A F M Hayatullah

Deputy Secretary
Ministry of Public Administration

Land Management Manual :Register and

Return
Articles 351-391 of Land Management Manual,1990 deal with the Registers and
Returns used in Land Management.
Appendix 9 of the Manual has nothing to do with Registers and Returns as is said
to be,actually deals with Jalmahal Lease Form, which requires to be corrected.
Register
No
Register
1

Name
Jamabandi
Register

Register- Demand2
liability
Register

Article
No
352356

Where
maintained?
Union Land
Office and office
of AC(Land)

357360

Union Land
Office

Characteristics
Final Khatian prepared at
the time of Survey
preserved after binding,
Sufficient number of
blank pages are added
for mutation,
Certification of number
of pages at the end of the
Register by AC(Land),
Final Mouja Map
prepared at the time of
Survey preserved with
each volume
Prepared according to
the Register-1.Name of
the
owner,address,amount of
land ,amount of annual
tax to be paid;

Register
3

Daily
Collection
Register

361

Register
4

Cash Register 362363

Union land
Office,AC(Land)
Office and
Collectors office

Register
5

Pass Book

Union Land
Office

Register
6

Miscellaneous 365
Demand

364

Union Land
Office

Union Land
Office and
AC(Land) office

Amount of tax paid by

the owner,paid by
challan or money order
ets are recorded;
Arrear demand,current
demand and tax pasid in
advance are written in
red ink and demand of
interest,amount paid and
amount exempted are
recorded in black ink;
Amount of interest to
be paid on arrear demand
requires to be calculated
till the previous date of
payment.Rate of interest
is 6.25.
The amount of Land
Development
Tax,interest ,other
taxes ,fees as realized by
the Sub Assistant Union
Land Officers are
recorded chronologically
The amount of Credit
and Debit recorded
The balance is to be
checked at the end of the
day
Used for the purpose of
depositing money
collected
Used for the purpose of
determining all other
types of Demand for

Register
7

366367

As above

Register
8

Daily
Collection
Register of
Miscellaneous
Demand
Khas Land
Register

368372

As above

Register
9

Mutation
Register

373

As above

taxes excepting LD Tax

Preserved as Register
2
Description daily
regarding collection of
all types other than the
collection of LD Tax is
entered here
Part-1:Property related to
Public Easement as
Roads,Tanks ,Tubewells
Part-2:list of land
available for settlement
Part-3: Land as
purchased by the
Government
Part-4:Description of
Diluvial Land
5% of land available
for settlement to be
inspected by AC(Land)
monthly
15% of land available
for settlement to be
inspected by the Union
Sub-Assistant Land
officer monthly
And report toAC(land)
on dispossession of land
and also the condition of
Alluvial and Diluvial
land
Part-1:Mutation of
inherited land and
according to the

Register
ix

Certificate
Register

Register
10

Longterm
Lease
Register

Register
11

Abatement
Revision
Register

376379

application of the
transferree
Part-2:Mutation on LT
notice
Union Land
Used in the Union Land
office
Office for filing
Certificate cases
Certificate Cases are to
be filed in September
according to the
LMM,1990 but it was in
the month of May as
mentioned in G E
Manual,1958
AC(Land) Office
Entering the leasing
process in time before
the term of lease closes.
The Register was
meant for processing
lease for Nonagricultural and
Sairatmahal.
The leasing of
Agricultural land for
more than one year is not
permited.
Union Land
AC(Land) will examine
Office,AC(Land) at least 10% cases
Office,Collectors regarding reduction of
Office
taxes through enqiry
The order regarding
reduction of taxes will
not have any
retrospective effect
Collector on the power

Register
12

Khas land
Settlement
Register

380

As above

Register- Miscellaneous 381

13
Cases
Register

AC(Land) office,
Collecors Office

Register- Application
14
for Local
Enqiry
Register

382

As above

Register- Challan
15
Register

383

Collectors office

of his own can reduce

the tax to the limit of tk
1500.
The Register holds the
description of all types
of khas land.
Separate Case file for
each settlement requires
to be opened
Register 8 requires to
be updated according to
this Register
The Register is used to
process those
applications which are
not related with any
other Register
Name and address of
the applicant,date,subject
matter and the brief
description of the order
etc are entered into the
Register
Any application sent
from the Collectors
office or sent from the
AC(Land) office to
Union Land office for
local enqiry is entered
here to proceed to make
enqiry.
To be preserved for
each Union Land Offices
under respective Upazila
Just after receiving

Register26

Inspection
Register

Register- Security
27
Register

Register
40

Demand
Increse or
Decrease

384

385

the Treasury Challan

necessary information
are to be entered into the
prescribed page of the
respective Mouja
At the end of the
month total collection
alongwith the collection
of the respective month
is to recorded,
Whether the
collected amount has
been deposited properly
is verified through the
Register
Union Land
Used for the purpose of
Office,AC(Land) inspection by the officers
Office
authorised to inspect the
,Collector;s
offices under their
Office
jurisdiction
Collectors Office Used to maintain the
record and accounts of
the security money
deposited by the
employees working in
Union and Upazila Land
Offices,
Collector will
examine once in a year
to verify whether the
depositors are making
proper installments
Used in Union
Year and Moujawise
Land Offices
increase or Decrease of
Demand is entered

Register

Register- Printed Form

71
Supply and
Process
Register

386

Register- RR-DCR
94
Register

387

here .This gives an idea

of the condition of
increase and decrease of
LD Tax
Collectors Office Used to keep record
and accounts of
supplying printed forms
to the subordinate offices
This Register contains
the Columns as --supplier,receiver,quantity
of forms,date,receivers
signature etc.
Union Land
Real name of the
office,AC(Land) Register is Kha
office,Collectors Register for issuing
Office
cheque book to Kanungo
etc by the Nazir,
This Register contains
the Columns as ---the
serial no of the Register
book, supplied to
whom,date of
supply,date of receiving
return,signature of Nazir
after receipt,dateofr
depositing to the Record
Room,signature of the
Record Keeper and
comments etc.

Return-1:According to the provision of the Article 388 of the LMM.1990 the

statement of Demand and Collection of 12 months of the financial year preceding
to the date of 30th June is to be sent to the Collector within 15th May.Separate

statements of Demand and Collection are to be prepared against each Register.

One of the copy of the statement is to be sent to AC(Land) also keeping one copy
in the Union Land Office by the Sub Assistant/Assistant Union Land
officer.AC(Land) will send the same to RDC after examination.RDC will examine
it comparing with Register 7. Thereafter Collector will send it to the Land Reforms
Board.
Return -2:Article 389 of the LMM,1990 makes the provision thast the statement
regarding the progress of collection of land development tax will regularly be
prepared by the Union Land Office and to be sent to the AC(Land) office monthly.
Return-3: Article 390 of the LMM.1990 deals with the provision related to Return3. The Sub-Assistant/Assistant Union Land Officer will prepare a list of the names
of the debtors who have not paid the LD Tax by 30th of Chaitra of Bangla year or
14th of April of Christian year .This list will be regarded as Return-2. The name of
that person who has even paid LD Tax after 30thChaitra will be included in the
list.But ,it is to be noted down as paid afterwards by the debtor. AC(Land) will
examine the Return and give necessary direction regarding filing of Cetificate
Cases.