Tax receipt bearing seal of a Zamindar

Akin to any other feudal government, the Zamindars or the Lords of an estate in Sikkim had enormous power to enjoy. Their important duties include collection of taxes (both Land and House Taxes) from the peasants and also had a right of litigation at their Courts thence designated as Adda Courts. It is worth to mention that some of the Zamindars had seals in their name that manifests the unconcealed position of Zamindars in the feudal organization of Sikkim.
The picture of a tax receipt posted with this post belongs to a peasant named Dalbir Limboo of Rateypani Estate in South Sikkim which was issued to him by his village Mandal Dorjey Bomjan. According to the receipt, a cash payment of Rs 13/- was made by Dalbir Limboo as land tax to his Mandal in 1973 which is a bit confusing. However, if one has to examine the fonts used by the printing press (Gorkha Press Darjeeling) one can be convinced that the receipt belongs to the first quarter of 20th century. Further, the receipt has mentioned some other taxes like Madadi, Satsukey, Roadsesh, and Gaddhi which were eliminated immediately after the Second World War. Therefore, it is apparent that the tax receipt belongs to AD 1916 and the year mentioned as 1973 is Vikramasamvat era which is still in practice in neighbouring Nepal.
This tax receipt belongs to Mr. H.B. Subba of Chota Singtam, East Sikkim
The seal bearing a name of the Zamindar as Shree Hiralal is the distinguishing feature of this receipt. Stamped in Devanagari (Nepali) the name seems to be prominent as it also bears a figure of a half moon and a star on the both ends of the name. Use of such icons along with their names was in vogue among the exalted Nepalese Zamindars. We are not sure about the usage of such seals by other Zamindars in the Kingdom of Sikkim. However, the use of a seal that bears the name of self indicates least concerned attitude of the Zamindars towards the King and the peasants of the Kingdom.