LexThe Tamil Nadu Revenue Recovery Act, 1864
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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
5 62 Kevenue Becovery : 9.N. ~eti
THE l(TAMIL NADU) REVENUE RECOVERY
ACT, 1864.
CONTENTS.
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. 1 i
4 Arrear of revenue. I
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 pro-
perty will be sold.
Service when defaulter is absent.
9 Procedure when defaulter neglects to pay
after notice.
I10 On tender of ilrrear and expenses prior to sale,
distrkss to be withdrawn.
11 Distrained crops how dealt with. I
Tenant may pay arrears and terininate I
attachment. j
12 Distrained cattle or goods not to be used.
I
. -
1 These words were substituted for the word '<MedraeW by the .(
Pamil Nadu Admptation of Lawa Order, 1969, as amended by the
EA nil Nadu Adaptation of Laws (Second Amendment) Order, 1069,
whiob oame into force on the 14th J~QUW~ 1969.
i864,: T.8. Act II] Re&enue &ecost?rg 169
SEOTIONS.
" 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 in
presence of a police officer.
21 Punishment for unlawful entry.
22 Proclamation of time of sale, and of property
to be sold.
23 $ale how conducted.
24 Payment on purchase of distrained property.
Re-mle in case of clcfi~ult.
25 Demand to be served prior to attachment of
t land.
I
Mode of service.
I. 26 Procedure when defaultcr neglects to pay.
i i 27 Mode of attachment
h 28 Management of attached property.
I \ When Revenue-officer to take charge. ,
29 Notice of' assumption of management.
30 Duties of agent.
31 Liability of agent to suit or prosecution.
32 Effect of existing agrecments between laid
holder and tenants.
. 33 Payments by tenants.
34 Settlement on withdrawal of attachment.
35 Persons interested in land may release i$ from
attachment.
C I
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,
/t. 37 Tender of arrears upto sunset c. , ay before
.. -
* - sale.
374 Application to set aside sale of immovable
property on deposit.
35 (1) & (2) Application to set aside sale. I
(3) Order confirming or setting aside sale.
(4) Refmd of deposit or purchase-money
when sale set aside.
56) On confirmation of sale, purcbser's
name to be registered.
Certificate of sale.
39 Proclamation of sale. , I
41 Apportionment of assesement on sub-divi-
sion,
Production of accounts.
Effect of non-production.
A* @EPEA.LED].
6 1 Sole may be postponed on tender of reotniby I
40 Delivery of possession.
41 Contracts and p:~yments binding on purohaser.
42 Salo to be free of all incumbranoos.
Disposal of surplus.
I
43 Recovery of arrears due to defadtei on day
of sale.
44 Sale of land for arrears.
%&I4 I T.N. Ast IIJ- Revenue Rceouy, 165
# po~6rs of arrest in case of wilful or fraudulent
non-payment of arrears.
Period of imprisonment.
e Debt not extinguished.
i 49 Procedure in case of arrest.
1 60 Mode of enforcing payment by sureties.
61 Removal of crops may be prevented when1
revenue is payable in kind.
I
62 Similar process in case of other speciee of
revenue, advances, fees, cesses, etc.
6%~ Recovery of sum 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 amm.
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]. a
62 Regulations I and I1 of 1803 not to apply to
amm.
64 [Omitted].
l5e Revenue Recovet !I 11864 : T.N. Aet I1
Preamble.
'(TAMIL NADU) ACT No. I1 or 18042. ' '
WE '(TAMIL NADU) REVENUP RECOVERY ACT, 1864.18
(Received the assent of the Governor on the 6th
May 1864, and of the Governor-Qeneral
on the 20th .June 1864.)
An Act to consolidate the Laws for the
Recovery of Arrears of Ravonue in thc '[State
,of Tamil Nadu].
WIIEIG~~:AB it is ailvitl;rl)lo tllal (die law8 rolating to the
collection of tho public revenue should be consolidated
and simplified ; It is hereby enactea as follows :-
Interpretetion 1. The term ulandholder" as uwd in thiy Act, shall
ohe. be take11 to comprise the following permns:-
Landholder. All persons holding under a Sanad-i-Milkiyat-i-is-
timrar , 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].
-- -.
1 These words were substituted for the word "Marlras" 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 Repding and Amending net, 1901 (Central Act XI of 1901).
This A<:t was oxtended ta the merged Stak 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 XXXV 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 was extended to, and is in force in, the areas to which
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 expmion ~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" by the Adaptation Order of 1937 epd tb
word "State" wae substituted for "Provinpid " by the A&p%tion
Chder of 1960.
ISM : T.N. Act 11) Revenue Recovery 157
-
'[Public revenuo due on lanc! ~hnll, for tl~c pw!~oseer of Pubfio ravr.'' Is.
this Act, be taken to include-
[(a) aswssment, quit-ren t, ground-rent or other
a ovcrn- charge upon tho land pclyul)lc to the Stsl e ('
mont ;]
2[(ua)] cesscs or othcr ilucs ~,;~.yi~l)lo to tlls Stute
aovcrnmcnt on sccotu~t o l' wuLw sr I ppl~o( l liw irrigu-
tion; and
(b) pattom due oh I<andulzrishi lands in the Kanya-
kumari 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 engage-
ment, 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 f~r th~ Board Board of
of Revenue, by not,ifir.~tion puhlishcd in the Ui~trict Revenue alter amounts may
Gazette, to alter and fix, from time to time, the amount ,a dam of
of the several kists or instalments, and the dates at payment.
whioh they shall respective1 bccorne payable
u
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 was inserted by section 4 of the Rladras City Lancl-Revenue
-and Revenue Reoovery (An:enbent) Act, 1867 (Tamil Nadu Aot 16
of 1967).
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 reooverod. 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
T6rm of
Sad-i- 6. If the defaulter hold under a < 4-i-Wkiyab-i-
Milkiyat.i- iatimar or other similar instrumer :bl**~ \ode of
iati-r to he recovering the srresr shall be in accorar/!lnw with the
observed. terms of such Sonod. In the case of other defaulters,
the Collector, or other officer empowered by the Colleotor
in that behalf, may at his discretion, proceed to realize
the errear by the sale of either the movable or immov-
able property of the defaulter, or of both.
Intereet on 7. Arrears of revenue shall bear interest at the rate of
armam. 6 per cent per annum.
Rules for
eeizure end rd. 8. In the seizure and sale of movable property for
o~mova~~e arrears of revenue, the following rules shall be
property. observed :-
Demand in
writing. 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, specify-
ing 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 at once paid, shall be hie authority for m&ing .
%he dist~888, and on the day on which the property may
nddw t9 ?m &&mined, shall deliver s oopy of auch writing to
be aamd mth the defaulter, endorsing thereon a, list or inventory
COPY- of the property distrained. and the name of the plaoe
where it may be lodged or kept.
1 Under eeotion 65 of the Tail 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 de wt of arrearm of land-revenue, aooruing while the a(ck C
mador d mpmin@ldenoe.
1864 : T.N. Act U] Beumw Reemery
Second.-The writing shall f~her ~t forth that w&hrgbythe I 1 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
We distress. I
9. When the amount due shall not have been paid Prooedure when
pursuant to the terms of the demand, and no arrange- :$::~ wy
ment for securing the same shall have been entered ,b,,,ti,.
into to the satisfaction of the Collector or other officer I
empowered by the Collector in that behalf, the dis- I
trainer shall tran~mit an 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 Eepzd 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 ;:~gg.ba
expenses attending distress, the distrainer shall receive
the amount immediately upon the same being tendered,
&a11 forthwith release the property.
I
11. The diatrainer attaching the crops or ungathered ~ed
pmduats ofhoe land belonging to s defaulter, may cause how
them to be'sold when fit for reaping or gathering, or at
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.
* Ths Tamil Nadu Rent and Mue 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
Tenant may pay lawf~11 for a tenant whose crops are attached for an
,,,, ,d arrcar of revenue to pay the arrear and deduot the
tsrmin~te amount in the aforesaid manner from any rent due
6tt&ohrnent. by him, then or afterwards.
Distrsined
ocrttle or goo& 12. The distrainer shall not work the bullocks or
to- be 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~(;t OCO&S~OJ~C~ tho loss or damage,
and the amount wlltm recovered shall be paid to the
person ditmnifisd.
~i~~~~~~ to be 14. The distress levied sh:ill not he excessive, that is
proportionate to say, the property distrained shall be as nearly as
to the erreer* possible proporti~nat~e to the amount of the arrear,
Artiolw l[l4-A. The following articles shall not be distrain&
exempted for arrears of revenue, namely :- from distraint.
(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 mot be
parted with by her.
- - 5.s
1This motion was inaertsd by section 4 of tho Madras Cfity Land-Revenue and Revenue Fbscovery (Ameadmant) Aot, 1967 Twil Nadu Aot 16 of 1067).
)' .
have been pm.
18. Where it may be proved to the astiefaation of any Pdt7 ra
Civil Court of aompetent juriediction that any porson foroibly or
has foraibly or clandeetinely taken away property onw 0kd"tin.l~
*rv! &&minede the Court may summarily aam mob -,d
pmpy to be mtored to the distrainer. ' The offender pmjm~.
ad w further be liable to the pawl* prermibed by thr
:$geV\* bdim Pd cod..
a*aeA&& i
-*P--'- -."I$. It ehdl be 'lawful'for'the diatr&er to form
dltraitw may fom open any atable,oow-hoaae,grary, godown, out-how,
open. 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
I 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. ....
Powem of
dbhiner to
fom open
doom in the
prseenoe of
a polioe officer.
20. Where a distrainer may have reason to suppose '
that the property of a defaulter is lodged within a dwel-
ling 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,
mma. 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,
shall be immediately removed from suoh apartmmte
after which they shall be left free to the former
oooupmts.
Punishment 21. Persona entering the spartimeats of women, or
for IIIIIB~UI formg open the outer door of dwelling houses, oontrary
entry. fo the proviaions of this Act,' shall, on oonviotion
hsfb~ a Magistrate, be liable to a fine not exmeding
c,, . RP~I~ rio?,.o2..0a ipprimnmaat of either ddptiqn. 2
. rr ,So?, for any pemod nob exoeeding,six,montbs.. . .- .: , *i, !J
':. .S. The publio oBcef, empowered under A& VII Pmd-tiea
of lag* to sell distrained property, shall caum (to be p;z$!;iat:
,&xed to the outer door of the defaulter's house, or ,ld.
on the premises where the property may have bean
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
which the arrear has accrued may belong, and in -
mch place or places as the Collector or other officer
empowered by the Collector in that behalf, may oonsi-
der necessary to give due publicity to the sale. No sale
hall 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 at 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-l-
der 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 at damt on
the time of the sale, or as soon after as the officer hol- ;&;~;~~!!r*
',ding, the sala shall appoint, and the purchaser shall not pdy.
, 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 par-
chaser shall be liable for any loss arising, as well as the
expeama inourred, on the re-sale. Where the property
.my, on the seoond sale, sell for a higher price than at - -0 : .. :'I
*. . ,. -3
4 a mr proviso wan added by section 4 of, and the Beam ,
'
,* ?>.
I ' ,;Bbbedde to, &b T& Npdu (Transferred Territory) Extension
:, . AO~,: lgg (Tamil Nadu Aat 83 of 1960).
- r T& uid B.vurue 8eler h*, ,1819. *,
7
,1261611~ '. , , rr'.Z,-),.'a'-~.~. L - .o.~-W A
I& '
". ihb' dn) rsle, $he differeaea or homm rbdl k'w '
pprfy of him on wbore rooount the mid W uk
was medo.
, 25. Before a Collector, or other officer empowered
-04 ~riolr (o by the Collector in that behalf, proceeds to attaoh the *
a-* *hd 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*
Ilod. of which the money is to be paid. Such demand shall be
mwioe. 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
bd about to be attaohed.
Prodm 26. When the amount due ehsll not heve been paid
dsfadt+. pursuant to the tenme of the demand, and no amqe- .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. ,
ad. of 27. The attachment shell be effected by ylixing s athbaon'' 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 thdn
'
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 ,
fs
aofioe in the Diatriot Gezetts.
Maos(ama! 28. It shrrll be lawful for the Colle
Of atbohing the land of a defaulter, or at +y
U-bJ. ruch attachment, to aeeume fhe
- - - - --
, '.
-brarrcl >' iu;: .
of '.pppin€mtm* with ' writtan hfmotiona under hir' . i, . . f~~.dd&aaim, and the expensem of mansgemen$ , , ,~;~ah$l :b8defhyed out of the inoome of tb property ;
provided hp, that where^ the property may be too rn-
inoonsiderable to whit of its being charged with the Renau* om-
* salary of an agent, it shall be ~~mmitted to the care of 'O .L.m
1.
- ,buob~Re~ue officer as the Colleotor may select, who
"&dl be rubjeot to dl the provisions herein oonbhed
e rt+mnoetoage~lk. .
;:1
6 ' - i~hb; Not& of the ~umption of mag8m8nt ~bsn Wobioa amebia of J
forthwith be served on the defaulter in the manner ~b.
, deaoribed in motion 25, and shall be notified by publio
on the bd, and by publication in fhe
iatriob Gazette.
80. It ahdl be the duty of the agent, during the
eontinuance of mamgement under section 28, to colleoa
4he writs and profit8 due, or accruing due upon the
oafatel eoaording to theengagements subsisting between
fhe defaulter and the parties holding under him, or
~00rding to established wge 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 at his om expew
, without fee.
81; It shall be lewful for the defaulter to prooeed by UWLfy .I
, promoution or suit against the agent, in respect of any 5&Si2
oriminrrl or illegal act done by him to the injury of the L
- dehulter or hih estate, and dl tenante, or other pernorm
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. ,
etween the land- EBW, rl..
rrlfh a view to defeat or delay the effect of the attaoh;
ment, and all leases of land at a rate lower than the
asd rates of assessment, and not made bow $cle for the
purpose of erecting factories or buildings, or of bring- .
ing waste land into cultivation, snd a11 engagements
made subsequently to attachment, shall be null and '
void against the Collector, if he shall so deck;
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 88. All payments on account of enb or profit6
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. All sums received from the atbhed, .
w&*'thdr8wel of after paying the expenses of attachment and manage- attach-nt. ment, shall be carried to the credit of the defaulter in
' discharge of the arrears due, and interest thereon at the
rate of six per cent per annum, and as soon 88 all afieane, ,
interest, costs of attachment, and expense of manage-
ment shall have been liquidated, the attachment shll
be withdrawn, and a full account rendered of aU
receipts and disbursements during its continwoe.
p-s in-- 86. It shall be lawful for any person olaiming .n tedinlun* interest in land which has been, or is about to be, relw it from
tt~hment. attaohed, to obtain its relearn by 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 bow jide claiming an interest therein ad-
1 Tb.n wordr were nubstitilted for the words "&& wm
. . 94.- @ d*u!@.@ %.~d:*.b~ ,
, ,*rr 7' 1 I
, .
il I a
, >" '
. ,, ' , *:,. J', . - % " r ,: 4 n; diLL: k. * t .
Proaednre i a "
86: In the sale of immovable property under $his of
:&. Aot the following rules shall be obeerved :- immovable
-., by the Colleotor of the district in whiah the property
1. : is situated, or other officer empowered by the Colleotor
'in that behalf. .The time may be either previous to or
I \ the expiration of the fasli year.
Notifbtion . ,
"' J 8d.-hVi0U0 to the €3819 the C~lle~t~r, Orom month
1 . other &Oer empowered by the Colleotor in that before *de.
behalf, shall issue a notice thereof in Engli8h and in
the language of the district, specifying the name of the '
. 'defaulter; the position and extent of land and of hie
. buildings thereon; the amount of revenue assessed on
the land, or upon ite different sections; the proportion. ' of the public revenue due during the remainder of the
ourrent fwli; and the time, phoe, and oqnditione of
mle. This notice shall be fixed up one month at, led
before the sale in the Colleotor's offioe and in the I
Taluk outcherry, in the nearest polioe station-houae,
. and on some oonepicuous part of the land.
Deposit by
Third.-A sum of money equal to fifteen per cent of purchaser.
the price of the land shall be deposited by the pur.
0- in the hands of the Collector, or other offioer .- -
1 wordr were added by 8. 1 of Mad. Act I of 1897.
a Under motion 42 of the Temil Nadu Co-operative Sooietier Ao*,
1961 (Td Ndo Aot 58 of 1961). where under that Act or anyrule
& t&mmnder any rum duq to a registered sooiety from an
-* a~mable aa arreu. of land revenue and the immovabz
pm@y of such pereon ia brought to sale under the provisiom of
. the Tsmil Nsdu Revenue Reoovery Aot, 1864 and the society ir tho
p- at suah rsle, olauses third and fourth of this motion shall
d@ fo be mbrtituted by the mid olawer 88 set out in wtior
a .f-d. Bimil- in we of recovery of any sum due tb any
rimarpland development bsnL or the State Land Developmen$
& &= third of EOO~~OII 86 ~bll be deemed t o be ~ubrtituted
d mt mt in motion t2-A of the Tamil Nadu &.operative Land
D~el.op~t &da &t, 1 I4 (Tsmil Nadn Aof X of 18%) - . . . - . - . )
&wth.-Where the purohaser may refuse or omi* Re& in
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
my sttend eaoh refueal or omission shall be recove-
reble 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 ht de, 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 my fenanf, or bonajde mort-
gagee, or other incumbrancer '[or any pereon bonom
olaiming an interest in . the estate adverse to tb
defaulter] may be recovered in the manner prbvided in
motion 36.
'[a?-A. (I) hy pemn owning or claiming an intereat kFs
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 Pg.:m
immovable property is situated-
(a) a eum equal to five per eentun, of $hm
purehaso-money,
(b) a Bum equal to the 8rreara of revenue for whioh
the immovable property was sold, together with interest
i re on ad the expanaee of atfaohment, management
and eale and other costa due in respect of such arrears,
.nd may apply to the Collector to set aside the sale.
(2) If euch depoeit and application are made
within thirty days from. the date of sale, the Collector
ohdl pesr, an order setting aside the sale, and shall
repsy to the purchaser the purchase money so far aa it
Bsa been deposited, together with the five per centum
depoeited by the applicrmt :
Provided that if mow persons than one have made
'deposit and application under thie section, the applics-
don of the Grst depositor to the officer authorized to
me$ 'aeide the ealo ehall be accepted.
0) ha penon applies under section 38 to set asids
W de of immovable property, he shall not, unlesa he
rith"dtawe euoh application, be entitled to make an
, , application under thie eeation.]
'
(l) At any time witbh thirty day. fiomthe APpl!w,i.,
' date of the rale of immovable property, appliaation ro mr 40
- &jy be made to the Collector to eot asido the sale -1.. ,
S These words were subetituted for the words ''ao paid" by a. 1
dm. Act I of 1909.
2 of Mad. Aot I of 1897.
8. S of Mad. Aet I of 1WB. -
Refund of
dapoeit'or
P-- money when
epl. set aside.
,- . (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 J
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.
(4) Whenever the sale of any lands is not so oon- .
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 dl Courtr, snd
'
, 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 gzyi.f
lawful purchaser of land may be resisted and prevented
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
pvse 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. All contracts entered into by the defaulter Contrsots and
with his tenants, and all ' payments to him by them peymentr
ahall be binding upon the purchaser to the same extent :'hz:
86d under the same conditions as laid down in sections
32 and 33 of this Act.
42. All lands brought to sale on account of arrears gala to
of revenue shall be sold free of all incumbrances, and if free of a~
any balance shall remain &r liquidating the arrears inaumbrsncem. , Disposal of with interest and the expenses of attachment and sale surplue.
and other costs due in respect to such arrears, it shall I
~ be p~id over to the defaulter unless such payment be
prohibited by the injunction of a Court of oompetent,
jurisdiction.
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~alc .
by any proms, except distraint which might have been
osed by him for that purpose before the said eale.
P
h. ~t shall be'lawful for the ~o11ector, or other 8.le ofi-a '
officer empower$ by the Collector in that behalf, to sell fwmeas*
the -hole _. + pi any portion of +he 'hd of a defaulter ii
I* J _
'i r L
1 I /
,,\
'I?. L,
~LIY kror6~
o fer as may be praoti
lend shall be aold than
ma~~gement, an
4p.rioP. 45. Where only a part of s landed estate held under
-6 of
-* a Sanad-i-Milkiyat-i-istimrar, or otherwim subjeaa
en rub- to the payment of a lump a8sesement, may be eold, the
birlior, 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
I 46, [Cm$mtion of apportionme~t by Board. [R
Ue Tamil Ndu Deccntrdization Act, 1914 (Tamil
Ad VIII 01 1914).
49. The Colleotor shad issue his warrant for the -Mi,
,uwst of the defaulter, or his surety, or both, not orse of- I i
b&i femalm, which shall specify his or their name,
the amount of revenue due and the date on which i$
became payable, and the warr81~t shall be signed
and ded 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).
-~-i&,-'pJf: A8 a, Bmirui- >'=im ,
. , 48,'"~ bf mvoaue, with in- uul othe r-y ,f :- '
Wm .& ,
1 Thr WO~, " th Rorio~jsl Qor~mC " sabdituted
the mtd aovwnmenf by the Adap;tption Order of l9il
4 fbe mrd " 6bta " wm aubetituted for Prorimid " by fh.
uptation Oh of 1980.
a mrQ warn sabstitutd for the word# '* distrisb gaol
- by &'on 4 of the City bnd-Revenue and (w) M, 1967 mil Nadu At 16 of 196'1).
a ~~~rokfitu~forth.mtd"plrWb~8il.
-4~.nr(i.nrnbr)iWbdfbb(haror(L*'p.l"~M1.
I ' !
I
eAergea am afodd ommot be liquidated by the de of
of the property >f the defaulter, or of his surety, and ih~dul.nb
the Collector shall have reason $0 believe that the aon-~w-b
dethulter or his surety is wilfully withholding payment Of~m**
of the arrears, or has been guilty of fraadulent condud
in order to evade payment, it shall be lawful for him
to mu88 the afiegt and imprisonment of the defaulter,
or his surety, not being a female, ae hereinafter men-
tioned ; but no person ahall be imprisoned on acoounb L$zf
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 mar .
doesnot exceed Re. 50 ; provided that such imprison-
I
merit shall not extinguish the debt due to l[the State ~ti-i-.
Government ] by the defaulter, or hie surety. I
i-
474
xdeof.
@*g' - 80. All the remediea pmaaribed by fihia 4d. in owe ,
of revenue defaulters may be emplored against their
'.pv' sraat~o. by awties, and it shall be lawid for . Ar 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 enforae-
ment 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.
~smavel of 51. When land-revenue is payable in kind, it shall '
o.opd-y be be lawful for the Collector or other officer empowered
:==nue by the Collector in that behalf, to prevent the removal
pe~bble in of the crop from the land until a division baa been kind. 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.
" .,
52. All arrears of revenue other than land-revenue
in oaee of due to '[the State Government], all adv&m made
other epeciee
of revenue, by l[the State Clovernrnent] for cultivation or other
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 " Q
, . the Adaptation Order of 1950. .
8 There word8 were inrsrted b redion B ' of fhd - M- -vary (-tI k 1989 (%+" +4 Pd 1989).
, .
I
Etrar~ruc:Rwaw, -: f 78
. * .P . C '..1
i[5~-~. Without prejudice to my other mode of Re,,, 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
Agro-Indnetries
Corporation
f' (i) by the Tamil Nadu Agro-Industries Corpo- and other
5 ; ration Limited, Madras, or Corporatione,
;. 2 . eto.
, .. (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
dl eums due to the Corporations mentioned in olauses
(i) and (ii) may be reoovered in the samemanneras
arrears of laad revenue under the provisions of this
. Aob.] 8
68. Persons employed in serving notices, or in Prooeea ~e-
ofher prooessunder this Aot, shall be entitled to batta to be paid
+ at BUO~ 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.
64. The bath mentioned in the foregoing seotion, ~~b~t ,d
, se well as interest, and all costs and charges incurred char reoov-
erabrm under the authority of this Act, shall be recoverable ,-,,
' - from the defaulter and his sureties in the same manner
' . aa arrears of revenue.
-.
I .$- ': - Ll This motion was insertad by the Tamil Nadu Revenue Reaoverp
, . * :'(-t) Ant, 1972 (Temil Nadu Aot 12 of 1972). . . .\ ..
9 '< :, 4 '11ord. " tb myial (30vsr~m4nt " aub&itn- . .. ,.- L 1;'~
-.::?fat. -%,, .:Qov~~~nent by the Adaptption Order of 1917 . . -'. ,
mb&h6s Shte " ~bntituted for Prorinoid " b' the
. , ~tia,,~U' bf 1960.1- . .. . . .. 1. ,* y . .A*
I. -'> - ,
-).- 55. Where property hr* tl€& attnahed oa
dietrained msy be ordered to be put up for de, and
d. *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
ct..Ot. prooess under whioh the original demand would have
bean reooverable.
Recsiptr for
peymat of 58. Every person m&q a payment of remuo rev*oe
L 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 landExcerpt shown. Open the full act in Lexace.