Kabuliat is a written agreement especially one signifying assent, as the counterpart of a revenue lease or the document in which a payer of revenue expresses his consent to pay the amount assessed upon his land. It also means a rent note executed by tenant in favour of the landlord; a counterpart of a pattah by the landlord to the tenant. Kabuliat is generally used to express the agreement entered by a landholder or proprietor of an estate with the government, giving out the term under which the state is held. Patta and Kabuliat do not create relationship of landlord and tenant unless they are delivered up. ….. [Baburam Mandal vs. Renuka Bala Roy Chowdhury (1960) 12 DLR 517]
See Section 2(7) of the Registration Act, 1908; Section 2(16) (b) of the Stamp Act, 1899.

It provided that the Bengal Tenancy Act was made applicable to the whole of Bengal except any area which constituted a municipality under the provision of the Bengal Municipal Act, 1932. Anandaganj Bank acquired tenancy right in the suit property on 1.9.1930 and it duly executed and registered a Kabuliyat in favour of the landlords. The learned trial Court was wrong in discarding the said Kabuliyat on the ground that it was a unilateral document and not bilateral one—Bengal Tenancy Act, 1885 (VIII of 1885), Clause 3 of sub-section 3 of Section 1. Md. Idris Ali and another Vs. D.C. Jamalpur, 16 BLD (HCD) 303.