11legalcrystal.com act 51862 804

8/12/2019 11legalcrystal.com Act 51862 804

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Preamble 1 - - REVENUE RECOVERY ACT, 1890

THE REVENUE RECOVERY ACT, 1890

[Act, No.1 of 1890]1

[AS ON 1957]

[14th Februr!, 1890]

"REA#$%E

An Act to make better provision for recovering certain public demands.

WHEREAS it is expedient to make better provision for recovering certain public demands; It ishereby enacted as follos!"

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1.%&his 'ct has een modiied in its application to the *enares +amily ,omains see s.5 o the *enares +amily ,omains 'ct 0 (1.2.3 o0).4

Sec!"# 1 - - T!le a#$ e%e#

#$% &his Act may be called the Revenue Recovery Act' $()* +Subs by the India #Adaptation ofIncome"tax' ,ro-ts &ax and Revenue Recovery Acts% .rder' $)/0 #1212.23$ dated the' $*th4ecember' $)/0%' #1a5ette of India2$)/0' Extraordinary' p2$333%2for the original sub"section26+#7% It extends to the hole of India except +Subs2by Act 33 of $)8*' S27 #7% and Sch22for 9,art: States926 +the State of ammu and


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Sec!"# & - - 'e(!#!!"#)

In this Act' unless there is something repugnant in the sub=ect or context'

#$% 9district9 includes a presidency"ton;

#7% 9>ollector9 means the chief o?cer in charge of the land"revenue administration of adistrict; and

#3% 9defaulter9 means a person from hom an arrear of land"revenue' or a sumrecoverable as an arrear of land"revenue' is due' and includes a person ho is responsibleas surety for the payment of any such arrear or sum2

Sec!"# * - - Rec"+er "( bl!c $ema#$) b e#("rceme# "( r"ce))e) !# "/er $!)r!c) /a# /")e!# /!c/ /e bec"me aable

#$% Where an arrear of land"revenue' or a sum recoverable as an arrear of land"revenue' ispayable to a >ollector by a defaulter being or having property in a district other than that inhich the arrear accrued or the sum is payable' the >ollector may send to the >ollector ofthat other district a certi-cate in the form as nearly as may be of the Schedule' stating

#a% the name of the defaulter and such other particulars as may be necessary for hisidenti-cation' and

#b% the amount payable by him and the account on hich it is due2

#7% &he certi-cate shall be signed by the >ollector making it +Ins2by Act / of $)$/2s27 andSch2' ,t2I26 +or by any o?cer to hom such >ollector may' by order in riting' delegate this

duty6' and' save as otherise provided by this Act' shall be conclusive proof of the matterstherein stated2

#3% &he >ollector of the other district shall' on receiving the certi-cate' proceed to recover theamount stated therein as if it ere an arrear of land"revenue hich had accrued in his ondistrict2

Sec!"# - - Reme$ a+a!lable " er)"# $e#!#2 l!ab!l! " a am"# rec"+ere$ #$er la)("re2"!#2 )ec!"#


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#$% When proceedings are taken against a person under the last foregoing section for therecovery of an amount stated in a certi-cate' that person may' if he denies his liability to paythe amount or any part thereof and pays the same under protest made in riting at the timeof payment and signed by him or his agent' institute a suit for the repayment of the amountor the part thereof so paid2

#7% A suit under sub"section #$% must be instituted in a >ivil >ourt having =urisdiction in thelocal area in hich the o?ce of the >ollector ho made the certi-cate is situate' and the suitshall be determined in accordance ith the la in force at the place here the arrear accrued

or the liability for the payment of the sum arose2

#3% In the suit the plainti@ may' notithstanding anything in the last foregoing section' butsub=ect to the la in force at the place aforesaid' give evidence ith respect to any matterstated in the certi-cate2

+Ins2by the A2.2$)306

+#/% &his section shall apply if under this Act as in force as part of the la of +Ins2by the India

#Adaptation of Income"&ax' ,ro-ts &ax and Revenue Recovery Acts% .rder' $)/$ #1212.23$dated the $*th 4ecember' $)/0%' #1a5ette of India' $)/0' Extraordinary' $333%26 +,akistan or6:urma' or under any other similar Act forming part of the la of +Ins2by the India #Adaptationof Income"&ax' ,ro-ts &ax and Revenue Recovery Acts% .rder' $)/0 #1212.23$ dated the $*th4ecember $)/0%' #1a5ette of India2$)/0' Extraordinary' $333%26 +,akistan or6 :urma'proceedings are taken against a person in +Subs2ibid2' for 9:urma926 +,akistan or :urma' asthe case may be'6 for the recovery of an amount stated in a certi-cate made by a >ollector in+Subs by Act 33 of $)8*' s27 #7% and Sch2' for 9 a ,art A State or a ,art > State926 +any State tohich this Act extends626

Sec!"# 5 - - Rec"+er b C"llec"r) "( )m) rec"+erable a) arrear) "( re+e#e b "/er bl!c"((!cer) "r b l"cal a/"r!!e)

Where any sum is recoverable as an arrear 'of land"Revenue of any public o?cer other than a>ollector or by local authority' the >ollector of the district in hich the o?ce of that o?cer orauthority is situate shall' on the reuest of the o?cer or authority' proceed to recover thesum as if it ere an arrear of land"revenue hich had accrued in his on district' and maysend a certi-cate of the amount to be recovered to the >ollector of another district under the

foregoing provisions of this Act' as if the sum ere payable to himself2

Sec!"# 3 - - Pr"er l!able " )ale #$er /!) Ac

#$% When the >ollector of a district receives a certi-cate under this Act' he may issue a

proclamation prohibiting the transfer or charging of any immovable property belonging to thedefaulter in the district2

#7% &he >ollector may at any time' by order in riting' ithdra the proclamation' and it shallbe deemed to be ithdran hen either the amount stated in the certi-cate has been


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recovered or the property has been sold for the recovery of that amount2

#3% Any private alienation of the property or of any interest of the defaulter therein' hetherby sale' gift' mortgage or otherise' made after the issue of the proclamation and before theithdraal! thereof' shall be void as +Subs by the A .2$)30' for against the 1overnment26+against the +Subs by the A2. $)/(' for 9cron926 +1overnment66 and any person ho maypurchase the property at a sale held for the recovery of the amount stated in the certi-cate2

#/% Sub=ect to the foregoing provisions of this section' hen proceedings are taken againstany immovable property under this Act for the recovery of an amount stated in a certi-cate'the interest of the defaulter alone therein shall be so proceeded against' and noincumbrances created' grants made or contracts entered into by him in +See de-nition in the1eneral clauses Act' $()0 #$* of $()0%' s2#77%26 good faith shall be rendered invalid by reasononly of proceedings being taken against those interests2

#8% A proclamation under this section shall be made by beat of drum or other customarymethod and by the posting of a copy thereof on a conspicuous place in or near the propertyto hich it relates2

Sec!"# 7 - - Sa+!#2 "( l"cal la) rela!#2 " re+e#e

Bothing in the foregoing sections shall be construed"

#a% to impair any security provided by' or a@ect the provisions of' any other enactment forthe time being in force for the recovery of land"revenue or of sums recoverable as arrearsof land"revenue' or

#b% to authorise the arrest of any person for the recovery of any tax payable to thecorporation' commissioner' committee' board' council or person having authority over amunicipality under any enactment for the time being in force2

Sec!"# 8 - - Rec"+er !# 4#$!a "( cera!# bl!c $ema#$) ar!)!#2 be"#$ 4#$!a

When this Act has been applied to any local area hich is under the administration of+Subs2by the A2. $)30' for 9the 1212in >2926 +the >entral 1overnment +&he ords 9or the>ron Representative9 omitted by the India #Adaptation of Income"tax' ,ro-ts &ax andRevenue Recovery Acts% .rder' $)/0 #1212.23$' dated the $*th 4ecember' $)/0% #1a5ette ofIndia' $)/0' Extraordinary' p2$333%266 but hich is not part of +Subs2ibid2' for 9:ritish India926++&he ords 9the ,rovinces of9 omitted by the A2.2$)8*26 India6' an arrear of land"revenueaccruing in that local area' or a sum recoverable as an arrear of land"revenue and payable to

a >ollector or other public o?cer or to a local authority in that local area' may be recoveredunder this Act in +Subs2ibid2' for 9:ritish India926 ++&he ords 9the ,rovinces of9 omitted by theA2.2$)8*26 India62

+Ins by the A2.2$)3026


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Sec!"# 9 - - Rec"+er !# 4#$!a "( la#$ re+e#e) ec., accr!#2 !# rma

#$% &he >entral 1overnment may direct +Cor a direction under this section' see 1a5ette ofIndia' $)30' ,t2I' p2$)/$26 that an arrear of land"revenue accruing in :urma or a sumrecoverable in :urma as an arrear of land"revenue and payable to a >ollector or other publico?cer or to a local authority in :urma may be recovered under this Act in +&he ord 9:ritish9omitted by the India #Adaptation of Income"tax' ,ro-ts &ax and Revenue Recovery Acts%.rder' $)/0 #1212.23$' dated the $*th 4ecember' $)/0% #1a5ette of India' $)/0'Extraordinary' p2$333%26 India and thereupon such arrear or sum shall be so recoverable!

,rovided that the >entral 1overnment shall not give any such direction unless it issatis-ed that the remedy available under section / of this Act in +&he ord 9:ritish9omitted by the India #Adaptation of Income"tax' ,ro-ts &ax and Revenue Recovery Acts%.rder $)/0 #1212.23$' dated the $*th 4ecember $)/0% #1a5ette of India' $)/0'

Extra"ordinary' p2$3332%26 India to a person paying under protest in +&he ord 9:ritish9omitted by the India #Adaptation of Income"tax' ,ro-ts &ax and Revenue Recovery Acts%.rder' $)/0 #1212.23$' dated the $*th 4ecember' $)/0% #1a5ette of India' $)/0'Extraordinary' p2$333%26 India an arrear accruing in +&he ord 9:ritish9 omitted by theIndia #Adaptation of Income"tax' ,ro-ts &ax and Revenue Recovery Acts% .rder' $)/0#1212.23$' dated the $*th 4ecember' $)/0% #1a5ette of India' $)/0' Extraordinary'p2$333%26 India is available under :urma la in :urma to a person paying under protest in+&he ord 9:ritish9 omitted by the India #Adaptation of Income"tax' ,ro-ts &ax andRevenue Recovery Acts% .rder' $)/0 #1212.23$' dated the $*th 4ecember' $)/0% #1a5etteof India' $)/0' Extraordinary' p2$333%26 India an arrear accruing in :urma2

#7% Cor recovering by virtue of this section any arrears of tax' penalty due under theenactments relating to income"tax or super"tax in force in :urma' the >ollector shall havesuch additional poers as he has in the case of Indian income"tax and super"tax under theproviso to section /D #7% of the Income"tax Act' $)772

+Ins2' ibid26 +#3% Sub"sections #$% and #7% shall apply in relation to ,akistan as they apply inrelation to :urma26

Sec!"# 10 - - ' "( C"llec"r) " rem! m"#e) c"llece$ !# cera!# ca)e)

Where a >ollector receives a certi-cate under this Act from' a >ollector of another State or a>ollector in +Ins2' ibid26 +,akistan or6 :urma' he shall remit any sum recovered by him byvirtue of that certi-cate to that >ollector' after deducting his expenses in connection ith thematter26

Sc/e$le 4 - - T6E SC6E'UE


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&HE S>HE4FE

>ER&ICI>A&E

+See section 3' sub"section #$%6

Crom

&he >ollector of

&o

&he >ollector of

4ated the of $(2

&he sum of Rs2 is payable on account of 2 by 22' son of 2' resident of 22' ho is believed #to be at% #to have property consisting of 22 at % in your district2

Sub=ect to the provisions of the Revenue Recovery Act' $()*' the said sum is recoverable byyou as if it ere an arrear of land"revenue hich had accrued in your on district' and you arehereby desired so to recover it and to remit it to my o?ce at

A2:2'

>ollector of

a!# - REVENUE RECOVERY ACT, 1890

2reamle - E6E71E EC86E9 'C& !Section - &itle and etent

Section# - ,einitions

Section3 - eco;ery o pulic demands y enorcement o processes in other districts than those in which

they ecome payaleSection0 - emedy a;ailale to person denying liaility to pay amount reco;ered under last oregoingsection

Section5 - eco;ery y Collectors o sums reco;erale as arrears o re;enue y other pulic oicers or

y local authoritiesSection" - 2roperty liale to sale under this 'ct

Section< - Sa;ing o local laws relating to re;enueSection! - eco;ery in India o certain pulic demands arising eyond India

Section - eco;ery in India o land re;enues etc. accruing in *urma

Section - ,uty o Collectors to remit moneys collected in certain casesScheduleI - &=E SC=E,1LE

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