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 20^th 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. 

Mandals as the boosters of peasants' resistance in Feudal Sikkim

The Mandals or the village heads played a vital role in igniting the idea of resistance among the slumbered conscience of the Sikkimese peasantry. They were appointed by the Kazis or in some cases by the Mukhtiyars. Their machinery role was to work as a village headman and to collect taxes from the peasants of their respective villages. A peasant had to deposit his taxes in time, which included house tax and land tax known as Dhurikhajana and Jamin Khajana. If he fails to pay his taxes on time, he would be given a chance to pay his taxes the following year. But, during his payment the peasant had to pay his tax with a huge interest.However, some provisions were maintained by the Kingdom to rebate interests of the past year’s dues if a peasant made a full payment to his landlord. 25% of reimbursements were to be made by the landlords to the peasants. But, it appears that the feudal officials never implemented these provisions in a sincere manner. The Mandals had to issue a receipt confirming the payment of land tax and house tax to the peasant. Counterfoils of such receipts would be recorded in a register of demand and collection.

 Document written with pen is a tax receipt of the year 1929 of Late Ravilal Pyakurel of Tareythang Busty East Sikkim, Date of payment of Jaminkhazana 8th March 1930. Document written with pencil is tax receipt of Late Man Bahadur Limboo of Rabitar Namchi, Date of payment of Zamin Khajana 29^th December 1941. Both the documents bear signatures of their respective Mandals.

Such receipts were mostly written with pencils which bore the Mandal’s signature. If the Mandal had any grudge against the peasants, they would issue a wrong receipt taking advantage of the illiteracy of the latter.This would lead to a big trouble for the peasants as whatever they earned had to be deposited as land tax. More pathetically, if the amount of tax happened to be registered wrongly, they had no option to appeal. There were several such cases in the various villages of feudalistic Sikkim. A Mandal named Chatur Singh Rai of Assam Lingzey had made such false entry against one Dal Dhoj Rai of his village. The victim made an appeal to Gyaltsen Kazi, the landlord of his village but his appeal remained unheard to the authority. In frustration, the victim openly challenged his Mandal during a feast at the village for this act of “disobedience” Dal Dhoj Rai had to pay Rs. 25/- as fine to the Mandal. Keeping aside the outcome of the outburst of anger, it is now evident that the hidden transcript of the Sikkimese peasantry was taking a shape of a full throated expression.

The Mandals also had the litigation rights and were appointed to provide justice to the needy in the village. But, most of the peasants today believe that their verdict was not satisfying for them as most of the Mandals spoke languages of the higher officials. A notice issued by a Mandal Brihaspati Upadhyay of Tareythang village in East Sikkim to one peasant Late Ravilal Pyakurel affirms this. Written in an intimidating language, the notice asks the latter to be present on 20^th December 1945 at Danak Adda court without fail. However, few cases related to land and taxation of the villagers was forwarded to the Durbar by the Mandals through written complaints.

Notice issued by a Mandal Brihaspati Upadhyay of Tareythang village to one of his villagers Late Ravilal Pyakurel on 18th December 1945 against a report made by another villager Sarvey Bidhyapati Kafley stating that the accused had chopped off a tree.

Due to their proximity to power, these Mandals also exploited the Sikkimese peasants in the same manner as by the Kazis and the Thikadars. It has been revealed by the victims and the descendents of such victims that commoners were heavily exploited by the Mandals especially during special occasions in the palace like the birthdays of Kings and the Princes. During such occasions, these Mandals ordered the peasants to offer some kind of gifts to them which they would give to the Kazis as a memento from the peasants of their respective villages. The peasant had to gift rice, maize, butter, curd, wine and in some cases meat, fish, and other valuable edibles. Yearly collection of such gifts was made during Meshu Purnima in the month of Bhadra (July-August) also known as Bhadau Purnima in Nepali.

Apart from such cupidity, the Mandals, during the process of collection, used to keep a portion out of the collected gifts leaving nearly 85% to the palace. Again, those gifts were deducted by the Mukhtiyars and Kazis leaving hardly 25% for the occasion in the palace. The justification about keeping such gifts is also interesting “Maha Kadnele Haat ta chatcha nai” meaning ‘a person who takes out honey from the hives definitely licks his hands’. Further, the peasants had to send a member of his household to assist the Mandal during farming in the form of Bethi Khetala. This Bethi Khetala was a free service to be rendered by a villager to the Mandals. The sufferers remind their black years in these words:

“We had to go to the fields of the Kazi Thikadars and Mandals for the harvest or for farming; they gave a fistful of dry maize to work for the whole day”.

Receipt issued to a peasant Man Bahadur Limboo in 1945 by a Mandal Kharga Singh 

Auxiliary, when the peasants needed monetary help, they would visit the Mandals for debt to be used for the marriage, or in the death rites of the peasants. If a peasant took loan of Rs 100/- he had to pay interest of 1 Muri of Rice to the Mandal from whom he had taken the loan. Hence, in feudal Sikkim, the Mandals had designated themselves as Kazi and proved to be the one who were directly responsible for the exploitation which ultimately gave birth to the peasant resistance in the secluded Kingdom of Sikkim.

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References:

Tax receipts collected from Harka Bahadur Limboo aka Khukurey Bajey of Chota Singtam East Sikkim on 21st January 2012

  Information collected through personal interview from erstwhile Mandals Kharga Bahadur Chauhan of Temi, Chandra Bahadur Basnett of Namli, Passang Tshering Bhutia of Namin and Phur Tshering Lepcha of Marchak villages during field survey in December 2011 and January 2012

Sikkim State, Office of the Dewan, Order No.4, Revenue Administration, Dated 19th August 1949, Gangtok

 Information collected through personal interview from Ash Man Rai of Assam Lingzey on 27th January 2012

 Scan Copy of the Notice issued on 18th December 1945 by Mandal Brihaspati Upadhyay to Ravilal Pyakurel of Tareythang village, East Sikkim. The document is an important credential to understand the judicial rights enjoyed by the village Mandals.

Feudal Judicial System of Sikkim- A Brief Review

Like any other feudalistic arrangements, the judicial system of Sikkim has a history of its own. The King though, enjoyed a highest position in the feudalistic set up, could not execute his judicial obligations properly as he was surrounded by the then “Elites”, the Kazis, who were the de-facto arbitrators of their Ellakas. They could tax, confiscate, mortgage and sometimes seized the lands of peasants into Home Farm, the Private land holdings of the Kazis.   In short, the Kazis were the fountainhead of justice in feudalistic Sikkim and it is because of such “Lawless Law” the ordinary peasants were compelled live a combatant’s life.

Sikkim’s contacts with the British Indian Government had even worsened the existing judicial system of Sikkim. Available testimonials highlight that in 1909, the Kazis, Thikadars and Lamas were invested with legal powers by a State Council Resolution. They could try Civil Suits up to the valuation of Rs. 500/-. The State Council Resolution of 1909 had thus given an overwhelming power to the state machinery (Kazis, Mandals, Mukhtiyars, Karbaris) to exploit the common people, especially the peasants in the name of legal action. It is to be mentioned here that the formation of “British Styled” State Council used to have the British Political Officer as its President. After the establishment of the said Council, the Sikkimese Kings were kept behind curtail and the British Political Officer began to take decisions, enact Laws and to rule the Kingdom with the assistance of pro-British Kazis like Phodang Lama, Khangsa Dewan and Shoe Dewan and so on. The Kings whosoever tried to oppose the new set up either were sent to prison (Maharaja Thotub Namgyal) or were given mysterious death (Maharaja Sridkyong Trulku). Before the establishment of High Court at Gangtok, administration of justice in Sikkim was being carried out by the Feudal Landlords (Adda Courts), Dzongpens (District Officers). Pipons (Headmen) and Mandals with the Chogyal at the top.  All the important judgments were given at the Adda Courts and at the Settlement Houses by the Feudal Officials and used to give inhuman punishments of Thinguro placed at the Kazi’s House. These Thinguros were made up of wooden planks, the culprit had to put his legs inside the hole of the Thinguro, after doing it, the mouth of the Thinguro was tighten by a rod or an iron, thus, leaving the culprit standing with utter pain. He could not sit as the wood was tightened on his knees, therefore he did not have other alternatives than to cry in the dark prison of the Kazi. Further, he was not given a single drop of water for three four days, after the Kazi got satisfied from the punishment, finally he was granted pardon.

In 1916, Appellate Courts by the designation of Chief Court was created with jurisdiction to try important original suits and also to hear appeals against the decisions of the Adda Courts. But, from the study it reveals that there were very few cases of appealing against the decision of the Adda Courts due to the threat of havoc from the Kazis and Mukhtiyars. This Court also exercised supervisory and appellate jurisdiction over the Adda Courts. The Chief Court was not the final Court. The appeal against the decision of the Chief Court would lie to the Supreme Court of His Highness, the Maharaja. The Court of the Maharaja was the final Court of appeal in the State. It has no original jurisdiction. A Board on the lines of the Judicial Committee of the Privy Council in England would hear the parties and scrutinize the evidence regarding merit of the case and then tender its opinion to the Maharaja. (From the compilation of Hon’ble Shree A.P Subba, Former Judge High Court of Sikkim)
 In 1949, the Adda Courts were abolished on the recommendation of the Judicial Proposal Committee. The State was divided into 4 (four) revenue Districts and Magistrates were appointed in District with original and appellate jurisdiction on the criminal and civil side. The Courts of the Assistant Magistrate and the Court of Tahsildars were created. In the lowest rung, a few Honorary Courts of Magistrates were created to dispose of petty criminal and civil cases. The Chief Magistrate had both original and appellate jurisdiction on civil and criminal sides. He had unlimited powers (From the compilation of Hon’ble Shree A.P Subba, Former Judge High Court of Sikkim). 

The independence of India breeds a new hope of liberty inside the minds of the peasants of Sikkim. They too began to organise themselves in a larger manner for their rights and liberties. Due to pressure made by Sikkim State Congress, all the forced labours were wiped out by the reformist Maharaja Sir Tashi Namgyal in 1948. Further, the overwhelming powers enjoyed by the Kazis and his Officials were also restrained, indicating a new aeon in the history of Judiciary of Sikkim. From the available records it appears that in 1953, a Judge of the High Court of Sikkim was appointed but in 1955, High Court of Judicature (Jurisdiction and Powers) Proclamation, 1955 was issued establishing a High Court in Sikkim. The High Court thus established was made the final Court in all judicial matters, civil or criminal, subject to the exercise of prerogative by the Maharaja to grant mercy, pardon, remission, commutation and reduction of sentence in case of conviction. The Maharaja had also retained his prerogative to set up a Special Tribunal for the review of any case, civil or criminal. 

After becoming the 22nd State of India under Clause (i) of Article 371F, the High Court functioning immediately prior to the date of merger became the High Court for the State of Sikkim under the Constitution like any other High Court in the country. Under Clause (i) of the same Article all Courts of Civil, Criminal and Revenue Jurisdiction, all Authorities and all Officers, Judicial, Executive and Ministerial throughout Sikkim were to continue to exercise their respective powers subject to the provisions of the Constitution and under Clause (k) all laws in force immediately before the appointed day in Sikkim were to continue to be in force until amended or repealed by a competent legislature or other competent authority. 

Inside the Old Wooden Box of my Great Grandfather

Legal Notice sent by the Mandal 

I had seen that box since my childhood, but never had any curiosity to know what is hidden inside the locked old box. Probably, I did not have any interest in the history of Sikkim during all those years. As a Student of Pune University I was greatly interested in studying the Ancient Indian History which is a hallmark of the Aryan culture and Civilization. My ideas of studying the subject of my choice got smashed after I got a job as a Lecturer at Namchi Government College in September 2004. Now I could not go to other Universities to pursue a research on the subject of my choice due to the nature of my job. Even after knowing the base reality, I still was having a hallucination to go for the research in the said subject. I was trying everything to avail stipend from some Universities and the State Government of Sikkim, but could not succeed in securing them. Thus, my high dreams of studying Ancient Indian History were landed in the  erstwhile Himalayan Kingdom for the study of our own History.

Though, I am a Sikkimese but I never had any opportunity to study the History, Culture and Civilization of the Sangri-La during my student life. In the beginning it was very tough for me to cope up with the terminologies which were unsullied to me. But, after studying many books and journals the curiosity to know much about my own state got doubled. Therefore, I began to dream about the old and Independent Sikkim, where my forefathers had done so many things to make it a real one.

The Ration Card for Cloth

It was in October 2006, on the propitious occasion of Bada Dashain when I went to receive Tika from my elderly relatives at Tareythang (a typical Brahmin Village in East Sikkim) I again saw the old box after a long gap. With the help of my grandmother I thought of opening it. As I was assured, it contained few but important documents related to my Great Grandfather in particular and Independent Sikkim in general. The most amazing among them was a legal notice sent to my Great Grandfather by the then Mandal of Tarethang Village Late Brihaspati Upadhyay in 1945. It seems that there was a report made by one Vidhyapati Kafley of the same village against Late Ravi Lal Pyakurel (My Great Grandfather) who had allegedly cut down a tree of the former. Written in a bucolic Nepali, the document is very important for the study of legal system of Sikkim in the pre-independence period.

The oldest document among them is a tax receipt of 1928, followed by other receipts, letters and some personal documents. All these receipts have the signature of the village Mandals, who were then regarded as the Village Head Man in Sikkim. The system of Mandal was abolished in 1986 by Mr. N.B. Bhandari's Government. Another important document that was preserved by my Great Grandfather was a Ration Card for Cloth which was issued in 1948 from Gangtok.

Inside the Ration Card of 1948

The Ration Card has its own unique features. In order to get it an individual had to pay 25 Piase.  Further, the beneficiary had to show his Dhuri Ticket Number to avail the facility of a subsidized cloth. The card also reveals that 6 Gaj (1 ½) meter cloth was issued to an adult and 3 Gaj (75 Cms.) of cloth was given to a child in a family. In the card, the name of the Shop Keeper from where the recipient had to get his cloth is also given. It is clearly mentioned in Nepali that if somebody losses it the authority would not allow him to get another Card. Further, the beneficiary had to avail the facility of subsidized cloth in every three months.  It was issued from the Office of the Textile Commissioner, Gangtok and the Card was non transferable.  

Apart from the above documents, there are some other old receipts, letters and personal papers associated with my great grandfather. But, most unfortunately, I was unable to find any document or pamphlets related to the political development of Sikkim. Probably, Tareythang being a secluded place in those days those papers were not received by my great grandfather.