The assessment is fixed in money, and does not vary from year to year, in those cases where water is drawn from a Government source of irrigation to convert dry land into wet, or into two-crop land, when an extra rent is paid to Government for the water so appropriated; nor is any addition made to the assessment for improvements effected at the Ryot's own expense.
The Ryot under this system is virtually a Proprietor on a simple and perfect title, and has all the benefits of a perpetual lease without its responsibilities, in as much as he can at any time throw up his lands, but cannot be ejected so long as he pays his dues; he receives assistance in difficult seasons, and is irresponsible for the payment of his neighbours...
In these cases where no change occurs in the Ryots holding a fresh Patta or lease is not issued, and such parties are in no way affected by the Annual Settlement, which they are not required to attend.
[7] Payment of the land tax in cash, rather than in kind, was instituted in the late 18th century when the East India Company wanted to establish an exclusive monopoly in the market as buyers of Indian goods.
[7] The requirement of cash payments frequently proved economically untenable for cultivators, exposing them to the exorbitant demands of moneylenders when crops failed.