PASSED BY THE GOVERNOR-GENERAL OF INDIA IN COUNCIL.
(Received the assent of the Governor-General on the
14th February, 1890)
AS AMENDED BY ACT 13 OF 1898, ACT IV OF 1914,
ACT 10 OF 1914.
WHEREAS it is expedient to make better provisions for recovering certain public demands: It is hereby enacted as follows: -
1[(2) It extends to the whole of India, except the State of Jammu and Kashmir].
2* * * *.
(1) “district” includes a presidency-town;
(2) “Collector” means the chief officer in charge of the land-revenue administration of a district; and
(3) “defaulter” means a person from whom an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue, is due and includes a person who is responsible as surety for the payment of any such arrear or sum.
3. Recovery of public demands by enforcement other district of process in than those in which they become payable - (1) Where an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue, is payable to a Collector by a defaulter being or having property in a district other than that in which the arrear accrued or the sum is payable, the Collector may send to the collector of that other district a certificate in the form as nearly as may be of the schedule stating-
(a) the name of the defaulter and such other particulars as may be necessary for his identification, and
(b) the amount payable by him and the account on which it is due.
(2) The certificate shall be signed by the Collector making it, 1[or by any office to whom such Collector may by order in writing delegate this duty] and save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated.
(3) The Collector of the other district shall on receiving the certificate proceed to recover the amount stated therein as if it were an arrear of land revenue which had accrued in his own district.
4. Remedy available to person denying liability to pay amount recovered under last foregoing section. - (1) when proceedings are taken against a person under the last foregoing section for the recovery of a amount stated in a certificate that person may if he denies his liability to pay the amount or any part thereof and pays the same under protest made in writing at the time of payment and signed by him or his agent institute a suit for the repayment of the amount or the part thereof so paid.
(2) A suit under sub-section (1) must be instituted in a Civil Court having jurisdiction in the local area in which the officer of the Collector who made the certificate is situate, and the suit shall be determined in accordance with the law in force at the place where the arrear accrued or the liability for the payment of the sum a arose.
(3) In the suit the plaintiff may, notwithstanding anything i8n the last foregoing section, but subject to the law in force at the place aforesaid give evidence with respect to any matter stated in the certificate.
1Substituted by Adaptation of Laws Order, 1950, and Act XXXIII of 1950.
2Sub-section (3) repealed by Act 10 of 1914.
1[(4) This section shall apply if under this Act as in force as part of the law of 2[Pakistan or] Burma or under any other similar Act forming part of the law of 2[Pakistan or] Burma, proceeding are taken against a person in 3[Pakistan or Burma as the case may be] for the recovery of an amount stated in a certificate made by a Collector in 4[any State to which this Act extends] ].
1Inserted by act IV of 1914
5. Recovery by Collector of sums recoverable as arrears of revenue by other public officers or by local authorities. - Where any sum is recoverable as an arrear of land-revenue by any public officer other than a Collector or by any local authority the Collector of the district in which the in which the officer of that officer or authority is situate shall on the request of the officer of authority proceed to recover the sum as if it were an arrear of land revenue which had accrued in his own district and may send a certificate of the amount to be recovered to the Collector of another district under the foregoing provisions of this Act, as if the sum were payable to himself.
6. Property liable to sale under the Act. - (1) When the Collector of a district receives a certificate under this Act he may issue a proclamation prohibiting the transfer or charging of any immovable property belonging to the defaulter in the district.
(2) The collector may at may time by order in writing withdraw the proclamation, and it shall be deemed to be withdrawn when either the amount dated in the certificate has been recovered or the property has been sold for the recovery of that amount.
(3) Any private alienation of the property or of any interest of the defaulter therein whether by sale gift mortgage or otherwise, made after the issue of the proclamation and before the withdrawal thereof shall be void as 5[against the 6[Government] ], and any person who may purchase the property at a sale held for the recovery of the amount stated in the certificate.
1Sub-section (4) to section 4, inserted by Government of India (Adaptation of Indian Laws) Order 1937.
2Inserted by G. G. O. 31, dated 10th December, 1947 (Gazette of India 1947 Extraordinary) page 1333).
3Inserted by ibid.
4Substituted by Act 33 of 1950.
5Substituteed by Government of India (Adaptation of Indian Laws) Order, 1937.
6Substituted by Adaptation of Laws Order 1950 for “Crown”.
(4) Subject to the foregoing provisions of this section, when proceedings are taken against any immovable property under this Act for the recovery of an amount stated in a certificate the interests of the defaulted alone therein shall be so proceeded against, and no incumbrances created, grants made or contracts entered into by him in good faith shall be rendered invalid by reason only of proceedings being taken against those interests.
(5) A proclamation under this section shall be made by beat of drum or other customary method and by the posting of a copy thereof on a conspicuous place in or near the property to which it relates.
(a) to impair any security provided by, or affect the provision of, any other enactment for the time being in force for the recovery of land-revenue, or of sums recoverable as arrears of land-revenue, or
(b) to authorise the arrest of any person for the recovery of any tax payable to the corporation, commissioner committee, board, council or person having authority over a municipality under any enactment for the time being in force.
8. Recovery in India of certain public demands arising beyond India - When this Act has been applied to any local area which is under the administration of the 1[Central Government * 2 * ] but which is not part of 3[India], an arrear of land revenue accruing in that local area, or a sum recoverable as an area of land revenue and payable to a Collector or other public officer or to a local authority in that local area, may be recovered under this Act in 3[India].
1Sunstituted by Government of India (Adaptation of Indian Laws) Order, 1937 for the words “Governor-Gerneral in Council”.
2The words “or the Crown Representative”, omitted by G. G. O. 31, dated 10th December, 1947 (Gazette if India, 1947, Extraordinary page 1333).
3Substituted for “British India” by G. G. O. 31, dated 10th December, 1947, and Adaptation of Laws Order, 1950.
1[9. Recovery in India of land-revenue, etc., accruing in Burma - (1) The Central Government may 2direct that an arrear of land revenue accruing in Burma or a sum recoverable in Burma as an arrear of land revenue and payable to a Collector or other public officer or to a local authority in Burma may be recovered under this Act in 3India and thereupon such arrear or sum shall be so recoverable :
Provided that the Central Government shall not give any such direction unless it is satisfied that the remedy available under section 4 of this Act in 3India to a person paying under protest in 3India an arrear accruing in Burma.
(2) For recovering by virtue of this section any arrears of tax or penalty due under the enactment relating to income-tax or super-tax in force in Burma the Collector shall have such additional powers as he has in the case of Indian income-tax and super-tax under the proviso to section 46(2) of the Indian Income-tax Act, 1922.
4[(3) Sub-section (1) and (2) shall apply in relation to Pakistan as they apply in relation to Burma.]
10 Duty of Collectors to remit moneys Collected in certain cases - Where a Collector receives a certificate under this Act form a Collector of another 5[State] or a Collector in 6[Pakistan or] Burma he shall remit any sum recovered by him by virtue of that certificate to that Collector after deducting his expenses in connection with the matter].
1Section 9 and 10 inserted by Government of India (Adaptation of Indian Laws) Order 1937.
2For a direction under this section, see Gazette of India, 1937 Part I, page 1941.
3Substituted for “British India” By G. G. O. 31 dated 10th December 1947 and Adaptation of Laws Order 1950.
4New sub-section 93) added by G. G. O. 31, dated 10th December 1947.
5Substituted by Adaptation of Laws Order 1950, for “Province”.
6Inserted by G. G. O. 31, dated 10th December, 1947.
[See section 3, sub-section (1)]
THE COLLECTOR OF
THE COLLECTOR OF
Dated the of 19
The sum of Rs.___________ is payable on account of __________ by________, son of__________, resident of______________,) to have property consisting of_________ at __________ in your district.
Subject to the provisions of the Revenue Recovery Act, 1890, the said sum is recoverable by you as if it were an arrear of land revenue which had accrued in your own district and your are hereby desired so to recover it and to remit it to my office at