Each tahsil is in charge of a Tahsildar. There is also one Additional Tahsildar for tenancy law posted at each of the tahsils. At each of the tahsils there are four to five Naib-Tahsildars to assist the Tahsildar in the efficient performance of the revenue, nazul and other work in the tahsil. Besides, there is one Sales Tax Naib-Tahsildar for recovery of sales tax and income-tax dues attached to Chandrapur tahsil. Besides these, the following are other officers of Tahsildars' grade: - Special Land Acquisition Officer, Assistant Director of Small Savings and Movement Officers (Food). Each tahsil has been divided into revenue circles (four to five  circles). Each such circle contains 90 to 110 villages. For  every revenue circle a Revenue Inspector is appointed for the  revenue work of that circle. Patwaris are appointed for halkas;  each halka contains on an average six to eight villages depending upon the size of the village.

(i) Revenue.-The Tahsildar's revenue duties arc to enquire

and report on cases under various sections of the Maharashtra Land Revenue Code and other Acts to the higher officers who have powers to dispose of the matters. There are certain powers under the Maharashtra Land Revenue Code. 1966, vested in the Tahsildars under which they themselves can dispose of certain matters.

In regard to the annual demand and collection of land revenue he is to prepare the jamabandi of the tahsil. The Jamabandi of a tahsil is an audit of previous years' accounts. The demand for fixed agricultural revenue as well as the non-agricultural demand is settled. There are remissions and suspensions to he calculated upon the fixed demand in lean years. Remissions and suspensions are given in accordance with the crop annewari with the determination of which the Tahsildar is most intimately concerned. To the demand of fixed revenue is added the amount of non-agricultural assessment and fluctuating land revenue, such as that arising from the sale of trees, stones, sand, melon beds, etc., when the individuals apply for them.

The main burden of the work of collection of land revenue, tagai dues and other due's recoverable as arrears of land revenue falls on the Tahsildar. He can issue notices, impose fines, distrain and sell moveable or immoveable property under the provisions of the Maharashtra Land Revenue Code, 1966. In short, he is to follow the procedure laid down in various sections of the Maharashtra Land Revenue Code, 1966, and the Rules there-under.

It is also his duty to see that there is no breach of any of the conditions of the lease or any irregularities or encroachments upon Government land and to take immediate cognizance.

Applications for grant of tagai are received by the Tahsildar who makes enquiries into them through the patwaris, inspects the sites for the improvement of which tagai is sought, ascertains whether the security offered is sufficient, determines what installments for repayment would be suitable, etc. Under the provisions of the Agricultural Loans Act and the Land Improvement Loans Act there are certain limits up to which he himself can grant the loan. If the granting of the loan is not within his powers he enquires into the case thoroughly and submits his report in the case for the orders of the Sub-Divisional Officer or the Collector, whoever is competent to pass final orders regarding the gram of the loan.

The Tahsildar's duties regarding tagai do not end with the granting of it; he has to see that the loan in question is properly utilised, inspect the works undertaken with it, watch the payment and make recoveries from the defaulters. The Tahsildars are

primarily responsible for the administration of the Bombay Tenancy and Agricultural Lands Act (LXVII of 1948) and Hyderabad Tenancy and Agricultural Lands Act, 1950 within the areas under their respective charges.

Additional Tahsildars and Naib-Tahsildars (Mahalkaris) have been appointed for each tahsil for the work in connection with the implementation of the Tenancy Law. The Tahsildars are in overall charge of the tahsil administration and are not in any way concerned with matters coming under the purview of the Tenancy Law for which Additional Tahsildars and Naib-Tahsildars are appointed.

(ii) Quasi-judicial.-There are multifarious duties the Tahsildar has to do in his capacity as a tahsil officer. He is also to enquire in respect of disputed cases in connection with the Record-of-Rights in each village. The matters which the Tahsildar has to enquire into, are registered under appropriate heads mentioned in the Maharashtra Land Revenue Code, 1966.

(iii) Magisterial.-Every Tahsildar is the ex-officio Taluka Magistrate of his tahsil. The Naib-Tahsildars are also appointed as taluka magistrates. They are to hear chapter cases under the Criminal Procedure Code from various police stations allotted to them. They have to keep the District Magistrate and the Sub-Divisional Magistrates informed of all the criminal activities in their charge and take steps incidental to the maintenance of law and order in their charge with the aid of police.

(iv) Treasury and accounts.-The Tahsildar is in charge of the tahsil treasury which is called sub-treasury. The sub-treasury is under the control of the Naib-Tahsildar designated as Sub-Treasury Officer. All moneys due to Government in the tahsil from land revenue, forest, excise, public works, sales tax and income-tax dues and other receipts are paid into the sub-treasury and credited to the receipt heads and drawn from it under cheques and bills. The tahsil sub-treasury is also the local depot for stamps general court-fee and postal of all denominations, and for the stock of opium held there for sale to permit-holders. A currency chest is maintained at almost all sub- treasuries in which surplus cash balances are deposited. The withdrawals are made from it to replenish sub-treasury balances. Sub-treasuries are treated as agencies of the Reserve Bank of India for remittance of funds.

The Tahsildar has to verify the balances in the sub-treasury, including those of stamps and opium, on the closing day of each month. The report of the verification, together with the monthly returns of receipts under different heads, has to be submitted by the Tahsildar to the District Treasury at Chandrapur. The sub-  treasuries are annually inspected by the Collector and the Sub-Divisional Officer. The district treasury is also inspected every year by the Collector.

(v) Other administrative junctions.-In addition to the duties  mentioned above, he is responsible to the Collector and the Sub-  Divisional Officer. He has to keep them constantly informed of  all political happenings, outbreak of epidemics and other matters.

He generally helps or guides the officers of other departments in the execution of their respective duties in so far as his tahsil is concerned. He is responsible for the cattle census. The Tahsildar is also expected to propagate co-operative principles in his tahsil. The Tahsildar's position in relation to the tahsil officers of other departments, e.g., the Station Officers of the Police department, the Sub-Registrar, the Range Forest Officer, Medical Officer. Postmaster, etc., is not definable. Though they are not subordinate to him they are grouped round him and are expected to help and co-operate with him in their respective spheres.

Though the Tahsildar is not expected to work directly for local bodies, he is usually the principal source of the Collector's information about them.