The Mahalwari system introduced in parts of North-Western India was based on revenue settlement made directly with the:

Village community (Mahal) or village headman The Mahalwari land revenue system, introduced in the North-Western Provinces, Punjab, and Central India, was based on revenue settlements made directly with the village community, termed a Mahal. Land revenue was assessed collectively for the entire village unit, and the village headman (Lambardar) or community elders held joint responsibility for collecting and paying land tax to the British East India Company.