,545 |
25,656 |
|
|
|
|
|
Total |
35,169 |
49,356 |
68,488 |
94,311 |
During 1980-81, there were 1,32,587 registered dealers in Bombay City Division.
Thus it can be seen from the above statement that there is a considerable increase in the number of registered dealers since 1960-61. In 1955-56, there were only 28,424 registered dealers registered under the Bombay Sales Tax Act, 1953 in the city and suburbs of Bombay then included in Bombay Circle. Out of a total of 65,337 registered dealers in the State in 1960-61, Bombay City Division alone claimed 35,169 dealers. The same increasing trend in the number of dealers was noticed in 1970-71 when out of 1,30,344 registered dealers in the State there were as many as 68,488 registered dealers in Greater Bombay.
As regards dealers holding different documents under the Bombay Sales Tax Act, 1959, the position since 1960-61 for a few years was as below:—
|
No. of dealers holding |
|
Licence |
Authorisation |
Recognition |
Permit |
| |
|
|
|
|
1960-61 |
10,289 |
6,672 |
6,193 |
915 |
1965-66 |
10,717 |
7,876 |
7,637 |
648 |
1970-71 |
12,145 |
8,717 |
7,440 |
559 |
1975-76 |
13,898 |
10,148 |
9,556 |
439 |
1980-81 |
18,904 |
15,577 |
11,402 |
461 |
The number of registered dealers under the Central Sales Tax Act, 1956 in the Bombay City Division is shown below for a few years since 1960-61 :—
| |
Year |
| |
1960-61 |
1965-66 |
1970-71 |
1975-76 |
1980-81 |
| |
|
|
|
|
|
| Bombay City Division |
21,548 |
35,318 |
45,997 |
63,136 |
94,097 |
| State of Maharashtra |
36,846 |
54,640 |
73,577 |
1,00,637 |
1,49,605 |
The department administers the Bombay Sales Tax Act, 1959; the Central Sales Tax Act, 1956; the Bombay Sales of Motor Spirit Taxation Act, 1958; the Maharashtra Purchase Tax on Sugarcane Act, 1962 and the Maharashtra Agricultural Income Tax Act, 1962. The number of dealers registered under various Acts in Greater Bombay during 1980-81 is shown below:—
Dealers registered under—
- Bombay Sales Tax Act, 1959 .. .. 1,32,587
- Central Sales Tax Act, 1956 .. .. 94,097
- Motor Spirit Taxation Act, 1958 .. .. 290
Organisation : The entire State of Maharashtra, for the purpose of sales tax is divided into three main territorial divisions, of which one division, viz., Bombay City Division looks after the work of Greater Bombay area. The Commissioner of Sales Tax is the statutory head of the Sales Tax Department. The Bombay City Division is divided for the proper administration of work into ranges and the ranges are subdivided into wards. In the city, due to the comparatively large volume of work, the divisional functions have been divided into eight administrative units, two for enforcement, and one each for appellate, computer, professional tax, legal, accounts and headquarters. During 1980-81 there were 16 Deputy Commissioners of Sales Tax, of whom eight were entrusted with administration, two with enforcement, one each for headquarters, appeals, computer, professional tax, legal and accounts matters. The Assistant Commissioners of Sales Tax put in charge of ranges numbered 68, of whom 41 were entrusted with administrative work, 7 with legal, 7 for headquarters, 5 with enforcement, four for accounts, 3 with professional tax and one for computer work. The Sales Tax Officer is the original assessing authority under the Act. He is assisted by Sales Tax Inspectors to whom the work of verification of returns furnished by dealers is entrusted.
Enforcement Work : In Bombay it was found necessary to create a special enforcement branch for the detection of evasion of tax and for intensive action against tax evaders. The branch receives a great deal of information relating to malpractices of dealers who carry on business without registration although liable to pay tax, or indulge in various types of malpractices or otherwise wrongfully exploit the provisions of the Sales Tax Laws for unlawful gains. The branch works under the direct control of two Deputy Commissioners of Sales Tax, assisted by 10 Assistant Commissioners.
During 1970-71, 37,776 cases under the Bombay Sales Tax Act were detected and prosecution was launched in respect of 336 eases. Under the Central Sales Tax Act, 13,811 cases were detected and prosecution was launched against 35.
Sales Tax Collection : The revenue realised under various Acts in the Bombay City Division along with the total collection in the State is shown below:—
| |
|
Revenue realised |
|
Particulars |
1960-61 |
1970-71 |
1975-76 |
1980-81 |
| |
(Rs.in lakhs) |
(Rs.in crores) |
Bombay Sales Tax Act— |
|
|
|
|
Bombay City division .. |
1,806.67 |
8,855.04 |
197.18 |
384.49 |
Maharashtra State |
2,293.84 |
11,156.61 |
247.76 |
505.09 |
Central Sales Tax Act— |
|
|
|
|
Bombay City Division.. |
413.28 |
3,249.82 |
71.94 |
153.56 |
Maharashtra State |
469.15 |
3,791.84 |
86.29 |
189.79 |
Motor Spirit Taxation Act— |
|
|
|
|
Bombay City Division.. |
248.78 |
922.94 |
22.24 |
48.03 |
Maharashtra State |
249.05 |
922.95 |
22.24 |
48.03 |
Purchase Tax on Sugarcane Act— |
|
|
|
|
Bombay City Division.. |
Nil |
60.95 |
1.58 |
0.16 |
Maharashtra State |
Nil |
453.60 |
17.12 |
17.62 |
Maharashtra Agricultural Income
Tax Act— |
|
|
|
|
Bombay City Division.. |
Nil |
2.85 |
0.26 |
|
Maharashtra State |
Nil |
5.13 |
0.29 |
0.23 |
The Sales Tax Department has been entrusted with the work regarding the collection of profession tax recently levied. The collection for a few years is shown below:—
Particulars |
1975-76 |
1980-81 (Rs. in crores) |
|
|
|
Profession Tax Act -
Bombay City Division |
8.41 |
16.81 |
| Maharashtra State |
13.09 |
31.56 |
Maharashtra Sales Tax Tribunal : Revenue from sales tax constitutes a major source of revenue for the State. Sales Tax is collected by the Sales Tax Officer who passes an assessment order. An appeal against this order is made to the Assistant Commissioner of Sales Tax. In order to provide a legal remedy and relief to those tax payers who feel aggrieved, the Sales Tax Tribunal has been constituted.
The Tribunal is a judicial tribunal which was constituted in 1947 under the Bombay Sales Tax Act, 1946. The majority of the members are from judiciary and this inspires due confidence in the tax payers by assuring them that their grievances against the Sales Tax Authorities are redressed quickly and due relief is obtained. It is a final judicial authority in sales tax matters which hears appeals and revisions against the orders of the Assistant Commissioners of Sales Tax. A reference could be made to the High Court on a question of law.
The procedure followed by the Tribunal is generally similar to the one prescribed in the Civil Procedure Code for hearing appeals, revisions and references. It has power of granting stay of recovery of taxes. The working of the Tribunal is so arranged that there is no inconvenience to litigants staying in different parts of the State, although the Tribunal is situated at Bombay. This is done by one or more benches of this Tribunal holding its sittings periodically at the regional headquarters. Thus every region of the State gets the advantage of a sitting, hearing and disposal of matters within the region by a Bench of the Tribunal.
Members of the Tribunal are drawn from the judiciary and include a Senior Deputy Commissioner of Sales Tax as departmental member. The members sit in Benches as {I) President—a High Court Judge, constituting one Bench, and (2) out of the remaining members, one judicial member, usually a District Judge and a departmental member sitting together. During 1977, the strength of the Tribunal was four excluding the President.
In the following statement is shown the work done by the Tribunal for a few years since 1947:—
Description of cases |
Period |
|
Last Balance |
Instituted
during ten
years
|
Disposal
during
ten years
|
Balance |
| |
|
|
|
|
|
|
Revision, reference and miscellaneous applications, Appeals and second
appeals etc.
|
1st September 1947
to 31st August 1957 |
} |
|
121 |
121 |
.. |
1st September 1957
to 31st August 1967 |
} |
|
7,861 |
6,846 |
1,015 |
1st September 1967
to 31st August 1977
|
} |
1015 |
14,312 |
13,910 |
1,417 |
1st April 1982
to 31st March 1983
|
} |
3,387 |
1,380 |
1,183 |
3,584 |
Top
STAMPS DEPARTMENT
The levying of stamp fees was first introduced into Bombay under Regulation XIV of 1815 which provided for the imposition of fees on certain classes of documents. In 1827 a new Regulation XXVIII was passed which provided for the establishment of a Stamp Office which was entrusted with the work of distributing and issuing stamps both to mofussil offices and to vendors in the city.
The present General Stamp Office, Bombay, is concerned with administration of the Bombay Stamp Act, 1958; the Bombay Court Fees Act, 1959; and the Indian Stamp Act, 1899 (so far as it relates to central items only) within the Greater Bombay area. This office also performs certain agency functions in respect of treasuries and post and telegraph offices in the entire State. Its main function is to supply stamps of all kinds to the public through the salaried stamp vendors stationed at the General Stamp Office, High Court, Metropolitan Courts, Small Causes Courts, Bullion Exchange Building, Share Bazar and Income Tax Building. In suburbs where there is no treasury, the sale and distribution of stamps is done by this office through the licensed vendors. The office also determines duty on documents presented for adjudication, certifies documents after the recovery of deficit duties and penalties; grants refund of unused or spoiled stamps; scrutinizes indents from mofussil treasuries and attends to other miscellaneous matters relating to stamps. Under the Bombay Court Fees Act certain duties in the probate and succession matters are entrusted to this office. The Government of India has also entrusted to this office the work of selling central excise duty stamps, insurance agents licence fees, stamps, etc.
Organisation: The General Stamp Office is a local depot of stamps keeping the stock of stamps worth over Rs. 12 crores. The organisation is under the control of the Assistant Superintendent of Stamps. The single lock and double lock stocks of stamps in local depot are under the charge of the Deputy Assistant Superintendent of Stamps and Supervisor. The Collector of Bombay, however, acts as the ex officio Superintendent of Stamps, but by delegation of powers and usage for all purposes, the duties are performed by the Assistant Superintendent of Stamps. The General Stamp Office is divided into several branches such as general branch, clearance list branch, adjudication and probate branch, stores branch, accounts branch and sales branch, etc. The Deputy Assistant Superintendent looks after these branches.
Statistics: Tables No. 1 and 2(Given at the end of the Chapter.) give details of receipt on account of judicial and non-judicial stamps. The following statement shows number of vendors and discount allowed to them in Greater Bombay:-
Year |
Number of Vendors |
Discount
allowed
(Rs.)
|
|
|
|
1920-21 |
10 |
54,499 |
1930-31 |
2 |
501 |
1940-41 |
9 |
1,108 |
1950-51 |
12 |
664 |
1960-61 |
13 |
7,693 |
1970-71 |
17 |
27,178 |
1975-76 |
16 |
41,846 |
1980-81 |
16 |
26,384 |
1983-84 |
13 |
29,018 |
Top
REGISTRATION DEPARTMENT
The first registration law in force in Bombay was Regulation 9 of 1827 which required all deeds relating to real property to be registered, the superintendence of registers being vested in the Senior Assistant Judge, The entire law of registration was repealed by Act XVI of 1864 for carrying out the provisions of which six registering officers, including a Registrar were appointed to the island of Bombay.
Upto 1866 the Registration Department was treated as a branch of Judicial Department, but was from that year transferred to the Revenue Department. With this the number of offices of Sub-Registrar was also reduced to two. In 1886 these two offices, situated at Fort and Mandvi, were amalgamated under one Joint Sub-Registrar and the city was formed into one district and sub-district in the following year.
The head of the organisation is the Inspector General of Registration. Maharashtra State, Pune, who is assisted by the District Registrar posted in each district. The working of this department in Greater Bombay is in charge of the Collector who functions as an ex officio District Registrar. The District Registrar is assisted in his work by the Sub-Registrar and four Joint Sub-Registrars.
The District Registrar performs functions of registration of documents under the Indian Registration Act, 1908; registration of marriages under the Special Marriages Act, 1954, and the Bombay Marriage Registration Act, 1886; and registration of births and deaths under the Births, Deaths and Marriages Act, 1886. He also hears appeals under the Indian Registration Act against the refusal to register documents by Sub-Registrars. In practice, the Sub-Registrar and Joint Sub-Registrars exercise all the powers of District Registrar except hearing appeals and applications under the Indian Registration Act. The Sub-Registrars of Bombay are empowered to accept documents for registration of properties situated anywhere in India; to condone delays in presentation of documents provided the delay does not exceed 4 months; and to refund in cases of surcharges.
Under the Indian Registration Act, compulsory registration is required in the case of certain documents and optional registration is provided for certain documents. Documents which fulfil the prescribed requirements and for which necessary stamp duty and registration fees are paid can be registered. The record of such registered documents is kept by way of a photo copy. The documents of Bombay city properties are sent to the Superintendent, City Survey Branch of Bombay Collectorate for making mutations. The photo copies of the documents relating to mofussil properties are sent to the District Registrar. Similarly certified copies from the prescribed records of registered documents are also issued to parties who apply for the same.
Generally the District Registrar and Sub-Registrar are appointed for a district and a taluka, respectively. But this organisational set-up is not applicable to Bombay. In the city of Bombay two offices were functioning separately, one for the city area and the other for the suburban area. The Bombay Suburban District was not divided into sub-districts. With the amalgamation of two offices in 1973, the Bombay Suburban District is looked after by a Joint Sub-Registrar. The post of Sub-Registrar was a non-gazetted post till now. But taking into account the heavy work-load in Bombay the Government have converted this post into a Class I post.
Statistics: The total number of documents registered in 1908 was 4714 against 3601 in 1901-02 and 2890 in 1881-82. The fees collected amounted to Rs. 1,12,000 in 1908, Rs. 66,000 in 1901-02 and Rs. 39,000 in 1881-82.
Table No. 3 shows the statistics of registered documents in Greater Bombay, while receipts and expenditure are shown in Table No. 4.(Given at the end of the Chapter)
Top
MOTOR VEHICLES DEPARTMENT
The Motor Vehicles Department with headquarters at Bombay administers various Acts concerning motor vehicles such as the Motor. Vehicles Act, 1939; the Bombay Motor Vehicles Tax Act, 1958; the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958; the Maharashtra Tax on Goods (Carried by Road) Act, 1962; and the Motor Cars, Scooters and Commercial Vehicles (Distribution and Sales) Control Order and rules framed under the above mentioned Acts. The department is headed by the Commissioner of Transport posted at Bombay and is assisted by the Regional Transport Officers in charge of regions. A statutory body viz., the Regional Transport Authority to dispose off applications for permit to ply different types of transport vehicles is constituted for each region. In order to co-ordinate and regulate the activities and policies of these Regional Transport Authorities in the State, the State Transport Authority is constituted, and the Commissioner of Transport acts as its ex officio member-secretary.
The Regional Transport Officer looks after the Greater Bombay region. He was assisted, during 1982, by 13 Deputy Transport Officers, 36 Motor Vehicles Inspectors, 24 Assistant Motor Vehicles Inspectors and other ministerial staff. The office of the Regional Transport Officer is divided into five sections which are controlled by the Deputy Transport Officers under the administrative control of the Regional Transport Officer.
The Motor Vehicles Inspectors are entrusted with the duties of inspection of transport vehicles, issuing fitness certificates and learners' licences, carrying out tests of persons applying for conductors' licences, inspection of vehicles involved in accidents, inspection of vehicles for registration, etc. They are assisted in their duties by the Assistant Motor Vehicles Inspectors.
The Greater Bombay region has a heavy work-load with the highes. number of motor vehicles as compared to the other parts of the State To cope up with the heavy work-load, a large staff of Inspectors of Motor Vehicles along with Assistant Inspectors of Motor Vehicles has been provided. With the growth of this city, the executive staff had also been augmented from time to time as can be seen from the following statement:—
| |
Year |
| |
1961 |
1965 |
1971 |
1975 |
| |
|
|
|
|
| Regional Transport Officers |
1 |
1 |
2 |
3 |
| Assistant Regional Transport Officers |
1 |
5 |
6 |
6 |
| Regional Supervisors |
1 |
2 |
2 |
2 |
| Inspectors of Motor Vehicle |
18 |
30 |
43 |
47 |
| Assistant Inspectors of Motor Vehicle |
11 |
28 |
32 |
34 |
| Prosecutor |
1 |
1 |
1 |
1 |
The erring motorists are prosecuted under the Motor Vehicles Act and the Bombay Motor Vehicles Act for breaches of provisions of the same. The relevant statistics of such prosecutions are shown below:—
|
1961 |
1971 |
1975 |
1980 |
| |
|
|
|
|
| Prosecutions under the M. V. Act— |
|
|
|
|
| (1) Cases pending at the beginning of year |
2,066 |
31 |
299 |
1405 |
| (2) Convicted during the year |
631 |
44 |
149 |
441 |
| (3) Cases pending at the end of the year.. |
2,147 |
94 |
63 |
971 |
| |
|
|
|
|
| Prosecutions under the B. M. V. Act— |
|
|
|
|
| (1) Cases pending at the beginning of the year |
526 |
1 |
7,409 |
1,151 |
| (2) Convicted during the year |
102 |
3 |
623 |
504 |
| (3) Cases pending at the end of the year |
424 |
.. |
8,450 |
66 |
In the following are shown receipts collected under the different
Acts during 1971-72, 1975-76 and 1980-81:—
(Figures in Rs.) |
|
1971-72 |
1975-76 |
1980-81 |
| |
|
|
|
| Receipts under the Motor Vehicles Act |
27,01,483 |
35,08,723 |
63,60,030 |
| Fees and other receipts |
631 |
921 |
81,132 |
| Receipts under the State Motor Vehicles Taxation Act |
3,76,86,739 |
6,23,60,536 |
7,59,41,807 |
| Surcharge and additional levy |
|
1,57,778 |
15,23,003 |
Motor Accidents Claims Tribunal: The Motor Accidents Claims Tribunal was established in 1962 for the purpose of adjudicating upon claims of compensation in respect of accidents involving death of or bodily injury to persons, arising out of the use of motor vehicles. Prior to the establishment of this tribunal, claims under the Motor Vehicles Act were dealt with by a judge of the City Civil and Sessions Court, Bombay. It is now working as a civil court and disposes of matters of a civil nature arising out of motor vehicles accidents.
During 1972 an additional Motor Accidents Claims Tribunal was created. In the following statement are shown cases instituted and disposed off during a few years since 1965:—
|
Cases |
Years |
Instituted |
Disposed |
| |
|
|
| 1965 |
1,310 |
1,019 |
| 1970 |
1,576 |
1,007 |
| 1975 |
1,662 |
2,080 |
| 1977 |
1,960 |
1,091 |
Top
CITY SURVEY AND LAND RECORDS
(For detailed history refer Gazetteer of Bombay City and Island, Vol. II, 1910)
In the past the entire governmental machinery devolved upon the jahagirdars among whom the land was distributed. This distribution was governed under various Acts of the State and special officers were appointed to implement the provisions of the Law. In this context Todarmal's system of land measurement for assessment of revenue or that of Malik Ambar, subsequently modified by Balaji Vishwanath, are noteworthy. History records numerous instances where lands were mapped by offices of government.
The first mention of survey of the island is in 1670-71. This survey was directed to ascertain the rights of property as well as to the works. In 1747 the Collector suggested the necessity of a survey to check encroachments which were being unauthorisedly made on Company's ground. However there is no trace as to whether this survey was carried out. Until 1811 there was no authentic record of survey available, but there is no doubt that prior to 1811 there must have been a survey of some sort.
The revenue survey begun in 1811 was intended for the purpose of ascertaining the number of cocoa-nut, brab, date and betel-nut trees and also names of the proprietors. This survey was completed in 1827. The Fort, the old and new towns were surveyed in considerable detail. The operation of this revenue survey brought to light numerous encroachments and instances of the enjoyment of lands by individuals without payment of rent.
A general survey of the island proposed by the Collector was not sanctioned by the Government. However a survey of Mahim division was begun by the suney department of Collector's establishment in 1857. It was continued upto 1859 when it was discontinued owing to reduction of survey establishment.
The next revenue survey of the island on which was based the land revenue system of Bombay was commenced in 1864-65. The actual work of survey was completed in 1871. The whole of the levelling and contouring was completed. Two sets of maps were prepared, one uriform in size called square sheets and the other of varying dimensions called traverse sheets. The former were 221 in number, of which 118 sheets containing the survey of the crowded parts of Bombay were drawn on a scale of 40 feet to one inch. The traverse sheets numbered 203. These were shown on scales of 40, 50, 80 and 100 feet to an inch according to circumstances. The cost of this survey was Rs. 3,13,062 of which municipality contributed Rs. 50,000.
This survey was known as the Bombay City Survey and the demarcation of lands made thereunder and all records pertaining to it were taken prima facie evidence for the purpose of land revenue administration in Bombay.
The Bombay City Survey and Land Records Office is controlled by the Superintendent who works under the control of the Collector of Bombay. This office deals with (1) city survey, (2) land disposal and estate management, and (3) miscellaneous work. Thus in practice the Superintendent of City Survey and Land Records performs the functions of estate management and that of a Deputy Collector.
Survey and maps: The latest cadastral survey known as the Newlands' Bombay City Survey was commenced in 1913 and continued till 1918. Thereafter Government started from 1919 a permanent office called the Bombay City Survey and Land Records Office for the maintenance of survey. This Newlands' city survey has been mapped on a scale of 40' = 1" on more than 700 city survey sheets. There is an index map of these sheets on a scale of 800' = 1". Also a map of city on a larger scale of 400' = 1" has been prepared. Revised editions of the city survey sheets, maps on 400' = 1" and 800' = 1" are prepared from time to time. Maps are also prepared on other scales for special purposes such as a map for police on a scale of 2008' = 1". After the introduction of the metric system, maps are prepared on metric scale.
Disposal of Land: The City Survey and Land Records Office is entrusted with the disposal of Government land and management of large Government estates like the Backbay Reclamation Estate, Queen's Barracks, Cumballa Hill Estate, Old Mahalaxami Battery Site Estate, etc. The work of estate management includes enforcing observance by lessees and licencees of Government of the terms and conditions of the lease or licences; scrutiny and approval of drafts of legal documents prepared by the Solicitor to Government such as conveyances, leases, licences, agreements, deeds of exchange, deeds of surrender, etc. This office also does the work of granting Government land on monthly tenancies, charging licence fees for balcony enclosures, construction of terrace floor and display of sign boards and advertisement hoardings on buildings on Government leased plots. The disposal of Government land involves public tenders or public auctions of plots or disposal by negotiations.
Besides, the City Survey and Land Records Office is entrusted with the work of levy and revision of assessment on lands of different tenures obtaining in Bombay city; attendance of court cases for giving evidence and scrutiny and approval of draft pleadings; issue of solvency certificates, valuation of properties, etc.
TABLES
Table No.1
RECEIPTS FROM JUDICIAL STAMPS
Year |
Sale of Court-Fee Stamps |
Miscellaneous receipts |
Total |
|
Rs. |
Rs. |
Rs. |
| |
|
|
|
1920-21 |
33,93,757 |
.. |
33,93,757 |
1930-31 |
29,37,048 |
100 |
29,37,148 |
1940-41 |
24,64,646 |
40 |
24,64,686 |
1950-51 |
44,15,566 |
5 |
44,15,571 |
1960-61 |
75,55,998 |
11,690 |
75,67,688 |
1970-71 |
1,67,73,232 |
.. |
1,67,73,232 |
1975-76 |
39,67,823 |
647 |
39,68,470 |
1980-81 |
4,20,22,573 |
7,160 |
4,20,29,733 |
1983-84 |
4,78,43,073 |
48,018 |
4,78,91,091 |
TABLE No. 2
RECEIPTS FROM NON-JUDICIAL STAMPS
(Figures in Rs.) |
Year |
Impressed Stamps |
Hundis |
Impressed Transfer (Section 2) |
Foreign
Bills Stamps
|
India
Revenue
Stamps
|
Share Stamps |
Stamps for
Legal Practioner's
licences
|
Notarial Stamps |
|
|
|
|
|
|
|
|
|
1920-21 |
2,82,060 |
3,89,385 |
31,23,527 |
6,14,681 |
|
16,26,554 |
23,250 |
7,204 |
1930-31 |
1,67,023 |
54,346 |
16,60,070 |
2,26,746 |
|
3,70,534 |
42,000 |
9,344 |
1940-41 |
2,70,192 |
43,138 |
24,64,186 |
2,39,568 |
4,82,196 |
11,07,247 |
81,500 |
4,056 |
1950-51 |
10,35,480 |
1,69,495 |
1,08,93,824 |
3,05,467 |
10,59,497 |
20,34,945 |
1,59,143 |
25,110 |
1960-61 |
16,56,051 |
10,89,752 |
100,59,988 |
3,70,589 |
28,22,759 |
31,91,746 |
2,18,669 |
29,328 |
1970-71 |
51,79,992 |
18,70,683 |
2,46,13,487 |
6,31,553 |
53,51,293 |
26,54,309 |
|
80,331 |
1975-76 |
1,02,24,448 |
66,51,413 |
3,04,74,328 |
12,35,476 |
74,92,522 |
22,68,165 |
|
1,61,271 |
1980-81 |
1,64,80,797 |
56,49,949 |
6,58,87,892 |
74,86,156 |
1,42,55,350 |
88,00,259 |
|
5,65,273 |
| |
Brokers Stamps |
Agreement Stamps |
Forms for agreement |
Forms for receipt |
Insurance Stamps |
Miscellaneous receipts |
Total |
|
|
|
|
|
|
|
|
1920-21 |
3,373 |
.. |
7,469 |
3,38,053 |
.. |
3,33,064 |
67,48,620 |
1930-31 |
23,705 |
3,296 |
5,006 |
15,553 |
1,74,248 |
3,21,098 |
30,72,969 |
1940-41 |
87,591 |
7,756 |
22,166 |
22,456 |
2,48,321 |
4,57,840 |
55,37,303 |
1950-51 |
51,448 |
79,946 |
12,419 |
17,695 |
7,66,949 |
21,82,943 |
1,87,94,361 |
1960-61 |
1,03,738 |
75,413 |
.. |
.. |
10,04,780 |
20,96,418 |
2,27,19,231 |
1970-71 |
1,94,297 |
1,23,674 |
.. |
40,562 |
28,81,201 |
1,03,21,358 |
5,39,42,740 |
1975-76 |
2,61,593 |
1,06,655 |
4,420 |
.. |
4,41,752 |
3,47,37,818 |
9,80,34,881 |
1980-81 |
4,64,319 |
1,07,698 |
.. |
.. |
57,81,704 |
3,24,81,210 |
15,77,60,572 |
TABLE No. 3
NUMBER OF DOCUMENTS REGISTERED AND VALUE TRANSFERRED
| |
|
Total compulsory and optional registration affecting immoveable
property |
Total registration affecting movable property |
Wills |
| Year |
District |
No. |
Aggregate Value (Rs.) |
Fees (Rs.) |
No. |
Aggregate value (Rs.) |
Fees (Rs.) |
No. |
Fees (Rs.) |
| |
|
|
|
|
|
|
|
|
|
| 1951 |
Bombay City |
6,332 |
17,42,20,306 |
5,45,846 |
299 |
50,66,665 |
15,724 |
70 |
358 |
| |
Bombay Suburban District |
1,050 |
67,84,700 |
26,500 |
5 |
13,660 |
82 |
9 |
39 |
| |
|
|
|
|
|
|
|
|
|
| 1971 |
Bombay City |
10,614 |
1,02,67,99,121 |
22,04,115 |
274 |
26,40,957 |
17,238 |
314 |
5,389 |
| |
Bombay Suburban District |
2,944 |
2,85,30,421 |
1,17,386 |
6 |
|
107 |
61 |
1,039 |
| |
|
|
|
|
|
|
|
|
|
| 1975 |
Greater Bombay |
13,584 |
91,45,24,920 |
24,36,110 |
290 |
22,00,335 |
18,185 |
416 |
4,160 |
| |
|
|
|
|
|
|
|
|
|
| 1980 |
Greater Bombay |
12,001 |
2,88,27,05,000 |
77,47,385 |
370 |
15,17,000 |
26,295 |
627 |
12,540 |
TABLE No. 4
INCOME AND EXPENDITURE OF REGISTRATION DEPARTMENT
| Year |
Name of Office |
Total receipts |
Total Expenditure |
| |
|
Rs. |
Rs. |
| 1951 |
Bombay City |
6,02,930 |
73,324 |
| |
Bombay Suburban District |
38,014 |
11,978 |
| |
|
|
|
| 1971 |
Bombay City |
22,89,065 |
2,40,415 |
| |
Bombay Suburban District |
1,50,690 |
46,061 |
| |
|
|
|
| 1975 |
Greater Bombay |
28,24,035 |
4,08,915 |
| 1980 |
Greater Bombay |
85,40,350 |
5,95,795 |
Top
