Modes of Recovery of Arrear under Assam Land Revenue Regulation, 1886


Modes of Recovery of Land Revenue

Another important provision of the Assam Land Revenue Regulation, 1886 is about the different modes or methods of recovery of arrear.

The revenue which is calculated in the settlement operation must be entered in the Jamabandi or Record-of-Rights, which we also discussed in the Settlement Operation and Resumption of the Regulation. It is the duty of the owner to pay the revenue.

If such land revenue is not paid on the date when it falls due, it will be referred to as an ‘Arrear’ of Revenue as per Section 67(a) of the Regulation, and the person who is liable to pay such arrear is called a ‘Defaulter’ as per Section 67(b) of the Regulation.

Finally, the estate in respect of which the revenue is not paid (due) is called the ‘Defaulting Estate or Land’.

When a Defaulter does not voluntarily pay the arrear on time, coercive measures are resorted to, and a penalty not exceeding Rupee 1 may be levied upon the defaulter under Section 68(1).

Similarly, a notice of demand under Section 68(2) is issued before resorting to coercive measures. The notice of demand is generally issued by-

(a) Deputy Commissioner

(b) Sub-Divisional Officer

(c) Tahsildar, as the case may be under Section 68 of the Regulation

The various modes of recovery of arrears on land revenue are:-

1. Attachment and Sale of Movables under Section 69:

Modes of Recovery of Land Revenue

Section 68 lays down that to recover an arrear, so much of a defaulter’s movable property may be attached and sold as a will or as nearly maybe, defray the arrear.

The processing fee and the penalty fee of Rupee 1.00 mentioned in Section 68 of the Regulation are also realized along with the arrear.

Rules framed under the regulation have been given some supplementary directions as to where and how the sale of the movables may be held.

Following movables, cannot be attached and sold for arrear:-

(i) Necessary wearing apparel

(ii) Implements of husbandry

(iii) Tools of Artisans

(iv) Materials of houses and other buildings belonging to and occupied by agriculturists

(v) Cattle or seed grain

2. Attachment of a Defaulting Estate under Sections 69A & 69B:

A defaulting temporary estate may itself be attached by the Deputy Commissioner with the sanction of the commissioner for recovery of the arrear. He may take it into his own management or let it on the farm.

The settlement holder shall be excluded from possession and the rents and profit from the estate then maybe collected by Deputy Commissioner or person to whom it islet in the farm.

The revenue generated is used to pay the current revenue and in discharging the arrear. If after 5 years, the entire has not been discharged, then the previous sanction of the state government will have to be taken.

Similar action can also be taken for a defaulting estate belonging to a religious institution under Section 69B after consultation with the managing committee of the institution and with the previous sanction of the commissioner.

Other estates under the same religious instruction within the same district may also be attached and the proceeds from such estate shall go into the recovery of arrears, payment of government (revenues) dues and any surplus shall go to the daily worshippers.

Here, after 2 years, if the entire arrear is not discharged, the previous sanction of the state government will have to be taken.

3. Sale of a Defaulting Estate under Sections 70-88:

Sale of Defaulting Estate

If the Government is unable to recover the arrear even after the sale of attachments of the defaulting land, then the government will sell the defaulting land, through auction by Deputy Commissioner, under Section 70.

The sale of defaulting land/estate can be discussed in the following parts:-

(i) Notice of Sale (section 72):