Tehsil
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.
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. He has to accept mutations, hear and pass orders in disputed cases, test the Record of Rights and Crops Registers, check land revenue receipts and patta books and inspect village sites. He has to pay special attention to the removal of encroachments. He has to institute action on breaches of the Land Reforms Act and to inspect works for which Land Improvement Loans have been given or are to be given. As the Officer responsible for the upkeep of the Record of Rights in his Taluk, he must, whenever on tour, satisfy himself that the RIs and VAs understand their duties in this and other respects & carrying them out properly. After the village inspection, the Tahsildar should record any orders or instrtuctions given to the RIs or VAs. He is responsible for the proper functioning of the public distribution system in his Taluk and has to verify periodically the stocks held in Government Godowns in his Taluk. He should also inspect the depots handling essential commodities and verify by local enquiry whether there are any malpractices.
By virtue of his office the Tahsildar is an Executive Magistrate under the Criminal Proceedure 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 unless there is a Special Tahsildar for Land reforms functioning as Secretary of the Tribunal.
Sherastedars/ Deputy Tahsildars have been appointed in each Taluk to assist the Tahsildar. Under Rules 43 and 67 of the KLR Rules, 1966, Sheristedar or any officer of Revenue Department equal or superior in rank to him can hear and pass orders in disputed cases arising at the stage of preparation of Record of Rights and also at the maintenance stage.