From time immemorial, the land revenue has formed major source of income to the Government. For centuries, it has remained a necessary concomitant to an organised administration. The welfare and prosperity of agricultural classes was closely connected with the settlements of land revenue. On account of its paramount importance, the procedure of its levy, recovery and administrative control over the land gradually underwent numerous changes. The oldest system of collection of land revenue consisted in the taking of a share of the crops which was collected at the harvest time on the thrashing floor and it was one-twelfth to one-sixth of the gross produce in normal times and at times of war or natural calamity, it was raised to onefourth of the gross produce.