Revenue Realisation chapter 11 The payment of the land revenue, including all arrears of land revenue, tenant, surety, defaulter etc.
The payment of the land revenue, including all arrears of land revenue, due in respect of the land. Liability for land revenue, section 168,
- In the case of unalienated land, the occupant or the lessee of the State Government.
- Alienated land, the superior holder liable.
- In case of land in the possession of tenant, such tenant, if he is liable to pay land revenue.
- Therefore under the relevant tenancy law, shall be primarily liable to the State Government.
Joint occupants and joint holders who are primarily liable under this section 168 shall be jointly and severally liable to pay.
Land Revenue recoverable by possession of land, Revenue Realisation
Land Revenue shall be recoverable from any person in possession of the land.
In case of default by any person. The any person who is primarily liable under this section 168 the land revenue, including arrears as aforesaid.
The person who is not liable but paid the revenue liabilities, such person shall be allowed credit for any payments. Which he may have duly made to the person who is primarily liable.
And shall be entitled to credit, for the amount recovered from him, in account with the person who is primarily liable.
Where person is a tenant, the amount recoverable from him shall not exceed the demands of the year in which the recovery is made.
Section 169 of Maharashtra Land Revenue, The claim of the State Government to any monies(money) other than arrears of land revenue.
But recoverable as a revenue demand under the provisions of Chapter 11 of Maharashtra Land Revenue. Shall have priority over all unsecure claims against any land or holder therefore.
The arrears of land revenue due on account of land shall be a paramount charge on the land and on every part therefore. And shall have precedence over any other debt, demand or claim whatsoever.
Whether in respect of mortagage, judgment-decree, execution or attachment, or otherwise howsoever, against any land or the holder thereof.
The State Government may make rules providing for the payment of land revenue in instalments and on dates. (The date hereinafter referred to as the “prescribed dates”).
Subsequent to the first day of the revenue year, and such rules may prescribe the persons to whom and the places where at such instalments shall be paid.
Dates on which land revenue falls due and is payable, Revenue Realisation
Section 170(1) The land revenue payable on account of a revenue year shall fall due on the first day of that year.
But except when temporary attachment and management of a village or share of a village is deemed necessary under the provisions of section 171.
Payment will be required only on the dates to be fixed as provided under sub-section (2).
Penalty for default in land revenue payment Maharashtra, Revenue Realisation
- If any instalment of land revenue or any part thereof is not paid within one month after the prescribed date.
- the Collector may in the case of a wilful defaulter impose a penalty not exceeding (twenty-five percent) of the amount not so paid.
- Or such amount as may be prescribed, whichever is higher.
- No such penalty shall be imposed for non-payment of any instalment.
- That payment of which is suspended by the order of the State Government, in respect of the period during which the payment remained suspended.
Arrear defaulter land revenue maharashtra, Revenue Realisation
Section 173 of Maharashtra Land Revenue Any land revenue due and not paid on or before the prescribed dates. Becomes there from an arrear, and the persons responsible for it under the provisions of section 168 or otherwise become defaulters.
Penalty for default of payment of land revenue maharashtra
Section 174 of Maharashtra Land revenue No such penalty shall be imposed for non-payment of any instalment. (the payment of which is suspended by the order of the State Government). in respect of the period during which the payment remained suspended.
If any instalment of land revenue or any part thereof is not paid within one month after the prescribed date.
The Collector may in the case of a wilful defaulter impose a penalty not exceeding twenty-five per cent of the amount not so paid. Or such amount as may be prescribed, whichever is
higher.
Process of recovery of arrears Maharashtra Land Revenue
An arrear of land revenue may be recovered by any or more of the following processes, that is to say:-
- (a) Recovered by serving a written notice of demand on the defaulter under section 178.
- (b) Revenue Recovered by forfeiture of the occupancy or alienated holding in respect of which the arrear is due under section 179.
- (c) by distraint and sale of the defaulter’s movable property under section 180.
- (d) Recovered by attachment and sale of the defaulter’s immovable property under section 181.
- (e) By attachment of the defaulter’s immovable property under section 182.
- (f) Recovered of revenue by arrest and imprisonment of the defaulter under sections 183 and 184.
- (g) In the case of alienated holding consisting of entire villages, or shares of villages. By attachment of the said villages or shares of villages under sections 185 to 190 (both inclusive).
Recovery of arrears Not permit the attachment and sale, Revenue Realisation
The processes specified in clauses (c), (d) and (e) of section 176 shall not permit the attachment and sale of the following, namely :-
(i) The necessary wearing apparel, cooking vessels, beds and bedding of
the defaulter, his wife and children.
And such personal ornaments as, in
accordance with the religious usage cannot be parted with by any woman.
(ii) Tools of artisans and, if the defaulter is an agriculturist, his
implements of husbandry, except an implement driven by mechanical
power.
And such cattle and seed as may, in the opinion of the Collector, be necessary to enable him to earn his livelihood.
As such and also such portion of the agricultural produce as in the opinion of the Collector, is necessary for the purpose of providing, until the next harvest.
For the due cultivation of the land and for the support of the holder and his family.
(iii) Articles set aside exclusively for the use of religious endowments.
(iv) Recovery of arrears Not permit the attachment and sale Houses and other buildings belonging to an agriculturist and occupied by him.
With the materials and sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment.
When notice of demand may issue
The Commissioner may from time to time make orders for the issue of such notices. And with the sanction of the State Government shall fix the costs recoverable from the defaulter as an arrear of revenue. And direct by what officer such notices shall be issued.
A notice of demand may be issued on or after the day following that on which the arrear accrues.
Forfeiture arrear Due under section 179
Occupancy or alienated holding for which arrear is due may be forfeited.
The Collector shall not declare any such occupancy or alienated holding to be forfeited-:
- Unless previously thereto the collector shall have issued a proclamation and written notices. Intended declaration manner provided by sections 192 and 193 for sales of immovable property.
- Until after the expiration of at least fifteen days from the latest date on which any of the said notices shall have been affixed as required by section 193.
Sale of perishable articles under section 196
Nothing in sections 192, 193, 194 and 195 applies to the sale of perishable articles.
Such articles shall be sold by auction with the least possible delay, in accordance with such orders as may from time to time be made by the Collector either generally or especially in that behalf.
When sale may be stayed under section 197
If the defaulter or any person on his behalf, pays the arrear in respect of which the property is to be sold.
And all other charges legally due by him at any time before the property is knocked down, to the person prescribed under section 170.
To receive payment of the land revenue due, or To the officer appointed to conduct the sale. Or if furnishes security under section 191, the sale shall be stayed.
Setting aside sales of moveables under section 206
Sales of moveables, except perishable articles, may be set aside on the ground of some material irregularity. Or
Mistake in publishing or conducting it if a person (on application made within seven days from the date of sale.) Proves to the satisfaction of the Collector that he has sustained substantial injury by reason thereof.
Bar of suit against certified purchaser under section 213
The certificate shall state the name of the person declared at the time of sale to be the actual purchaser.
And any suit brought in a civil court against the certified purchaser on the ground.
Ground that the purchase was made on behalf of another person not the certified purchaser. Though by agreement the name of the certified purchaser was used, shall be dismissed.
Purchase on nominal bid under section 220
Where at any sale held under the provisions of this Chapter. There is no bidder or the bids made are inadequate or nominal.
It shall be lawful for the Collector to authorise any of his subordinates to purchase such property.
Property on behalf of the State Government for such bid as such subordinate may make.
If the property so purchased is subsequently sold by the State Government within twelve years of the purchase.
The following amounts shall be recovered from the sale proceeds and the surplus, if any.
If any shall be paid to the person whose property has been sold, namely.
- Dues, that is, the principal outstanding with interest.
- Loss of revenue, if any, caused to the State Government. During the period the land remains with the State Government, and no person takes it on lease or otherwise.
- Actual expenditure incurred in the auction sale.
- Penalty equal to one-fourth of the principal.
Proviso of section 220 of Maharashtra Land, Revenue Realisation
If the property is not subsequently sold as aforesaid. It may be returned or granted on the tenure on which he held.
It immediately before its purchase by Government, as the case may be. To the defaulter on his paying the amounts specified in the previous proviso.
Paying amount specified at any time within a period of twelve years, from the date of purchase on behalf of the State Government.
Recovery of monies from surety under section 223, Revenue Realisation
Every person who may have become a surety under any of the provisions of this Code.
Or under any other enactment or any grant, lease or contract. Whereunder the sum secured is recoverable from the principal.
As an arrear of land revenue including a contractor referred to in clause (b) of sub-section (1) of section 221.
Contractor s/221(1) shall, on failure to pay the amount or any portion thereof, Which he may have become liable to pay.
Under the terms of his security bond be liable to be proceeded against, under the provisions of this Code as a revenue defaulter.
And all the foregoing provisions of this Chapter shall, so far as may be, be applicable to such person.