The Tamil Nadu Revenue Recovery Act, 1864

Act 2 of 1864

Keyword(s): Recovery of Arrears of Revenue, Land Holder, Public Revenue, Quit Rent, Ground Rent, Cesses Amendments appended: 14 of 1937, 16 of 1967, 19 of 1981

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5 62

Kevenue Becovery

:9.N. ~

e t i

THE l(TAMIL NADU) REVENUE RECOVERY ACT, 1864.

CONTENTS.

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1 Interpretation clause. Landholder." ' 'Public revenue."' 2 Security for revenue. 3 Landholder when and to whom to pay kist. Board of Revenue may alter amounts and dates of payment. 4 Arrear of revenue. 5 Arrear of revenue how recovered. 6 Terms of sanad-i-milkiyat-i-istiinrar to be observed. 7 Interest on arrears. 8 Rules for seizure and sale of movable property. Demand in writing. Defaulter to be served with a copy. Writing to state that the distrained property will be sold. Service when defaulter is absent. 9 Procedure when defaulter neglects to pay after notice. I0 On tender of ilrrear and expenses prior to sale, 1 distrkss to be withdrawn. 11 Distrained crops how dealt with. Tenant may pay arrears and terininate attachment. 12 Distrained cattle or goods not to be used.

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1 These words were substituted for the word '<MedraeW the by Pamil Nadu Admptation of Lawa Order, 1969, as amended by the E A nil Nadu Adaptation of Laws (Second Amendment) Order, 1069, whiob oame into force on the 14th J ~ Q U 1969. W~

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i864,: T.8.Act II]

SEOTIONS.
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Re&enue &ecost?rg

169

13. Recovery of loss from llcglcct in respect of

distrained propcrty.
14 Distress to be proportionate to the arrear.
14-A Articles exempted from distraint. 16 Time of distress. 16 Penalty for fraudulent conveyance of property

to prevent distress.
17 Claims to property distrained and sold.

Revenue to be first charge.

18 Penalty for forcibly or clandestinelj teking

away distraincd property.

18 What places distrainer may force open. 20 Powers of distrainer to force open doors 21 22 23 24 25

in

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26 27

presence of a police officer. Punishment for unlawful entry. Proclamation of time of sale, and of property to be sold. $ale how conducted. Payment on purchase of distrained property. Re-mle in case of clcfi~ult. Demand to be served prior to attachment of land. Mode of service. Procedure when defaultcr neglects to pay. Mode of attachment When Revenue-officer to take charge.
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28 Management of attached property.

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29 Notice of' assumption of management. 30 Duties of agent. 31 Liability of agent to suit or prosecution. 32 Effect of existing agrecments between laid

holder and tenants.

33 Payments by tenants. 34 Settlement on withdrawal of attachment.

35 Persons interested in land may release i$ from

attachment. a6 Procedure in sale of immovable propertj. Public auction. Notification one laonth beford sale'. Deposit by purchaser. Re-sale in default of payment. Agents to name principals. 36-A Certain provisions of section 36 not ta apply to cases of purchase by Government, before sale. 3 7 4 Application to set aside sale of immovable property on deposit.
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37 Tender of arrears upto sunset c.

,/t. ay

35 (1)& (2) Application to set aside sale. (3) Order confirming or setting aside sale. (4) Refmd of deposit or purchase-money
56) On confirmation

39
40 41 42
43

44 41

when sale set aside. of sale, purcbser's name to be registered. Certificate of sale. Proclamation of sale. Delivery of possession. Contracts and p:~yments binding on purohaser. Salo to be free of all incumbranoos. Disposal of surplus. Recovery of arrears due to defadtei on day of sale. Sale of land for arrears. Apportionment of assesement on sub-division, Production of accounts. Effect of non-production.
@EPEA.LED].

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A*

61

Sole may be postponed on tender of reotniby

%&I4 I T.N. Ast IIJ-

Revenue Rceouy,

165

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# po~6rs arrest in case of wilful or fraudulent of non-payment of arrears. Period of imprisonment. Debt not extinguished. 49 Procedure in case of arrest. 60 Mode of enforcing payment by sureties. 61 Removal of crops may be prevented when1 revenue is payable in kind. 62 Similar process in case of other speciee of revenue, advances, fees, cesses, etc. 6 % ~ Recovery of s u m due to the Tamil Nadu Agro-Industries Corporation and other Corporations, etc. 63 Process servers to be paid batta. 64 Interest and charges recoverable as a m m . 65 Who to bear expense of countermanded sale. Recovery thereof. 66 Receipts for payment of revenue. 67 Procedure where defaulter or surety reaides out of district. Effeob of Collector's application. Saving of right to sue applicant. 68 Cognizance of questions relating to rate of revenue. 69 Suits by persons aggrieved by proceedings. Limitation. 60 Survival of suits against Collector. Liability for predecessor's acts.
61 [REPEALED]. 62 Regulations I and

I1 of 1803 not to apply to

amm.
64 [Omitted].

l5e

Revenue Recovet ! I

11864 : T.N. Aet I1

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WE '(TAMIL NADU) REVENUP RECOVERY 1864.18 ACT,

(Received the assent of the Governor on the 6th May 1864, and of the Governor-Qeneral on the 20th .June 1864.)

'(TAMIL NADU) ACT No. I1 or 18042.

Preamble.

An Act to consolidate the Laws for the Recovery of Arrears of Ravonue in thc '[State ,of Tamil Nadu]. WIIEIG~~:ABailvitl;rl)lo tllal (die law8 rolating to the it is
collection of tho public revenue should be consolidated and simplified ; It is hereby enactea as follows :1. The term ulandholder" as uwd in thiy Act, shall be take11 to comprise the following permns:All persons holding under a Sanad-i-Milkiyat-i-istimrar ,all other Zamind ars, Rhrotriyamdars, ,Jagirdars, Inamdays, and all persons farming the Land Revenue under 5[ the State Government]. All holders of land under Ryotwar settlements, or in any way subject to the of revenue direct to ti [the State Government].
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Interpretetion ohe.
Landholder.

by the Tamil Nadu Adaptation of Laws Order, 1969. as amended by the Tamil Nadu Adaptation of Laws (Second Amendnicnt) Order, 1969. which came into force on tlho 14th January 1969. 2 Short title,"TheMadr~Revenue Recovery Act,lSG4" waa given by the R e p d i n g and Amending net, 1901 (Central Act X I of 1901). This A<:t was oxtended ta the merged S t a k of Pudukkottai by section 3 of, and tho Firat Schedule to, tho Tamil Nedu Morged Strtt,cs (1;n.w~)Act, 1949 (Tamil Nadu Aot X X X V of 1949). This Act wns oxtondotl to the Knnyakumari district and the Shencottah t,aluk of the Tirunolveli district by staction 3 of, and the First Schedule to, the Tamil Nndu (Transferred Territory) Extension of Laws Act, 1960 (Tamil Nadu Act 23 of 1060), which came into force on the 1st April 1961, repealing the corresponding law in that territory. This Act w s extended to, and is i force in, the areas to which a n the Madras City Land Revenue (Amendment) Act, 1867 (Madras Act'VI of 1867) was applicable immediately before the date of the commencement of the Maclras City Land-Revenue and Revenue Recovery (Amondment) Act, 1967 (Tamil Nadu Aot 10 of 1967) by section 3 of the latter Act. This &t was extended to the added territories by section 6 (I), *id repealing the corresponding law in those territorios, 3 Tho Act was temporarily amondcd by the Madras Revenue Recovery('iemporaryAmendm~~~t) Aat,l922 (Madraa Act IVof 1922) 4 This expression was substituted for the e x p m i o n ~CMsdrw Presidency" hy the Tamil Nadu Adaptation of Laws Order, 1970, which was deemed to have come into form on the 14th Jsnusrv 1969. 5 The words "the Provincial Govenunent" were substituted for tho word " Government" b y the Adaptation Order of 1937 epd t b word "State" wae substituted for "Provinpid " by the A&p%tion Chder of 1960.
1 These words were substituted for the word "Marlras"

ISM : T.N.Act 11)

Revenue Recovery

157
ravr.''
Is.

'[Public revenuo due on lanc! ~ h n l l for t l ~ c , pw!~oseerof Pubfio this Act, be taken to include-

[(a)aswssment, quit-ren t, ground-rent or other charge upon tho land pclyul)lc to the Stsl e ('a ovcrnmont ;] 2[(ua)] cesscs or othcr ilucs ~,;~.yi~l)lo to tlls Stute aovcrnmcnt on sccotu~t l' w u L w s I ppl~o(l i w irriguo r l tion; and

( b ) pattom due oh I<andulzrishi lands in the Kanyakumari district.]

2. The land, the buildingfi upon it, and it~products Security for shall be regarded as the security of tho public revenue. revenue.
3. Every landholder shall pay to 'Lhu Collector, or Landholder other officer empowered by him to receive it, the ~~",",~,"~;y revenue due upon his 1;snd on or before the day on which kist. it falls due, according to the Bist,bandi or other engagement, and where no partlicllli~~r clay is fixecl, then within the time when the pavment falls due according to local usage: Providcd bhat, except where property is held under a Sanad-i Milkiyat-i-i-timrar or other similar instrument, it shall be Ia~~,ful~ tr h ~ f Board Board of of Revenue, by not,ifir.~tionpuhlishcd in the Ui~trict Revenue may alter amounts Gazette, to alter and fix, from time to time, the amount , d a m of a of the several kists or instalments, and the dates at payment. whioh they shall respective1 bccorne payable

4. When the whole or portion of a kist shall not be &rear of so paid, the amount of the kist or of its unpaid portion revenue. shall be deemed to be an arrear of revenue.
1This paragraph was substituted for tho p~vagragh "Public revenue due on land shall, for tho purposes of this Act, be taken to inolude cesses or other dues payablo to tho Stato Government on ancount of water supplied for irrigation" by section 4 of, and the hcond Schedule to, the Tamil Nadu (Transferred Territory) Exteqsion of Laws Act,1960 (Tamil Nadu Act 23 of 1900).
2'The original clause (a) was rolottorotl as clause (aa) and this clause w s inserted by section 4 of the Rladras City Lancl-Revenue a -and Revenue Reoovery (An:enbent) Act, 1867 (TamilNadu Aot 16 of 1967).

reooverod.

158.

Revewe Recovery

[I864 : T.N. Aet I1

Arrenr et

5. 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 the defaulter's movable and 'immovable property, or by execution against the peroon of fhe defaulter in manner hereinafter provided
6. If the defaulter hold under a 4-i-Wkiyab-iiatimar or other similar instrumer :bl**~\ode of recovering the srresr shall be in accorar/!lnw with the terms of such Sonod. In the case of other defaulters, the Collector,or other officer empowered by the Colleotor in that behalf, may a t his discretion, proceed to realize the errear by the sale of either the movable or immovable property of the defaulter, or of both.

Sad-iMilkiyat.iiati-r t o he observed.

T6rm of

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Intereet on armam. Rules for eeizure end rd. o~mova~~e property. Demand in writing.

7. Arrears of revenue shall bear interest a t the rate of 6 per cent per annum.

8. In the seizure and sale of movable property for arrears of revenue, the following rules shall be observed :-

First.-The Collector, or other officer empowered by the Collector in that behalf, shall furnish to the person employed to distrain the property of s defaulter, a demand in writing and signed with his name, specifying the name of the defaulter, the amount of the srrear for which the distress may be issued, and the date on which the arrear fell due. The person employed to dietrain shall produce the writing whioh, if the arrear together with the batta due to him, under seotion 63, be not a t once paid, shall be hie authority for m&ing . %he dist~888, on the day on which the property may and ?m &&mined, shall deliver s oopy of auch writing to nddw t9 be aamd mth the defaulter, endorsing thereon a, list or inventory COPYof the property distrained. and the name of the plaoe where it may be lodged or kept.
1Under eeotion 65 of the T a i l Nadu Court of Werde Aot, 1902 (Tamil Nady,,Aot I of 1902). no immovable property under tbe rupsrintandenca of the Court of Wards ahall be liable to d e w t of arrearm of land-revenue, aooruing while the a(ck C

mador d mpmin@ldenoe.

1864 : T.N. Act U]

Beumw Reemery
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Second.-The writing shall f ~ h e ~t forth that w hg y e r & rbt h the dietrained property will be immediately brought to public sale, unlem the amount, with interesb, bath, pmperty 4~ and all the expenses of the distress, be previously dis- k mld*

Third.-When a defaulter may lie absent, a oopy of , s the mkiting, with the endowment, shall be fixed or defaulter b left at hip 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 W e distress.
9. When the amount due shall not have been paid Prooedure when pursuant to the terms of the demand, and no arrangewy ment for securing the same shall have been entered ,b,,,ti,. into to the satisfaction of the Collector or other officer empowered by the Collector in that behalf, the distrainer shall tran~mitan inventory of the property distrained to the nearest public officer empowered to sell distrained property, under Act VII of 1839*, in order that it may be publicly sold for the discharge of the arrear due, with intereet, baits, and cost of djstraint.

~ :: $

10. Where a defaulter may tender payment of the of arrear demanded after his property may have been exp, distmined, and prior to the day fixed for sale, together prior to sac, +th payment of interest, bat,tlc, and all necessary ; : ~ g g . b a expenses attending distress, the distrainer shall receive the amount immediately upon the same being tendered, &a11 forthwith release the property.
11. The diatrainer attaching the crops or ungathered ~ pmduats ofhoe land belonging to s defaulter, may cause how them to be'sold when fit for reaping or gathering, or a t his option, may cause them to be reaped or gathered in due seaaon 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.
e

Eepzd

* Ths TamilNadu Rent and M

u e Sales Aob, 1839.

160

Revenue Recovery

[I864 : T.N.Aet I1

When crops or products belonging to e tenant shall ha& been sold, it ahall 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 lawf~11 a tenant whose crops are attached for an for Tenant may pay arrcar of revenue to pay the arrear and deduot the ,,,, ,d tsrmin~te amount in the aforesaid manner from any rent due 6tt&ohrnent. by him, then or afterwards.
Distrsined ocrttle or goo& to- be

12. 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 athnding which shall be defrayed by the owner upon his rodeeming the property, or from the proceeds of tho sale in the event of its being sold.

Reoovery of lose 13. Where propcrty distrained may be stolen or lost, noglaet in or damaged by rcasoa of thr: necessary precautions for nspwt of distrain& its due prescl-vation not having boon token, or from property. its having been i~nl)roporly worked or made use of, the

amount of sncb loss or damage shall bo recoverable by summary process by the Collector from the officer wliose neglect or i ~ ( ;O C O & S ~ O J ~tho loss or damage, t C~ and the amount wlltm recovered shall be paid to the person ditmnifisd.
~i~~~~~~ to be proportionate to the erreer*

14. The distress levied sh:ill not he excessive, that is to say, the property distrained shall be as nearly as possible proporti~nat~e the amount of the arrear, to

Artiolw exempted from distraint.

l[l4-A. The following articles shall not be distrain& for arrears of revenue, namely : -

(a) the nocewry wearing apparel, cooking vessels, beds and bedding of the defaulter or of his wife and children, and such personal ornaments of a woman as in accordance with religious usage m o t be parted with by her.

1This motion was inaertsd by section 4 of tho Madras Cfity Land-Revenue and Revenue Fbscovery (Ameadmant) Aot, 1967 T w i l Nadu Aot 16 of 1067).

5.s

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have been pm.

18. Where it may be proved to the astiefaationof any Pdt7 ra Civil Court of aompetent juriediction that any porson foroibly or has foraibly or clandeetinely taken away property onw 0kd"tin.l~ &&minede the Court may summarily a m mob a , *rv! d p m p y to be mtored to the distrainer. ' The offender p m j m ~ . a d w further be liable to the pawl* prermibed by thr bdim P d c o d .

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dltraitw may fom
open.

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-."I$. ehdl be 'lawful'for'the diatr&er to form It open any atable,oow-hoaae,grary, godown, out-how, 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 suoh dwelling -house . appropriated for the zenana or residenoe of women, exoept as hereinafter provided. ....
20. 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 oountry, ase considered, : private, such distrainer shall represent the same tosthe . ' offioer in oharge of the nearest Polioe station. On &oh ' ' representation, the officer in oharge of the said station shall send a police officer to the spot, in the preeenoe 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, m m a . The dietrainer may also, in the prssenoe of the police-officer, after due notice given for the removal of women within a zenana, and after furnishing , .mema for their removal in a imitable mmuer (if they be women of rank, who, according to the oustoms of the oountry cannot appear in public), enter the :eenana apartments for the purpose of distraining the defaulter's property deposited therein, but suoh property, if found, rm shall be immediately removed f o suoh apartmmte after which they shall be left free to the former oooupmts.

Powem of dbhiner to f o m open doom in the prseenoe of a polioe officer.

Punishment
for I I I I I B ~ U I entry.

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21. Persona entering the spartimeats of women, or formg open the outer door of dwelling houses, oontrary fo the proviaions of this Act,' shall, on oonviotion h s f b a Magistrate, be liable to a fine not exmeding ~ R P ~rio?,.o2..0a ipprimnmaat of either d d p t i q n . 2 I ~ r for any pemod nob exoeeding,six,montbs.. . . r . ,,So?, : *i,!J

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distrsined, a list of the property to be sold,with a notice rpecifying the place where, and the day and hour at whioh the distrained property will be sold and shall muse proclamation of the intended sale to be made by beat of drum in the village to which the lands on n which the arrear has accrued may belong, and i mch place or places as the Collector or other officer empowered by the Collector in that behalf, may oonsider necessary to give due publicity to the sale. No sale h a l l take place until after the expiration of a period of Gfteen days from the date on which the notice may be so affixed: l[Provided $hat nothing in this section shall be deemed to prevent the sale of any distrained property which is subject to speedy and natural decay a t any time after the date on which the notice may be so aBlxed.1 28. At the appointed time, the property shall be Sale bow OW- put up in one or more lots, as the said officer may cone&do0ta-lder advisable, and shall be disposed of to the highest bidder. Where the property may sell for more than the . amount of the arrear, the overplus, after deducting 1 expenses of process and interest, shall be paid to the ' .de6ulter. 24. The property shall be paid for in ready money a t d a m t on the time of the sale, or as soon after as the officer hol- ;&;~;~~!!r* ',ding, sala shall appoint, and the purchaser shall not pdy. the , be permitted to carry away any part of the property .mtil he has paid for the same in full. Where the pur- m.sale in cage ohaser may fail in the payment of the purchase money, of default. the property shall be re-sold, and the defaulting parchaser shall be liable for any loss arising, as well as the expeama inourred, on the re-sale. Where the property . m y ,on the seoond sale, sell for a higher price than at :..:'I
a mrproviso wan added by section 4 of, and the B e a m , ' ,;Bbbedde to, &b T & Npdu (TransferredTerritory) Extension AO~,: g g (Tamil Nadu Aat 83 of 1960). l :. , -r T& uid B.vurue 8eler h*, ,1819. *,
4

.S.The publio oBcef, empowered under A& VII Pmd-tiea of l a g * to sell distrained property, shall caum (tobe p;z$!;iat: ,&xed to the outer door of the defaulter's house, or ,ld. on the premises where the property may have bean

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ihb'dn) rsle, $he differeaea or homm rbdl k'w ' p p r f y of him on wbore rooount the mid W uk
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25. Before a Collector, or other officer empowered the Collector in that behalf, proceeds to attaoh the * h d of the defaulter, or buildings thereon, he shall oause a written demand to be eerved upon the def~~ulter, specifying the amount due, the estate or land in respect of which it is claimed, the name of the party in mear, the batta due to the person who ehall serve the demand, and the time allowed for paymenf, which shall be fixed with reference to the distance from the land on which the arrear ia due to the place a* which the money is to be paid. Such demand shall be served by delivering a copy to the defaulter,or to some edult male member of his family at hie usual place of abode, or to his authorized agent, or by ailking s oopy thereof on some conspicuous part of his laat known residence, or on some aonspicuoue part of the b d about to be attaohed.

Po m r d 26. When the amount due ehsll not heve been paid dsfadt+. pursuant to the tenme of the demand, and no a m q e .sgl;eoce to p.7.

ment for securing the same shall have been entered into to the satisfaction of the Collector, or other office empowered by the Collector in that behalf, he shall proceed to recover the mear by the attachment and rale of the defaulter's laod in the following manner. ,
27. The attachment shell be effected by ylixing s notice thereof to some aonspiouo~. part of the M. The notioe shall set forth that unless the arrear, with .' intereat and expensea, be paid within the date t h d n mentioned, the land will be brought to sale in due course of law. The attaohment shall be notified by' publio ptoolemettion on the Land, end by pubioation of tho , aofioe in the Diatriot Gezetts.

ad. of
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28. It shrrll be lawful for the Colle atbohing the land of a defaulter, or at +y ruch attachment, to aeeume fhe

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under hir' i, .f ~'.pppinmtm*a aoutmwrittan hfmotiona property . ~.dd& and the expensem of mansgemen$ i , :b8defhyed of the inoome of tb
of
with ' , ,~;~ah$l
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provided h p , that where^ the property may be too rninoonsiderable to w h i t of its being charged with the Renau* om.. L m salary of an agent, it shall be ~ ~ m m i t t e d the care of 'O to - , b u o b ~ R e ~officer as the Colleotor may select, who ue "&dlbe rubjeot t dl the provisions herein oonbhed o
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- i ~ h bNot& of the ~ u m p t i o n mag8m8nt ~bsn m e b i a J ; of a Wobioa of

forthwith be served on the defaulter in the manner ~ deaoribedin motion 25, and shall be notified by publio on the b d , and by publication in fhe
iatriob Gazette.
b .

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80. It ahdl be the duty of the agent, during the eontinuance of mamgement under section 28, t colleoa o 4he writs and profit8 due, or accruing due upon the oafatel eoaording to theengagements subsistingbetween fhe defaulter and the parties holding under him, or ~ 0 0 r d i n gto established w g e where no speoifio angagementa exist. The agent ehall keep sccounta of. ell his reoeipts and disbursements, and submit the -me, and pay over the balance, to the Collector, or other offioer empowered by the Collector in that behalf; monthly, or whenever required, and the defaulter ahall be at liberty to inspect the accounts at all reasonable times and to take copies of the tame a t his o m e x p e w without fee.
81; It shall be lewful for the defaulter to prooeed by UWLfy promoution or suit against the agent, in respect of any oriminrrl or illegal act done by him to the injury of the dehulter or h h estate, and d tenante, or other pernorm i l holdhg by aubodimte title, ehall have the same remedies against him as they would have had &ahst the defaulter if the act were done by the *UlfeP. ,

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etween the land- EBW,

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ing waste land into cultivation, snd a11 engagements made subsequently to attachment, shall be null and ' void against the Collector, if he shall so d e c k ; subject, however, to the right of the parties to such .' agreement to bring a suit against the Collector in the ordina~ tribunals to establish the same; and all charges or incumbrances upon such land shall be postponed to the payment of the public revenue. pa,,-* by 8 . Al payments on account of e n b or profit6 8 l tenant# actually due made before public notice of assumption of'maaagernent 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 publio 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 *om the parties by whom it was paid, leaving them to sue the defaulter in the ordinary Cour@ <% of law. P settlemart on . 54. Al sums received from the l atbhed, w&*'thdr8welof after paying the expenses of attachment and manageattach-nt. ment, shall be carried to the credit of the defaulter i n ' discharge of the arrears due, and interest thereon at the rate of six per cent per annum, and as soon 88 all afieane, , interest, costs of attachment, and expense of management shall have been liquidated, the attachment s h l l be withdrawn, and a full account rendered of aU receipts and disbursements during its continwoe.
ps in-

rrlfh a view to defeat or delay the effect of the attaoh; ment, and all leases of land at a rate lower than the a s d rates of assessment, and not made b o w $cle for the purpose of erecting factories or buildings, or of bring- .

tedinlun* r e l w i t from interest in land which has been, t t ~ h m e n t . attaohed, to obtain its relearn by

86. It shall be lawful for any person olaiming . n or is about to be, paying the =am, interest, 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 8 , bonafide mortgagee or other inoumbrancer upon tbe eatate, l[or by any person not being in posseseion thereof but b o w jide claiming an interest therein ad1 Tb.n wordr were nubstitilted for the words "&&

'

94.,

@ d*u!@.@ % . ~ d : * . b ~
.
,,
',

w m
,
,*rr

7 '
il

.: * ,

J',

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>"

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:&.

86: In the sale of immovable property under $his Proaednre i a of Aot the following rules shall be obeerved :immovable

"

-., by the Colleotor of the district in whiah the property

1. : is situated, or other officer empowered by the Colleotor

'in that behalf. .The time may be either previous to or the expiration of the fasli year. I\ Notifbtion 8d.-hVi0U0 to the 8 9 the C ~ l l e ~ t Orom month 31 ~r, "' J 1 .other &Oer empowered by the Colleotor in that before *de. behalf, shall issue a notice thereof in Engli8h and in the language of the district, specifying the name of the ' . 'defaulter; the position and extent of land and of hie buildings thereon; the amount of revenue assessed on . the land, or upon ite different sections; the proportion. ' of the public revenue due during the remainder of the ourrent fwli; and the time, phoe, and oqnditione of mle. This notice shall be fixed up one month at, l e d before the sale in the Colleotor's offioe and in the Taluk outcherry, in the nearest polioe station-houae, . and on some oonepicuous part of the land. Deposit by Third.-A sum of money equal to fifteen per cent of purchaser. the price of the land shall be deposited by the pur. 0 in the hands of the Collector, or other offioer

.,

.-

wordr were added by 8. 1 of Mad. Act I of 1897.

a Under motion 42 of the Temil Nadu Co-operative Sooietier Ao*, 1961 ( T dN d o Aot 58 of 1961). where under that Act or anyrule & t&mmnder any rum duq to a registered sooiety from an a ~ m a b l aa arreu. of land revenue and the immovabz e pm@y of such pereon ia brought to sale under the provisiom of . the Tsmil Nsdu Revenue Reoovery Aot, 1864 and the society ir tho p at suah rsle, olauses third and fourth of this motion shall d@ fo be mbrtituted by the mid olawer 8 8 set out in w t i o r .f-d. Bimilin w e of recovery of any sum due tb any rimarpland development bsnL or the State Land Developmen$ & third of E O O ~ ~ O I 86 ~ b lbe deemed t o be ~ubrtituted = I l d mt mt in motion t2-A of the Tamil Nadu &.operative L a n d D ~ e l . o p&da &t, 1I 4 (Tsmil Nadn Aof X of 18%) - . ~t

-*

&

. . - .-

&wth.-Where the purohaser may refuse or omi* R & in e to deposit the said sum of money, or to mmplete the ddsult of
payment of the remaining purchase-money, the pro--'* perty dull be resold at the expense and hazard of suoh purohaeer, urd the amount of ell lose or expense whioh m y sttend eaoh refueal or omission shall be recovereble from such purchaser in the Bame manner sa arrean of publio revenue. Where the lande may, on the second a sell for e higher prim than at the h t d e , the & , differenoe or increaae shall be the property of him on whom ooaounf the esid &at sale wsa made.

korided dmp - ths6 ntah tender must be made . befob ranset bn the day pmvioua to that appointed for the ado. and all eumsl[paid under this or the next mooeeding section] by m y fenanf, or bonajde mortgagee, or other incumbrancer '[or any pereon b o n o m olaiming an interest in . the estate adverse to t b defaulter] may be recovered in the manner prbvided in motion 36. '[a?-A. (I)h y pemn owning or claiming an intereat in immovable property eold under thie Act may, a$ any time within thirty daya from the date of eale, ihmov.bl. deposit in the treaaury of the taluk in which the P g . : m immovable property is situated(a) a eum equal to five per eentun, of $hm purehaso-money, (b) a Bum equal to the 8rreara of revenue for whioh the immovableproperty was sold, together with interest i re on a d the expanaee of atfaohment, management and eale and other costa due in respect of such arrears, .nd may apply to the Collector to set aside the sale. (2) If euch depoeit and application are made within thirty days from.the date of sale, the Collector ohdl pesr, an order setting aside the sale, and shall repsy to the purchaser the purchase money so far aa it Bsa been deposited, together with the five per centum depoeited by the applicrmt : Provided that if mow persons than one have made 'deposit and application under thie section, the applicsdon of the Grst depositor to the officer authorized to m $ 'aeide the ealo ehall be accepted. e 0) penon applies under section 38 to set asids W d e of immovable property, he shall not, unlesa he rith"dtawe euoh application, be entitled to make an , , application under thie eeation.] ' ( l ) A t any time witbh thirty day. fiomthe APpl!w,i., ' date of the rale of immovable property, appliaation ro mr 4 0 , &jy be made to the Collector to eot asido the sale -. 1

kFs

ha

dm.Act I of 1909.

S These words were subetituted for the words ''ao paid"

by a. 1

2 of Mad. Aot I of 1897. 8. S of Mad. Aet I of 1WB.

, -

(2) If the application be allowed,

set aside the sale and may direct s fresh one.

'

'(3) On the expiration of thirty days from the date of the de,l[if no application to have the sale set aside is made under section 37-A or under clause (1) of thie motion] or if such application has been made and-.. rejected, the Collector shall make an order conikming the sale ;provided that, if he shall have reason to think that the sale ought to be get aside notwithstsndhg '.' that no such application has been made or on grounds other than those alleged in any application which has , beep' made and rejected, he may, &r recording hie, reasons in writing, set aside the sale.
J

Refund of dapoeit'or

(4) Whenever the sale of any lands is not so oon-

money when e p l . set aside.

firmed or is seb aside, the deposit or the purchase- '. money, as the case may be, shall be returned to the purchaser.
(6) After the confirmation of any such sale, the Collector shall register the lands sold in the name of the person declared to be the purchaser and shall execute and grant a certificate of sale bearing his ma1 and signature to such purchaser.

Such certificate shall state the property sold and the . name of the purchaser, and it shall be ctoncIusive , " evidence of the fact of the purchase in d Courtr, snd l
'

taluk, in the head cutcherry of the district, and in the District Gazette, the name of the purchaser and the dkte of purchase, together with 4 declaration of the lawful succession of such purchaser to all the rights and property of the former landholder in the said

Isnde. 40. W&re, notwithstanding euch publication, any

l w u purchaser of land may be resisted and prevented afl

gzyi.f

from obtaining possession of hie purchased land, any Court of competent' jurisdiction, on application and production of certificate of sale provided for by section 38, shall cause the proper process to be issued for the p v s e 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. 44. Al contracts entered into by the defaulter Contrsots and l with his tenants, and all ' payments to him by them peymentr ahall be binding upon the purchaser to the same extent 86d under the same conditions as laid down in sections 32 and 33 of this Act.

:'hz:

42. A l lands brought to sale on account of arrears gala to l of revenue shall be sold free of all incumbrances, and if free of a~ any balance shall remain &r liquidating the arrears Disposal of inaumbrsncem. with interest and the expenses of attachment and sale surplue. and other costs due in respect to such arrears, it shall be p ~ i d over to the defaulter unless such payment be prohibited by the injunction of a Court of oompetent, jurisdiction.

,
I

43. Arre8rS of rent which on the day of sale may be of due to the defaulter from his under-tenants shall, in the errearn due event of the sale, be recoverable by him after the sale ~ ~ ~ ; ' f ~ a l .c by any proms, except distraint which might have been osed by him for that purpose before the said eale.
for the ~o11ector, other 8.le ofi-a or officerempower$ by the Collector in that behalf, to sell fwmeas* the -hole pi any portion of +he' h d of a defaulter i _ . i
+

h. ~t shall be'lawful
I *
r

'

i '

/
\
, L

'I?.

~ L I k r Y

or6~

o fer as may be praoti lend shall be aold than ma~~gement, an

*en rub-

4p.rioP.
-6

of

45. Where only a part of s landed estate held under a Sanad-i-Milkiyat-i-istimrar, otherwim subjeaa or

birlior,

to the payment of a lump a8sesement, may be eold, the aw~sment upon such part shall be apportioned by.the Oolleotor previoue to sale in manner following : -

The amount of revenue to be essesaed on eaoh did*ion ahall bear the same proportion to the sofuel value of euch divieion ee the total amount of the revenue of the whole estate may bear to the total actual valuo of the entire estate previoul, to such division.
P.oduetion

I
I

46, [Cm$mtion o apportionme~t Board. [ R f by U Tamil N d u Deccntrdization Act, 1914 (Tamil e

Ad V I I I 0 1914). 1

-~-i&,-'pJf: A a, 8 Bmirui-

I'

>'=im

I
,

. , 4 8 , ' " ~ bf mvoaue, with i n uul othe r-y ,f :-' m .& eAergea a a f o d d ommot be liquidated by the d e W m of of the property >f the defaulter, or of his surety, and ih~dul.nb
the Collector shall have reason $0 believe that the aon-~w-b dethulter or his surety is wilfully withholding payment Of~m** of the arrears, or has been guilty of fraadulent condud in order to evade payment, it shall be lawful for him to m 8 the afiegt and imprisonment of the defaulter, u8 or his surety, not being a female, ae hereinafter mentioned ;but no person ahall be imprisoned on acoounb of an efiear of revenue for a longer period than two yeare, or for a longer period than six months, if the arrear does not exceed Re. 600, or for longer period than three month, if the m a r . doesnot exceed Re. 50 ; provided that such imprisonmerit shall not extinguish the debt due to l[the State ~ti-i-. Government ] by the defaulter, or hie surety.

L$zf

i -

49. The Colleotor shad issue his warrant for the - i M,

,uwst of the defaulter, or his surety, or both, not orse of b & i femalm, which shall specify his or their name,
the amount of revenue due and the date on which i$ became payable, and the warr81~tshall be signed and d e d by the authority by whom it was issued. The officer aharged with the execution of the warrant shall thereupon arrest the defaulter; or his surety, or both and convey him or thenh to the a[District Jail orthe Central Jail, Madras], and deliver the warrant to the a[Jailer], whioh shall be a sdicient authority to him to receive the prisoner or prisoners. A copy of suoh warrant shall be retained by the a[Jailer], who shall forthwith deepatoh the original to the ofiioer in oharge of the '[jail).
1

I
i

the md aovwnmenf t by the Adap;tption Order of l 9 i l 4 mrd " 6bta " wm aubetituted for Prorimid " by fh. fbe uptation O h of 1980.

Tr W h

O ~ ,

" t Rorio~jslQ o r ~ m " h C

sabdituted

by & o 'n

(w)

mQ warn sabstitutd for the word# '* distrisb gaol r 4 of the City bnd-Revenue and M, 1967 m i l Nadu A t 16 of 196'1).

a~ ~ ~ r o k f i t u ~ f o r t h . m t d " p l r W b ~ 8 i l .

-4~.nr(i.nrnbr)iWbdfbb(haror(L*'p.l"~M1.

474
@*g'

xdeof.

'.pv' sraat~o.by

".
~smavel of o.opd-y be :=u =ne pe~bble n i kind.

80. All the remediea pmaaribed by fihia 4d. owe , in of revenue defaulters may be emplored against their awties, and it shall be lawid for A r v olleotor, d other officer empowered by the Coliector in thaf behalf, to enforce the same, simultaneously with, or either previously or subsequently to, their enforaement against the principal; so, nevertheless, that no more then the total sum in arrears, and interest with costs and charges, shall be realized from both.

51. 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 baa been made, and the portion which belongs to '[the. State GFovernment] has been set apart, unless the landholder furnishes such security as the Colleotor may deem satisfactory.

". ,

i oaee of n

52. A l arrears of revenue other than land-revenue l due to '[the State Government], all adv&m made other epeciee by l[the State Clovernrnent] for cultivation or other of revenue, d , fees, purposes connected with the revenue, and all fees oerym,eb. or other dues payable by any person to or on behalf of the village servants employed in revenue or polioe , duties, and all cesses lawfully imposed upon land '[and all sum8 due to the 8(State) Govement, bluding compensation for any lose or damage sustained by them in consequence of a braah of oontract], may be recovered in the same manner ' ee arrears of land-revenue under the provimona of this Aot, unless the recovery thereof shall have bean or may hereaibr be otherwise specially provided for.

.
,

for the word

8

"Q
(-tI

.the Adaptation Order of 1950.

M-vary
1989).

. There word8 were inrsrted b

kredion B%of" fhd . 1989 ( + +4

'

P d

Etrar~ruc:Rwaw,

-:78 f

. .
C

.P
' . 1

i[5~-~. Without prejudice to m y other mode,,,eR of oi reaovery whioh is being taken or may be taken, all sums due to the loans granted and all advances made to any person- Taw1 Nedu
f '
5
;
2

(i) by the Tamil Nadu Agro-Industries ration 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 pamil Ncrdu Cfbvemment Q~xette,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 suoh loans and advances, snd d eums due to the Corporations mentioned in olauses l (i) and (ii) may be reoovered in the samemanneras arrears of laad revenue under the provisions of this . Aob.]
'

Agro-Indnetries Corporation Corpo- and other Corporatione,

eto.

68. Persons employed in serving notices, or in Prooeea ~eofher prooessunder this Aot, shall be entitled to batta to be paid at B U O ~ rates as may, from time to time, be fixed by bath. bhe Board of Revenue with the sanction of =[the State Government], and published in the DistricG Gazette.
~ t
, se

'

'

I.$- ':- Ll This motion was insertad by the Tamil Nadu Revenue Reaoverp * :'(-t) Ant, 1972 (Temil Nadu Aot 12 of 1972).

.. .
9

:,'<
.
,
I

64. The b a t h mentioned in the foregoing seotion, ~ ~,d b well as interest, and all costs and charges incurred char reoovunder the authority of this Act, shall be recoverable erabrm ,, -, - from the defaulter and his sureties in the same manner . aa arrears of revenue.
.

-.::?fat.
.

'11ord. " t b m y i a l (30vsr~m4nt" aub&itn-%,, .:Qov~~~nent by the Adaptption Order of 1917 m b & h 6 s Shte " ~bntituted for Prorinoid b' the . .. . . 1. ,* ~ t i a . , *, ~ 1960.1bf U ' A
4

.
-'>

." y

.. . .. ,.- 1;'~ . . -'. ,

.\

- . )-

d.

ct..Ot.
Recsiptr for peymat of

55. Where property hr* t l& attnahed oa dietrained msy be ordered to be put up for d e , and *he eale may be oountermanded, the prapriefor shall, nevertheless, be responsible for the erpenee~ inaufred in oonsequenoe of the attaohment or distrainf, in the same manner as if the Bale had taken plaoe ; md in the event of suoh proprietor omitting to discharge the amount, it shall be reooverable by the prooess under whioh the original demand would have bean reooverable.

rev*oe

58. Every person m&q a payment of remuo shall be entitled to a rsoeipt for the =me, aigned by the Colleotor or other offioer empowered by the Colleotor in that behalf; suoh -moeipt ehsll state the name of the person making the payment end the subjeot-matter in respeot of whiuh it is paid, and, in oase of land-revenue, &all desoribe the land on whioh the aaaeesment i due and the nameg of the s persons entered in reepeot thereof in the eettlemen*
aoooun*.

-.

hoadwe
whom QI.*
0.I *

,,,ibrw,
.!&tad.

c 0 b w 8

. .

*oplimw*

rtehtcomo
'

W e of n

67. Where ,a defaulter or hie m e t y m y reside w hold property out of the distriot wherein defanla shall have been made, the Colleotor of the distsid in whioh auoh defaulter or aurety resides or holds property shall, on the written applioation of fbe Colleotor in whose distriot auoh default) has beem made, p r d ia all reepeots againet the defaalte~ and hie surety, and his or their property in the same ,manner ae if the default had been lnede in his own dietriot. Every suqh applioation ehall be, signod and =led by the Colleatqr m k n it laad ohdl be aig aonolusive as to the amount due, and the party in amear, all prooeedings against the Colleotor eoting upon suoh appliwtion, or any person aoting under his authority; and no proof of the s a , or el signature or 050ial ohmaoter of the Colleator mntrillp the applioation BhaU be required, d e a s the dull eee reason to doubt its genuineness ; provided dwaya, that nothing herein oontaiaed W %theright of any party to iue i hi. o m Wet tb. n
Odeotoz who mde fhe (~pplimtion.

1864

1 ;

T.N. Act IIJ

Rettmw Recovery

1.97

' Colleotor may delegate ell or any of hir [ A powera end duties under this section to any subordinate revenue offioer not below the rank of Deputy Tahsildsr .]
68. N& Court of Civil Judioature shall have authority a@-O. ol to tske into oonsideration or deoide any question^;^^ ae t rate of land-revenue payable to $[the State nk o

Government], or as to the amount of assessmen$ fixed, or to be hereafter k e d on the portions of r divided estate. 59. Nothing oontsined in this Aot shall be held t6 suits by prevent parties deeming themselves aggrieved by P ~ ~ O M m y prooeedings under this Act, except sa hereinbefore provided, from applying to the Civil Courts for redress ; provided that Civil Courts shall not take oognizance of any suit instituted by suoh parties for m y suoh oause of action, unless suoh suit shall be instituted within six months from the time at Limitation. whioh the cause of aotion arose.

c
!

;szz

j
I

60. No suit brought against any Colleotor by any Burviva1 of person deeming himself aggrieved by anything done Buits 8p1M Collwtor. or purporting to be done under this A&, shall abate by reason of the departure from his distriot of the Colleotor aeinst whom suoh suit shall have been brought ; but the suit shall be continued against the suocessor of such Colleotor in all respects aa though it had been instituted against himself. A ruit may be brought against any Colleotor in his offioial oapaoity on acctount of anything done or purporting to have been done under this Aot by his predeoeasor, subjeot to the limitation presoribed in Liabilits the preoeding section ; provided that no Colleotor predeceesor'a &all be personally liable for my offioial aot of hia predeoessor.
1

Thie p g r e p h was added by the Tamil Ydu Dwentrdim* act, 914 (Tmil Nedu A .VlIX.of l 1 ) Q4.

a Th."=words '"the pr0vin9ial GC o " .rsn rub.tituted for tbe word aovepwpt by .the Adeptsfion O-"of 1987 .pd the word ** 8ted " wam'mktitntd fw Aorinrid br Ahpbii021Order of 1960.

Revenue Recvvety

[is64 : f*Nc LQ 1]1. Bt

Regulations
&[

I end 1 of 1 laos* to not APPLY to * 8rTt)Bm.

*.

XI** of 1803 shall . ....1 be62. ,..] Regulations I*md revenue reooverable inoperative as respects arrears of
%[.

under this Aot.

Saving of a[PegulP tion] x aflssl.

.?:

63. Nothing in this Act shall be held to bai the

operation of the provisions of S[. .] Regulation 1831, in respect to the sale >f lands of mjnors and other disqualified landholders.

..

X of

6 . [Repeal of ce~twin enactmnt8.1 Repealed by 6 Central Act XII of 1873.

66. [Commencement of Act.] Repealed by Central Act X I I of 1873. < $
1 This section was rapesled by seotion 3 of, and the Second t?chodnle to, the Tamil Nadu Repealing and Amending Aot, 1967 (Tamil Nadu Act XXV of 1967).

a The words and figures "Regulation XXVIII of 1802 and " were omitted 9 m the section and the figures and word* ' X 'X of 1802 snd from the marginel note by seotion 4 of, end the Third Sobedule to, ibid.
8 Tho words and figures " Regulation V f : 1804 end of " wen, omitted from the section and the word Regtwion" wse m?; stitutod for the words and figures "Regulations V of 1804 end in the marginal note by ibid.

4 This section was omitted by eection 4 of tbe Madrae Land %venue end Ravenue R c v r (Amendma) Bat, 1 ~ 7 eoey (ramil Nadu Act 16 'of 1967). . .

City

..

'[TAMIL NADU] ACT No. XIV OF 1937.2

CITYLAND-REVENUE (AMENDMENT) 1937.1 Am,

(Received the assent of the Governor on the 7th October 1937; f i s t published i the Fort S t . George n Gazette on the 12th October 1937,)

[THE' A INADU] F ML REVENUE RECOVERY AND

An Act further to amend the l[Tamil Nadu] Revenue Recovery Act, 1864, md the Madras City Land-Revenue (Amendment) Act, 1867, for certain purposes.
ah]

adras

WHEREAS expcdicA further to amond the '[Tamil it is Nadu] Revenue Recovery Act, 1864, and the Madras City Land-Revenue (Amendment) Act, 1867, for the purposes hereinafter appearing ; It is hereby enactcd as follows :1. This Act may be called the '[Tamil Nadu] Reve- Shwt nue Recovery and City Land-Revenue (Amendment) Act, 1937.
title.

[Tami 1

'f ls*.

Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tam1 Nadu Adaptation o f Laws (Second Amendment) Order, 1969. 2 For Statement of Objccts and Reas~ns,see Fort St. George Gazette, Extraordinary, dated the 17th September 1937, I'art IV, pages 2-3. 3 Sections 2 and 3 were repealed by scction 2 of, and the First Schedule to, the Tamil Nadu Repealing and Amending Act, 19.31 (Tamil Nadu Act XIV of 1961),

4. (1) The l[Tao~ilNadu] Revenuc Recovery Act, 1864, sb;dl, in its i~pplicalio~, the '[State savings. lo of Tanlil Naduj, b: rcad and construed as if scctiou 36-A had formed p u t of that Act from its commelzcement . --..-. --1 These words were substituted for the word Madras " by the
"

:zf,$yn

eovery miduX 11937~:.~.8: ~ X d ~ l ' u %t eriue (Ameddment)

( ) The Madras City Land-Revenue (Amend- M 2 * merit) Act, 1867, shall be read and construed as if Mvr section 18-A had formed part of that Act from its corn laa mencement.
(3) %thing contained in this Act shgU be deemed to invalidate any decree or order passed by a Civil Court before the commencement of this Act which has be-

.*p;p+ - $ "%+$$'

'r-j;?iii

come final.

l[TAMIL NADU] ACT No. 16 OF 1967.

THE MADRAS CITY LAND REVENUE AND . REVENUE RECOVERY (AMENDMENT)

ACT, 1967.
[Received the assent of the Governor on the 10tlz Octobe 1967, first published in the Fort St. Georgt Gr.zctt.: on the 18th October 1967 (Asvina 26, 1889).]
An Act further to amend the Mcrdrus City Lancl Revenue Act, i851 and the l[Tarnil Nadw] Revenue Recovery Act, 1864.

m t title and r: 1. (I) This Act may be called the Madras City Land commencement. Revenue and Revenue Recovery (Amendment) Act, 1967,

&

(2) It shall come into force on such date as the State Government may, by notification, appoint. 2. [The amendment made by this section has already been incorporated in the Madras City Land Revenue Act, 1851 (Central Act XI1 of 1851).]

ment) Order, 1969.

:peal! of adra,s Act VI ' 186

(3) The repeal by sob-sec~ion of the said Act shall (1)

(d) any investipatiot~,legal proceeding or remedy in respect of any such right, privilege, obligation, liability,

Btension of $[Tamil Nadu

6 ti) The ?[Tamil rJ~c!u] . Reve~lue Recovery Akt;1864' N:~do] Act I1 of 18641, as in force immediately Act] Or 1864 date o f the commenccu~~ent. this Act in the of to the added S [ $ t ~ ; , 3,f Tanlil F?adu] excep! in the added territories teries, repeal and z amenclod by this Act ( hereinafter in this s6ctioli .: aqd saving. sc~f5::: to as tl;e "Tamil Nadtr Act]).. is hereby extended cJ.
to,

tat?

shctl t bc i II force in

I; to

added tc-1.1-itories.

( 3 ) l f ; intfi~o~liarely beft1:-c\:IIC c i ~e~of 1 1 1 ~ t colnrneilce~lc..;r O T tlzis h r t, there is ill 1; 1-cc i11the tt dded territories 2 z;,y !&;w col-:.espo~zciing iikc ~l'a131rl ~o itadu Act], suet? ~ ; \ ~ ~ - , ' ; p c t . r!~c~ii isllall s i n ~ ~ c i ~l ~ g ~ I-cpealeci 011 suclz date.
*

(3) 'Khc rcpcal by sub-sect i911(2) of any law correspon,'.iil$ 10 the ~[Tttrnil Nadu Aci] in force i n the added r ~ r i ,>rre-;in~mc~liately t bet.o~-c date of the conlmene:he meJT:o f this A! shall nlit :tRt'ct: 01) ~ ! - ~ c previous t~pcv-a~icsn a:iy hrrc'i~ law r of ;c;;yt ,-..ins(~LL!? cr suRe1-t.ti 11-hercuncler ; o r iio.:e (h);irry right, privilcse, ob!igation or liability . - .:...:-e :. . : ccl.iit?il or u , e i ; i ~ d any S U ~ !;iw; cr c~ I (c) any pei~ult)',forfeilii:-e or pullishrnent incurred jn 15s11e2i o r i l l ~ y offence conrn~i iled i~gaiitst ny such i n ~ v :r ;
I,

Qf

(d) any iilvestigation, !cga 1 proce~di~lg remedy er in respect of ally such right, pt.ivilege, obligation, liability, penalty, forfeiture or punishment as aforesaid ; aild any such investigation, legal proceeding or remedy may instirut ed , continued or enforced and any sucll penalty, forfiiture or punishment may be imposed as if this ~ c t had not been passed.
1, his exoressiall W a s substituted f o r the expression "hladras Act" by paragraph 3(2) of the Tamil Nadu Adaptation of E ~ W SOrder, 1970.

a These words Were substituted for the word "Madras.' by the lamil p a d o ~ d a p t a t i o n .of Laws Order, 1969, as amended by the Tam11Nadu AdaptatA0Ilof Laws (Second Amendment) Order, 1969, r This expression was s u b s t i t d d f or the express ion &<State of )ladrasW by the Tamil Nadu Adaptation of Laws Order, 1969 ac amended by the Tamil Nadu Adaptation of Laws (s&*hd X:2,adment) Order, 1 6 . .. . 99

--

967 :T.N. Act 161

Madraa City Lard I-',evenu.. fled Revenue Recovery [Amendn~mt)

s of sub-sectio!~[Sj, nc1udil:g any app,.inrion, urder , ir struct,io%~ ation or ,cirm f r a m d , ti~n~effected under an! such emed,to have been dc~izc or g prov.isiolz of ;he "rTajlni4 in force 'acccrdingly, unless ~g done or a n y action t alien

litatiilg the application the added territories, 2~1~7 onstrut tile l[Lalnil S;.du affecting the substal;ce Ls i y or proper to adapt it to the nz:~tlei. l- rf~3l.e

ference it1 tlte l[Tamil Nadu Act] :L) :i in force i ~ tzh e added tcr~itorics>lia3i,i n nstrued ~s ~cfe~lsa(ce y, in force in those tz:.ri, )

ference i n a114 law whicl1 c o l ~ t i l ~ e ~ c ~ in force in the scided ie~.ritcriesafter rbte ciate ~f the law sepcded b\. subhose territories, be ck~:?s1 nce to :he l[Tan~ilN d u Act]. For the purpose of this scctiol;, the territcries " shall mean tll; tel-:.i:,&. ries o :XI Scl~ed to the And hl a P~~>.:Aesh u!e ion of Boundnsies) Act, 1959 Ice:-.;:a1
-..--

r the expression ''31 .-.e:.?...s ii Nadil Adaptatloll or' L ~ r v s

i.981: k k - ~ cib] t

Alevenue 163 Recovery (Amendment)

TAMIL NADU ACT NO. 19 OF 1981.*

THE TAMIL NADU REVENUE RECOVERY

(AMENDMENT) ACT, 1981.
[Received the assent o the Governor on the 24th March f 1981, first published iu the Tamil Nadu Government Gazette Extraordinary on the 25th March 1981 (Panguni 12, Row thiri-2012-Thiruvalluvar A andu).] An Act.firrther to amend the ~ a m iNadu Revenue l Recovery Act, 1 864.
,

in the Thirty-second Year of the Republic of India as followsf. I. (1) This Act may be called the Tamii Nadu Revenue Short title and commencement.' Recovery (Amendment) Act, 198 1. (2) Sections 2 to 9 and 11 shall be deemed to have come into force on the 1st day of July 1974.
2. In sections 5, 9, 10,23, 27, 42, 44, 48 and 50 of t'he Amcndment Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu of 9 , 10,23, sections. 5, Act I1 of 1864) (hereinafter referred to as the principal 27,42, Act), for the word " interest ',, the w v d " ~ e n a l t y shall 48 and 50, " besubstituted. Tami I Nadu

BE it enacted by the Legislature of the State of Tamil Nadu

Act I1 of 1864. 3. For section 7 of the principal Act, the following Amendment siction shall be substituted, namely : . of section 7. Tamil ~ a d1864.. u " 7 . Penalty un arrears.--Penalty shall be charged 1I of Act

on arrears of revenue at the xate of 5 per cent per fasli year or part thereof ; provided that n o such penalty shall be chatged-fot the fasli year in which the revenue falls due and for the next succeeding fasli year

.".

4. In section 8 of the principal Act, in rule Second, Amendment for the. word. " interest", the word " penalty " shall be .TamilNada of section 8, substituted. Act XI of
'

; I

5. In section 17 of the principal Act, for the word Amendment "interest ",.the words and figure " interest at the rate of of section 17, Tamil Nadu 6 per cent per annum " shall be substituted. Act I1 of
of Objects and Reasons, see TamilNadu Govern- 1864. mebt Gazette Extraordinary, dated the 28t h January 1981, Part IVSection 1 page 22. ,
'

1864.

* For Statement

164
Amendment of section 34, Tamil Nadu Act 11 oi 18 64.

Revenue Recovery (Amendment)

6. In section 34 of the principal Act,(a) for the words " interest thereon at the rate of six per cent per annum ", the words and figure " penalty chargeable under section 7 " shall be substituted ;

(b) for the words "all arrears, interest " the words , all anears, penalty " shall be substituted.
Amendment of~ection35, Act I1 Nadu of 1864. Amendment of section 37, Ta~il-NaOu

7. In section 35 of the principal Act, for the words s6 arrears , interest ", the words "arrears, penalty" shall. be substituted.
8. In section 37 of the principal Act, for the wor interest thereon ", the words " penalty thereon " sha be substituted.
"

4q.ISof
1864.
37-Ay

--

Amendment of section Nadu Act I1 of 1864. Amendment of section 389 Tamil Nadu Act I of 1864. 1

9. In clause (h) of sub-section (1) of section 37-A of principal Act, for the words " interest thereon " ; words "pel~alty thereon " shall be substituted. 10. In section 38 of the principal Act, after sub-se.ctio (3, following sub-section shall be inserted, n the

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" (3-A) No sale shall be set aside by the Collect under sub-section (2) or sub-section (3) unless the pu has had a reasonable opportunity of making his.re tations.".

1 . In section 54 of the principal Acty1 Amendinent of section 54, Tamil Nadu (a) in the marginal heading, for the word " ilzlterest' Act I1of 1864* the word " penalty " shall be substituted ;
(b) for the word " interest ", the word shall be substitutec?.
Vz lidation.

"p

12. Notwithstanding anything contained in judgment, decree or order of any court or other auth any penalty charged or collected or purporting to been charged or collected under the principal Act, the 1st day of July 1974 and before the date of publi of tlris Act in the Tamil Nadu Government Gazette for all purpoes be deemed to be, and to

1981 :

T N. Act 191 .

Revenue Recovery 165 (Amendhent)

been validly charged or collected in accordance with law as if sections 2 to 4, 6 to 9 and 11 of this Act had been in force at all material times when such penalty was charged or collected and accordingly,-

(a) all acts, proceedings or things done or taken by m authority, officer or person in connection with the y charge or collection of such penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law;
(b) no suit or other proceedings shall be maintained or continued in any court for ihe d i i a d of any penalty so paid ; (c) no court shall enforce any decree or order directing the refund of any penalty so paid.

..