The Village Accountant is appointed for a village or a group of villages and he performs all the duties prescribed in or under the Karnataka Land Revenue Act, 1964 or in under any other law for the time being in force. He has to keep all such registers, accounts and other records as are prescribed by Government. He shall, whenever called upon by any superior Revenue Officer of the talk or district, shall prepare all records connected with the affairs of the village, which are required either for use of the Central or State Government or the public, such as notices, reports, mishears, and depositions.
The Village Accountant is directly under the supervision and control of the Revenue Inspector. The VA being an important functionary of Revenue Administration at the village level, should reside in a central village of his circle to be available to the villagers. The Headquarters of the VA is fixed by the Deputy Commissioner and non-residence in the headquarters by the VA would attract disciplinary proceedings against him.
Powers and functions of the VA under some State Act and Rules are as follows:-
1) Karnataka Land Revenue Act 1964:
- Section 17(1):- VA shall keep registers , accounts etc., prescribed by the State Government.
- Section 145:- VA shall prevent the destruction or unauthorized alteration of the village boundary marks.
2) Karnataka Land Revenue Rules 1966:-
- Rule 28: Settlement Officer shall collect from the VA information about area under each of the principal crops in each representative village.
- Rule 40: VA shall prepare a preliminary record in Form 16 and produce it whenever called upon. He shall forward a report of its completion to the Revenue Inspector or other Officer. He shall publish in the chavadi the preliminary record and a notice indicating the date of visit of the Revenue Inspector / other Officer and inviting land holders to inspect the entries and attend the enquiry.
- Rule 61: and Proviso to Rule 61: VA shall immediately on receipt of Record of Rights, send the relevant preliminary record of rights to Tahsildar
- Rule 62: The Tahsildar or any other officer authorized by the Government by notification, shall on receipt of information regarding acquisition of rights in land, cause to generate notices, using the software as specified in Form 19-A in case of succession, survivorship or inheritance, and Form 20-A in other cases.
- Rule 64(2): Immediately after receipt of mutation entry in Form 12 from taluk office, the Village Accountant shall enter the details in the above form in mutation register to be maintained in Form 12 for each village.
- Rule 65: Copies of Form No.21 received from taluk office, shall be served on all persons by VA as required under Sub Section 2 of Section 129.
- Rule 70(1): Entries in the record of rights in Form 16 maintained in taluk office shall be updated in accordance with the order passed in the mutation register using the software provided under sub rule 1 of Rule 62. The copy of the updated record of rights shall be sent to the concerned VA within 7 days for his reference.
- Rule 109(1): All payments of revenue shall be made to the VA. who shall grant receipts in Form No.36
- Rule 112: VA shall issue a Demand Notice under Sub section 1 of Section 162 in Form 37. If the person liable to pay fails to pay the amount due within 7 days after service of demand notice, VA shall make a report to the Deputy Commissioner and if the D.C. so directs, the VA shall destrain the defaulter’s movable property which may be brought to sale by the Revenue Inspector after giving wide publicity for such sale.
- Rule 121: The VA shall remit into the Taluk Treasury collections made by him. When such collection exceed Rs.5,000-00 and shall in any case remit by the 25th of each month. His Khirdi shall accompany every such remittance.
- Rule 122: The destraint shall be made by the VA in the presence of Panchayatdars. After the destrain is made an inventory of the property destrained shall be made in Form 41-A and attested by the VA and by the Panchayatdars. All destrained property shall be in the custody of VA.
- Rule 131: VA shall grant certified copies of certain documents to the applicants directly within 10 days.
- Rule 141 and 141-A : Record of Rights Register and Mutation Register shall be open to the public for inspection and made available on application either oral or written to the VA.
- Rule 145(1): VA shall maintain separate Khata (Form.24) and Khirdi (Form.25)
- Rule 147(1): VA shall conduct crop cutting experiments in all the villages in his charge.
The above is illustrative and not exhaustive