Government of Bengal Revenue Department Report on the Enquiry regarding Land Revenue and cesses in Bengal

Owing to Lord Cornwallis's permanent settlement with the zamindars of Bengal the bulk of the land revenue (2'16 crores out of 2-97) is fixed and cannot be increased howsoever the values of land and the rents of the raiyata may have increased since that time. [...] He was also directed to collect similar materials for examining whether the present method of valuation for the purpose of assessment of the Road and Public Works ceases could not be improved and also what would be the financial result if a method of direct collection of the cess from the raiyats and other tenants were introduced. [...] A proper estimate of the average annual income from the rental of the de jure raiyats and valuation of khas lands on the basis of that rental would therefore be about Rs. [...] No doubt the annual values of the estates and also the rent received by the proprietor from the tenants immediately under him and the valuation of his khas lands have been supplied; but still it is curious that in by far the majority of cases the sale prices are absurdly low often one year's rental and even less. [...] WU* above figures; based as they are on the rental of the raiyats ;ems the entire interests of all the landlords between the raiyats and the -6eVern1enty i.e.