Prologue
An Act Made to Abolish Birta Lands and Impose Land Tax where Preamble writes that Whereas, it is expedient to put an end to the feudal system of utilizing land without paying any revenue to the State, in order to create feelings and a situation of equality among various classes of people in Nepal and thereby bring about harmonious relations among them, as well as to achieve the sacred objective of strengthening and promoting the economic well-being of Nepal and its people.
Features and Provisions
The legal provision of 2016 BS which banned the distribution of the land to people by government is Birta abolition. It was felt necessary at that time because: i) To have more land area in comparison to population. ii) Lack of money to provide salary to civil servants. The Date of Royal Assent was 2016.8.25(11 Nov. 1959). The Date of Publication in Nepal Gazette was 2016.9.1(16 Dec. 1959).There were total of 10 amendment made in the act.
Section 2(a) provides “Birta land” means any kind of land obtained or possessed in such a way that the land is wholly exempt from the State Land Tax, or that the tax payable thereon is less than the tax imposed on Raikar land of similar type in the same place, and this term also includes any land as defined in Clauses (b) and (c) Where clause (b) and (c) provides for the A-class Birta land and B-class Birta land.
Birta Abolition
Section 3(2) provides that All Birta lands existing in Nepal, which have been abolished, shall be converted into Raikar, and land ownership rights therein shall be vested in the Government of Nepal, and the land ownership rights and powers possessed by Birta holders on such Birta land prior to the commencement of this Act shall be deemed to have ipso facto lapsed.
“A Class Birta land” means a Birta land on which the recipient can collect and appropriate only the prescribed land revenue, or an income based on the amount of the land revenue, irrespective of the mode of grant or acquisition, which may or may not be liable to pay any land tax to the Government of Nepal, and uncultivated and waste Birta land and Birta forest land.
Power of the Chief of Land Revenue Office to procure documents
Section 5 provides the Chief of Land Revenue Office may, if he or she desires to inspect documents relating to Birta land converted into Raikar under this Act, issue a written order to the Birta owner or his or her employee engaged to manage the land and make collections therein to submit such documents.
Section 6(5) provides that in cases where there are any Jimidars, Patuwaris, Jimmawals, Tharis, and Mukhiyas on Birta lands, their powers and responsibilities shall be the same as those of similar functionaries on Raikar land.
Birta revenue offices established by Birta owners to discharge their functions shall be converted into Revenue Offices of the Government of Nepal with effect from the date of commencement and all papers and documents relating to Birta lands therein shall be regarded as belonging to the Government of Nepal.
Registration to be made
Section 7 provides that Within One Hundred Twenty days after the date of commencement of this Act, the B Class Birta Owners shall submit the following details of their Birta lands and pay the land tax or land revenue due and payable to the local Land Revenue Office and to the Land Administration Office in a place where the Land Revenue Office has been dissolved.
Section 9 provides for the compensation by The Government of Nepal and shall pay to the Birta owners of A Class Birta Lands compensation as mentioned in the Schedule and according to the procedures prescribed.
Section 10 provides for the compensation for mortgaged Birta Lands.
Section 12A provides that the B Class Birta land that has not been converted into Raikar and registered in the name of any person by the last day of the month of Ashad of the year 2049 (1992) shall be registered only in the name of the person who has been cultivating that land pursuant to Section 7A. After that period, no B Class Birta land shall be registered in the name of any Birta-owner, and even if such a land was registered, it shall not be recognized.
Epilogue
Birta Abolition Act (1959) had been enacted for collecting land revenue from Birta (tax-free land). More specifically, the preamble of the Act states that it was desirable to abolish the feudal system that nurtured a system of land tenure to use land without paying land revenue to the state.The aaact has provided about the A class and B class Birta and has made the provisions on abolition of Birta land.
