This land revenue system introduced in 1820 by Sir Thomas Munroe & Captain Read in Madras province.
Later it extended to Bombay, part of Assam, Coorg province and certain other parts.
51% land of total area of British came under this system.
Features
Right of ownership given to Peasants which means they recognized as the Proprietor of the land.
Revenue was collected directly from Peasants.
Initially 50:50 ratio later changed as 1 / 3.
Revenue fixed and collected on the basis of soil & nature of crop.
Rents for land would be revised periodically.
Demerits
In most of the areas the fixed revenue was excessive so many peasants could not pay.
Official took harsh measures for non-payment or delayed Payment.
This system also failed at end and it is also exploited farmers.
Mahalwari Systems (1833)
Brain child of Hold Mackenzie and first introduced in Ganga Valley in 1822 and later it was extended to North Western Province, Central India and Punjab.
In 1833 Lord William Bentinck made changes in Mackenzie’s system with the Guidance of Robert Martins Birds and named as Mahalwari Revenue Settlement system.
30% land of total area of British came under this system.
The revenue of land collected through Village Head men or Lambardar.
All Peasants and Proprietors are responsible for payment of Revenue.
Initially the revenue share was 2/3 but later Bentinck reduced it to 50 percent.
Merits
Village wise assessment took place for fixing the revenue.
It brought improvement in Irrigation policy and eliminated middleman between British and Peasants.
Demerits
Peasants over burdened with taxation and increases Land sales & dispossession.
Lambarder enjoyed privileges and cultivators receive no benefit.