Punjab Land Revenue Act, 1887

(ACT NO. 17 OF 1887)

 

CONTENTS

SN

                                  Subject

CHAPTER I

PRELIMINARY

1.       

Title, extent and commencement.

2.       

Repeal

3.       

Definitions

4.       

Exclusion of certain land from operation of Act.

5.       

Power to vary limits and alter number of tahsils, districts, and divisions.

CHAPTER II

REVENUE-OFFICERS

Classes and Powers

6.       

Classes of revenue-officers.

7.       

Financial Commissioners.

8.       

Appointment of Commissioners and of Deputy, Assistant and Extra Assistant Commissioners.

9.       

Appointment of Tahsildars and Naib-Tahsildars.

10.   

Powers of Revenue-officers.

11.   

Superintendence and control of Revenue-officers.

12.   

Power to distribute business and withdraw and transfer cases.

13.   

Appeals

14.   

Limitation for appeals.

15.   

Review by Revenue-officers.

16.   

Power to call for, examine and revise proceedings of Revenue-officers.

17.   

Power to make rules as to procedure.

18.   

Persons by whom appearances and applications may be made before and to Revenue-officers.

19.   

Power of Revenue-officer to summon persons.

20.   

Mode of service of summons.

21.   

Mode of service of notice, order or proclamation or copy thereof.

22.   

Mode of making proclamation.

23.   

Place of sitting.

24.   

Holidays.

25.   

Discharge of duties of Collector dying or being disabled.

26.   

Retention of powers by Revenue-officers on transfer.

27.   

Conferment of powers of Revenue-officers

CHAPTER III

KANUNGOS, ZAILDARS, INAMDARS AND VILLAGE-OFFICERS

28.   

Rules respecting kanungos, zaildars, inamdars and village-officers.

29.   

Village-officers’ cess.

30.   

Restriction on attachment or assignment of remuneration of kanungos and Village-officers.

CHAPTER IV

RECORDS

31.   

Record-of-rights and documents included therein.

32.   

Making of special revision of record-of-rights.

33.   

Annual record.

34.   

Making of that part of the annual record which relates to land-owners, assignees of revenue and occupancy tenants.

35.   

Making of that part of the annual record which relates to other persons.

36.   

Determination of disputes.

37.   

Restrictions on variations of entries in records.

38.   

Mutation fees.

39.   

Penalty for neglect to report acquisition of any right refered to in section 34.

40.   

Obligation to furnish information necessary for the preparation of records.

41.   

Rights of the Government in mines and minerals.

42.   

Presumption as to ownership of forests, quarries and waste lands.

43.   

Compensation for infringement of rights of third parties in exercise of a right of the Government.

44.   

Presumption in favour of entries in records-of-rights and annual records.

45.   

Suit for declaratory decree by person aggrieved by an entry in a record.

46.   

Powers to make rules respecting records and other matters connected therewith.

47.   

Record-of-rights and annual records for groups of estates.

CHAPTER V

ASSESSMENT

48.   

Assessment of land revenue.

48-A 

Basis of assessment.

48-B 

Limit of assessment.

49.   

Notification of intended re-assessment and instruction as to principles of assessment.

50.   

Mode of determining assessment.

51.   

Announcement of assessment.

52.   

Application for  re-consideration of assessment.

53.   

Confirmation and duration of assessment.

53-A. 

Duration of assessment.

54.   

Assessment to remain in force till new assessment takes effect;

55.   

Refusal to be liable for assessment and consequence thereof.

56.   

Distribution of the assessment of an estate over the holdings comprised therein.

57.   

Application for amendment of the distribution of an assessment.

58.   

Appeals from orders under sections 52 and 57.

59.   

Special Assessment.

60.   

Power to make rules.

60-A. 

Procedure to be followed in making rules.

60- B 

Rules and executive instructions issued before commencement of Punjab Land Revenue  (Amendment) Act, 1928, to be followed for the purpose of Assessment operations begun before issue of rules under the provisions of Section 60-A.

60-C 

Power to issue instructions.

CHAPTER  VI

Collection of Land Revenue

61.   

Security for payment of land revenue.

62.   

Further security for payment of land revenue.

63.   

Orders to regulate payment of land revenue.

64.   

Rules to regulate collection, remission and suspension of land revenue.

65.   

Costs recoverable as part of arrears.

66.   

Certified account to be evidence as to arrears.

67.   

Process for recovery of arrears.

68.   

Writ of demand.

69.   

Arrest and detention of defaulter.

70.   

Distress and sale of moveable property and crops.

71.   

Transfer of holding.

72.   

Attachment of estate or holding.

73.   

Annulment of assessment of estate or holding.

74.   

Proceedings of attachment or annulment of assessment, and consequences of the proclamation.

75.   

Sale of estate or holding.

76.   

Effect of sale on encumbrances.

77.   

Proceedings against other immovable property of defaulter.

78.   

Remedies open to person denying his liability for an arrear.

79.   

Proclamation of sale.

80.   

Indemnity to Revenue-officer with respect to contents of proclamation.

81.   

Publication of proclamation.

82.   

Time and conduct of sale.

83.   

Power to postpone sale.

84.   

Stay of sale.

85.   

Payment of deposit by highest bidder.

86.   

Consequences of failure to pay deposit.

87.   

[Exercise of rights of pre-emption.]  Repealed.

88.   

Time for payment in full.

89.   

Procedure in default of payment.

90.   

Report of sale to Commissioner.

91.   

Application to set aside sale.

92.   

Order confirming or setting aside sale.

93.   

Refund of purchase-money on setting aside of sale.

94.   

Proclamation of sale, possession and certificate to be granted to purchaser.

95.   

On confirmation of sale, possession and certificate to be granted to purchaser.

96.   

Proceeds of sale.

CHAPTER  VII

RECOVERY OF OTHER DEMANDS BY REVENUE –OFFICERS

97.   

Recovery of certain arrears through Revenue-officer instead of by suit.

98.   

Other sums recoverable as arrears of land-revenue.

99.   

Application of Chapter  VI  to sums recoverable under this Chapter.

CHAPTER  VIII

SURVEYS AND BOOUNDARIES

100.          

Power of Financial Commissioner to make rules for demarcation of boundaries  and erection of survey marks.

101.          

Power of Revenue-officers to define boundaries.

101-A 

Power to fix boundaries between riverain estates.

101-B 

Effect of fixing a boundary between riverain estates.

101-C 

Application for immediate transfer of rights reserved under the proviso to sub-section  (1)  of section  101-B,  upon payment of compensation and procedure  thereupon. Award of compensation and extinguishments of rights thereby.

101-D 

Order under proviso to section  101-B  (1)  to cease to apply to rights voluntarily transferred to landowner  of the estate to which land is transferred by fixing boundary.

101-E 

Rights transferred to be liable to all the incidents of tenure of estate to which transfer is made.

101-F

Meaning o expression  “Collector”  in sections  101-A,  101-B  and 101-C.

102.          

Cost of erection and repair of survey marks.

103.          

Recovery of cost incurred by the Government.

104.          

Power of Revenue-offices to enter on land for purposes of survey and demarcation.

105.          

Surveys for purposes of preparation of records.

106.          

Provision of flag-holders and chainmen for those surveys.

107.          

Professional surveys.

108.          

Penalty for destruction, injury or removal of survey marks.

109.          

Report of destruction or removal of or injury to survey marks.

CHAPTER  IX

PARTITION

110.          

Effect of partitions of estates and tenancies on joint liability for revenue and rent.

111.          

Application for partition.

112.          

Restrictions and limitations on partition.

113.          

Notice of application for partition.

114.          

Addition of parties to application.

115.          

Absolute disallowances of partition.

116.          

Procedure on admission of application.

117.          

Disposal of questions as to title in property to be divided.

118.          

Disposal of other questions.

119.          

Administration of  property excluded from partition.

120.          

Distribution of revenue and rent after partition.

121.          

Instrument of partition.

122.          

*********

123.          

Affirmation of partition privately effected.

124.          

Power to make rules as to costs of partitions.

125.          

Re-distribution of land according to custom.

126.          

Revenue-officers empowered to act under this chapter.

CHAPTER X

ARBITRATION

127.          

Power to refer to arbitration.

128.          

Order of reference and contents thereof.

129.          

Nomination of arbitrators.

130.          

Substitution of arbitrators by parties.

131.          

Nomination and substitution of arbitrators by Revenue-officers.

132.          

Process for appearance before arbitrators.

133.          

Award of arbitrators and presentation thereof.

134.          

Procedure on presentation of award.

135.          

Effect of award.

CHAPTER XI

SPECIAL JURISDICTION WITH RESPECT TO LAND

136.          

Power to invest officers making records-of-rights or general re-assessments with power of Civil Courts.

137.          

Control offer such officers and appeals from and revision of their decrees and orders.

CHAPTER XII

SUPLEMENTAL PROVISIONS

138.          

Power to deposit certain sums other than rent.

139.          

Procedure in case of deposit on account of a payment due to Government.

140.          

Procedure in case of other deposits.

141.          

Orders of Civil and Criminal Courts for execution of processes against land or the produce thereof to be addressed to a Revenue-officer.

142.          

Attachment of assigned land-revenue.

143.          

Preservation of attached produce.

144.          

Division of produce.

145.          

Village cases.

146.          

Superior land-owner’s dues.

147.          

Substitution of service for payment of land-revenue.

148.          

Recovery of cost of assessing assigned land-revenue.

149.          

Penalty for failure to attend within limits of estate in obedience to order of Revenue-officers.

150.          

Prevention of encroachment on common lands.

151.          

Papers kept by village-officers to be deemed public documents.

152.          

Costs.

153.          

Computation of periods limited for appeals and applications for review.

154.          

Restriction on Revenue-officers bidding at auctions or trading.

155.          

Power to make rules.

156.          

Rules to be made after previous publication.

157.          

Powers exercise able by the Financial Commissioner from time to time.

158.          

Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction of Revenue-officers.

                                          

 

1[THE PUNJAB LAND REVENUE ACT, 1887.]

(ACT No.17 OF 1887)

                                                                           [23RD September 1887]

 

Year

No.

    Short title

whether repealed or otherwise affected by legislation.

1

2

3

4

1887        

17

The Punjab Land Revenue Act, 1887

Repealed in part, Act 12 of 1891. Repealed in part and amended, Act 17 of 1896

Amended, Punjab Act I of 1899 Repealed in part (in Punjab), Act2 of 1905

Amended, Act 4 of 1907

Amended, Punjab Act 2 of 1912

Amended, Punjab Act 5 of 1912

Amended, Punjab Act 3 of 1914

Repealed in part and amended, Act 4 of 1914, Schedule, Part I

Amended, Act 18 of 1919

Amended, Act 38 of 1920

Amended, Punjab Act 3 of 19282

Amended, Punjab Act 7 of 19293

Amended, Punjab Act 6 of 19344

 

1For Statement of Objects and Reasons, see “Gazette of India”, 1887, Part V, page 12.

2For Statement of Objects and Reasons, see “Punjab Gazette”, 1928, Part V, page 15.

3 For Statement of Objects and Reasons, see “Punjab Gazette”, 1929, Part V, page 80.

4 For Statement of Objects and Reasons, see “Punjab Gazette”, 1934, Extraordinary, p. 101.

 

 

    Year         

No.

    Short title

whether repealed or otherwise affected by legislation.

1

2

3

4

1887

17

The Punjab land Revenue Act,   1887

Amended, in part, Government of India (Adaptation of Indian Laws) order, 1937

Repealed in part by Central Act 1 of 1938          

Amended in part, by the Adaptation of Laws Order, 1950

Amended, in part by Punjab Act13 of 19521

Amended, in part, by Punjab Act 45 of 19532

Amended, by Punjab Act 5 of 19563

 

 

 

Extended to the territories which immediately before the 1stNovember, 1956, were comprised in the State of Patiala and East Punjab States Union by Punjab Act 23 of 19574

 

 

 

Amended by Punjab Act 9 of 19585

Amended by Punjab Act 26 of 19586

Amended by Punjab Act 16 of 19637

Amended by Punjab Act 27 of 19648

Amended by Punjab Act 5 of 19669

Amended by Punjab Act 1 of 196810

Amended by Punjab Adaptation of Laws (State and Concurrent Subjects) Order, 1968

Amended by Punjab Act 10 of 196911

 

1For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1952, page 482.

2For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1953, page 1610.

3For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1956, page 430.

4For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1957, page 694.

5For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1958, page 328.

6For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1963, page 376.

7For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1958, page 1536.

8For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1964, page 888.

9For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1966, page 244.

10For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1967, page 887.

11For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1969, page 1048.

 

 

ACT NO.  17 OF  1887

[THE PUNJAB LAND REVENUE ACT, 1887]

An Act to Amend and Declare the Land Revenue Law of the Punjab

 

           Where it is expedient to amend and declare the law in force in the Punjab with respect to the making and maintenance of records-of rights in land, the assessment and collection of land-revenue and other matters relating to land and the liabilities incident thereto, it is hereby enacted as follows : -

                                          

CHAPTER I

PRELIMINARY

 

1.        Title, extent and commencement: -  (1) This Act may be called the Punjab Land Revenue Act,  1887.

(2)  It extends to the territories  2   administered by the  3[State Government] of Punjab  [ *       * ] 4 , but not so as to affect  otherwise than as  expressly provided by this Act , any Regulation in force  under the provisions of the Statute 33, Victoria Chapter 3, Section 1, in any portion of those territories, and

(3)  5It shall come into force on such day as the  3[State Government] with the previous sanction of the  6[Central Government], may by notification appoint in this behalf.

 

XII  OF  1891 : -

(4)  [Repealed by the Repealing and Amending Act,  1891, section 2 and Schedule]

 

1Extended to the territories which immediately before the 1st  November,  1956, were comprised  in the State of Patiala and East Punjab States Union by the Punjab Act 23 of 1957.

2The words “for the time being” were omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.

3Substituted by the Government if India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.

4The words “including the paragana of Spiti” omitted by Punjab adaptation of Laws (State and Concurrent Subjects) Order, 1966. 

5The Act came into force on 1st November, 1887, see Notification No. 727 “Punjab Gazette”, 3rd November, 1887, Part I, p. 573.

6Substituted for the words “Governor-General in Council” by the Government of India (Adaptation of India Laws) Order, 1937.

 

2.        Repeal: - [Repealed by the Repealing Act, 1938, section 2 and Schedule].

 

3.        Definition: - In this Act, unless there is something repugnant in the subject or context;

(1)   “estate” means any area—

(a)            for which a separate record-of-rights has been made; or

(b) which has been separately assessed to land revenue, or would have been so assessed if the land-revenue had not been released, compounded for or redeemed; or

(c) which the 1[State Government] may, by general rule or special order, declare to be an estate;

 

(2) “land-owner” does not include a tenant or an assignee of land-revenue, but does not include a person to whom a holding  has been transferred, or an estate or holding has been let in farm, under this Act for the recovery of an arrear  of land-revenue or of a sum recoverable  as such an arrear and every other person not hereinbefore in this clause mentioned  who is in possession of an estate or any share or portion thereof , or in the enjoyment of any part of the profits of an estate;

 

           (3) “holding” means a share or portion of an estate  held by the land-owner or jointly by two or more land-owners.

XVII  of  1887 : -

 

(4)  “rent”, “tenant”, “landlord” and “tenancy” have the meanings respectively assigned to those words in the Punjab Tenancy Act,  1887:

          

(5)  “pay” with its grammatical variations and cognate expressions includes when used with reference  to rent. “deliver” and “render” with their grammatical variations and cognate expressions;

 

1Substituted for the words  “Local Government” by the Government of India

(Adaptation of Indian Laws ) Order, 1937, and the Adaptation of Laws Order, 1950.

          

(6)  “land-revenue “ includes assigned  land-revenue and any sum payable in respect of land, by way of quit-rent or of commutation for service, to the  1[Government] or to a person to whom the  1[Government] has assigned the right to receive the payment;

           (7)  “ arrear of land-revenue” means land-revenue which remains unpaid after the date on which it becomes payable;

           (8)  “defaulter” means a person liable for an arrear of land-revenue, and includes a person who is responsible as surety for the payment of the arrear;

           (9) “rates and cesses” means rates and cesses which are primarily payable by land-owners;  and includes : -

XII  of 1873  : -

           [(a)      Repealed by the Repealing and Amending Act, 1891; ]

(b)       the local rate, if any, payable under the Punjab District Boards Act, 1883, and any fee leviable under section 33 of that Act from land-owners for the use of or benefits derived from such works as are refered to in section 20, clauses (i) and (j), of that Act;

VIII  of 1873 : -

(c)       any annual rate chargeable  on owners of land under section  59 of the Northern India  Canal  and Drainage Act,  18732 ;

           (d)       the      ]3 village-officers cesses; and

           (e)       sums payable  on account of village expenses.

 

           (10)  “ village-cess” includes any cess, contribution or due which is customarily leviable within an estate and is neither  a payment for the use of private property or for personal service nor imposed by or under any enactment for the time being in force;

 

1Substituted for the word  “Crown” by the Adaptation of Laws Order, 1950.

2 This must not be confounded with owner’s rate imposed under section 37 of Act 8 of  1873.

3The words  “Zaildari and” omitted by Punjab Act 27 of  1964 section 2.

          

(11) “village-officer” means a chief-headman, or patwari;

           (12) “Revenue-officer” having authority under this Act to discharge the functions of a Revenue-officer under that provision;

 

XVIII  of 1879 : -

           (13)  “legal practitioner” means any legal practitioner within the meaning of the Legal Practitioners Act, 1879, except a mukhtar;

           (14) “agricultural year” means the year commencing  on the sixteenth day of June, or on such other  date as the  1[State Government] may by notification appoint for any local  area;

           (15) “notification” means a notification published by authority of 1[State Government] in the official Gazette;

           (16) “incumbrance” means a charge upon or claim against land arising out of a private grant or contract;

           (17) “survey-mark” includes boundary-mark; and

2[(18) “Net-assets” of an estate or group of estates means the estimated average annual surplus produce of such estate or group of estates remaining after deduction of the ordinary expenses of cultivation as ascertained or estimated.

           Explanation- Ordinary Expenses of cultivation include payments, if any, which the landowner customarily bears whether in kind or in cash either in whole or in part in respect of-

           (1) water rates,

           (2) maintenance of means of irrigation,

           (3) maintenance of embankments,

 

1Substituted for the words “Local Government” by Government of India (Adaptation of Indian Laws) Order, and the Adaptation of Laws Order, 1950.

2Inserted by Punjab Act 3 of 1928.

 

          

(4) supply of seed,

           (5) supply of manure,

           (6) improved implements of husbandry,

           (7) concessions with regard to fodder,

           (8) special abatements made for fallows or bad harvests,

           (9) cost of collection of rent,

           (10) allowance for storage in collection of rent,

 

(11) interest charges payable in respect of advances made in cash, free of interest, to tenants for the purposes of cultivation,

 

(12) wages or customary dues paid to artisans or menials whose products or labour are utilized for the purposes of cultivation and harvesting, and the share that would be retainable by a tenant if the land were let to a non-occupancy tenant paying rent, whether in cash or in kind, at the normal rate actually prevalent in the estate or group of estates.]

 

1[(18-A) “net letting value” of a site put to non-agricultural use means the estimated annual rent of the site remaining after deduction of--

(i)        fair remuneration for the capital invested in building or machinery or both after deducting the deprecation on their value;

           (ii)       house-tax, property-tax; and

(iii)      maintenance charges not exceeding one month’s gross rent, as ascertained or estimated in the manner prescribed.

 

Explanation: - where no reliable data regarding the cost of building and machinery on a site is forthcoming or is otherwise not available valuation and deprecation shall be based on the standards of the Public Works Department of Punjab State.]

 

1New clause (18-A), inserted by Punjab Act 9 of 1953, section 3.

 

           1[ (19)  “Assessment Circle” means a group of estates which in the opinion of the Financial Commissioner; the recorded in an order in writing , are sufficiently homogeneous to admit of a common set of rates being used as a general guide in calculating the land revenue to be assessed upon them.]

 

 

 

4.        Exclusion of certain land form operation of Act : - (1) Except so for as may be necessary for the record, recovery and administration of village cesses, nothing in this Act applies to land which is occupied  as the site of a  2[ *  * ]  village and is not assessed  to land revenue.

           (2)  A Revenue-officer may define, for the purposes of this Act the limits of 3[ the site of a village ] :

 

4[ Explanation : - For the purposes of this section a site within the limit of a municipality or a notified area shall not be deemed  to be the site of a village.]

 

55.       Power to vary limit and alter number of tehsils, districts and divisions : -       The  6[ State ]  Government may, by notification, vary the limits and alter the numbers of  tahsils, districts and divisions into which the  7[ State ] is divided.]

 

CHAPTER  II

REVENUE-OFFICERS

 

6.        Classes  and  Powers -  (1)  There shall be the following classes of  Revenue-officers, namely : -

           (a)  the  Financial Commissioner ;

           (b)  the  Commissioner ;

           ©   the Collector;

(d)   the Assistant Collector of the first grade;

and

(e)    the Assistant Collector of the second grade.

 

1Clause  (19), inserted by Act 3 of  1928.

2The words, “town or” omitted  by Act 9 of 1958, section 3.

3Substituted for the words “any such land” by Act  9 of  1958, section 3.

4Explanation added by ibid.

5Substituted for the old section by the Government of India (Adaptation of  Indian Laws)  Order, 1937.

6Substituted  for “Provisional” by Adaptation of Laws Order, 1950.

7Substituted for “Province” by  ibid.

 

(1)   The Deputy Commissioner of  a district shall be the Collector thereof.

(2)    The  1[ State  Government ] may appoint any Assistant Commissioner, Extra Assistant Commissioner or Tehsildar to be an Assistant Collector of the first or of the second grade, as it thinks fit, and any Naib-Tehsildar  to be an Assistant Collector of the second grade. *

(3)   Appointment under sub-section (3) shall be by notification and may be of a person specially by name or by virtue of his office or of more persons than one by any description sufficient for their identification.

(4)   Subject to the provisions of this Act, the jurisdiction of the Financial Commissioner extends to the whole of  the territories *     administrated by he  1[State Government ] of Punjab and of Commissioners  and of Collectors and Assistant Collectors to the divisions and districts, respectively, in which they are for the time being employed.

 

7.        Financial Commissioner : - (1) There shall be one or more Financial Commissioners, who shall be appointed  3   4  *   * *  by the [State Government ].

 

1Substituted for the words  “Local Government” by the Government if India  (Adaptation of Indian Laws) Order,  1937.

* Vide Punjab Government Notification No. 731, dated 1st November ,  1887, all Assistant Commissioners and Extra Assistant Commissioners who have not been invested  with the power of the Assistant Collector of the first grade have been appointed Assistant Collectors of second grade, and,--vide Punjab Government Notification No. 730, of the same date, all Tahsildars and Naib-Tahsildars have been appointed Assistant Collectors of the second grade.

See also Punjab Government Notification No. 684, dated the 18th  September, 1893, appointing all Assistant Commissioners and Extra Assistant Commissioners, who have been invested with the powers of a Magistrate of the first or second class under the Criminal Procedure Code and also with powers of a Munsif of the first or second class under the Punjab Courts Act as |Assistant Collectors of the first grade.

 

2The words “for the time being” were omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.

3The words “and may be removed” were omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.

4The words “with the previous sanction of he Governor –General in Council were repealed by the Decentralization” Act, 1914,  4 of 1914).

 

           (2)       Where more Financial Commissioners than one have been appointed, the  1[State Government] may make rules2 as to the distribution among them of business under this or any other Act, and by those rules require any case or class or classes of cases to be considered and disposed of by the Financial Commissioners collectively.

(3)   When there is a difference of opinion among the Financial Commissioners as to any decree or order to be made in a case which they are required by rules under the last foregoing sub-section to consider, and dispose of collectively, the following rules shall apply, namely : -

(a)   Where the case is an appeal or a case on review or revision, it shall be decided in accordance with the opinion of the majority of the Financial Commissioners, or if there is no such majority which concurs in a decision modifying or reversing the decree or order under appeal, review or revision , that decree or order shall be affirmed; and

(b)   Where the case is not an appeal or a case on review or revision, the matter respecting which there is the difference of opinion shall be referred to the  1[State Government] for decision and the decision of that Government  with respect thereto shall be final.

(4)   The expression “Financial Commissioner” in this or any other Act shall, when there are more Financial Commissioners than one , be construed as meaning one or more of the Financial Commissioners as the rules for the time being in force under sub-section  (2) may require.

 
XVII  of 1884 : -

(5)   The second  Financial Commissioner appointed under section 52 of the  3Punjab Courts Act, 1884 shall be deemed to have had jurisdiction on and

 

1Substituted for the words  “Local Government”  by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

2For rules under  S. 7(2) , see Notification No. 132,  Punjab Gazette, Extraordinarily,  1st  March, 1888, p. 1.

3See now the Punjab Courts Act, 1918  (Punjab Act 6 of  1918).

 

After the first day of November , 1884, to make, any decree or order or dispose of any other business which might have been made or disposed of by the other Financial Commissioner.

 

8.        Appointment of Commissioners, and of Deputy, Assistant and Extra Assistant Commissioners  - Commissioners, Deputy Commissioners, Assistant Commissioners and Extra Assistant Commissioners shall be appointed  1    by the  2[ State Government].

 

9.        Appointment of Tahsildars and Naib-Tahsildars : - The  2[State Government] shall fix the number of Tahsildars and Naib-Tahsildars to be appointed  3    * .

 

410.     Powers of Revenue-officers : - Except where the class of the Revenue-officer by whom any function is to be discharged is specified in this Act, the  2[State Government ] may, by notification determine the functions to be discharged  under this Act by any class of  Revenue-officers.

 

 

Administrative Control

511.  Superintendence and control of Revenue-officers : - (1) The Financial Commissioner shall subject to the control of the  2[State Government].

           (2) The general superintendence and control over all other Revenue –officers shall be vested in , and all such officers shall be subordinate  to the Financial Commissioner.

(3)   Subject  to  the general  superintendence and control of the Financial Commissioner, a Commissioner shall control all other Revenue-officers in his division.

 

1The words “and may be removed” were omitted by the Government of India  (Adaptation of Indian Laws ) Order, 1937

2Substituted  for the words “ Local Government’ by the Government of India (Adaptation of Indian Laws ) Order, 1937, and the Adaptation of Laws Order, 1950.

3The words  “and the Financial Commissioner may make rules for their appointment and removal” were omitted by the Government of India (Adaptation of Indian Laws ) Order, 1937.

4For directions  S. 10, see Notification No. 81, Punjab Gazette, Extraordinary, 1st  March, 1888, p, 93.

5For rules under S. 11(1), see Notification No. 132, , Punjab Gazette, Extraordinary, 1st  March, 1886, p. 1.

 

          

(4) Subject as aforesaid and to the control of the Commissioner, a Collector shall control all other Revenue-officers in his district.

 

12.      Power to distribute business and withdraw and transfer cases: - (1) The Financial Commissioner or a Commissioner or Collector may by written order distribute, in such manner as he thinks fit, any business cognizable by any Revenue-officer under his control.

(2) The Financial Commissioner or a Commissioner or Collector may withdraw any case pending before any Revenue-officer under his control, and either dispose of it himself, or by written order refer it for disposal to any other Revenue-officer under his control.

           (3) An order under sub-section (1) or sub-section (2) shall not empower any officer to exercise any powers or deal with any business which he would not be competent to exercise or deal with within the local limits of his own Jurisdiction.

 

Appeal, Review and Revision

 

13.      Appeals: -Save as otherwise provided by this Act, an appeal shall lie from an original or appellate order of a Revenue-officer as follows, namely: -

 

(a)       to the Collector when the order is made by an Assistant Collector of either grade;

           (b)       to the Commissioner when the order is made by a Collector;

(c)       to the Financial Commissioner when the order is made by a Commissioner:

Provided that--

(i)        when an original order is confirmed on first appeal, a further appeal shall not lie;

(ii)       when any such order is modified or reversed on appeal by the Collector, the order made by the Commissioner on further appeal, if any, to him shall be final.

 

14.      Limitation for Appeals: -Save as otherwise provided by this Act, the period of limitation for an appeal under the last foregoing section shall run from the date of the order appealed against, and shall be as follows that is to say--

 

           (a) when the appeals lies to the Collector—thirty days;

           (b) when the appeal lies to the Commissioner—sixty days; 

           (c) when the appeal lies to the Financial Commissioner—ninety days;

 

15.      Review by Revenue-officers: - (1) A Revenue-officer may, either of his own motion or on the application of any party interested, review, and on so reviewing modify, reverse or confirm, any order passed by himself or by any of his predecessors in office :

 

Provided as follows: -

           (a) when a Commissioner or Collector thinks it necessary to review any order which he has not himself passed, and when a Revenue-officer of a class below that of Collector proposes to review any order whither passed by himself or by any of his predecessors in office, he shall first obtain the sanction of the Revenue-officer to whose control he is immediately subject ;

           (b) an application for review of an order shall not be entertained unless it is made within ninety days from the passing of the order, or unless the applicant satisfies the Revenue-officer that he had sufficient cause for not making the application within that period ;

           (c) an order shall not be modified or reversed unless reasonable notice has been given to the parties affected thereby to appear and be  heard in support of the order ;

           (d) an order against which an appeal has been preferred shall not be reviewed.

           (2) For the purposes of this section, the Collector shall be deemed to be the successor in office of any Revenue-officer  of a lower class who has left the district  or has ceased to exercise  powers as Revenue-officer, and to whom there is no successor in office.

           (3) An appeal shall not lie from an order refusing to review or confirming on review a previous order.

 

16.      Power to call for examine and revise proceedings of Revenue-officers : -(1) The Financial Commissioner may at any time call for the record of any case pending before, or disposed by, any Revenue –officer subordinate to him.

           (2) A Commissioner or Collector may call for the record of any case pending before, or disposed of by, any Revenue officer under his control.

           (3) If in any case in which a Commissioner or Collector has called for a record he is of opinion that the proceedings taken or order made should be modified or reversed, he shall report the case with his opinion  thereon for the orders of the Financial Commissioner.

           (4) The Financial Commissioner may in any case  called for by himself  under sub-section (1) or reported to him under sub-section (3) pass such order as he thinks fit :

           Provided that he shall not under this section pass an order reversing or modifying  any proceeding or order of a subordinate Revenue-officer and affecting any question of  right between private persons without giving those persons an opportunity of being heard.

 

Procedure

17.      Power to make rules as to procedure: - 1(1) The 2[State Government] may make rules consistent with this Act for regulating the procedure of Revenue-officer under this Act in cases in which a procedure is not prescribed by this Act.

 

1For rules under S. 17(1), see Notification No. 75, Punjab Gazette, Extraordinary, 1st March, 1888, p. 51, Notification No. 235, Punjab Gazette, Extraordinary, dated 25 May, 1901; p. 4.

2Subsituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

 

           (2) The rules may provide, among other matters, for the mode of enforcing orders of ejectment from, and delivery of possession of, immovable property, to contempts, resistance and the like which a Civil and rules providing for these matters may confer on a Revenue-officer all or any of the powers in regard Court may exercise in the execution of a decree where-by it has adjudged ejectment from, or delivery of possession of, such property.

           (3) Subject to the rules under this section a Revenue-officer may refer any case which he is empowered to dispose of under this Act to another Revenue-officer for investigation and report, and may decide the case upon the report.

 

18.      Persons by whom appearances and applications may be made before and to Revenue-officers: -(1) Appearances before a Revenue-officer, and applications to and acts to be done before him, under this Act may be made or done--

           (a) by the parties themselves; or

(b) by their recognized agents or a legal practitioner :

Provided that the employment of a recognized agent or legal practitioners shall not excuse the personal attendance of a party to any proceeding in any case in which personal attendance is specially required by an order of the officer.

 

           (2) For the purposes of sub-section (1), recognized agents shall be such as the 1[State Government]may by notification declare in this behalf.

           (3) The fees of a legal pracitioner shall not be allowed as costs in any proceedings before a Revenue-officer under this Act unless that officer considers, for reasons to be recorded by him in writing, that the fees should be allowed.

1Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

 

 

19.      Power of Revenue officer to summon persons: - (1) A Revenue-officer may summon any person whose attendance he considers necessary for the purpose of any business before him as a Revenue-officer.

           (2) A person so summoned shall be bound to appear at the time and place mentioned in the summons in person, or, if the summons so allows, by his recognized agent or a legal practitioner.

           (3) The person attending in obedience to the summons shall be bound to state the truth upon any matter respecting which he is examined or makes statements, and to produce such documents and other things relating to any such matter as the Revenue-officer may require.

 

 

20.      Mode of service of summons: - (1) A summons issued by a Revenue-officer shall, if practicable, be served (a) personally on the person to whom it is addressed or failing him (b) his recognized agent or (c) an adult male member of his family usually residing with him.

 

           (2) If service cannot be so made, or if acceptance of service so made is refused, the summons may be served by posting a copy thereof at the usual or last known place of residence of the person to whom it is addressed, or if that person does not reside in the district in which the summons relates has reference to land in that district, then by posting a copy of the summons on some conspicuous place in or near the estate wherein the land is situate.

 

           (3) If the summons relates to a case in which persons having the same interest are so numerous that personal service on all of them is not reasonably practicable, it may, if the Revenue-officer so directs, be served by delivery of a copy thereof to such of those persons as the Revenue-officer nominates in this behalf and by proclamation of the contents thereof for the information of the other persons interested.

XIV of 1866: -

           (4) A summons may, if the Revenue-officer so directs, be served on the person named therein, either in addition to, or in substitution for, any other mode of service, by forwarding the summons by post in a letter addressed to the person and registered under Part III of the Indian Post Office Act, 18661.

           (5) When a summons is so forwarded in a letter, and it is proved that the letter was properly addressed and duly posted and registered, the Revenue-officer may presume that  the summons was served at the time when the letter would be delivered in the ordinary course of post.

 

21.      Mode of service of notice, order of proclamation, or copy thereof: - A notice, order of proclamation or copy of any such document, issued by a Revenue-officer for service on any person shall be served in the manner provided in the last foregoing section for the service of a summons.

 

22.      Mode of making proclamation: -When a proclamation relating to any land is issued by a Revenue-officer, it shall, in addition to any other mode of publication which may be prescribed in any provisions of this Act, be made by beat of drum or other customary method, and by posting of a copy thereof on a conspicuous place in or near the land to which it relates.

 

Supplemental Provision

23.      Place of Sitting: -(1) An Assistant Collector may exercise his powers under this Act at any place within the limits of the district in which he is employed.

           (2) Any other Revenue-officer may only exercise his powers under this Act within the local limits of his jurisdiction.

 

1See new Chapter VI of the Indian Post Office Act, 1898  (6 of 1898).

 

24.      Holiday: - (1) The Financial Commissioner, with the approval of the 1[State Government], shall publish in the 2[Official Gazette], before the commencement of each calendar year a list of days to be observed in that year as holidays by all or any Revenue-officers.

           (2) A proceeding had before a Revenue-officer on a day specified in the list as a day to be observed by him as a holiday shall not be invalid by reasons only of its having been had on that day.

 

25.      Discharge of duties of Collector dying or being disabled: - When a Collector dies or is disabled from performing  his duties, the officer who succeeds temporarily to the chief executive  administration of the district  under any orders which may be generally or specially issued by the  1[ State Government ] in this behalf shall be deemed to be a Collector under this Act.

 

26.      Retention of powers by Revenue-officers on transfer: -When a Revenue-officer of any class who has been invested under the foregoing provisions of this Act with any powers to be exercised in any local area is transferred from that local area to another as a Revenue-officer of the same or a higher class, he shall continue to exercise those powers in that local area unless the  1[State Government] otherwise directs or has otherwise directed.

 

27.      Conferment of powers by Revenue-officer : - (1) The 1[State Government] may by notification confer on any person --

(a)       all or any of the powers of a Financial Commissioner, Commissioner or Collector under this Act ; or

(b)       all or any of the powers with which an Assistant Collector may be invested there under and may by notification withdraw any powers so conferred.

 

1Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937. and the Adaptation of Laws Order, 1950.

2Substituted for the words “Local Official Gazette” by the Government of India (Adaptation of Indian Laws) Order, 1937.

          

(2) A person on whom powers are conferred under sub-section (1) shall exercise those powers within such local limits and in such classes of cases as the  1[State Government] may direct, and, except as otherwise directed  by the  1[State Government], shall for all purposes connected with the exercise  thereof deemed to be a Financial Commissioner, Commissioner, Collector or Assistant Collector, as the case may be.

 

(3) In any of the powers of a Collector  under this Act are conferred on an Assistant Collector , they shall, unless the 1[State Government] by special order otherwise directs , be exercised by him subject to the control of the Collector.

 

CHAPTER  III

KANUNGOS, ZAILDARS, INAMDARS AND

VILLAGEO-OFFICERS

 

228.     Rules respecting Kanungos, and village-officers : -  (1) The 3[State Government] may make rules to regulate appointments, duties, emoluments, punishment, suspension and removal of kanungos,  4[ *    * 4[ *     *] and village-officers.

           5[ (2)       *]

 

6[29.    Village-officers cess : - (1) The  3[State Government] may , by notification, impose on all or any estates in territories for the time being  administered by it a cess , to be called the village-officers’ cess, at such rate or rates not exceeding  7[half an Anna] for every rupee of the annual value as it may think fit, for remunerating 1[headmen and chief headmen] in those territories and defraying other expenditure directly connected with the supervision of those officers or with the performance of their duties.

1Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

2For rules see infra.

3Substituted for the words “Financial Commissioner” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

4The words “Zaildars, inamdars” omitted by Punjab Act 27of 1964, section 3.

5Firstly sub-section (2) of section 28 was substituted by Act 17 of 1896 and now omitted by Punjab Act No. 27 of 1964, section 3.

6Substituted by Act 17 of 1896, section 2.

7These words were substituted for the words “one anna” by the Repealing and Amending (Rates and cesses) Act, 1907 (4 of 1907).

 

           (2) ‘Annual value’ in sub-section (1) has the meaning assigned to that expression in the Punjab District Board Act, 1883, that is to say:-

 

(a)       double the land-revenue for the time being assessed on any land, weather the assessment is leviable or not; or

(b)       where, the land-revenue has been permanently assessed or has been wholly or in part compounded  for or redeemed, double the amount which, but for such permanent assessment, composition or redemption would have been leviable; or

(c)       where no land-revenue has been assessed double the amount which would have been assessed, if the average village-rate had been applied :

 

Provided that, in any tract in which, under the settlement for the time being in force, the improvement of the land due to canal irrigation has been excluded from account in assessing the land-revenue, and a rate has been imposed in respect of such improvement, that rate shall be added to the land-revenue for the purpose of computing the annual value.

           (3) The Financial Commissioner may take rules for the collection, control and expenditure of the village officers’cess.

 

           (4) All cesses now levied in any local area for the purposes mentioned in sub-section (1) shall be deemed to have been lawfully imposed and shall, until the village-officers’cess is imposed in that local area under that sub-section, be deemed to be lawfully leviable and, for the purposes of this section, to be that cess.]

1The words were substituted for the words “village-officers” by the Repealing and Amending (Rates and Cesses’ Act, 1907 (4 of 1907).

 

30.      Restriction on attachment or assignment of remuneration of kanungos, 1[* * * *] and village-officers: -(1) The emoluments of a Kanungo, 1[* * * * *], or village-officers shall not be liable to attachment in execution of a decree or order of any Civil or Revenue Court.

           (2) An assignment of or charge on, or an agreement to assign or charge, any such emoluments shall be void unless it is authorized by rules made by the Financial Commissioner in this behalf.

 

CHAPTER IV

RECORDS

RECORDS-OF-RIGHTS AND ANNUAL RECORDS.

 

31.      Record-of-rights and documents included therein: - (1) Save as otherwise provided by this Chapter, there shall be record-of-rights for each estate.

           (2) The record-of-rights for an estate shall include the following documents, namely: -

(a)       statements showing, so far as may be practicable: -

(i)        the persons who are land-owners, tenants or assignees of land-revenue in the estate or who are entitled to receive any of the rents, profits or produce of the estate or to occupy land therein;

 

(ii)       the nature and extent of the interests of those persons, and the conditions and  liabilities attaching thereto;

 

(iii)      the rent, land-revenue, rates, cesses or other payments due from and to each of those persons and to the Government;

 

1The words “Zaildar, inamdar” omitted by Punjab Act 27 of 1964, section 4.

          

(b) a statement of customs respecting rights and liabilities in the estate;

           (c) a map of the estate; and

(d) such other documents as the Financial Commissioner may, with the pervious sanction of the 1[State Government] prescribe.

 

32.      Making of special revision of record-of-rights: - (1) when it appears to the  2[Commissioner] that a record-of-right for an estate does not exist, or that the existing record-of-rights for an estate requires special revision, the 2[Commissioner] may by notification direct that a record-of-rights be made or that the record-of-rights be specially revised as the case may be.

           (2) The notification may direct that record-of-rights shall be made or specially revised for all or any estates in any local area.

           (3) A record-of-rights made or specially revised for an estate under this section shall be deemed to be the record-of-rights for the estate, but shall not affect any presumption in favour of the 3[Government] which has already arisen from any previous record-of-rights.

 

33.      Annual record: - (1) The Collector shall cause to b prepared by the patwari of each estate yearly, or at such other intervals as the Financial Commissioner  may prescribe, an edition of the record-of-rights amended in accordance with the provisions of this Chapter.

           (2) This edition of the record-of-rights shall be called the annual record for the estate, and shall comprise the statements mentioned in sub-section (2), clause (a), of section 31 and such other documents, if any, as the Financial Commissioner may, with the previous sanction of the 1[State Government] prescribe.

           (3) For the purposes of the preparation of the annual record, the Collector shall cause to be kept up by the patwari of each estate a register of mutations and such other registers as the Financial Commissioner May Prescribe.

1Substituted by Government of India (Adaptation of Laws) Order, 1937, and Adaptation of Laws Order, 1950.

2Substituted by Punjab Act 45 of 1953, for “State Government”, the words “State Government” had been substituted by Adaptation of Laws Order, 1950, for Provincial Government” which had been substituted for “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937.

3Substituted for the word “Crown” by the Adaptation of Laws Order, 1950.

 

 

Procedure for making records

34.      Making of that part of the annual record which relates to land-owners, assignee of revenue and occupancy tenants: -(1) Any person acquiring, by inheritance, purchase, mortgage, or otherwise, any right in an estate as a land-owner, assignee of land-revenue or tenant having a right of occupancy, shall report his acquisition of the right to the patwari of the estate.

           (2) If the person acquiring the right is a minor or otherwise disqualified, his guardian or other person having charge of his property shall make the report to the patwari.

           (3) The patwari shall enter in his register of mutations every report made to him under sub-section (1) or sub-section (2), and shall also make an entry therein respecting the acquisition of any such right as aforesaid which he has reason to believe to have taken place, and of which a report should have been made to him under one or other of those sub-sections and has not been so made.

           (4) A Revenue-officer shall from time to time inquire into the correctness of all entries in the register of mutations and into all such acquisitions as aforesaid coming to his knowledge of which, under the foregoing sub-sections, report should have been made to the patwari and entry made in that register and shall in each case make such order as he thinks fit with respect to the entry in the annual record of the right acquired.

1Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

 

           (5) Such an entry shall be made by the insertion in that record of description of the right acquired and by the omission from that record of any entry in any record previously prepared which by reason of the acquisition has ceased to be correct.

 

35.      Making of that part of the annual record which relates to other persons: - The acquisition of any interest in land other than a right refered to in sub-section (1) of the last foregoing section shall: -

(a) if it is undisputed, be recorded by the patwari in such manner as the Financial Commissioner may by rule in this behalf prescribe; and

(b) if it is disputed, be entered by the patwari in the register of mutations and dealt with in the manner prescribed in sub-sections (4) and (5) of the last foregoing section.

 

36.      Determination of disputes: -(1) If during the making, revision or preparation of any record or in the course of any inquiry under this Chapter a dispute arises as to any matter of which an entry is to be made in a record or in a register of mutations, a Revenue-officer may, of his own motion, or on the application of any party interested but subject to the provisions of the next following section, and after such inquiry as he thinks fit, determine the entry to be made as to that matter.

 

           (2) If any such dispute the Revenue-officer is unable to satisfy himself as to which of the parties thereto is in possession of any property to which the dispute relates, he shall ascertain by summary inquiry who is the person best entitled to the property, and shall by order direct that person be put in possession thereof, and that an entry in accordance with that order be made in the record or register.

           (3) A direction of a Revenue-officer under sub-section (2) shall be subject to any decree or order which may be subsequently passed by any Court of competent jurisdiction.

 

37.      Restrictions on variations of entries in records: - Entries in record-of-rights or in annual records, except entries made in annual records by Patwaris under clause (a) of section 35 with respect to undisputed acquisitions of interest refered to in that section, shall not be varied in subsequent records otherwise than by--

           (a) making entries in accordance with facts proved or admitted to have occurred;

(b) making such entries as are agreed to by all the parties interested therein or are supported by a decree or order binding on those parties;

           (c) making new maps where it is necessary to make them.

 

38       Mutation fees: - (1) 1[State Government] may fix a scale of  2fees for all or any classes of entries in any record or register under this Chapter and for copies of any such entries.

           (2) A fee in respect of any entry shall be payable by the person in whose favour the entry is made.

 

39.      Penalty for neglect to report acquisition of any right referred to in section: - Any person neglecting to make the report required by section 34 within three months from the date of his acquisition of a right referred to in that section shall be liable, at the discretion of the Collector, to a fine not exceeding five times the amount of the fee which would have been payable according to the scale fixed under the last foregoing section if the acquisition of the right had been reported immediately after its accrual.

 

1Subsituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

2For notification fixing a scale of fees under this sub-section see Punjab Government Gazette, 1962, Revenue Department Notification No. 28-RII-61/871, dated 30th January, 1961, as amended by Punjab Government notification No. 6098-R(II)-61/9665, dated the 18th December, 1961.

 

40.      Obligation to publish information necessary for the preparation of records: -Any person whose rights, interests or liabilities are required to be entered in any record under this Chapter shall be bound to furnish, on the requisition of any Revenue-officer or village-officer engaged in compiling the record, all information necessary for the correct compilation thereof.

 

Rights of the 1[Government] and presumptions with respect thereto and to other matters

41.      Right of the Government in mines and minerals: - All mines of metal and coal, and all earth-oil and gold washing shall be deemed to be the property of the 2[1[Government] for the purposes of the 3[State]] and the 4[State] Government shall have all powers necessary for the proper enjoyment of 5[the Government’s right thereto.].

 

42       Presumption as to ownership of forests, quarries and waste lands: -(1) when in any record-of-rights completed before the eighteenth day of November, 1871, it is not expressly provided that any forest, quarry, unclaimed, unoccupied, deserted or waste-land, spontaneous produce or other accessory interest in land belongs to the [Government].

           (2) when in any record-of-rights completed after the date it is not expressly provided that any forest or quarry or any such land or interest belongs to the 1[Government], it shall be presumed to belong to the landowners.

           (3) The presumption created by sub-section (1) may be rebutted by showing--

(a) from the records or report made by the assessing officer at the time of assessment; or

           (b) if the record or report, is silent, then from a comparison between the assessment of villages in which there existed, and the assessment of villages of similar character in which there did not exist, any forest or quarry, or any such land or interest, that the forest, quarry, land or interest was taken into account in the assessment of the land-revenue.

           (4) Until the presumption is so rebutted, the forest, quarry, land or interest shall be held to belong to the 1[Government.].

1Substituted for the word “Crown” by Adaptation of Laws Order, 1950.

2Substituted by Government of India (Adaptation of Indian Laws) Order, 1937, for “Government”.

3Substituted by Adaptation of Laws Order, 1950, for “Province”.

4Substituted by Adaptation of Laws Order, 1950, for “Provincial”.

5Substituted for the words “its rights thereto” by the Government of India (Adaptation of Indian Laws) Order, 1937.

 

 

43.      Compensation for infringement of rights of third parties in exercise of a right of the Government: - (1) Whenever, in the exercise of any right of the 1[Government] referred to in either of the two last foregoing sections, the rights of any person are infringed by the occupation or disturbance of the surface of any land the 2[State Government] shall pay, or cause to be paid to that person compensation for the infringement.

 

X of 1870: -

           (2) The compensation shall be determined as nearly as may be in accordance with the provisions of the Land  Acquisition Act, 18703.

 

44.      Presumption in favour of entries in Records-of-rights and annual records: - An entry made in a record-of-rights in accordance with the law for the time being in force, or in an annual record in accordance with the provisions of this Chapter and the rules there under, shall be presumed to be true until the contrary is proved or a new entry is lawfully substituted therefor.

 

45.      Suit for declaratory decree by persons, aggrieved by an entry in a record: - If any person considers himself aggrieved as to any right of which he is in the possession by an entry in a record-of-rights or in an annual record, he may institute a suit for a declaration of his right under Chapter VI of the Specific Relief Act, 1877.

 

1Substituted for the word “Crown” by the Adaptation of Laws Order, 1950.

2Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

3See now the land Acquisition Act, 1894 (I of 1894).

 

Supplemental Provisions.

 

46.      Power to make rules respecting records and other matters connected there with: -  The Financial Commissioner may make rules--

(a) prescribing the language in which records and registers under this Chapter are to be made;

(b) prescribing the form of those records and registers, and the manner in which  they are to be prepared, signed and attested;

(c) for the survey of land so far as may be necessary for the preparation and  correction of those records and registers;

(d) for the conduct of inquiries by Revenue-officers under this Chapter; and

(e) generally for the guidance of Revenue-officers and village-officers in matters  pertaining to the records and registers mentioned or referred to in this Chapter.

 

47.      Records-of-rights and annual records for groups of estates: -(1) The 2[Commissioner] may direct that a record-of-rights be made for any group of neighbouring estates instead of separately for each of the estates. 

           (2) The provisions of this Chapter with respect to a record-of-rights and annual record for and estate shall then, so far as they can be made applicable, apply to a record-of-rights and annual record for a group of estates.

 

CHAPTER V

ASSESSMENT

 

48.      Assessment of land revenue: -(1) All land, to whatever purpose applied and where ever suitable, is liable to the payment of land-revenue to the Government, except such land as has been wholly exempted from that liability by special contract with the Government or by the provisions of any law for the time being in force 1[and such land as is included in the village site.].

           2[Explanation—For the purposes of this sub-section the expression ‘village site’ shall have the same meaning as is assigned to the expression ‘site of a village’ in section 4].

 

1For rules under sections 46 and 106, see Notification Nos. 74, 76 and 78, Punjab Gazette, Extraordinary, 1st March, 1888, pp.3, 53 and 61 for amendment of these rules, see Punjab Gazette, 1901, Pt. III, p.1030, ibid, 1903, Part III, page 1218.

 

2Substituted by Punjab Act 45 of 1953, for “Financial Commissioner”.

 

           3[(1-A) Not with standing anything in sub-section (1), land held by any person weather as a sole land-owner or as a co-landowner in one or more holdings, or as a sole landowner and as a co-landowner in one or more holdings in any estate shall be exempted from the liability to the payment of land revenue, if--

(i)        the area of such land together with the area of land, if any, held by such person weather as a sole landowner or as a co-landowner in one or more holdings, or as a sole landowner and as a co-landowner in one or more holdings, in any other estate in the State of Punjab 4[* * *], does not exceed five standard acres; and

 

(ii)       such person furnishes such particulars of all the land held by him in the State of Punjab 4[* * *], in such form and manner and at such time and to such authority (here in after in this section referred to as the ‘prescribed authority’) as may be prescribed by rules made under section 64.

 

1Inserted by Punjab Act 3 of 1928, section 3(i).

2”Explanation” added by Punjab Act 9 of 1958, section 4.

3Sub-sections (I-A) and I-B) added by Punjab Act No. 1 of 1968, section 2 and shall be deemed to have been added with effect from Rabi of Agricultural year 1966-67.

4The words “or outside it” omitted by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been omitted.

 

 

           1Explanation 1.—In the case of a Hindu undivided family, the land owned by such family shall, for the purposes of sub-section (I-A), be deemed to be the land of the landowner in whose name it is entered in the record of rights.

           2[Explanation 2.—The expression, ‘standard acre’ in respect of the holding in such territories of the erstwhile State of Patiala and East Punjab States Union as now form part of the State of Punjab, shall have the meaning assigned to it in the Pepsu Tenancy and Agricultural Lands Act, 1995, and in respect of the holdings other than those referred to above, the said expression shall have the meaning assigned to it in the Punjab Security of Land Tenures Act, 1953.

           (1-B) In the event of a person furnishing to the prescribed authority such particulars under clause (ii) of sub-section (1-A) as are not found to be correct, the prescribed authority, may after giving such reasonable opportunity of being heard direct him to pay by way of penalty in addition to the land revenue to which he is liable an amount not exceeding twenty times the amount of land revenue payable.]

           3[(2) Land –revenue shall be assessed in cash.]

           (3) Land may be assessed to land-revenue notwithstanding that that revenue, by reason of its having been  4[ exempted by virtue of the provisions of sub-section (1-A)], assigned , released , compounded for or redeemed is not payable to the Government.

 

1Explanation to sub-section (I-A) renumbered  as Explanation 1 by Punjab Act No. 10 of  1969, section 2.

2Explanation 2 added by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been added.

3Substituted for the words  “may be assessed in cash or in kind, or partly in cash and partly in kind, as the local Government may direct” by Punjab Act 3 of 1928.

4The words “exempted by virtue of the provisions of sub-section (1-A)” inserted by Punjab Act No. 1 of 1963, section 2 and shall be deemed to have been inserted with effect from Rabi of Agricultural year 1966-67.

 

           1[(4) Land-revenue may be assessed --

           (a) as a fixed annual charge payable in lump sum or by installments ;

           (b) in the form of prescribed rates per acre or other unit of area applicable to the area recorded as sown, matured or cultivated during any harvest or during any year.]

 

2[48-A.]  Basis of assessment: - 3[ The assessment of land-revenue shall be based on an estimate of --

           (a) the average money value of the net assets of the estate or group of estates in which the land concerned is situated ; or

           (b) in the case of special assessment of land put  to non-agricultural use in an assessment circle or part thereof,--

(i)               on the average net letting value of category and class of sites ;or

(ii)              where for any reason it is not possible to ascertain the net letting value,

on the average market value of sites as determined  in the manner prescribed : ]

          

4[Provided that when a special assessment is made under section 59, notwithstanding the period fixed for the continuance of an assessment or the limit provided in section 48-B or the area having been declared to be an urban assessment circle, the land revenue may be assessed as fixed annual charge payable in lump sum or by installments in accordance with  5[the rules made under this Act ].

 

1Added by Punjab Act 3 of  1928.

2Inserted by Punjab Act 3 of  1928.

3Substituted by Punjab Act 9 of 1958, section 5.

4Inserted by Punjab Act 13 of 1952.

5Substituted for the words “with the executive instructions issued under the provisions of section 60-C’ by Punjab Act 9 of  1958, section 5.

 

1[48-B. Limit of assessment: - If the land-revenue is assessed as fixed annual charge the amount thereof, and, if it is assessed in the form of prescribed rate, the average amount which according to an estimate in writing approved by the 2[State Government] will be leviable annually, shall not, in the case of any assessment circle, exceed one-forth of the estimated money value of the net assets of such assessment circle 3[or in the case of special assessment on a category and class of sites of land put to non-agricultural use in an assessment circle or part thereof—

           (a) exceed one-forth of the estimated average not letting value; or

           (b) exceed two to four per cent of the average market value; or

(c) in the case of sites lying vacant and out of use, exceed one per cent of the   average market value]:

Provided that nothing contained in this section shall affect any assessment in force at the time of the commencement of the Punjab Land Revenue (Amendment) Act, 1928].

 

General Assessment

49.      Notification of intended re-assessment and instructions as to principles of assessment: - 4(1) Assessment of land-revenue may be general or special.]

           (2) A general re-assessment of the land-revenue of 5[any area] shall not be under taken without the previous sanction of the6[State Government] and 7[notification] of that sanction.

 

1Inserted by Punjab Act 3 of 1928.

2Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

3Inserted by Punjab Act 9 of 1958, section 6.

4Sub-section (1) added and existing sub-sections (1) and (2) renumbered (2) and (3), respectively, by Punjab Act 3 of 1928.

5Substituted for the words “a District or Tehsil” by Punjab Act 3 of 1928.

6Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

7For instances of such notification see Punjab Gazette, 1881, Part I, pages 703 and 820d and ibid, 1901, Part I, page 856.

 

           1[(3) In granting such sanction the 2[State Government] may give such instructions consistent with the provisions of this Act and the rules made there under as it may deem fit.]

 

50.      Mode of determining assessment: -(1) 3[A general] assessment shall be made by a Revenue-officer.

           4[(2) Before making such assessment the Revenue-officer shall report through the Financial Commissioner for the sanction of the2[State Government] his 5[proposal] with regard thereto.]

 

51.      Announcement of assessment: - 6[(1) After consideration of the proposals submitted by the Revenue-officer under the provisions of section 50, the 2[State Government] shall pass such orders as it may deem fit, subject to the provisions of sub-section (3) and (4), and on the receipt of such orders the Revenue-officer shall make an order determining the assessment proper for each estate concerned and shall announce it in such manner as the 2[State Government] may by rule prescribe.]

           (2) At the time of announcing the assessment 7[the Revenue-officer] shall also declare the date from which it is to take effect, and, subject to the other provisions of this Act, it shall take effect accordingly.

           8[(3) Subject to the provisions of sub-section (4) the average rate of incident on the cultivated area of the land-revenue imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section 1[(2)] of section 49 shall not exceed the rate of incidence of the land-revenue imposed at the last previous assessment by more than one-forth provided that the rate of incidence of the assessment imposed on any estate shall not exceed the rate of incidence of the last previous assessment on that estate by more than two-thirds.

1Substituted by Punjab Act 3 of 1928, section 5(3).

2Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

3Substituted for the word “the” by Punjab Act 3 of 1928, S. 6.

4Substituted for the old sub-section of Punjab Act 3 of 1928, s. 6.

5Substituted for Punjab Act 6 of 1954, for “Proposal”.

6Substituted by Punjab Act 3 of 1928.

7Substituted by ibid, for the word “he”.

8Sub-section (3) and (4) were added by Punjab Act 3 of 1928, s. 7.

 

           (4) The provisions of sub-section (3) shall not be applicable in the case of the land which has not previously been assessed to land-revenue 2[or in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) at the last previous assessment, or in the case of the land of which the last previous assessment was made under the provisions of clause (b) of sub-section (1) of section 59] or in the case of an area which has been declared by notification to be an urban assessment circle and for the purpose of calculating the increase in the incidence of the land-revenue for the purpose of sub-section (3), all such land shall be excluded from calculation :

           2[Provided that no area shall be declared to be an urban assessment circle unless within the limits of a municipality or of an area in respect of which a notification has been issued under section 241 of the Punjab Municipal Act, 1911, or of an area declared to be a small town under the provisions of the Punjab Small Towns Act, 1921].

 

52.      Application for reconsideration of assessment: -(1) The land-owner may, within thirty days from the date of the announcement of the assessment, present a petition to the Revenue-officer for a reconsideration of  the amount, form or conditions of the assessment.

 

1Substituted for the brackets and figures “(1)” by Punjab Act 6 of 1934.

2Substituted for the words “or of which the last previous assessment was made under the provisions of clause (b) of sub-section (1) of section 59 or in the case of land in which canal irrigation has been introduced after the date of the orders passed under the provisions of  sub-section (1) of section 51 at the last previous assessment” by Punjab Act 6 of 1934, s. 4.

 

           (2) Where the land-revenue is assigned, the assignee thereof may within thirty days from that date, present a like petition to the Revenue-officer.

           (3) The order passed by the Revenue-officer on the petition shall set forth his reasons for granting or refusing it.

 

53.      Confirmation and duration of assessment: - (1) 1[An assessment, the under taking of which has been sanctioned under the provisions of section 49] shall not be considered final until it has been confirmed by the 2[State Government].

           (2) At any time before an assessment is so confirmed the Commissioner or Financial Commissioner may 3[subject to the provisions of sub-section (3)] modify the assessment of any estate. * * 4 * *.

           5[(3) Before an enhancement is ordered under the provisions of sub-section (2) the Commissioner or Financial Commissioner, as the case may be, shall be cause reasonable notice to be given to the land-owner by proclamation published in the manner described in section 22, to show cause in a petition addressed to the Revenue-officer why the proposed enhancement should not be ordered, and the Revenue-officer shall enquire into any objections raised by any land-owner and submit such petition received with his report thereon to the Commissioner or the Financial Commissioner, who shall consider the petition and the report and shall also hear the petitioner if he so desires.].

 

6[53-A. Duration of assessment: - (1) The 2[State Government] shall, when confirming an assessment under sub-section (1) of section 53, fix a period of time for which the assessment shall remain in force.

 

1Substituted for the words “An assessment of the land revenue of a district or tahsil” by Punjab Act 3 of 1928.

2Substituted for the words “Local Government” by the Government  of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

3Inserted by Punjab Act 3 of 1928, s. 8.

4The words “in the district or tahsil” were omitted by Punjab Act 3 of 1928.

5Substituted for the ild-sub-section (3) by Punjab Act 3 of 1928.

6Added by Punjab Act 3 of 1928, s. 9.

          

(2) The period fixed under sub-section (1) shall be forty years :

Provided that--

(i) a period not exceeding forty years and not shorter than ten years may be fixed  for any area, specified by the 1[State] Government, in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) of section 51 at the last previous assessment or which it has been proposed to introduce such irrigation during the period fixed;

(ii) a period not exceeding forty years and not shorter than twenty years may be fixed on the expiry of a period fixed under the provisions of clause (i) of this proviso.]

(iii) nothing in this sub-section shall affect any assessment in force at the time of the commencement of the Punjab Land Revenue (Amendment) Act, 1928, or apply to an area which has been declared to be an urban assessment circle under the provisions of sub-section (4) of section 51.]

 

54.      Assessment to remain in force till new assessment takes effect: -Not with standing the expiration of the period for the continuance of an assessment under 2[* * * *] the last foregoing section, the assessment shall remain in force till a new assessment takes effect.

 

55.      Refusal to be liable for assessment and consequences thereof: - (1) At any time within ninety days from the date of the announcement of an assessment the land-owner, or where there are more land-owners than one, any of them who would be individually or collectively liable for more than half the sum assessed, may give notice to the Revenue-officer of refusal to be liable for the assessment.

           (2) When the Revenue-officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it, as nearly as may be, as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon.

           (3) While the estate is in the possession of the Collector, the land-owner or land-owners shall be entitled to receive from the Government an allowance, to be fixed by the Financial Commissioner, which shall not be less than five or more than ten per cent of the net income realized by the Government from the estate.

1Substituted by Adaptation of Laws Order, 1950.

2The words brackets and figures “sub-section (35) of” were omitted by Punjab Act 3 of 1928, s. 10.

 

 

56.      Distribution of the assessment of an estate over the holdings comprised therein: - (1) If the assessment announced under section 51 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue-officer shall, before the date on which the first installment thereof becomes payable, make an order distributing it over the several holdings comprised in the estate and make and publish a record of the distribution.

           (2) The Collector may for sufficient reason make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised.

           (3) If the assessment announced under section 51 is in the form of rates chargeable according to the results of each year or harvest, a Revenue-officer shall from year to year or from harvest to harvest as the conditions of the assessment may require, make and publish, not later than one month before the first installment of the land-revenue falls due, a record of the amount payable in respect of each holding.

           1(4) *       *       *         *

 

57.      Application for amendment of the distribution of an assessment: - (1) Any person affected by a record made under sub-section (1) or sub-section (3) of the last foregoing section, or by the revision of a record under sub-section (2) of that section, may, within thirty days from the date of the publication of the record, present a petition to the Revenue-officer for a reconsideration of the record so far as it affects him.

           (2) The order passed by the Revenue-officer on the petition shall set forth reasons for granting or refusing it.

 

1Sub-section (4) omitted by Punjab Act 3 of 1928, s. 11.

 

58.      Appeals from orders under sections 52 and 57: - An appeal from an order under the last foregoing section or section 52 shall lie to the Commissioner, and from the appellate order of the Commissioner to the Financial Commissioner.

 

Special assessments

59.      Special assessments: - (1) Special assessment may be made by Revenue-officers in the following cases, namely: --

1*                   *                    *                    *

           (a) when land-revenue which has been released or assigned is resumed;

           (b) when 2[lands] are sold, leased or granted by the 3[Government];

(c) when the assessment of any land has been annulled or the land-owner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent let in farm has expired;

(d) when assessment of land-revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause;        (e) when revenue due to the 3[Government] on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water or on account of other rights described in section 41 or section 42, has not been included in an assessment made under the foregoing provisions of this Chapter;

 

4[(f) when assessment of land-revenue requires revision in consequence of the land being put to a use different from that for which an assessment is in force 5[* * * *] ].

 

1Clause (a) was omitted by Punjab Act 3 of 1928and all subsequent clauses relettered (a) to (e).

2Substituted by Punjab Act 3 of 1928, for the words “Waste lands”.

3Substituted for the word “Crown” by the Adaptation of Laws Order, 1950.

4Added by Punjab Act 13 of 1952.

5The words “or when the land has been put to use for non-agricultural purposes; such as brick-kilns, factories, houses, landing grounds and similar purposes,” and proviso thereto omitted by Punjab Act 9 of 1958, section 7.

 

           1[(g) when the land has been put to use for non-agricultural purposes such as brick-kilns, factories, cinemas, shops, hotels, houses, landing grounds and other similar purposes, weather or not already assessed to land-revenue:

           2[Provided that for purposes of clauses (f) and (g) any use of land--

           (i)        for purposes of a garden, an orchard or for pasture; or

(ii)       for houses occupied by the owner for agricultural purposes or for purposes subservient to agriculture or for small-scale cottage industries; or

(iii)      for any public, charitable or religious purpose except where such land has  been let for any such purpose;

shall not be considered as a use different from that for which an assessment is in force or for non-agricultural purposes.].

Provided further that in case of clauses (f) and (g) residential houses, in occupation of the owners, with an annual rental value not exceeding three hundred rupees shall not be liable to special assessment.].

           3[(2) The Financial Commissioner may confirm any assessment made under this section.].

           (3) The foregoing provisions of this Chapter with respect to general assessment shall, subject to such modifications therefor as the Financial Commissioner may prescribe 4[by] 5[executive instructions issued under the provisions of section 60-C,] regulate the procedure of Revenue-officers making special assessments.

 

1New clause (g) and provisos thereto added by Punjab Act 9 of 1958.

2First proviso substituted by Punjab Act 16 of 1963, section 2 and shall be deemed always to have been substituted.

3Substituted by Punjab Act 3 of 1928, section 12(3), for the old sub-clause (2).

4Inserted by Punjab Act 16 of 1934.

5Substituted for the words “by rule under the last foregoing  sub-section” by Punjab Act 3 of 1928.

 

 

1[60. Power to make rules: -The 2[State Government] shall, subject to the provisions of section 60-A from time to time, make rules prescribing--

(a)       the method by which the estimate of the money value of the net assets of an  estate or group of estates shall be made;

           (b)       the method by which assessment to land-revenue shall be made;

(c)       the principles on which exemption from assessment shall be allowed for improvements.

           (d)       the manner in which assessment shall be announced;

(e)       the manner in which the rate of incidence of the land-revenue is to be  calculated for the purpose of sub-section (3) of section 51.].

 

3[60-A. Procedure to be followed in making rules: -Before making any rules under the provision of section 60 the 2[State Government] shall, in addition to observing the procedure laid down in section 21 of the Punjab General Clauses Act, 1898, publish by notification a draft of the proposed rules for the information of persons likely to be affected thereby at least thirty days before a meeting of the Punjab Legislative 4[Assembly]. The 2[State Government] shall defer consideration of such rules until after the meeting of the Punjab Legislative 4[Assembly] next following the publication of the draft in order to give any member of the 4[Assembly] an opportunity to introduce a motion for discussing the draft].

 

1Substituted for the old section by Punjab Act 3 of 1928. s. 13.

2Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

3Section 60-A was inserted by Punjab Act 3 of 1928, and was substituted by Punjab act 7 of 1929, s. 2.

4Substituted for the words “Council” by the Government of India (Adaptation of Indian Laws‘ Order, 1937.

 

 

1[60-B.  Rules and executive instructions issued before commencement of Punjab (Amendment) Act, 3 of 1928, to be followed for the purpose of assessment operations begun before issue of rules made under the provisions of section 60-A: -Not with standing any thing contained in section 60-a, for the purpose of all assessment operations begun before the date of publication of rules made after the commencement of the Punjab Land Revenue (Amendment) Act, 1928, the rules and executive instructions relating to the matters mentioned in clauses (a), (b), (c) and (d) of section 60 which were in force before such publication shall remain in force.

 

60-C Power is issue instructions: -  The 2[State Government] of the Financial Commissioner with the approval of the 2[State Government] may, for the guidance of Revenue-officers, from time to time, issue executive instructions relating to all matters to which the provisions of this chapter apply, provided that such instructions shall be consistent with the provisions of this Act and the rules made there under].

 

 

CHAPTER VI

COLLECTION OF LAND REVENUE

 

61.      Security for payment of land revenue: - (1) In the case of every estate, the entire estate and the land-owner or, if there are more than one, the land-owners jointly or severally, shall be liable for the land-revenue for the time being assessed on the estate:

           Provided that--

           (a) the 2[State Government],  * 3 * may by notification declare that in any estate a holding or its owner shall not be liable for any part of the land-revenue for the time being assessed on the estate except that part which is payable in respect of the holding; and

 

1Inserted by Punjab Act 3 of 1928, s. 14.

2Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

3The words “with the previous sanction of the Governor-General in Council” were omitted by the Devolution Act, 1920 (38 of 1930), s. 2.

 

           1(b) where there superior and inferior land-owners in the same estate, the Financial Commissioner may by rule, or by special order in each case, determine weather the superior or inferior land-owners shall be liable for the land-revenue, or weather both shall be so liable and, if so, in what proportions.

           (2) A notification under proviso (a) to sub-section (1) may have reference to any single estate or to any class of estate or estates generally in any local area.

 

62.      Further security for payment of land-revenue: - (1) The land-revenue for the time being assessed on an estate or payable in respect of a holding shall be the first charge upon the rents, or produce thereof.

           (2) Without the previous consent of the Collector, the rents, profits or produce of an estate or holding shall not be liable to be taken in execution of a decree or order of any Court until the land-revenue chargeable against the rents, profits or produce, and any arrear of land-revenue due in respect of the estate or holding, have been paid.

 

63.      Orders to regulate payment of land-revenue: -(1) Not with standing anything in any record-of-rights, the Financial Commissioner may fix the number and amount of the installments, and the times, places and manner, by, at and in which land-revenue is to be paid.

 

           (2) Until the Financial Commissioner otherwise directs land-revenue shall be payable by the installments, at the times and places and in the manner by at and in which it is payable at the commencement of this Act.

 

1For rules of Financial Commissioner under s. 61 see notification No. 76, Punjab Gazette, Extra ordinary, 1st March, 1888; page 53.

 

64.      Rules to regulate collection, remission and suspension of land-revenue: - 1[(1) The Financial Commissioner may make rules consistent with this Act--

           (a) to regulate the collection, remission and suspension of land-revenue, and may by those rules determine the circumstances and terms in and on which assigned land revenue may be collected by the assignee;

           (b) to prescribe the form and manner in which, the time at which and the authority to whom the particulars referred to in clause (ii) of sub-section (1-A) of section 48 shall be furnished.]

           (2) Where land-revenue due to an assignee is collected by a Revenue-officer, there shall be deducted from the sum collected such a percentage on account of the cost of collection as the Financial commissioner may, by rule in this behalf prescribe.

           (3) A suit for an arrear of assigned land-revenue shall not be entertained unless there is annexed to the plaint at the time of the presentation thereof a document under the hand of the Collector specially authorizing the institution of the suit.

 

65.      Costs recoverable as part of arrear: - The costs of any process issued under this Chapter shall be recoverable as part of the arrear of land-revenue in respect of which the process was issued.

 

66.      Certified account to be evidence as to arrear: - A statement of account certified by a Revenue-officer shall be conclusive proof of the existence of an arrear of land-revenue, of its amount and of the person who is the defaulter.

 

67.      Processes for recovery of arrears: - Subject to the other provisions of this Act, an arrear of land-revenue may be recovered by any one or more of the following processes, namely: -

           (a) by service of writ of demand on the defaulter;

 

1Sub-section (1) substituted by Punjab Act 1 of 1968, section 3 and shall be deemed to have been substituted with effect from Rabi of the Agricultural year, 1966-67.

 

           (b) by arrest and detention of his person;

           (c) by distress and sale of his movable property and uncut or ungathered crops;

           (d) by transfer of the holding in respect of which the arrear is due;

           (e) by attachment of the estate or holding in respect of which the arrear is due;

           (f) by annulment of the assessment of that estate or holding;

           (g) by sale of that estate or holding;

           (h) by proceeding against other immovable property of the defaulter;

68.      Writ of demand: - A writ of demand may be issued by a Revenue-officer on or after the day following that on which an arrear of land-revenue accrues.

 

69.      Arrest and detention of defaulter: -(1) At any time after an arrear of land-revenue has accrued a Revenue-officer may issue a warrant directing an officer named therein to arrest the defaulter and bring him before the Revenue-officer.

           (2) When the defaulter is brought before the Revenue-officer the Revenue-officer may cause him to be taken before the Collector, or may keep him under personal restraint for a period not exceeding ten days and then, if the arrear is still unpaid, cause him to be taken before the Collector.

           (3) When the defaulter is brought before the Collector, the Collector may issue an order to the officer in charge of the civil jail of the district, directing him to confine the defaulter in the jail for such period, not exceeding one month from the date of the order, as the Collector thinks fit.

           (4) The process of arrest and detention shall not be executed against a defaulter who is a female, a minor, a lunatic or idiot.

 

70.      Distress and sale of movable property and crops: -(1) At any time after an arrear of land-revenue has accrued, the movable property and uncut or ungathered crops of the defaulter may be dis-trained and sold by order of a Revenue-officer.

           (2) The distress and sale shall be conducted, as nearly as may be, in accordance with the law for the time being in force for the attachment and sale of movable property under the decree of a Revenue Court constituted under the Punjab Tenancy Act, 1887:

           Provided that, in addition to the particulars exempted by that law from liability to sale, so much of the produce of the land of the defaulter as the Collector thinks necessary for seed-grain and for the subsistence, until the harvest next following, of the defaulter and his family, and of any cattle exempted by that law, shall be exempted from sale under this section.

 

71.      Transfer of holding: -(1) At the time after an arrear of land-revenue has accrued on a holding, the Collector may transfer the holding to any person being a land-owner of the estate in which this holding is situate and not being a defaulter in respect of his own holding, on condition of his paying the arrear before being put in possession of the holding, and on such further conditions as the Collector may deem fit to prescribe.

           (2) The transfer may, as the collector thinks fit, be either till the end of the agricultural year in which the defaulter pays to the transferee the amount of the arrear which the transferee paid before being put in possession of the holding, or for a term not exceeding fifteen years from the commencement of the agricultural year next following the date of the transfer.

           (3) The Collector shall report to the Financial Commissioner any transfer made by him under this section, and the Financial Commissioner may set aside the transfer or alter the conditions thereof, or pass such other order as he thinks fit.

           (4) A transfer under this section shall not affect the joint and several liability of the land-owners of the estate in which it is enforced.

           (5) In respect of all rights and liabilities arising under this Act, the person to whom the holding is transferred shall, subject to the conditions of the transfer, stand in the same position as that in which the defaulter would have stood if the holding had not been transferred.

           (6) When the transfer was for a term the holding shall, on the expiration of the term, be restored by the Collector to the defaulter free of any claim on the part of the Government or the transferee for any arrear of land-revenue or rates and cesses due in respect thereof.

 

72.      Attachment of estate or holding: - (1) At any time after an arrear of land revenue has accrued, the Collector may cause the estate or holding in respect of which the arrear is due to be attached and taken under his own management or that of an agent appointed by him for that purpose.

           (2) The Collector or the agent shall be bound by all the engagements which existed between the defaulter and his tenants, if any, and shall be entitled to manage the land and to receive all rents and profits accruing there from to the exclusion of the defaulter until the arrear has been satisfied, or until the Collector restores the land to the defaulter.

           (3) All surplus profits of the land attached beyond the cost of attachment and management and the amount necessary to meet the current demand for land-revenue and rates and cesses shall be applied in discharge of the arrear.

           (4) Land shall not be attached for the same arrear for the longer term than five years from the commencement of the agricultural year next following the date of the attachment, but, if the arrear ids sooner discharged, the land shall be released and the surplus receipts if any, made over to the land-owner.

 

 

 

73.      Annulment of assessment of estate of holding: - (1) When an arrear of land-revenue has been due for a longer period than one month, and the foregoing processes are not deemed sufficient for the recovery thereof, the financial Commissioner may, in addition to or instead of all or any of those processes, order the existing assessment of the estate or holding in respect of which the arrear is due to be annulled.

           (2) The provisions of this section shall not be put in force for the recovery of an arrear of land revenue which has accrued on land--

           (a) while under attachment under the last foregoing section, or

           (b) while under the charge of the Court of Wards.

           (3) When the assessment of any land has been annulled, the Collector may, with the previous sanction of the Financial Commissioner, either manage the land himself or through an agent, or let it in farm to any person willing to accept the farm, for such term and on such conditions as may be sanctioned by the Financial Commissioner:

           Provided that the term for which land may be so managed or farmed shall not be longer than fifteen years from the commencement of the agricultural year next following the date of the annulment.

           (4) at some time before the expiration of that term the Collector shall determine the assessment to be paid in respect of the estate or holding for the remainder of the term of the current assessment of the district or tehsil, and, when that assessment has been sanctioned by the Financial Commissioner, shall announce it to the land-owner.

           (5) The land-owner may give notice to the Collector of refusal to be liable for the assessment within thirty days from the date on which the assessment was announced to him.

           (6) If notice is so given, the Collector may, with the previous sanction of the Financial Commissioner, take the estate or holding under direct management or farm it for the remainder of the term of the current assessment of the district or tehsil, or for any period within that term which the Financial Commissioner may fix.

           (7) When the assessment of a holding is annulled, the joint responsibility of the other land-owners of the estate for the land-revenue of that holding becoming due after the annulment shall be in abeyance until the new assessment takes effect.

           (8) The Financial Commissioner may direct that any contract made by the defaulter, or by any person through whom the defaulter claims, with respect to any land comprised in an estate or holding of which the assessment has been annulled shall not be binding on the Collector or his agent or farmer during the period for which the estate or holding remains under the management of the Collector or his agent or is let in farm.

 

74.      Proclamation of attachment or annulment of assessment and consequence of the proclamation: -  (1) When any land is attached under section 72, or when the assessment of any land has been annulled under the last foregoing section, the Collector shall make proclamation thereof.

           (2) No payment made by any person to the defaulter before the making of the proclamation on account of rent or any other asset in anticipation of the usual time for the payment shall, without the special sanction of the Collector, be credited to that person or relieve him from liability to make the payment to the Collector or his agent or farmer.

           (3) No payment made after the making of the proclamation on account of rent or any other asset of the estate or holding to any person other than the Collector or his agent or farmer shall be credited to the person making the payment or relieve him from liability to make the payment to the Collector or his agent or farmer.

 

75.      Sale of estate or holdings IV of: -When an arrear of land-revenue has accrued and the foregoing processes are not deemed sufficient for the recovery thereof, the Collector with the  previous sanction of the  1[ Commissioner ], may, in addition to, or instead of, all or any of those processes, and subject to the provisions hereinafter contained, sell the estate or holding in respect of which the arrear is due :

           Provided that land shall not be sold for the recovery of --

 
IV of  1872 : -

(a)   any arrear which has accrued while the land was under the charge of the Court of Wards, or was so circumstanced that the Court of Wards might have exercised jurisdiction over it under the provisions of section 35 of the Punjab Laws Act, 1872, clause (a), (b), (c) or (d); or

(b)   any arrear which has accrued while the land was under attachment under section 72 of this Act; or

(c)   any arrear which has accrued while the land was held under direct management by the Collector or in farm by any other person under section 73, after either an annulment of assessment or a refusal to be liable therefor.

 

76.      Effect of sale on incumbrances: - (1) Land sold under the last foregoing section shall be sold free of all incumbrances; and all grants and contracts previously made by any person other than purchaser in respect of the land shall become void as against the purchaser at the sale.

           (2) Nothing in sub-section  (1) shall affect: -

(a) a tenant’s right of occupancy, unless the right was created by the defaulter himself, or.

(b) any lease at fair rent, temporary or perpetual, for the erection of a dwelling-house

 

1Substituted by Punjab Act 45 of  1953 ; for the words “ Financial Commissioner”.

 

or manufactory or for a mine, garden, tank, canal, place of worship, or burial ground , so long, as the land continues to be used for the purpose specified in the

           lease, or

          

(c) any incumbrance, grant, contract, or right of occupancy specially saved by order of the Financial Commissioner and proclaimed as hereinafter provided.

 

77.      Proceedings against other immovable property of defaulter : - (1) If the arrear cannot be recovered by any of the processes hereinafter provided or if  the  1[ Commissioner ] considers the enforcement of any of those processes to be inexpedient, the Collector may, where the defaulter owns any other estate or holding, or any other  immovable property, proceed, under the provisions of this Act against that property as if it were the land in respect of which the arrear is due :

           Provided that no interest save those of the defaulter alone shall be so produced against, and no incumbrances created , grants made or contracts entered into by him in good faith shall be rendered invalid by reason only of his interests being proceeded  against.

           (2) When the Collector determines  to proceed under this section against immovable property  other than the land in respect of which  the arrear is due , he shall issue a proclamation prohibiting the transfer or charging of the property.

           (3) The Collector may at any time by order in writing withdraw the proclamation , and it shall be deemed to be withdrawn when either of the arrear has been paid or the interests of the defaulter in the property have been sold for the recovery of the arrear.

           (4)  Any private alienation of the property, or of any interest of the defaulter therein, whether by sale, gift, mortgage  or otherwise, made after the issue of the proclamation and before the withdrawal thereof shall be void.

 

1Substituted by Punjab Act  14 of  1953 for the  “Financial  Commissioner”.

          

(5) In proceedings against property under this section the Collector shall follow, as nearly as the nature of the property will admit, the procedure prescribed for the enforcement of process against land on which an arrear of  land-revenue is due.

 

78.      Remedies open to person denying his liability for an arrear : - (1) Notwithstanding anything in section  66, when proceedings are taken under this Act for the recovery of an arrear, the person against whom the proceedings are taken may, if he denies his liability for the arrear or any part thereof  and pays the same under protest made in writing at the time of payment and signed by him or his agent, institute a suit in a Civil Court  for the recovery of the amount so paid.

           (2) A suit under sub-section (1) must be instituted in a Court having jurisdiction in the place where the office of the Collector of the  district in which the arrear or some part thereof  accrued is situate.

 

Procedure in Sales

79.      Proclamation of sales : - (1) On the receipt of the sanction of the  1[ Commissioner ] to the sale of any immovable property, the Collector shall issue a proclamation of the intended sale, specifying --

           (a) the date, time and place of the sale ;

(b) the property to be sold, and, if it is an estate or holding, the land-revenue assessed thereon  or payable in respect thereof ;

(c) if the property is to be sold for the recovery of an arrear due in respect thereof, the incumbrances, grants, contracts, and rights of occupancy, if any, specially saved by order of the Financial Commissioner under section 76, sub-section (2), clause (c).

(d) if the property is to be sold otherwise than for the recovery of an arrear due in respect thereof any incumbrance, grant or contract to which the property is known to be liable ; and

 

1Substituted for the words “Financial Commissioner” by Punjab Act 26 of  1958.

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