|The Assistant Commissioners actually working in the Revenue Department Man the following categories of posts:
1. Sub-Divisional Assistant Commissioners.
2. Special Land acquisition Officers.
3. Special Assistant Commissioners for Land Reforms.
The sub-Divisional Officers(S.D.O) are placed in charge of specific taluks in a district and they supervise both revenue and Development Departments. They are also Sub-Divisional Magistrates. In regard to revenue matters the Tahsildars are subject to the control and supervision of the sub-divisional officers. The Assistant Commissioners in charge of the sub-divisions have been vested with powers of the D.C. under many of the Sections of the Karnataka Land Revenue Act, 1964 and also other state laws. The AC is the first appellate authority in respect of revenue matters handled by his sub-ordinates and he is also the lowest level at which powers of revision under section 56 of Karnataka Land Revenue Act, 1964 are vested. The SDO normally handles the land acquisition work relating to his sub-division and is also the chairman of the Tribunals constituted under Karnataka Land Reforms Act, 1961 for the Taluks in his sub-division. Special Land Acquisition Officers are to be handled by the SDO along with his normal work. The SDO is also the returning officer for one or more of the Assembly constituencies in his sub-division.
|In a Taluk, The Tahsildar is the most important Government functionary. He is for his charge what the DC is for the District and is immediately sub-ordinate to the Sub-divisional officer. |
The Tahsildar is responsible for the collection of land revenue and seeing that the village Accountants and Revenue inspectors in his charge work efficiently and keep the village records up-to-date. By virtue of his office, the Tahsildar is an executive Magistrate under the Criminal Procedure code. He is the Electoral Registration Officer for his Taluk and also the Assistant Returning Officer for the Assembly Constituencies covering his taluk. He is also the secretary of the Tribunals constituted under the Land Reforms Act. And also sanctioning authority under various schemes.
|Shirathedars have been appointed in each taluk to assist the Tahsildar. Under Rules 43 and 67 of the Karnataka Land Revenue Rules, 1966, Shirastedar or any officer of Revenue Department equal or superior in rank to him can hear and pass orders in disputed cases arising out at the stage of preparation of record of Rights and also at the maintenance stage.|
|The Revenue Inspector is appointed for a group of village circles i.e hobli. Depending on the size of the hobli, a Revenue Inspector heads 10 to 20 Village Accountants. His main function is to supervise the work of Village Accountants working under him, and furnish information, reports etc., to the Tahsildar as and when called for. |
Revenue Inspector is a vital link between the Village Accountant and the Tahsildar. He is required to be in constant touch with the Village Accountants and the Tahsildar. He is required to perform all the duties prescribed under the Karnataka Land Revenue Act, 1964 and Karnataka Land Reforms Act, 1961 & in or under any other law for the time being in force.
Though he is a Revenue Functionary and his main function is to collect revenue, he is increasingly called upon to perform a host of other functions related to general administration and of departments like Development, Health, Forest, Election, Census etc.
|The Village Accountant is appointed for a Village or a group of Villages and he performs all the duties prescribed in or under the Karnataka Land Revenue Act, 1964 or in under any other law for the time being in force. He has to keep all such registers and other records as are prescribed by Government. Whenever called upon by any Superior Revenue Officer of the Taluk or District, he prepares all records connected with the affairs of the Village. The Records may be notices, depositions, Mahajars or reports required by the State or the Public. |
The Village Account is directly under the supervision and control of the Revenue Inspector. The Village Accountant being an important functionary of Revenue Administration at the Village level, should reside in a central village of his circle to be available to the villagers. The Headquarters of the Village Accountant is fixed by the Deputy Commissioners, non-residence in the Headquarters by the Village Accountant would attract disciplinary proceedings against him.
The Village Accountant has therefore, a dual role to play. On the one hand, he is under the administrative control of the Tahsildar and is responsible for all matters of Revenue administration at this level. He collects revenue, makes crop entries, draws Mahazars, issued notices and carries out functions that his superiors direct him to perform. On the other hand he attends to the Panchayat and Development Administration of the Village and functions under the control and supervision of the Chief Executive Officer of the Taluk Development Board.
The activities of the Revenue Department have increased over the years. Although collection of revenue continues to be one of the most important tasks of the village accountant he is playing an important role in the identification of the beneficiaries under the several programmes launched by the Government for the amelioration of the conditions of the rural population in general and the Weaker Sections in particular.