Tamil Nadu Revenue Recovery Act, 1864
[Act No. 2 of 1864]
[5th May, 1864]
Preamble
An Act to consolidate the law for the recovery of arrears of revenue in the Madras Presidency.
WHEREAS it is advisable that the laws relating to the collection of the public revenue should be consolidated and simplified; it is hereby enacted as follows:-
Section 1 - Interpretation clause, landholder
The term 'land holder'as 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.
Footnotes:
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Substituted for the word "Provincial Government" by Adaptation Order of 1950.
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Substituted for the word "Provincial Government" by Adaptation Order of 1950.
Section 2 - Security for revenue
The land, the buildings upon it, and its products, shall be regarded as the security of the public revenue
Section 3 - Landholder when and to whom to pay kist, Board of Revenue may alter amounts and dates of payments
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.
Section 4 - Arrear of revenue
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.
Section 5 - Arrear of revenue how recovered
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 defaulter's movable and immovable property, or by execution against the person of the defaulter in manner hereinafter provided.
Footnote:
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Substituted for the word "interest" by Act XIX of 1981 from 1st July 1974.
Section 6 - Terms of Sanad-i-Milkiyati-Istimrar to be observed
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.
Section 7 - Penalty on arrears
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].
Footnote:
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Substituted by Act XIX of 1981 from 1st July, 1974 previously, interest was leviable for the arrears.
Section 8 - Rules for seizure and sale of movable property
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 list of inventory of the property distrained and the name of the place where it may be lodged or kept.
2nd-Writing to state that the distrained property will be sold.--
The writing shall further setforth that the distrained property will be immediately brought to public sale, unless the amount, with 1[penalty], batta, and all the expenses of the distress, be previously discharged.
3rd-Service when defaulter is absent.--
When a defaulter may be absent a copy of the writing with the endorsement, shall be fixed or left at his usual place of residence, or on the premises where the property may have been distrained, before the expiration of the third day, calculating from the day of the distress.
Footnote:
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Substituted for the words "interest" by Act XIX of 1981 from 1st July 1974.
Section 9 - Procedure when defaulter neglects to pay after notice
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.
Footnotes:
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The Madras Rent and Revenue Sales Act, 1839 reproduced on page 113.
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Substituted for the word "interest" by Act XIX of 1981 from 1st July, 1974.
Section 10 - On tender of arrear and expenses prior to sale, distress to be withdrawn
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.
Footnote:
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Substituted for the word "interest" by Act XIX of 1981 from 1st July, 1974.
Section 11 - Distrained crops how dealt with
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 are attached for an arrear of revenue to pay the arrear and deduct the amounts in the aforesaid manner from any rent due by him, then or afterwards.
Section 12 - Distrained cattle or goods not to be used
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.
Section 13 - Recovery of loss from neglect in respect of distrained property
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.
Section 14 - Distress to be proportionate to the arrear
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.
Section 15 - Time of distress
Distress shall be made after sunrise and before sunset and not otherwise.
Section 16 - Penalty for fraudulent conveyance of property to prevent distress
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.
Section 17 - Claims to property distrained and sold
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...
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