Notes | n. privately owned land which is liable to some taxation (cf. Whelpton 1991: 286). This form of land grants emerged when raikara (state owned) land was sold to individuals, and they were originally tax free and inheritable. Pṛthvīnārāyaṇa Śāha levied taxes on such lands in the Kathmandu Valley (cf. Regmi 1964: 39-40@BJ). |
Type | t.t. |