TAMIL NADU REVENUE RECOVERY ACT, 1864
The term landholderas used in this Act, shall be taken to comprise the following persons:-
All persons holding land under a Sanad-i-Milkiyat-i-Istimrar, all other Zamindars, Shrotriyamdars, Jagirdars, Inamdars, and all persons farming the Land Revenue under the 1[State Government]. All holders of land under Ryotwari settlements, or in any way subject to the payment of revenue direct to 1[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 2[the State Government] on account of water supplied for irrigation.
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1. Substituted for the word "Provincial Government" by Adaptation Order of 1950.
2. Substituted for the word "Provincial
The land, the buildings upon it, and its products, shall be regarded as the security of the public revenue
Every landholder 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 a 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.
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 1[penalty] and costs of process, by the sale of the defaulters movable and immovable property, or by execution against the person of the defaulter in manner hereinafter provided.
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1. Substituted for the word "interest" by Act XIX of 1981 from 1st July 1974.
If the defaulter hold under a 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.
1[Penalty shall be charged on arrears of revenue at the rate of 5 per cent per fasli year or part thereof:
Provided that no such penalty shall be charged for the fasli year in which the revenue falls due and for the next succeeding fasli year].
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1. Substituted by Act XIX of 1981 from 1st July, 1974 previously, interest was leviable for the arrears.
In the seizure and sale of movable property for arrears of revenue, the following rules shall be observed:-
1st-Demand in writing.- Defaulter to be served with a copy.--
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 arrears 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 lis
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 to the satisfaction of the Collector or other officer empowered by the Collector in that behalf, the distrainer shall transmit an inventory of the property distrained to the nearest public officer empowered to sell distrained property, under Act 1[VII of 1839], in order that it may be publicly sold for the discharge of the arrear due, with 2[penalty], batta, and cost of distraint.
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1. The Madras Rent and Revenue Sales Act, 1839 reproduced on page 113.
2. Substituted for the word "interest" by Act XIX of 1981 from 1st July, 1974.
Where a defaulter may tender payment of the arrear demanded after his property may have been distrained and prior to the day fixed for sale, together with payment of 1[penalty], batta, and all necessary expenses attending distres, the distrainer shall receive the amount immediately upon the same being tendered, and shall forthwith release the property.
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1. Substituted for the word "interest" by Act XIX of 1981 from 1st July, 1974.
Tenant may pay arrears and terminate attachment.--
The distrainer attaching the crops or ungathered products of the land belonging to a 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 expense 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 products belonging to a tenant shall have been sold, it shall be lawful for such tenant to deduct the value of the crops or products so 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
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 precautions for its due preservation not having been taken, or from its having been improperly worked or made use of, the amount of such 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 person 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.
Distress shall be made after sunrise and before sunset and not otherwise.
Where 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.
Revenue to be the first charge.--
Where any person, not being a defaulter or responsible for a defaulter, may claim a right to the property distrained, and the distrainer 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 1[at the rate of six per cent per annum] 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 w
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.
It shall be lawful for the distrainer 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 in 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 zenana or residence of women 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 apartments appropriated 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 zenana. The distrainer may also, in the presence of the police officer, after due notice given for the removal of women within a zenana, 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 zenana apartments for the pur
Persons entering the apartments of women, 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 Rupees 500, or to imprisonment of either description for any period not exceeding six months.
The public officer, empowered under Act 1[VII of 1839] to sell distrained property, shall cause to be affixed to the outer door of the defaulters 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 a beat of drum in the village to which the lands on which the arrear has accrued may belong, and in such place or 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.
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1. The Madras Rent and Revenue Sales Act, 1839 reproduced
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 of to the highest bidder. Where the property may sell for more than the amount of the arrear, the surplus, after deducting expenses of process and 1[penalty] shall be paid to the defaulter.
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1. Substituted for the word "interest" by Act XIX of 1981 from 1st July, 1974.
The property shall be paid for in ready money at the time of the sale, or as soon after as the officer 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, on the second sale, sell for a higher price than 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, or other officer empowered by the 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.
Section 25 of the Tamil Nadu Revenue Recovery Act, 1864, prescribes the mode and manner of serving notices for recovery of land revenue and other public demands. It is a crucial procedural provision ensuring proper communication between authorities and defaulters, safeguarding the principles of natural justice, and establishing the legality of recovery proceedings.
Section 25 mandates that notices demanding payment or recovery of dues must be served in a prescribed manner, either by delivering a copy directly to the defaulter or his authorized agent, or by affixing it on a conspicuous part of the last known residence or land. The section emphasizes that service must be proper and in accordance with the specified methods, including the mode of service by affixture if necessary.
Section 25 applies to all proceedings under the Revenue Recovery Act, including notices for recovery of land revenue, penalties, or other public demands. It ensures that the mode of service is uniform and legally valid, preventing arbitrary or illegal actions. The section also provides for alternative modes of service to accommodate practical difficulties.
Section 25 itself does not prescribe punishment but ensures that improper service can vitiate recovery proceedings. Any deviation from the prescribed mode may lead to the proceedings being challenged as illegal or invalid, potentially resulting in quashing orders or legal remedies. The courts have consistently held that non-compliance with Section 25 invalidates subsequent recovery actions.
In summary, Section 25 of the Tamil Nadu Revenue Recovery Act, 1864, is a vital procedural safeguard that mandates strict adherence to prescribed modes of service. Proper service ensures the principles of natural justice, legality of proceedings, and prevents arbitrary actions. Courts have consistently held that non-compliance with Section 25 invalidates recovery actions, emphasizing the importance of procedural correctness in revenue recovery mechanisms.
Note: All references are based on the provided sources and judicial interpretations therein.
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, to 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 defaulters 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 1[penalty] 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.
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1. Substituted for the word "interest" by Act XIX of 1981 from 1st July, 1974.
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 described in Section 25, and shall be notified by public proclamation on the 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 rents and profits due, or accruing date 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 the defaulter if the acts were done by the defaulter.
All engagements entered in between the landholder and his tenants, except such as are hereinafter mentioned, shall be binding upon the Collector, during attachment, but all such engagements made collusively with a view to defeat or delay the effect of the attachment, and all leases of land at a rate lower than the usual rates of assessment, and not made bonafide 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 encumbrances 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 Courts 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 1[penalty chargeable under Section 7] and as soon as all arrears, 2[penalty], costs of attachment, and expenses of management shall have been liquidated, the attachment shall be withdrawn, and a full account rendered of all receipts and disbursements during its continuance.
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1. Substituted for "interest thereon at the rate of six per cent per annum" by Act XIX of 1981 from 1st July, 1974.
2. Substituted for the word "interest" by ibid.
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, 14[penalty], and costs incurred; and all such sums, if paid by a tenant may be deducted from any rent then or afterwards due by him to the defaulter; and if paid by a bonafide mortgage or other incumbrancer upon the estate, or by any person not being in possession thereof but bonafide claiming an interest therein adverse to the defaulter, shall be a charge upon the land, but shall only take priority over other charges according to the date at which the payment was made. Such sums when paid by a bonafide 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:-
1st- 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.
2nd- Notification one month before sale.--
Previous to the sale, the Collector, or the 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 and of his buildings thereon; the amount of reven
The provisions 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 of revenue with the 1[penalty] 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 bonafide mortgagee, or other incumbrancer or any person bonafide claiming an interest in the estate adverse to the defaulter may be recovered in the manner provided in Section 35.
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1. Substituted for the word "inter
(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 1[penalty] 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
(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 hereinafter provided, no sale snail 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 s
When lands may be purchased at 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 posession of his purchased land, any Court of competent jurisdiction, on application and production of certificates of sale provided for by 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 1[penalty] 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.
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1. Substituted for the word "interest" by Act XIX of 1981 from 1st July 1974.
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 arrear of revenue:
Provided always that, so far as may be practicable, no larger section of the land shall be sold than that may be sufficient to discharge the arrears with 1[penalty] and expenses of attachment, management and sale.
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1. Substituted for the word "interest" by Act XIX of 1981 from 1st July 1974.
Where only a part of a 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 account.-Effect 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; each landholder and karnam shall fur
Repealed by the Madras Decentralisation Act, 1914 (Madras 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 defaulters 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 1[penalty] 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 hereinafter mentioned; but no person shall be imprisoned on account of an arrear of revenue for a longer period than two years, or for a longer period than six months, if the arrear does not exceed Five Hundred Rupees; or for a longer period than three months, if the arrear does not exceed Fifty Rupees: provided that such imprisonment shall not extinguish the debt due to the State Government by the defaulter, or his surety.
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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 gaol, 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 in charge of the gaol.
All the remedies prescribed by this Act in case of revenue defaulters 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 1[penalty] with costs and charges, shall be realised from both.
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1. Substituted for the word "interest" by Act XIX of 1981 from 1st July 1974.
When land revenue 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 1[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 police 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 contact, may be recovered in the same manner as arrears of land revenue or police 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 provision of this Act, unless the recovery thereof shall have been or may hereafter be otherwise specially provided for.
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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 the Tamil Nadu Agro-Industries Corporation Limited, Madras or
(ii) by such other Corporation (the shares of which have been contributed, underwritten or guaranteed by the State Government) as may be notified in this behalf by the State Government in the Tamil Nadu Government Gazette, or
(iii) from out of the Amalgamated Tamil Nadu shares of the Post-war Services Re-construction Fund and the Special Fund for Re-construction and Rehabilitation of Ex-servicemen, together with interest on such loans and advance, and all sums due to the Corporation mentioned in clauses (i) and (ii) may be recovered in the same manner as arrears of land revenue under the
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 1[penalty] 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.
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1. Substituted for the word "interest" by Act XIX of 1981, from 1st July, 1974.
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 consequences 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, signed by the Collector or other officer empowered by the Collector in that behalf; such receipt shall state the name of the person making the payment and the subject-matter in respect of which it is paid, and, in case of land revenue, shall describe the land on which the assessment is due and the names of the persons entered in respect thereof in the settlement account.
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
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 1[State] Government, or as to the amount of assessment fixed, or to be hereafter fixed on the portions of a divided estate.
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1. Substituted for the word "Provincial" by Adaptation Order of 1950.
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 preceding section; provided that no Collector shall be personally liable for any official act of his predecessor.
Regulations I (Madras Board of Revenue Regulation, 1803) 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 provisions of Regulation X of 1831 in respect of the sale of lands of minors and other disqualified landholders.
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