The principles of the land revenue settlement and administration were reviewed by the government of India in a resolution presented to parliament in 1902, in which its policy is summarised as follows:—
“In Land Tenures and Settlements. the review of their land revenue policy which has now been brought to a close, the Government of India claim to have established the following propositions, which, for convenience’ sake, it may be desirable to summarize before concluding this Resolution:—
(1) That a Permanent Settlement, whether in Bengal or elsewhere, is no protection against the incidence and consequences of famine.
(2) That in areas where the State receives its land revenue from landlords, progressive moderation is the key-note of the policy of Government, and that the standard of 50% of the assets is one which is almost uniformly observed in practice, and is more often departed from on the side of deficiency than of excess.
(3) That in the same areas the State has not objected, and does not hesitate, to interfere by legislation to protect the interests of the tenants against oppression at the hands of the landlord.
(4) That in areas where the State takes the land revenue from the cultivators, the proposal to fix the assessment at one-fifth of the gross produce would result in the imposition of a greatly increased burden upon the people.
(5) That the policy of long term settlements is gradually being extended, the exceptions being justified by conditions of local development.
(6) That a simplification and cheapening of the proceedings connected with new settlements and an avoidance of the harassing invasion of an army of subordinate officials, are a part of the deliberate policy of Government.
(7) That the principle of exempting or allowing for improvements is one of general acceptance, but may be capable of further extension.
(8) That assessments have ceased to be made upon prospective assets.