The Village Accountant is appointed for a Village or a group of Villages and he performs all the duties prescribed in or under the Karnataka Land Revenue Act, 1964 or in under any other law for the time being in force. He has to keep all such registers and other records as are prescribed by Government. Whenever called upon by any Superior Revenue Officer of the Taluk or District, he prepares all records connected with the affairs of the Village. The Records may be notices, depositions, Mahajars or reports required by the State or the Public.
The Village Account is directly under the supervision and control of the Revenue Inspector. The Village Accountant being an important functionary of Revenue Administration at the Village level, should reside in a central village of his circle to be available to the villagers. The Headquarters of the Village Accountant is fixed by the Deputy Commissioners, non-residence in the Headquarters by the Village Accountant would attract disciplinary proceedings against him.
The Village Accountant has therefore, a dual role to play. On the one hand, he is under the administrative control of the Tahsildar and is responsible for all matters of Revenue administration at this level. He collects revenue, makes crop entries, draws Mahazars, issued notices and carries out functions that his superiors direct him to perform. On the other hand he attends to the Panchayat and Development Administration of the Village and functions under the control and supervision of the Chief Executive Officer of the Taluk Development Board.
The activities of the Revenue Department have increased over the years. Although collection of revenue continues to be one of the most important tasks of the village accountant he is playing an important role in the identification of the beneficiaries under the several programmes launched by the Government for the amelioration of the conditions of the rural population in general and the Weaker Sections in particular.