In Bangladesh, historically, land revenue (LR) had been the principal source of the Government's earning. In course of time, the revenue has, however, lost its significance in terms of LR-GDP ratio and has created some problems to the earnings of Government exchequer. Major problems relating to land and revenue there from have emanated from litigation. This study mainly discusses with the financial and institutional aspects of land administration. Almost every chapter focuses on the poor institutional structure of land administration and their poor collection of revenues. For this purpose, five years financial statement of one upazilla (sub-district) and two years financial statement of the district have been analyzed to know the financial discrepancies. Moreover, to know about the financial losses occurred for land related litigations, data from different courts have also been collected. Beside these, a critical perusal of the secondary sources including books, journals, articles, reports, newspapers, maps, archival materials, official publications and documents, unpublished thesis, websites etc. have been used.