ANDHRA PRADESH REVENUE RECOVERY ACT, 1864
The term "Landholders" as used in this Act, shall be taken to comprise the following persons: All persons holding under a sanad i Milkiyat i istimrar all other Zamindars, Shrotriyamdars, Jagirdars, Inamdars and all persons farming the Land Revenue under the State Government; All holders of land under Ryotwari settlements, or in any way subject to the payment of revenue direct to the State Government. Public revenue:- Public revenue due on land shall, for the purposes of this Act, be taken to include cesses or other dues payable to the State Government on account of water supplied for irrigation.
The Andhra Pradesh Revenue Recovery Act, 1864, serves as a legislative framework aimed at facilitating the recovery of public revenue due to the state. This Act is particularly significant in the context of land revenue and other dues payable to the State Government.
Section 1 of the Act provides an interpretation clause, defining key terms such as "public revenue" and "landholders." It establishes the foundational understanding necessary for the application of the Act.
The scope of Section 1 is primarily interpretative, laying the groundwork for subsequent sections of the Act. It clarifies the types of revenue that fall under the Act's purview, ensuring that all relevant dues are recoverable.
Section 1 does not prescribe any specific punishment; however, subsequent sections of the Act may outline penalties for non-compliance with revenue obligations.
The land, the buildings upon it, and its products, shall be regarded as the security of the public revenue.
Every land holder shall pay to the Collector, or other officer empowered by him to receive it, the revenue due upon his land on or before the day on which it falls due, according to the kistbandi or other engagement, and where no particular day is fixed, then within the time when the payment falls due according to local usage:- Provided that, except where property is held under Sanad i Milkiyat i istimrar or other similar instrument, it shall be lawful for the Board of Revenue by notification published in the District Gazette, to alter and fix, from time to time, the amount of the several kists or instalments, and the dates at which they shall respectively become payable.
Explanation:- The reference to the District Gazette in this Act shall in its application to the territories specified in sub section (1) of Section 3 of the States Re organisation Act, 1956 (Central Act 37 of 195
When the whole or portion of a kist shall not be so paid, the amount of the kist or of its unpaid portion shall be deemed to be an arrear of revenue.
Whenever revenue may be in arrear, it shall be lawful for the Collector, or other officer empowered by the Collector in that behalf, to proceed to recover the arrear, together with interest and costs of process, by the sale of defaulter s movable and immovable property, or by execution against the person of the defaulter in manner hereinafter provided.
The Andhra Pradesh Revenue Recovery Act, 1864, serves as a legislative framework for the recovery of public revenue due to the state. Section 5 specifically addresses the mechanisms through which arrears of revenue can be recovered, empowering designated officials to take necessary actions against defaulters.
Section 5 of the Act stipulates that whenever revenue is in arrear, it is lawful for the Collector or an authorized officer to recover the arrears, along with interest and costs, through the sale of the defaulter's movable and immovable property or by execution against the person of the defaulter.
The scope of Section 5 encompasses all forms of public revenue, including land revenue, cesses, and other dues payable to the state. It provides a comprehensive mechanism for the state to recover dues efficiently and effectively.
While Section 5 does not explicitly outline punishments, it implies that failure to comply with revenue obligations may lead to the sale of property or personal execution, which can be seen as a punitive measure against defaulters.
This commentary provides a comprehensive overview of Section 5 of the Andhra Pradesh Revenue Recovery Act, 1864, highlighting its essential features, scope, and implications for both the state and defaulters.
If the defaulter held under Sanad-i-Milkiyat-i-istimrar or other similar instrument the mode of recovering the arrear shall be in accordance with the terms of such Sanad. In the case of other defaulters, the Collector or other officer empowered by the Collector in that behalf, may at his discretion, proceed to realize the arrear by the sale of either the movable or immovable property of the defaulter, or of both.
Arrears of revenue shall bear interest at the rate of 6 per cent per annum.
In the seizure and sale of movable property for arrears of revenue, the following rules shall be observed. First: Demand in writing:- The Collector, or other officer empowered by the Collector in that behalf, shall furnish to the person employed to distrain the property of a defaulter: a demand in writing and signed with his name, specifying the name of the defaulter, the amount of the arrear for which the distress may be issued, and the date on which the arrears fell due. The person employed to distrain shall produce the writing which, if the arrear together with the batta due to him, under Section 53, be not at once paid, shall be his authority for making the distress, and on the day on which the property may be distrained, shall deliver a copy of such writing to the defaulter, endorsing thereon a list or inventory of the property distrained, and the name of the place where it may be lodged or kept. Second: Writing to state
When the amount due shall not have been paid pursuant to the terms of the demand, and no arrangement for securing the same shall have been entered into the satisfaction of the Collector or other officer empowered by the Collector in that behalf, distrainer shall transmit any inventory of the property distrained to the nearest public officer empowered to sell distrained property, under Act VII of 1838, in order that it may be publicly sold for the discharge of the arrears due, with interest, batta, and cost of distraint.
Where a defaulter may tender payment of the arrears demanded after his property may have been distrained, and prior to the day fixed for sale, together with payment of interest, batta, and all necessary expenses attending distress. The distrainer shall receive the amount immediately upon the same being tendered, and shall forthwith release the property.
The distrainer attaching the crops or ungathered products of the land belonging to defaulter may cause them, to be sold when fit for reaping or gathering, or at his option may cause them to be reaped or gathered in due season and stored in proper places until sold. In the latter case the expenses of reaping or gathering and storing such crops or products shall be defrayed by the owner upon his redeeming the property, or from the proceeds of the sale in the event of its being sold. When crops or product belonging to a tenant shall have been sold, it shall be lawful for such tenant to deduct the value of the crops or products sold from any rent which may be due by him, then or afterwards, to the defaulter, in respect of the land on which such crops or products have been grown. It shall also be lawful for a tenant whose crops are attached for an arrear of revenue to pay the arrear and default the amount in the aforesaid manner f
The distrainer shall not work the Bullocks or cattle, or make use of the goods or effects distrained; he shall provide the necessary food for the cattle or livestock, the expense attending which shall be defrayed by the owner upon his redeeming the property, or from the proceeds of the sale in the event of its being sold.
Where property distrained may be stolen or lost, or damaged by reason of the necessary precaution for its due preservation not having been taken, or from its having been improperly worked or made use of, the amount of such a loss or damage shall be recoverable by summary process by the Collector from the officer whose neglect or act occasioned the loss or damage, and the amount when recovered shall be paid to the damnified.
The distress levied shall not be excessive, that is to say, the property distrained shall be as nearly as possible proportionate to the amount of the arrear.
. The following articles shall not be distraint for arrears of revenue:-
(a) the necessary wearing appeal, cooking vessels, beds, bedding of the defaulter and such personal ornaments of a woman as in accordance with religious usage cannot be parted with by her;
(b) his ploughs, implements of husbandry, one pair of ploughing cattle, such manure and seed grain stocked by the defaulter or on his behalf by his cultivator as may be necessary for the cultivation of his lands in the ensuing year; and
(c) any other class of articles which may be notified by the Government in the Andhra Pradesh Gazette.
Distress shall be made after sunrise and before sunset and not otherwise.
When a defaulter may make a fraudulent conveyance of property to prevent the distress for arrears, any Civil Court of competent jurisdiction, upon proof thereof, shall summarily cause the property to be delivered up to the distrainer. The defaulter will further be liable to the penalties prescribed by Section 424 of the Indian Penal Code. (Central Act 45 of 1860.)
Where any person, not being a defaulter or responsible for a defaulter, may claim a right to the property distrained, and the distrained may, notwithstanding, cause the same to be sold, such claimant, on proof of such right in any Civil Court of competent jurisdiction, and in the event of the distrainer being unable to prove the responsibility for the arrear of revenue, on account of which the property may have been sold, shall recover from the distrainer the full value of such property, with interest, costs, and damages according to the circumstances of the case. But claims to crops upon the ground or to gathered products of the ground attached, in the possession of the defaulter, whether founded, upon a previous sale, mortgage, or otherwise shall not bar the prior claim of revenue due from the ground upon which such crop or product may have been grown.
Where it may be proved to the satisfaction of any Civil Court of competent jurisdiction that any person has forcibly or clandestinely taken away property once distrained, the Court may summarily cause such property to be restored to the distrainer. The offender will further be liable to the penalties prescribed by the Indian Penal Code, (Central Act 45 of 1860).
It shall be lawful for the destrainer to force open any stable cow house, granary, godown, out house, or other building, and he may also enter any dwelling house the outer door of which may be open and may break open the door of any room of such dwelling house for the purpose of attaching property belonging to a defaulter and lodged therein; provided always that it shall not be lawful for such distrainer to break open or enter any apartment in such dwelling house appropriated for the zanana of residence of woman, except as hereinafter provided.
Where a distrainer may have reason to suppose that the property of a defaulter is lodged within a dwelling house, the outer door of which may be shut, or within any apartment to women, which by the usage of the country, are considered private, such distrainer shall represent the same to the officer in charge of the nearest Police Station. On such representation, the officer in charge of the said station shall send a Police Officer to the spot, in the presence of whom the distrainer may, force open the outer door of such dwelling house in like manner as he may break open the door of any room within the house except the zanana. The distrainer may also in the presence of the Police Officer after due notice given for the removal of women within a zanana, and after furnishing means for their removal in a suitable manner (if they be women of rank, who according to the customs of the country cannot appear in public), enter the zanan
Persons entering the apartments of woman, or forcing open the outer door of dwelling houses, contrary to the provisions of this Act, shall on conviction before a Magistrate, be liable to a fine not exceeding Rs.500 or to imprisonment of either description for any period not exceeding six months.
The public officer, empowered under Act, VII of 1839 to sell distrained property shall cause to be affixed to the outer door of the defaulter s house, or on the premises where the property may have been distrained a list of the property to be sold, with a notice specifying the place where and the day and hour at which the distrained property will be sold and shall cause proclamation of the intended sale to be made by beat of drum in the village to which the lands on which the arrear has accrued may belong; and in such places as the Collector or other officer empowered by the Collector in that behalf may consider necessary to give due publicity to the sale. No sale shall take place until after the expiration of a period of fifteen days from the date on which the notice may be so affixed.
At the appointed time, the property shall be put up in one or more lots, as the said officer may consider advisable, and shall be disposed off to the highest bidder. When the property may sell for more than the amount of arrears the surplus, after deducting expenses of process and interest shall be paid to the defaulter.
Notwithstanding anything in Sections 22 and 23, crops or products which are in their nature speedily perishable shall be sold by the distrainer as early as possible after they are distrained in such manner as may be provided in the rules made by the State Government in this behalf and the sale proceeds shall be deposited with the public officer referred to in Section 22.
The property shall be paid for in ready money at the time of the sale or soon after as the office holding the sale shall appoint, and the purchaser shall not be permitted to carry away any part of the property until he has paid for the same in full. Where the purchaser may fail in the payment of the purchase money, the property shall be resold, and the defaulting purchaser shall be liable for any loss arising as well as the expenses incurred on the resale. Where the property may in the second sale sells for a higher price than at the first sale the difference or increase shall be the property of him on whose account the said first sale was made.
Before a Collector in that behalf, proceeds to attach the land of the defaulter or buildings thereon he shall cause a written demand to be served upon the defaulter, specifying the amount due, the estate or land in respect of which it is claimed, the name of the party in arrear, the batta due to the person who shall serve the demand and the time allowed for payment which shall be fixed with reference to the distance from the land on which the arrear is due to the place at which the money is to be paid. Such demand shall be served by delivering a copy to the defaulter, or to some adult male member of his family at his usual place of abode, or to his authorised agent or by affixing a copy thereof on some conspicuous part of his last known residence or on some conspicuous part of the land about to be attached.
When the amount due shall not have been paid pursuant to the terms of the demand, and no arrangement for securing the same shall have been entered into the satisfaction of the Collector, or other officer empowered by the Collector in that behalf, he shall proceed to recover the arrear by the attachment and sale of the defaulter s land in the following manner.
The attachment shall be effected by affixing a notice thereof to some conspicuous part of the land. The notice shall set forth that unless the arrear, with interest and expenses, be paid within the date therein mentioned, the land will be brought to sale in due course of law. The attachment shall be notified by public proclamation on the land, and by publication of the notice in the District Gazette.
It shall be lawful for the Collector, when attaching the land of a defaulter, or at any time during such attachment to assume the management of the property attached. In such case he shall appoint an agent with a proper establishment of officers to manage the property, and shall give the agent certificate of appointment with written instructions under his seal and signature, and the expenses of management shall be defrayed out of the income of the property; provided always, that where the property may be too inconsiderable to admit of its being charged with the salary of an agent, it shall be committed to the care of such Revenue Officer as the Collector may select, who shall be subject to all the provisions herein contained in reference to agents.
Notice of the assumption of management shall forthwith be served on the defaulter in the manner prescribed in Section 25, and shall be notified by public proclamation on land and by publication in the District Gazette.
It shall be the duty of the agent, during the continuance of management under Section 28, to collect the rent and profits due, or accruing due upon the estate, according to the engagements subsisting between the defaulter and the parties holding under him, or according to established usage where no specific engagements exist. The agent shall keep accounts of all his receipts and disbursements, and submit the same, and pay over the balance, to the Collector or other officer empowered by the Collector in that behalf monthly, or whenever required, and the defaulter shall be at liberty to inspect the accounts at all reasonable times and to take copies of the same at his own expense without fee.
It shall be lawful for the defaulter to proceed by prosecution or suit against the agent, in respect of any criminal or illegal act done by him to the injury of the defaulter or his estate, and all tenants, or other persons holding by subordinate title, shall have the same remedies against him as they would have had against the defaulter if the act were done by the defaulter.
All engagements entered into between the landholder and his tenants, except such as are herein after mentioned, shall be binding upon the Collector, during attachment, but all such engagements collusively with a view to defeat or delay the attachment, and all leases of land at a rate lower than the usual rates of assessment, and not made bona fide for the purpose of erecting factories or buildings or of bringing waste land into cultivation, and all engagements made subsequently to attachment, shall be null and void against the Collector if he shall so declare; subject however to the right of the parties to such agreement to bring a suit against the Collector in the ordinary tribunals to establish the same; and all charges or incumbrances upon such land shall be postponed to the payment of the public revenue.
All payments on account of rent or profits actually due made before public notice of assumption of management to or on behalf of any landholder by any person holding under him, shall be valid against the Collector, and all such payments made after public notice of such assumption, or made before they were actually due, shall be null and void against the Collector, who shall be entitled to recover, as arrears of rent the full amount from the parties by whom it was paid, leaving them to sue the defaulter in the ordinary Court of law.
All sums received from the property attached, after paying the expenses of attachment and management, shall be carried to the credit of the defaulter in discharge of the arrears due, and interest thereon at the rate of six per cent per annum, and as soon as all arrears, interest, costs of attachments and expense of management shall have been liquidated, the attachments, shall be withdrawn, and a full account rendered of all receipts and disbursements during its continuance.
It shall be lawful for any person claiming an interest in land which has been, or is about to be attached, to obtain its release by paying the arrears, interest, and costs incurred; and all such sums, if paid by a tenant, may be deducted from any rent than or afterwards due by him to the defaulter; and if paid by a bona fide mortgagee or other incumbrancer upon the estate, or by any person not being in possession thereof but bona fide claiming an interest therein adverse to the defaulter shall be a charge upon the land, but shall only take priority over the charges according to the date at which the payment was made. Such sums when by a bona fide mortgagee or other incumbrancer shall further constitute a debt from the defaulter.
In the sale of immovable property under this Act the following rules shall be observed: First Public auction:- The sale shall be by public auction to the highest bidder. The time and place of sale shall be fixed by the Collector of the district in which the property is situated, or other officer empowered by the Collector in that behalf. The time may be either previous to or after the expiration of the fasli year. Second Notification one month before sale:- Previous to the sale the Collector, or other officer empowered by the Collector, in that behalf, shall issue a notice thereof in English and in the language of the district, specifying the name of the defaulter; the position and extent of land of his buildings thereon; the amount of revenue assessed on the land, or upon its different sections. The proportion of the public revenue due during the remainder of the current fasli; and the time, place, and conditions of sale. Th
The provision of the Third and Fourth clauses of Section 36 shall not apply to cases where immovable property sold under this Act is purchased by the Government.
It shall be competent to the defaulter or to any person acting on his behalf or claiming an interest in the land, to tender the full amount of the arrears revenue with the interest thereon, and all charges, which have been incurred in demanding the arrears, or in attaching or managing the estate or in taking the steps necessary for sale, and thereupon the sale shall be stayed:
Provided always that such tender must be made before sunset on the day previous to that appointed for the sale, and all sums paid under this or the next succeeding section by any tenant, or bona fide mortgagee or other incumbrancer or any person bona fide claiming an interest in the estate adverse to the defaulter may be recovered in the manner provided in Section 35.
(1)Any person owning or claiming an interest in immovable property sold under this Act may, at any time within thirty days from the date of sale, deposit in the treasury of the taluk in which the immovable property is situated -
(a) A sum equal to five per centum of the purchase money;
(b) A sum equal to the arrears of revenue for which the immovable property was sold, together with interest thereon and the expenses of attachment, management and sale and other costs due in respect of such arrears, and may apply to the Collector to set aside the sale.
(2) If such deposit and application are made within thirty days from the date of sale, the Collector shall pass an order setting aside the sale, and shall repay to the purchaser the purchase money so far as it has been deposited, together with th
(1) At any time within thirty days from the date of the sale of immovable property, application may be made to the Collector to set aside the sale on the ground of some material irregularity, or mistake or fraud, in publishing or conducting it; but, except as otherwise is hereinafter provided, no sale shall be set aside on the ground of any such irregularity or mistake unless the applicant proves to the satisfaction of the Collector that he has sustained substantial injury by reason thereof.
(2) If the application be allowed, the Collector shall set aside the sale and may direct a fresh one.
(3) Order confirming or setting aside sale:- On the expiration of thirty days from the date of the sale, if no application to have the sale set aside is made under Section 37 A or under clause (1) of this section or if such application has been made
Where lands may be purchased in a public sale the Collector or other officer empowered by the Collector in that behalf, shall publish in the villages, in which the land sold may be situated, in the cutcherry of the taluk, in the head cutcherry of the district, and in the District Gazette, the name of the purchaser and the date of purchase, together with a declaration of the lawful succession of such purchaser to all the rights and property of the former landholder in the said lands.
Where, notwithstanding such publication, any lawful purchaser of land may be resisted and prevented from obtaining possession of his purchased land, any Court of competent jurisdiction, on application and production of certificate of sale provided for in the Section 38, shall cause the proper process to be issued for the purpose of putting such purchaser in possession in the same manner as if the purchased lands had been decreed to the purchaser by a decision of the Court.
All contracts entered into by the defaulter with his tenants, and all payments to him by them shall be binding upon the purchaser to the same extent and under the same conditions as laid down in Sections 32 and 33 of this Act.
All lands brought to sale on account of arrears of revenue shall be sold free of all incumbrances, and if any balance shall remain after liquidating the arrears with interest and the expenses of attachment and sale and other costs due in respect to such arrears, it shall be paid over to the defaulter unless such payment be prohibited by the injunction of a Court of competent jurisdiction.
Arrears of rent which on the day of sale may be due to the defaulter from his under tenants shall, in the event of the sale, be recoverable by him after the sale by any process, except distraint, which might have been used by him for that purpose before the said sale.
It shall be lawful for the Collector or other Officer empowered by the Collector in that behalf, to sell the whole or any portion of the land of a defaulter in discharge of arrears of revenue; provided always that, so far as may be practicable, no larger section of the land shall be sold than may be sufficient to discharge the arrears with interest, and expenses of attachment, management, and sale.
Where only a part of landed estate held under a Sanad i Milkiyat i istimrar, or otherwise subject to the payment of a lump assessment, may be sold, the assessment upon such part shall be apportioned by the Collector previous to sale in the following manner: The amount of revenue to be assessed on each division shall bear the same proportion to the actual value of such division as the total amount of the revenue of the whole estate may bear to the total actual value of the entire estate previous to such division. Production of accounts Effects of non production: To this end the Collector shall have power to demand from landholders and from the karnams of villages, accounts of the produce and of the charges attending the management of lands to be divided; such landholders and karnams shall furnish the said accounts when required for a period of not less than three years next preceding the then current year; where the landholder
Repealed by the Andhra Pradesh (Andhra Area) Decentralisation Act, 1914 (Act VIII of 1914).
When a defaulter tenders security, it shall be lawful for the Collector or other officer empowered by the Collector in that behalf, to accept it and postpone the sale of the defaulter s property upon such conditions and until such time as he may appoint; in the event of default being made in the performance of such conditions, the Collector or such officer may sell the property and proceed against the defaulter or against his security, or both.
When arrears of revenue, with interest and other charges as aforesaid cannot be liquidated by the sale of the property of the defaulter, or of his surety, and the Collector shall have reason to believe that the defaulter or his surety is wilfully withholding payment of the arrears, or has been guilty of fraudulent conduct in order to evade payment, it shall be lawful for him to cause the arrest and imprisonment of the defaulter, or his surety, not being a female, as herein after mentioned; but no person shall be imprisoned on account of arrears of revenue for a longer period than two years, or for a longer period than six months, if the arrear does not exceed Rs.500, or for a longer period than three months, if the arrear does not exceed Rs.50; provided that such imprisonment shall not extinguish the debt due to the State Government by the defaulter, or his surety.
The Collector shall issue his warrant for the arrest of the defaulter, or his surety, or both, not being females, which shall specify his or their names, the amount of revenue due and the date on which it became payable, and the warrant shall be signed and sealed by the authority by whom it was issued. The officer charged with the execution of the warrant shall thereupon arrest the defaulter, or his surety, or both and convey him or them to the district goal, and deliver the warrant to the gaoler, which shall be a sufficient authority to him to receive the prisoner or prisoners. A copy of such warrant shall be retained by the gaoler, who shall forthwith despatch the original to the officer incharge of the goal.
All the remedies prescribed by this Act in case of revenue defaulter may be employed against their sureties, and it shall be lawful for the Collector or other officer empowered by the Collector in that behalf, to enforce the same simultaneously with, or either previously or subsequently to their enforcement against the principal; so, nevertheless, that no more than the total sum in arrears, and interest with costs and charges, shall be realized from both.
When land revenues is payable in kind, it shall be lawful for the Collector or other officer empowered by the Collector in that behalf, to prevent the removal of the crop from the land until a division has been made, and the portion which belongs to the State Government has been set apart, unless the landholder furnishes such security as the Collector may deem satisfactory.
All arrears of revenue other than land revenue due to the State Government, all advances made by the State Government for cultivation or other purposes connected with the revenue, and all fees or other dues payable by any person to or on behalf of the village servants employed in revenue or public duties, and all cesses lawfully imposed upon land and all sums due to the State Government, including compensation for any loss or damage sustained by them in consequence of a breach of contract, may be recovered in the same manner as arrears of land revenue under the provisions of this Act, unless the recovery thereof shall have been or may hereafter be otherwise specially provided for.
(1) Without prejudice to any other mode of recovery which is being taken or may be taken, all loans granted and all advances made to any person
(i) by any bank to which the re payment of the said loans and advances is guaranteed by the State Government; or
(ii) by such Corporation established by or under a Central or Provincial or State Act or Government Company as defined in Section 617 of the Companies Act, 1956, or such other public body, as may be notified in this behalf by the State Government in the Andhra Pradesh Gazette;
(iii) by any Bank under any welfare scheme or programme, such as Prime Ministers Rozgar Yojana and the like, sponsored by the State or Central Government as may be notified therein in this behalf by the State Government in the Andhra Pradesh Gazette ; together with in
(1) The Collector or any other officer empowered by the State Government in this behalf may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the defaulter at his last address known to the Collector or other officer) require any person after being satisfied that money is due or may become due to the defaulter from such person or that such person has held or may subsequently hold money, for or on account of the defaulter to pay to the Collector or other officer, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the defaulter in respect of arrears or the whole of the money when it is equal to less than that amount.
(2) The Collector or other officer may, at any time, or
Persons employed in serving notices, or in other process under this Act, shall be entitled to batta at such rates as may, from time to time, be fixed by the Board of Revenue with the sanction of the State Government and published in the District Gazette.
The batta mentioned in the foregoing section, as well as interest, and all costs and charges incurred under the authority of this Act, shall be recoverable from the defaulter and his sureties in the same manner as arrears of revenue.
Where property having been attached or distrained may be ordered to be put up for sale, and the sale may be countermanded, the proprietor shall nevertheless, be responsible for the expenses incurred in consequence of the attachment or distraint, in the same manner as if the sale had taken place; and in the event of such proprietor omitting to discharge the amount, it shall be recoverable by the process under which the original demand would have been recoverable.
Every person making a payment of revenue shall be entitled to a receipt for the same, and the receipt shall be signed by such officer or person and shall be in such form and contain such particulars as may be laid down by rules made under this Act.
The Andhra Pradesh Revenue Recovery Act, 1864, is a legislative framework designed to facilitate the recovery of public revenue due to the state. It provides mechanisms for the collection of arrears and outlines the rights and obligations of both the state and the taxpayers. Section 56 specifically addresses the issuance of receipts for payments made towards revenue.
Section 56 mandates that every individual making a payment of revenue is entitled to receive a receipt for that payment. This receipt must be signed by an authorized officer or person, ensuring that the transaction is documented and verifiable.
The scope of Section 56 extends to all payments made under the Act, ensuring transparency and accountability in revenue collection. It serves as a protective measure for taxpayers, providing them with proof of payment that can be used in case of disputes.
While Section 56 itself does not prescribe specific punishments, failure to issue receipts or maintain proper records could lead to administrative penalties or legal challenges against the officers responsible for revenue collection.
Where a defaulter or his surety may reside or hold property out of the district wherein default shall have been made, the Collector of the district in which such defaulter or surety resides or holds property shall, on the written application of the Collector in whose district such default has been made, proceed in all respects against the defaulter and his surety, and his or their property in the same manner as if the default had been made in his own district. Every such application shall be signed and sealed by the Collector making it and shall be conclusive as to the amount due, and the party in arrear, in all proceedings against the Collector acting upon such application, or any person acting under his authority; and no proof of the seal, or signature or official character of the Collector making the application shall be required, unless the Court shall see reason to doubt its genuineness; provided always, that nothing her
(1) The State Government may, either suo motu or on application made to them, call for and examine the record relating to any decision or order passed or proceeding taken by any authority or officer subordinate to them under this Act for the purposes of satisfying themselves as to the legality or propriety of such decision or order or as to the regularity of such proceeding and pass such order in reference thereto as they think fit.
(2) The State Government may stay the execution of any such decision, order or proceeding pending the exercise of their powers under sub section (1) in respect thereof.
(3) Powers of the nature referred to in sub sections (1) and (2) may also be exercised by the Board of Revenue in the case of any decision or order passed or proceeding taken by any authority or officer subordinate to it.
No Court of Civil Judicature shall have authority to take into consideration or decide any question as to rate of land revenue payable to the State Government or as to the amount of assessment fixed, or to be hereafter fixed on the portions of a divided estate.
Nothing contained in this Act shall be held to prevent parties deeming themselves aggrieved by any proceedings under this Act, except as hereinbefore provided, from applying to the Civil Courts for redress; provided that Civil Courts shall not take cognizance of any suit instituted by such parties for any such cause of action, unless such suit shall be instituted within six months from the time at which the cause of action arose.
No suit brought against any Collector by any person deeming himself aggrieved by anything done or purporting to be done under this Act, shall abate by reason of the departure from his district of the Collector against whom such suit shall have been brought; but the suit shall be continued against the successor of such Collector in all respects as though it had been instituted against himself. A suit may be brought against any Collector in his official capacity on account of anything done or purporting to have been done under this Act by his predecessor, subject to the limitation prescribed in the section preceding; provided that no Collector shall be personally liable for any official act of his predecessor.
(1) The State Government may, by notification in the Andhra Pradesh Gazette , make rule or rules to carry out the purposes of this Act.
(2). All rules made under this section shall, as soon as may be after they are made, be laid on the Table of the Legislative Assembly and shall be subject to such modifications, whether by way of repeal or amendment, as the Assembly may make within fourteen days thereafter during the session in which they are so laid.
Regulation V of 1822 shall not be applicable to sales of property under this Act.
Regulation XXVIII of 1802 and Regulations I and II of 1803 shall be inoperative as respects arrears of revenue recoverable under this Act.
Nothing in this Act shall be held to bar the operation of the provisions of Regulation V of 1804 and of Regulation X of 1831, in respect to the sale of lands of minors and other disqualified landholders.
Omitted by the Andhra Pradesh Adaptation of Laws Order, 1957.
Repealed by Central Act XII of 1873.
Repealed by Central Act XII of 1873.
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