TNPSC VAO Basics Part 22: Basic information about Revenue Recovery Act - Study Materials Free Download

Basics of Tamil Nadu Revenue Recovery Act 1864 Study Materials Free Download

To collect the Land Revenue due from the pattadars, the provisions
of the Tamilnadu Revenue Recovery Act 1864 can be invoked, wherever
necessary. This Act enables the Revenue officials to realise the Land
Revenue by attaching the properties (both movable and immovable) of
the Pattadar. Process registers prescribed in this behalf (I to III) should
be maintained.

(a) Demands : Issue of :
Tahsildar / Revenue Inspector should ensure first that the
amount is due as per rules. No 1 demand notice signed by the competent
authority (Tahsildar/ Revenue Inspector) should be shown to the
defaulter. (RSO 41.6) when demands are issued, entries should be made
in Process Register No.I A date for return of the demand shall also be
fixed. If it could not be collected before the date fixed it may be extended.

b) Movables:
If inspite of the issue of demand, the pattadar does not remit the
Land Revenue, the Revenue Inspector shall first attach his movables after
sun rise and before sun set to the extent needed. (Section 15 of RR Act) .

This shall not include the following:-
1. Thali or ‘wedding ring’ connected with marriage and which cannot
be parted with by women.
2. One pair of plough bulls.
3. Door and windows.
4. Implements of husbandry.

On the day on which the property is distrained, the distrainer shall deliver a
copy of the demand in Form No.2 endorsing thereon a list of the property
distrained and the places, where they are kept safely. If there are animals,
they should be kept in cattle pounds and fed regularly. The feeding
charges etc., can be collected from he defaulter. If crops are attached,
they should be harvested at the appropriate time and stored safely.
The distrained property shall not be utilised otherwise. (SEC. 12 RR ACT)
If the ryot remits the amount before sale, it should be received and
the attached property returned to the defaulter. (Section 10 of RR Act).
The sale of attached movable property shall be conduced after giving
clear 15 days time from the date of approval of the notice of sale. (Section
22 of RR Act).

The sale notice in Form 3 should be served on the defaulter. This
should contain the details of properties to be sold, time, date and place of
auction. (Section 22 of RR Act).

The property should be sold in auction on the appointed day to the
highest bidder. If the amount fetched in the auction is higher than the
amount due including the feeding charges and other expenses, if any, the
remainder should be paid to the defaulter.(Sec.- 23)

The property should be delivered only after the entire amount is paid.
(Section 24)

c) Immovables:
The immovable property of the defaulter can be attached if there are
no movables. But before attachment, he must be served with a demand
notice in Form No.4. This should be served by delivering a copy to the
defaulter or to some adult member of his family at his usual place of
residence, or to his authorised agent or by affixing a copy thereof on some
conspicuous part of his last known residence or on some conspicuous part
of the land to be attached. (Section 25 of RR Act).
If no payment is made as per he demand, the immovable properties
shall be attached . The notice of attachment in Form No. 5 shall be served
on the defaulter besides affixing one on conspicuous part of the land. This
should be published in the District Gazette besides publication in the
village / area.

The notices in Form 7 intimating the date of sale should also be
served and published as in the case of notice in Form No. 5. This along
with the notice in Form No.7A should also be published in the District
Gazette.

The date of sale of the property should be fixed giving sufficient
time to the defaulter after the publication of notice in the District Gazette.
The notices should be published atleast one month before the sale,
1. in the Collector’s and Taluk offices, Police station and on some
conspicuous part of the land besides giving wide publicity in the
village. Sections 35 and 37 permit the tenants, and bonafide
mortgager of Land attached for arrears or about to be sold to gave
the land released on payment of dues, similarly, all persons not being
in possession of the land attached but claiming an interest therein
adverse to the defaulters are also given the option of releasing it by
payment of the arrear. Such persons should be allowed every
reasonable facility to save their interest on the land.

The sale shall be in public auction to the highest bidder and 15% of
the bid amount should be deposited by the bidders are, interalia, with
some of the conditions. If it is brought to the notice within thirty days from
the date of sale that there has been any irregularity the Revenue Divisional
Officer can set aside the sale and order resale. After this period, the sale
will be confirmed. A certificate of sale in Form No. 8 shall be issued to the
sale purchaser. A proclamation of sale in Form No.10 shall be published
in the District Gazette and in the Collectors/Taluk Offices. The lands sold
shall be free from encumbrances.

If, however, during the time of sale, none comes forward to
bid, the Government may themselves purchase the land. The provision
to purchase the land at a nominal price has been set aside by the
Supreme Court. The matter is under consideration of the Government .
Till a decision is taken the buying of the land at a nominal cost shall be
avoided.

When the sale fetch an amount lesser than the amount due or
when the land is bought in by the Government, the amounts due are to be
written off the accounts.

However when the amount fetched in the sale is higher than the
amount due to the Government from the defaulter and the amounts spent,
if any, in forcing the Revenue Recovery Act, there, shall be deducted and
the remainder, paid to the land holder. The irregularities and illegalities
to be avoided in the conduct of sale etc are appended to Chapter II.
(RSO VOLUME II).
Courtesy: http://www.tn.gov.in/