The value the tax is charged on

01What the base is

Nothing on this site makes sense until you accept one thing: the tax is not charged on what you pay. It is charged on a number the government has already decided, and that number sits in a book called the jantri, or more formally the Annual Statement of Rates.

Fixes the government valuation floor on which stamp duty is charged. Stamp duty on non-agricultural land is charged on market value regardless of what the parties write as consideration, so this determines the real transaction cost.

The book does not price a village. It prices a list of survey numbers, which are the reference numbers the land record uses for individual pieces of land. So one village carries several different rates at the same time, split by whether the land is irrigated and by whether it sits on a highway, on a district road, or on nothing in particular. A plot on a highway can be worth several times a plot in the same village that is not, which is why this site publishes every rate rather than one average per village.

The agricultural book prints two figures for each band, a rate per acre and a rate per square metre, and footnotes the second as the base rate for calculation. Both are reproduced here. The worked examples on the village records use the printed per acre figure against a one acre parcel, so no unit conversion enters the arithmetic at all.

02The base used for each village

The principal agricultural band this record uses as the valuation base for each village, with the number of survey numbers the rate book applies it to.

03Why 2011 and not this year

The rate book used here is the Annual Statement of Rates marked ASR 2011 Final, in force under the Revenue Department resolution of 18 April 2011. It is the edition available as a complete published rate book covering every village and survey number in the district.

A later revision exists. Its effective date is not asserted anywhere on this site, because the local copy of the resolution announcing it embeds its Gujarati text, including its dates, in a legacy non-Unicode font that does not extract reliably. Reading a date wrong is worse than declining to print one.

The consequence is stated plainly on every page: these are illustrative computations on the 2011 base. They show how the charge is built and what it is proportional to. They are not the amount a Sub-Registrar will demand today.

04The naming problem underneath the base

The rate book has no Dholera taluka in it. Dholera taluka was constituted after the book was issued, so Dholera appears in it as a village inside Dhandhuka taluka, and nineteen of the twenty two notified villages sit under Dhandhuka with the other three under Barwala. Records here are labelled with the taluka as printed and are never relabelled as Dholera taluka.

A separate village named Dev Dholera exists in Bavla taluka. It is a different place, unrelated to this region, and it is deliberately excluded.

Six of the twenty two villages match the notification spelling only as a spelling variant in the non-agricultural book. Each carries that flag in the underlying data so the match can be audited or rejected.