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.