The main differences between the Mahalwari system and the other two systems were
1. Under the permanent settlements, the zamindars were responsible for collecting and paying revenue to the Company. Under the ryotwari system, individual ryots or farmers were responsible for paying the revenue. Under the mahalwari system, it was the village headman who had this responsibility.
2. Under the permanent settlements, revenue was fixed with zamindars. Under the ryotwari system, individual landholdings held by ryots were the unit of settlement. Under the mahalwari system, the village as a whole was the unit of settlement.