The story is set in the last era of British rule when after several historical land reforms in the subcontinent, the government faced the gigantic problem of assessing the actual incomes of landlords to net them in for state revenues. For purpose of direct assessments revenue officers were deputed, while for a larger number of indirect assessments, persons were sent and dispersed to villages in disguise of varying professions and for longer periods to secretly make their own assessment of on the spot realities and of actual sources and incomes.
