New India Manifesto – Chapter 6 : Land and Building Accounting System

Table of Contents

Land and Building Accounting System

Routing out tax evasion, corruption, benami transactions, black money transactions, and lawbreaking requires a systemic overhaul. LBAS is one way to bring national-level accountability at multidimensional levels. According to the Indian constitution, taxes on lands and buildings are levied by the state government or a local authority such as panchayats. The assessment and collection of these taxes vary from state to state. But the work of the government should not end at tax collection. Many more details can be collected from each land and building that benefit the nation.

Land and Building Accounting System is the nation-level accounting system of lands, buildings and the activities inside them all over India using advanced software and data collection technologies. The collected data will be stored on a website and accessible to various sections such as income tax, GST, real estate escrow system, and many others to ensure the nation’s laws are upheld. The activities conducted on the premises of each land and each structure will be accounted for under LBAS. LBAS does not directly take action against illegalities and is mainly the supplier of information. The action is taken by other departments related to the information received.

Land and Building Accounting – Linking with Aadhar

Lands are analysed from satellite maps and field visits and ensured that each inch is legally owned by the owner and ownership details of all the land in India are found. Lands without documentation can be taken back by the government or given back to the encroacher if proper compensation is paid to the government for legalising the land. It does not mean that forest lands can be encroached on and later converted to regular farmland or commercial plots. Plots inside rural areas and urban areas may have some cents unaccounted for. Such encroached properties can be regularised if they pay the government for land deed legalisation. The government also can use such lands for implementing National Housing System.

Every structure on the land needs to be accounted for and marked as per the usage of the building. All buildings must be accounted for, from motor houses with agricultural pumps to large industries. Building linking is different from land linking. Details of activities organised inside a building, classification of residential properties and resident details must be maintained.

With help from the panchayat, taluk offices and other state government machinery, all lands and buildings can be allocated to a particular Aadhar number. Satellite images will be used, and new software will be developed to mark each plot for a specific person. There will be no errors as one cannot evade satellite images.

Different Types of Buildings Categorisations

All the structures should be categorised under various heads.

Agricultural buildings such as motor houses and warehouses
Residence buildings such as houses and flats
Vacant houses
Structures, such as under-construction buildings or discarded buildings
Business establishment structures such as shutter rooms and rented places for businesses.
Factories
Government-owned and government-controlled public structures, public areas and properties

In this manner, different types of categorisations can be created to collect data and distribute it to various authorities, such as integrated inspection authority, for further analysis.

Features of LBAS

Each structure, including the rentee and owner, should be associated with their Aadhar to a particular building. If any business activity is organised, their GST number should also be added. If they do not have a GST number, they will be allotted one by the tax support system. Their bank current accounts should be associated with these structures, as savings account misuse is common in India. So, a single property is attached to people with different Aadhar. If the owner has built 15 shops as a single structure, 16 Aadhar numbers, including renters and owner, and 15 GST numbers will be associated with that structure.
Every time there is a change in ownership or a change in rented person, the change should be informed to LBAS, and details will be altered accordingly.
Benami properties and illegal possession of land can be found by implementing this. The corrupt bureaucrats and tax-evading business owners in India have acquired many properties, which were never accounted for as this type of total land and building accounting system has never existed to date.
Properties are observed from satellites and in person to find what activity is happening inside each property and make alterations accordingly. The information collected will be shared in the appropriate section. For example, unhygienic cottage industries will be reported to honour enhancement support system.
Illegal mining and many other illegal activities can be stopped by analysing the lands and buildings all over India.
Crop insurance and identifying places after floods can be easy when the property owner’s property details are geotagged using this system.
Forest boundaries and encroachment to forest lands can be found and punished using this system.
All the businesses evading GST can be forced to come under the ambit of the law.

Security

Each individual’s home address and details may leak, and it will affect the privacy of individuals. So, there should be Aadhar authentication and additional layers of security to access the collection information via this software.

Employment for 15 Lakh People

To account for all the buildings and lands in India, at least 15 lakh individuals are required. These individuals will continue having this job to ensure property checks and further updates. A vast labour force is necessary to analyse the whole area in India plot by plot and structure by structure. 5 lakh+ part-time jobs can be created in the initial years to complete the accounting all over India.

Tech and IT Usage

Gadgets, drones, satellites, bodycams and software’s should be efficiently deployed and utilised to ensure no corruption in the process.

Stringent Punishment

There should be stringent laws and punishment, including jail, if an LBAS employee conspires with a property owner to avoid reporting accurate information.

Building Multimedia Database

The LBAS will ensure that government can collect data regularly about businesses conducted at the building. The images and video recordings of businesses can be gathered once or twice a year to ensure various issues such as building safety, food safety and hygiene are addressed, and the government understands the nature of business.

Reduce Crime

When all buildings and lands are accounted issues ranging from marijuana cultivation and tax evasion to illegal production of commodities can be found. Therefore, it will help in reducing crime and increase tax revenue. In addition, building specific extensions to certain buildings that the government does not permit, and such extensions can easily be found using LBAS.

Kidnapping, chaining the elderly inside a room permanently, and such issues can be found as LBAS can report suspicious actions during inspection to concerned law enforcement agencies.

Output Analysis and Sales Studies

Large businesses which evade taxes can be found easily by assessing the probable output of each company and comparing it with filed tax details if the structures that manufacture are closely monitored. Selling imported items and brand copy products without registering GST can also be analysed and fixed.

Labour Laws

When the building details are collected, it can also help ensure the safety and security of employees working in various units. In addition, labour laws and employer code of conduct can be effectively implemented using the information.

Waste Management

LBAS will be authorised to decide the monthly amount for each structure, including commercial and residential, under the PRC Waste Collection System.

Digital Stamp Paper Transaction System

All rented properties can be ensured that they are registered under a digital stamp paper transaction system.

Government Projects and Private Projects

It is easy for the government and private parties to find the land required for various projects using LBAS. As a result, the real estate escrow system will get a boost in revenue, and many projects can be implemented faster as the identity of the owner of the land is known. In addition, it benefits landowners as they can make quick money by selling their land.

Illegal Structures Accounting

LBAS will ensure the accounting of small and large illegal structures. Small illegal structures that are built in public, such as roadside shops and beachside shops, are run by poor people or by smart people. Most of such shops are run by poor people earning meagre money. However, a minor percentage is run by smart people who make more money than brick-and-mortar shops and evade tax net entirely even after earning lakhs monthly. So once these structures are accounted for, they can be moved using the street vendor rehabilitation initiative, and the existing structures can be demolished. If large-scale illegal structures are built by floating specific non-harmful rules and regulations, then such structures should not be demolished and should be sold at auction to the highest bidder.

Land and Building Accounting System Website

The website will have all land and building records digitised. In addition, all existing documents present physically for land and building will be scanned and uploaded from every village and city. Furthermore, multiple login systems will provide access to temporary and permanent employees and different logins for other departments.

Land and Building Accounting System will create a building plan internal and external sketch submission system on the website. The building plan of every structure will be developed and maintained physically by the concerned local authority at a locked facility 24X7 under CCTV supervision. At the same time, it will be uploaded to the website. The website will transfer it to the offline data centre cut off from the internet and be stored there. This is to ensure information security, and leakage of such sensitive data may cause crime or terrorist activities. Furthermore, the government can access the data in case of emergency, such as during rescue services by the fire force.

Funding

By bringing every single business in India under the ambit of India, the nation’s tax revenue will increase, and LBAS will get a part of that tax revenue.

After LBAS accounting, at least 20 per cent of the total habitable land area possessed illegally can be recovered. They can also be allowed to pay and purchase the land at market rate. The land recovered will be worthy enough to fund LBAS for many years.

Every department that benefits in terms of revenue from the information provided by LBAS will help create funds for the continuance of LBAS.

Special Note: This is the sixth chapter of the book New India Manifesto by Blessen T. Sam. The concepts introduced in this book are unique, and referencing the book and the author is appreciated. Support the hard work of the author to modernise India by purchasing a print copy of the book from Amazon or Flipkart. For research collaborations, contact the author at blessentsam@gmail.com.