Mahalwari System

(i) Holt Mackenzie devised it, and it came into effect in 1822.

(ii) The epicentre of the system was a village.

(iii) Villages were called ‘Mahal’.

(iv) The estimated revenue of each plot within a village was added up to calculate the revenue that each village (mahal) had to pay.

(v) The revenue was to be revised periodically.

(vi) The charge to collect the revenue was on the village headman.

Permanent Settlement:

(i) Permanent Settlement was brought by Lord Cornwallis in 1793.

(ii) There was no such epicentre.

(iii) Villages were called ‘Mahal’.

(iv) The revenue was fixed that each zamindar had to pay to the company.

(v) Revenue was fixed.

(vi) The charge to collect the revenue was on the village zamindar (rajas/taluqdars).