Indian Bare Acts



Year : 1960

Land revenue assessed on any land shall be the first charge on that land and on the crops, rents and profits thereof.

Land revenue shall be payable at such times, in such instalments, to such persons, and at such places, as may be prescribed.

(1) Any instalment of land revenue or part thereof which is not paid on the due date shall become an arrear of land revenue and the person responsible for the payment shall become a defaulter.

(2) A statement of account certified by the circle officer shall, for the purpose of this Chapter, be conclusive evidence of the existence of the arrear, of its amount and of the person who is the defaulter:

Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before the com-
petent authority.

An arrear of land revenue may be recovered by any one or more of the following processes, namely:-

(a) By serving a written notice of demand on the defaulter-,

(b) By distraint and sale of the defaulters movable property,including the produce of the land;

(c) By the attachment and sale of the defaulters immovable property.

The form and contents of the notice of demand and the officers by whom such notices shall be. issued shall be such as may be prescribed.

(1) The distraint and sale of the movable property of a Defaulter shall be made by such officers or class of officers, in such manner and in accordance with such procedure, as may be prescribed.

(2) Nothing in sub-section (1) shall be deemed to authorise the distraint or sale of any property which, under the Code of Civil
Procedure, 1908, (5 of 1908), is exempt from attachment or sale in execution of a decree or of any article set aside exclusively for religious use.

(1) When the Collector is of opinion that the processes referred to in clauses (a) and (b) of section 62 are not sufficient for the recovery of an arrear, be may, in addition to or instead of any of those processes, cause the land in respect of which such arrear is due to be attached and sold in the prescribed manner.

(2) The Collector may also cause the right, title and interest of the defaulter in any other immovable property to be similarly attached and sold.

(1) Before effecting the sale of any land or other immovable property under the provisions of this Chapter, the
Collector or other officer empowered in this behalf shall issue such notices and proclamations, in such form, in such manner and containing such particulars, as may be prescribed;

the notices and proclamations shall also be published in such manner as may be prescribed.

(2) A copy of every notice or proclamation issued under sub-section
(1) shall be served on the defaulter.

 All sales of property, movable or immovable, under this Chapter shall be by public auction held in accordance with such rules as may be prescribed.

 No officer having any duty to perform in connection with any such sale and no person employed by or subordinate to such officer shall, either directly or indirectly, bid for or acquire any property except on behalf of the Government.

Perishable articles shall be sold by auction with the least possible delay and such sale shall be finally concluded by the officer conducting the sale.

Every sale of property, movable or immovable, under the provisions of this Chapter shall, as far as may be practicable, be proportionate to the amount of the arrear of land revenue to be recovered together with the interest thereon and the expenses of attachment and sale.

In all cases of sale of immovable property, the party who is declared to be the purchaser shall be required to deposit immediately 25 per cent. of the amount of his bid, and the balance within fifteen days of the date of sale.

(1) In default of the payment of deposit referred to in section 71, the property shall be put up for re-sale and the expenses incurred in connection with the first sale shall be borne by the defaulting bidder.

(2) In default of payment of the balance of the bid amount within the period prescribed in section 71, the deposit after defraying therefrom the expenses of the sale shall be forfeited to the Government and the property shall be re-sold.

(3) Where the proceeds of the re-sale are less than the price bid by such defaulting purchaser, the difference shall also be recoverable from him in the same manner as an arrear of land revenue.

 Where immovable property has been sold under this Chapter, the defaulter, or any person owning such property or holding an interest therein, may, at any time, within thirty days of the date of sale or within such further period not exceeding thirty days as the Collector may for sufficient cause allow, apply in the prescribed manner to the Collector to have the sale set aside-

(a) On the ground of some material irregularity or mistake or fraud resulting in substantial loss or injury to him, or

(b) On his depositing in the Collectors office the amount of the arrear specified in the proclamation of sale, the, cost of the sale and for payment to the purchaser, a sum equal to 5 per cent. of the purchase money.

If, on the expiration of thirty days from the date of sale of any immovable property or of the further period, if any, allowed under section 73, no application has been made for setting aside the sale, or if any such application has been made and rejected, the Collector shall make an order confirming the sale unless, for reasons to be recorded, the Collector sets aside the sale notwithstanding that no application therefor has been made.

(1) The Collector shall order the refund and payment to me purchaser, of-

(a) The amounts deposited by him under section 71; and

(b) The sum equal to 5 per cent. of the purchase money deposited under clause (b) of section 73;

if the sale is not confirmed or is set aside.

(2) The Collector shall order the refund and payment of all the moneys deposited under clause (b) of section 73 to the person who made the deposit, if the sale is confirmed:

Provided that the Collector may set off the whole or any part of any such moneys against any arrears of land revenue or any other arrear recoverable as an arrear of land revenue, which may be out-
santanding against the person who made the deposit.

When a, sale held under this Chapter is confirmed, he Collector shall put,the person declared to,be the purchaser in possession of the property and shall grant him a certificate in the prescribed
form to, the effect that he has purchased the property specified therein, and such certificate shall be deemed to be a valid transfer of such property.

The proceeds of the sale of any property-under this Chapter shall be applied in defraying the expenses of the sale which shall be determined, in the prescribed manner and the balance shall be applied to the payment of the arrears on account of which the sale was held and the surplus, if any, shall be paid to the person whose property has been sold.

The person who has purchased any land and to whom a certificate of purchase has been granted shall not be liable for the land revenue in respect of the land for any period prior to the date of the sale.

When the crop of any land or any portion of the same is sold, mortgaged or otherwise disposed of, the Collector may, if he thinks it necessary, prevent its being removed from the land until the demand for the current year in respect of the said land is paid. whether the date fixed for the payment of the same has arrived or not.

The following moneys may be recovered under this Act in the same manner as an arrear of land revenue, namely:-

(a) Rent, fees and royalties due to the Government for use or occupation of land or water or any product of land;

(b) All moneys falling due to the Government under any grant, lease or contract which provides that they shall be recoverable as arrears of land revenue;

(c) All sums declared by this Act or any other law for the time being in force to be recoverable as an arrear of land revenue.

Last updated on April, 2016

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