In the historical context of Assam, “Ga-dhan,” often referred to as “body tax,” and “poll tax,” known locally as “kharikatana,” were two distinct forms of taxation. Ga-dhan was specifically a tax imposed on every individual paik in Upper Assam, while the poll tax was similarly applied in other areas, such as Kamrup, Nagaon, and Darrang.
Ga-dhan (Body Tax):
- Collected at the rate of one rupee per individual paik in Upper Assam.
- Paiks were entitled to 3 puras of land in return for paying this tax.
- The Burmese, upon occupying Assam, collected this tax with much severity, known as “Kharika-tana”.
Poll Tax (Kharikatana):
- Imposed in Lower Assam, Kamrup, Nagaon, and Darrang.
- Collected as a plough tax in Kamrup, a hearth-tax in Darrang, and a capitation tax at Nagaon.
- The tax was levied on every paik in Lower Assam in return for which every paiks were entitled to enjoy three puras of arable land.
