Report No. 12

73. The revenue laws relevant are:-

[Owing to the distribution of States before and after the S. R. C. Act it has not been possible to attempt a classification of these Acts on the basis of the States as they now exist. Some of these Acts apply in one or more States. The list is also not exhaustive.]

1. Madras City Land Revenue Act (XII of 1851), read with the Madras City Land Revenue (Amendment Act (VI of 1867)

2. Madras Revenue Recovery Act (II of 1864).

3. Bombay City Land Revenue Act (II of 1876).

4. Bombay Land Revenue Code (V of 1879).

5. Bengal Land-Revenue Sales Act (XI of 1859) read with the Bengal Land revenue Sales Act (VII of 1868).

6. Bengal Public Demands Recovery Act (III of 1913).

7. Calcutta Land Revenue, Act (XXIII of 1850).

8. Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 (I of 1951).

9. Assam Land Revenue Regulation, 1886 (I of 1886).

10. Bihar and Orissa Public Demands Recovery Act (IV of 1914).

11. Punjab Land Revenue Act (XVII of 1887).

12. Madhya Pradesh Land Revenue Code, 1954 (II of 1955).

13. Hyderabad Land Revenue Act (VIII of 1317 Fasli).

14. Mysore Land Revenue Code, 1888 (IV of 1888).

15. Madhya Bharat Revenue Administration and Ryotwari Land Revenue and Tenancy Act (66 of 1950).

16. Rajasthan Public Demands Recovery Act (V of 1952).

17. Rajasthan Land Revenue Act (XV of 1956).

18. Travancore-Cochin Revenue Recovery Act (VII of 1951).

19. Coorg Land and Revenue Regulation, 1899 (I of 1899).

20. Vindhya Pradesh Land Revenue and Tenancy Act 1953 (III of 1955).

74. The following analysis gives a summary of the remedies available for realisation of arrears of revenue in each of the States:

I. Madras Acts

1. Madras Revenue Recovery Act (II of 1864).

(i) Distress and sale of moveable property.

(ii) Attachment and sale of immoveable property or management of it.

(iii) Arrest and detention.

2. Madras City Land Revenue Act (XII of 1851) read with Madras City Land Revenue (Amendment) Act (VI of 1867).

(i) Distress and sale of moveable property.

(ii) Attachment and sale of immoveable property.

II. Bombay Acts

1. Bombay Land Revenue Code (V of 1879)

(i) Attachment and management of land.

(ii) Forfeiture of the occupancy or alienated holding.

(iii) Distress and sale of moveable property.

(iv) Sale of immoveable property.

(v) Arrest and imprisonment of the defaulter.

2. Bombay City Land Revenue Act (II of 1876).

(i) Distress and sale of moveable property.

(ii) Attachment and sale of immoveable property.

(iii) Arrest and detention.

III. West Bengal Acts

1. Bengal Public Demands Recovery Act (III of 1913)

(i) Attachment and sale of moveable property.

(ii) Attachment and sale or sale only of immoveable property.

(iii) Attachment of a decree.

(iv) Arrest and detention.

IV. Bihar Acts

1. Bihar and Orissa Public Demands Recovery Act (IV of 1914).

(i) Attachment and sale of moveable property.

(ii) Attachment and sale or sale alone of immoveable property.

(iii) Arrest and Detention.

V. Orissa Acts

1. Bihar and Orissa Public Demands Recovery Act (IV of 1914). As in Bihar.

2. Madras Revenue Recovery Act (II of 1864). As in Madras 1.

3. Central Provinces and Revenue Act (II of 1917).

(i) Arrest and detention

(ii) Attachment and sale of moveable property.

(iii) Attachment of estate, mahal or land and taking it under direct management.

(iv) Transferring the share of land to another co-sharer.

(v) Annuling the settlement of the estate, mahal or land.

(vi) Selling estate, mahal or land.

(vii) Attaching and selling other immoveable property.

VI. Madhya Pradesh Acts

1. Madhya Pradesh Land Revenue Code, 1954 (II of 1955)

(i) Attachment and sale of moveable property,

(ii) Attachment and sale of holding.

(iii) Attachment and sale of other immoveable property.

VII. Punjab Acts

1. Punjab Land Revenue Act (XVII of 1887).

(i) Arrest and imprisonment.

(ii) Distress and sale of moveable property.

(iii) Transferring the holding.

(iv) Attachment of the estate or holding.

(v) Annulment of the assessment.

(vi) Sale of the estate or holding.

(vii) Proceeding against other immoveable property.

VIII. Uttar Pradesh Acts

1. Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 (I of 1951) Sections 58 to 188 (chapters V to VIII) of the United Provinces Land Revenue Act, 1901 have been repealed by this Act.

(i) Arrest and detention.

(ii) Attachment and sale of moveable property,

(iii) Attachment and sale of the holding.

(iv) Attachment and sale of other immoveable property.

IX. Assam Acts

1. Assam Land Revenue Regulation (I of 1886).

(i) Sale of moveables.

(ii) Attachment of estate and management thereof.

(iii) Sale of estate.

(iv) Annulment of settlement.

(v) Attachment and sale of other immoveable property.

X. Mysore Acts

1. Mysore Land Revenue Code 1888 (IV of 1888).

(i) Forfeiture of the occupancy or alienated holding.

(ii) Distraint and sale of moveable property,

(iii) Sale of immoveable property,

(iv) Arrest and imprisonment.

(v) Attachment of holding (consisting of entire villages or shares of villages) and, management thereof.

XI. Madhya Bharat Acts

1. Madhya Bharat Revenue Administration and Ryotwari Land Revenue and Tenancy Act (66 of 1950).

(i) Attachment and sale of moveable property.

(ii) Attachment and sale of immoveable property (other than the land in respect of which the arrears have accrued).

(iii) Attachment and sale of the land.

(iv) Taking the land under direct management or letting it in farm.

XII. Travancore-Cochin Acts

1. Travancore-Cochin Revenue Recovery Act (VII of 1951).

(i) Distraint and sale of moveable property,

(ii) Attachment and sale of immoveable property.

XIII. Rajasthan Acts

1. Rajasthan Land Revenue Act (15 of 1956).

(i) Attachment and sale of moveable property,

(ii) Attachment of the land.

(iii) Transfer of such attached land to a co-sharer.

(iv) Sale of such attached land.

(v) Sale of other immoveable property.

2. Rajasthan Public Demands Recovery Act (V of 1952).

The same modes as in the Rajasthan Land Revenue Act (15 of 1956).

XIV. Hyderabad Acts

1. Hyderabad Land Revenue Act No. VIII of 1317 F.

(i) Distraint and sale of moveable property,

(ii) Distraint and sale of immoveable property,

(iii) Arrest and imprisonment,

(iv) Forfeiture of the occupancy.

(v) Temporary attachment of village or share of a village.

XV. Vindhya Pradesh Acts

1. Vindhya Pradesh Land Revenue and Tenancy Act, 1953 (III of 1955).

(i) Attachment and sale of moveable property,

(ii) Attachment and sale of the land in arrears.

(iii) Attachment and sale of other land.

(iv) Attachment and sale of other immoveable property.

XVI. Coorg Acts

1. Coorg Land and Revenue Regulation, 1899 (I of 1899).

(i) Arrest and imprisonment.

(ii) Distraint and sale of moveable property,

(iii) Attachment and sale of immoveable property.

75. The following revenue laws do not provide for arrest and detention of the defaulter in civil prison when the amount of revenue due is not paid-

1. Calcutta Land Revenue Act (XXIII of 1850).

2. Madras City Land Revenue Act (XII of 1851) read with Madras City Land Revenue (Amendment) Act (VI of 1867).

3. Assam Land Revenue. Regulation, 1886 (I of 1886).

4. Madhya Pradesh Land Revenue Code, 1954 (II of 1955).

5. Madhya Bharat Revenue Administration and Ryotwari Land Revenue And Tenancy Act (66 of 1950).

6. Rajasthan Land Revenue Act (15 of 1956).

7. Travancore-Cochin Revenue Recovery Act (VII of 1951).

8. Vindhya Pradesh Land Revenue and Tenancy Act, 1953, (III of 1955).