 In 1765, the company in India acquired the Diwani of Bengal, Bihar and Orissa. After privatizing the company, he established a reign of terror in India. As a result, coral grass came down in Bengal like Manvantar in the 1960s. The British government blamed the Company for the famine in India and in 1772 sent Warren Hastings as Governor General. During Warren Hastings, the Regulating Act was passed to regulate the company.
Later Lord Cornwallis was sent as Governor General in 1786 to solve the revenue problem under similar rules. The subject of many reviews during the famous two decades of Lord Cornwallis' rule, which was the product of the minds of everyone from the general district commissioner to parliament, directors' meetings, economists, historians, was that the permanent settlement came into effect.
Context of Perpetual Settlement : Perpetual settlement is an arrangement equivalent to a contract entered into with the zamindars to facilitate revenue collection by the company. It was proclaimed by Governor General Lord Cornwallis on 22 March 1793. But as an idea, this settlement has been discussed in authorities and expert circles since almost two decades ago. The idea of permanent settlement in the abstract was first proposed by contemporary British historians and political/economists Alexander Daw and Henry Petullo. Councilor Philip Francis first abstracted from the idea of a permanent settlement offered by Dao-Petullo. But the settlement plan of Philip Francis was not implemented. But much of it gave directions to the British government on land revenue. The British government later passed the 'Pitt India Acts' in 1784 based on the plan of Philip Francis. Section 39 of the 'Pitt India Acts' dealt with the revenue system.
 After the 'Pitt India Acts' were passed, Councilor Charles Stewart was the first permanent resident
Advised for settlement and proposed a permanent settlement under Section 39 of the Pitt India Acts. But Governor General Warren Hastings was not in favor of a permanent settlement at the time. So it can be seen that although Charles Stuart's plan was appreciated, it was not possible to implement it. Because, there was no environment to implement the plan of the Council without implementing the plan of the Governor General. So it fails. But in Charles Stuart's plan the British government got a glimpse of a solution to the revenue problem.
Shortly after Charles Stewart's plan, the Company realized that the only way to solve the Company's revenue problems in India was to solve the revenue problem by introducing a permanent settlement system.
So in 1786 the Court of Directors sent Cornwallis as Governor General to India to solve the revenue problem. On his arrival in India as Governor General, Cornwallis began to push for the implementation of a permanent settlement system to solve the revenue problem. But his work was hindered by his revenue advisor and Board of Revenue President John Shore. John Shore opined that before introducing a permanent settlement it is necessary to know:
1. Current Financial Status of Zamindars, Talukdars and Raitts. Rights of zamindars and raiyats before the decline of Mughal power.
3. Laws relating to rents of raiyats during the decline of Mughal power.
5. New abwabs, mammoths etc. imposed by zamindar after civil gain. Ways to protect the common raiyat's interests. Ways to remove the loopholes in the current revenue collection system.
7. Collection of detailed deposit, convexity and balance accounts of each zamindari since 1772. Cornwallis' plan could not be carried out due to John Shore's disagreement. There were also two problems with permanent settlement at that time.
Namely: 1. Lack of reliable information, 2. There is sharp disagreement among government experts about the rationale for permanent settlements. In such circumstances, John Shore, president of the Board of Revenue, argued strongly for a trial settlement for a decade or two instead of a permanent settlement. So in 1790 the ten year settlement was made. It is provided that if the Court of Directors immediately expresses an opinion in favor of a permanent settlement, the settlement of ten years shall be declared to be a permanent settlement. Therefore, in late 1992, when the Court of Directors gave its opinion in favor of a permanent settlement, Cornwallis declared the ten-year settlement a permanent settlement on 22 March 1793. As a result, the two decades of discussion and review of the revenue problem came to an end. However, although the Permanent Settlement was introduced during Cornwallis's reign, it cannot be said that his achievement was solely his. In this case, the general district administrator, lawyer for two decades; There were contributions from economists, historians, meetings of Parliament and the Court of Directors. Cornwallis only combined these.
Features of Permanent Settlement: During the Mughal period, zamindar-government relationship, zamindar-raiot relationship and mutual liability, rights etc. of zamindar-raiot were merely customary. But Cornwallis settled for treaty instead of custom. And what was the nature of the treaty was the characteristic of the fiscal system of his regime. The various regulations and administrative structures of its revenue system are given below:
1. Fixation of Government-Zamindar Relations: On 22 March 1793, Lord Cornwallis announced in the Permanent Settlement that he promulgated the Act to regulate Government-Zamindar relations. The government is the landlordadmits the Rock as the sole owner of the land and undertakes that the Government deposits levied on the zamindars and taluqdars accepting permanent settlements shall remain irrevocable for ever. Under this arrangement the zamindar, as the sole owner of the land, could freely transfer his land without the permission of the Government, make donations and distribute it among the heirs according to Muslim and Hindu law. But despite all these advantages, there were also disadvantages. These difficulties are overcome by permanent settlement.
2. Determination of relationship between zamindar and talukdar: Talukdar was a hereditary government agent like zamindar during Mughal rule. There was no principled difference between zamindar and talukdar. The only difference was that the zamindar had greater geographical authority and social influence than the talukdar. Besides, there were many classifications among Talukdars. Lord Cornwallis abolished the distinction between zamindars and talukdars.
3. Determination of zamindar and raiyat relationship: By perpetual settlement, the previous rules were abolished and the relationship of zamindar and raiyat was determined afresh. Cornwallis hoped that the zamindars would seek the welfare of the raiyat for their own sake, since land was worthless in the raiyat bin. But the zamindars should not regard their subjects as helpless and helpless, and the government decrees are ready to come forward in the defense of their interests if need be. It is declared to inform the zamindars that since it is the duty of the government to protect the interests of all classes, especially those who are relatively weak and helpless. It is hereby unequivocally declared that as it is the responsibility of the Government, the Governor-General in Council may make such laws as may be necessary to protect the talukdars and raiyats under him, and the zamindars shall not raise any objection thereto.
4. Permanent Deposits, Eligibility and Restrictions: In permanent settlements, certain rules are introduced for levying deposits. Besides, the eligible and ineligible are considered among the zamindars. It disqualified among the zamindars- (1) those women who were considered by the Government to be incapable of managing the zamindari. (2) Minors, idiots, lunatics, perverts and other weak persons. Those who are unfit to manage a zamindari, those who are deliberately biased towards saving government revenue or people of depraved character cannot hold zamindari. Besides, certain restrictions are also imposed on permanent settlements.
5. Payment of Lakheraj and Pension: The Lakheraj which has been created since the civil profit of the company shall be deemed to be invalid and the said Lakheraj land will become malgujari. It is further said that if the company's Civil North any lakherage of land is created or sanctioned by the Government, then the original condition of the said lakherage shall be complied with by the Government. Apart from this, the complications related to pensions were put an end to.
6. Panchsana Register: The Permanent Settlement Land Act provides that a panchsana register of revenue land is maintained. It is enacted that every five years the District Collector shall prepare a register of all the zamindaris under his jurisdiction. The register will contain the name of the owner, amount of government deposit, details of transfer of land due to sale, gift and inheritance etc. Besides, there were many other provisions.
Administrative structure: It was settled with 47 regulations.
There were also various government agencies to implement it. Below are the details of the agencies:
1. Establishment of Board of Revenue: Board of Revenue is established to manage the revenue function in permanent settlement. It was second only to the Governor General in Council in terms of power and importance. The role of the board was to control and supervise. The board also had to ensure that the employees of the board work properly. The board could have punished the employees for misconduct.
2. Establishment of Court of Wards: In this settlement, Court of Wards was established to train the incompetent and minor zamindars from the plots of the Naib Gomstads. The Board of Revenue does not perform the duties of a Court of Wards. Women, minors, idiots, lunatics, lunatics, etc., are included in the Court of Wards. Besides, those who deliberately withhold revenue and people of bad character are also covered. The District Collector was the local representative of the Court of Wards. In fact, the District Collector worked as a Court of Wards.
3. Establishment of District Collector : District Collector is the most active and important institution in the provision of permanent settlement. The main institutional feature of permanent settlement provision is the District Collector. Bengal is divided into 21 districts excluding Bihar and Orissa. A Collector is appointed in each district. Several Assistant Collectors were appointed to assist him. The official title of the Collector is Collector of the Revenue of the Zillah, the Collector also has certain duties. There were also some restrictions.
4. Native Employees: Many native employees were recruited through permanent settlements. There were different classifications among these employees. They functioned according to rank.
What effect did the Permanent Settlement have on the economy and society of Bengal?
Shortly after Charles Stewart's plan, the company saw that the only way to solve the company's revenue problems in India was through permanent forests.Solving the revenue problem by introducing a balanced system. So in 1786 the Court of Directors sent Cornwallis as Governor General to India to solve the revenue problem. On his arrival in India as Governor General, Cornwallis began to push for the implementation of a permanent settlement system to solve the revenue problem. But his work was hindered by his revenue advisor and Board of Revenue President John Shore. John Shore opined that before introducing a permanent settlement it is necessary to know:
1. Current Financial Status of Zamindars, Talukdars and Raitts.
2. Rights of zamindars and raiyats before the decline of Mughal power.
3. During the decline of Mughal power, the raiyat rent laws.
New abwabs, mammoths etc. imposed by zamindar after civil gain.
5. Means of protection of common raiyat's interest.
6. Ways to remove the shortcomings of the current revenue collection system.
7. Collection of detailed deposits, levies and other accounts of each zamindari since 1772. In the course of such disagreements, two obstacles to a permanent settlement can be observed. The two obstacles are:
1. Lack of reliable information and
2. There is sharp disagreement among government experts about the rationale for permanent settlements. Councilor John Shore, president of the Board of Revenue, made a strong case for a trial settlement for a decade or two instead of a permanent settlement. Finally in 1790 the Dassala settlement was made
Provided that if the Court of Directors at once expresses its opinion in favor of making the permanent settlement permanent, the ten-year-old Babar shall be declared to be a permanent settlement. As a result, at the end of 1792, the Court of Directors gave an opinion in favor of a permanent settlement, and Cornwallis declared the ten years of permanent settlement on March 22, 1793. It ended two decades of long discussions and reviews on the revenue problem. It would therefore be wrong to attribute it solely to Cornwallis's achievement as it was implemented during Cornwallis's reign. In this case, there was advice from the General District Commissioner to all types of employees, Directors, Sabha, Parliament. Which was implemented two decades later.
Impact of the Permanent Settlement on the Economy and Society of Bengal The Permanent Settlement had a great impact on the economy and society of Bengal. Professor Sirajul Islam said that the idea of permanent settlement was born from the urge of the colonialist to make the political rights of the company economically meaningful. Governor General Warren Hastings also acknowledged this. Below is some discussion about it: a. Impact on the economy of Bengal.
 1. Deterioration of agriculture Those who took initiative to introduce permanent settlement in Bangladesh claimed that agriculture would improve under this system. By giving individual ownership of the land to the zamindars, they would focus on the improvement of the land. Because, if the capital is invested in the land, the zamindars benefit. Landlords will be able to earn money as revenue from land. But some time after the introduction of the permanent settlement it became clear that the main aim of the U zamindars was to make a profit; Not land development. Due to which permanent settlement agriculture declined. As a result, the initiative failed.
2. Peasants Deprived of Land Rights : Revenue collectors and zamindars were all treated as landlords or landlords under the Permanent Settlement. That is, all the authority of the zamindari area rests with them, while the peasants or subjects lose their rights over their lands and become petty tenants. That is, they are deprived of the enjoyment of the land which they occupied till now.
3. During the introduction of the perpetual settlement or zamindari system, which deprived the government of surplus revenue, the rule was that the zamindars would deposit a portion of the revenue collected from the peasants as government revenue and keep the portion as their own revenue, but the zamindars subsequently benefited as the amount of revenue was fixed in perpetuity. Because, if the zamindari income increased as a result of increase in agricultural area, higher rate of rent collection from the raiyats etc., the benefits were enjoyed only by the zamindars and no one else. It causes various difficulties to the citizens and the government also incurs financial losses.
4. Impaired Economic Development: Permanent settlement resulted in landlords using tools of exploitation. As a result, almost all of the agricultural surplus value is lost to the farmers. On the other hand, the merchant capital in the hands of the Mutsuddi traders did not get a chance to turn into industrial capital. Because, by investing money in land, they dream of becoming rich overnight and they tend to buy zamindari. As a result, the path of economic development is blocked. 5. 40 percent of the assets of the farmers: The permanent settlement shows that the company did not have any such documents. Due to which the revenue was fixed at the pleasure of the government. The main objective of the government was to collect the maximum amount of money without having to negotiate with the zamindar. The amount paid as revenue was usually exorbitant. In this situation, in the permanent settlement, only 40 percent of the total production of Bengal was in the hands of the farmers. The government's share was 45 per cent and that of zamindars and other middlemen 15 per cent.
b. Impact on Bengali society:
1. The change in social structure was first seen as a result of permanent settlement, a system that shattered the entire fabric of Indian society. In short, the British did not conquer IndiaThe least major consequence was to break the structure of Indian society which had remained unchanged for ages and usher in a revolutionary change. Rajini Pan Dutt likens this change to a social revolution. It is said that this change was initiated by changes in the ancient land system of Bengal.
2. Agriculture as the basis of social relations: Agriculture was the economic base of India since ancient times and their social relations were based on agriculture. As a result of the English changing the traditional land system, social relations and changes were inevitable. As a result, social relations are considered as the basis of agricultural relations.
3. Abolition of old zamindars: Rules for depositing revenue in perpetual settlement were strict i.e. payment to the exchequer before sunset on a certain day. It shows that many of the zamindars established early in the introduction of permanent settlement failed to pay the revenue on the specified date and consequently the zamindari was canceled at auction.
4. The most significant social effect of the creation of middlemen and permanent settlements was the development of a new social class between the zamindar and the raiyat. This new social class is the middle class. Now it is necessary to know how this intermediary was created. The basis of the zamindar's relationship with the English government was the timely payment of revenue. Instead, it is not up to the British government to decide what to do with the zamindar as the owner of the land. In such a situation, the zamindar, facing financial problems, could lease a part of the zamindar to a wealthy person for a certain amount of money. These lessees are known as middlemen. It is created as a result of permanent settlement.
5. Increase in tyranny of subjects in the absence of zamindars: This system led to the extinction of the ancient zamindars of Bengal. The zamindars who lived in the villages and shared the happiness and sorrows of the subjects were quickly absorbed in the new revenue system. Instead of them, the place was occupied by wealthy people who considered the land as an area of capital investment. These absentees living in the city had no pull on the lands of the zamindars. Far from feeling the need to attend to the sufferings of the subjects, their sole aim was to extract the highest possible revenue from the subjects and spend their days enjoying themselves in the city. They used to do the zamindari work through Gomstad. As a result the subjects were oppressed.
Conclusion: Therefore, it can be said that the reason why the Permanent Settlement was passed by the British Government in 1793 during the rule of Lord Cornwallis was not fully implemented. However, it was very beneficial for the company. As a result it can be seen that the permanent settlement was important from the zamindars' point of view even if it could not solve the revenue problem. But the permanent settlement for the benefit of the subjects was not implemented. Because, as a result of this, the subjects are oppressed.
The Permanent Settlement introduced by Lord Cornwallis was a landmark in the history of Company rule in British India. This put an end to the complexities of zamindars and government, zamindars and raiyats, etc., which existed for a long time in India regarding company revenue.
 Apart from this, the administrative structure is also rearranged through this arrangement. So some benefit is observed temporarily in this system. However, while the benefits were observed, there were many failures. So overall it was a breakthrough step regarding the revenue of the company.
