Assam has a unique land tax collection system in its rural areas known as the Mouzadar System. While urban areas pay taxes to municipal bodies, villages still pay their annual land revenue (Khajana) to Mouzadars. But how does this system work, and what are the tax rates per bigha?
Here, I will explain the Mouzadar system and provide a simple guide to land revenue rates in Assam.
Who is a Mouzadar?
A Mouzadar is a local revenue agent appointed by the government for a specific zone called a "Mouza" (which consists of a group of villages). The Mouzadar is responsible for collecting land revenue (Khajana) from all landowners (Pattadars) in their Mouza and depositing the collected amount into the government treasury. In return, the Mouzadar receives a commission or percentage of the collected tax.
Assam Land Revenue Rates (Khajana Rates)
The land revenue rate is calculated per Bigha (1 Bigha = 14,400 sq. feet in Assam) and depends on the official classification of the soil. The land is divided into classes: agricultural (Rupit, Faringati) and residential (Basti).
Here are the standard annual land tax rates per bigha in rural Assam:
| Land Classification | Usage Type | Average Annual Rate (per Bigha) |
|---|---|---|
| Basti Land | Residential / Homestead | Rs. 20 to Rs. 30 |
| Rupit Land | Wet-crop Agricultural (Paddy field) | Rs. 10 to Rs. 15 |
| Faringati Land | Dry-crop Agricultural | Rs. 8 to Rs. 12 |
| Commercial Land | Business / Industrial site | Rs. 100 to Rs. 150 |
Note: These are average base rates. Minor convenience fees, local cess, or education taxes may be added to the final online payment bill on Sewa Setu.