137. Land Revenue first charge on land.—
The land revenue assessed on any land shall be first charge on that land and on the rents and profits thereof.
138. Responsibility for payment of land revenue.—
(1) The following person shall be primarily liable for the payment of the land revenue assessed on a holding—
(a) in a Bhumiswami's holding the Bhumiswami;
(b) in a holding consisting of land leased by the State Government the lessee thereof.
(2) When there are more than one Bhumiswami or lessee in a holding, all such Bhumiswamis or lessees, as the case may be, shall be jointly and severally •liable to the payment of the land revenue on such holding.
139. Land revenue recoverable from any person, in possession.—
In case of default by any person who is primarily liable under Section 138, the land revenue, including arrears, shall be recoverable from any person in possession of the land :
Provided that such person shall be entitled to credit for the amount recovered from him in account with the person who is primarily liable.
140. Dates on which land revenue falls due and is payable.—
(1) The land revenue payable on account of a revenue year shall fall due on the first day of that year.
(2) The State Government may make rules providing for the payment of land revenue in instalments and on dates (hereinafter referred to as 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.
(3) The payment of land revenue to the person prescribed under sub-section (2) may be made in cash or may, at the cost of the remitter, be remitted by money order.
(4) Any period elapsing between the first day of the revenue year and any date fixed for the payment of land revenue by such rules shall be deemed to be a period of grace, and shall not affect the provisions of sub-section (1).
141. Definitions of "arrear" and "defaulter".—
Any land revenue due and not paid on or before the prescribed date becomes therefrom an arrear, and the persons responsible for it, whether under the provisions of Section 138 or Section 139 become defaulters.
142. Patel, Patwari, Gram Sabha or Gram Panchayat bound to give receipt.—
(1) Where a Patel, Patwari, Gram Sabha or Gram Panchayat receives a payment from any person on account of land revenue or on account of any sum of money recoverable as an arrear of land revenue he/it shall grant a receipt for such sum in the prescribed form.
(2) If any Patel, Patwari, Gram Sabha or Gram Panchayat fails to give a receipt as required by sub-section (1) such patel, patwari or in the case of Gram Sabha or Gram Panchayat the persons responsible for passing such receipt on behalf of such Gram Sabha or Gram Panchayat as the case may be, shall, on application of the payer, be liable by an order of the Tahsildar to pay a penalty not exceeding double the amount paid.
143. Penalty for default of payment of land revenue.—
If any instalment of land revenue or any part thereof is not paid within one month after the prescribed date the Sub-divisional Officer may in the case of a wilful defaulter, impose penalty not exceeding *[* * *] the amount, not so paid :
(1. Omitted by C.G. Act No. 32 of 2013, w.e.f. 19-8-2013.)
Provided that no such penalty shall be imposed for the non-payment of any instalment, the payment of which has been suspended by the order of . Government, in respect of the period during which the payment remained suspended.
144. Remission or suspension of land revenue on failure of crops.—
(1) The State Government may grant remission or suspension of land revenue in years in which crops have failed in any area or in which crops could not be grown in any area in consequence of any order made under any law by a competent authority, and such remission or suspension shall be determined in accordance with rules made under this Code.
(2) No appeal or revision shall lie against any order passed by a Revenue Officer under such rules and no suit shall lie in a Civil Court to contest any such order.
145. Certified account to be evidence as to arrear and defaulter.—
(1) A statement of account, certified by the Collector or by the Tahsildar shall, for the purpose of this Chapter, be presumed to be correct statement of the arrears payable to Government or its amount, and of the person who is the defaulter, until the contrary is proved.
(2) No notice to defaulter shall be necessary before drawing up the statement referred to in sub-section (1).
146. Notice of demand.—
A Tahsildar or Naib Tahsildar may cause a notice of demand to be served on any defaulter before the issue of any process under Section 147 for the recovery of an arrear.
147. Process for recovery of arrear.—
An arrear of land revenue payable to Government may be recovered by a Tahsildar by any one or more of the following processes
(a) by attachment and sale of movable property;
(b) by attachment and sale of the holding on which arrear is due and where such holding consist of more than one survey number or plot number by sale of one or more of such survey number or plot numbers as may be considered necessary to recover the arrears :
Provided that no holding shall be sold for the recovery of any dues of a co-operative society without first exhausting the procedure prescribed in Section 154-A;
(bb) by attachment of holding on which arrear is due and letting the same under Section 154-A;
(bbb) by attachment of any other holding belonging to the defaultei which is used for the purposes of agriculture and letting the same under Section 154-A;
(c) by attachment and sale of any other immovable property belonging to the defaulter :
Provided that the process specified in clauses (a) and (c) shall noi permit the attachment and sale of the following, namely :—
(i) the necessary wearing apparel, cooking vessels, beds, anc bedding of the defaulter, his wife and children, and sucf 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 Tahsildar, be necessary to enable him to earn his livelihood as such;
(iii) articles set aside excessively for the use of religious endowments;
(iv) house and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for the enjoyment) belonging to an agriculturist and occupied by him :
Provided further that the process specified in clause (b) shall not permit attachment and sale of holding where the defaulter holds,—
(i) six hectares or less than six hectares of land in the Scheduled Area; or
(ii) four hectares or less than four hectares of land in other areas.
Explanation.—
For the purpose of this proviso, "Scheduled Area" means any area declared to be Scheduled Area within the State of ' Chhattisgarh under paragraph 6 of the Fifth Schedule to the Constitution of India.
148. Costs recoverable as part of arrear.—
The cost of serving a notice of demand under Section 146 or of issuing and enforcing any process in Section 147 shall be recoverable as part of the arrear in respect of which the notice was served or the process was issued.
149. Enforcement of processes in other districts.—
The processes specified in clauses (a) and (c) of Section 147 may be enforced either in the district in which the default has been made or in any other district
150. Payment under protest and suit for recovery.—
(1) If proceedings are taken under this Chapter against any person for the recovery of an arrear of land revenue, he may, at any time before the property is knocked down at a sale, pay the amount claimed and may, at the same time, deliver a protest signed by himself or by his authorised agent to the Revenue Officer taking such proceedings, and thereupon they shall be stayed.
(2) Any person complying with the provisions of sub-section (1) may, notwithstanding anything contained in Section 145, apply to the Sub-Divisional Officer that nothing was due or that the amount due was less than the amount for the recovery of which proceedings were taken and the Sub-Divisional Officer shall decide the objection so raised.
(3) No appeal shall lie against the order of the Sub-Divisional Officer passed under sub-section (2), but the person concerned may institute a civil suit for the recovery of the sum of part thereof paid under protest.
151. Application of proceeds of sale.—
(1) The proceeds of every sale under this Chapter shall be applied, firstly, in satisfaction of the arrears on account of which the sale was held and of the expenses of such sale, secondly, to the payment of any arrears of ceases due by the defaulter under any law for the time being in force in the region concerned, thirdly, to the payment of any other arrears payable to the State Government by the defaulter, and fourthly to the payment of any arrears due by the defaulter to-a Co-operative Society, and the surplus, if any, shall then be payable to him, or where there are more defaulters than one, to such defaulters according to their respective shares in the property sold:
Provided that the surplus shall not be paid to the defaulter or defaulters until after the expiry of two months from the date of the sale in the case of movable property from the date of the confirmation of sale in the case of immovable property.
(2) Notwithstanding anything in sub-section (1), the proceeds of sale under clause (c) of Section 147 shall be applied first to the payment of arrears of land revenue payable by the defaulter for the immovable property sold up to the date of the sale, and the surplus, if any, shall be applied in accordance with sub¬section (1).
152. Land sold for arrears to be free from encumbrances.—
(1) Unless the Sub-Divisional Officer in ordering the sale otherwise directs, purchaser of the land sold for arrears of land revenue due in respect thereof, shall acquire it free of al1 encumbrances imposed on it, and all grants and contracts made in respect of it, by any person other than the purchaser.
(2) Any transfer, grant or contract in respect of trees or the produce of trees which are or at any time have been the property of the Bhumiswami of the land in which they stand, shall be deemed to be a grant or contract made in respect of such land within the meaning of sub-section (1).
153. Purchaser's title.—
Where immovable property is sold under the provisions of this Chapter and such sale has become absolute, the property shall be deemed to have vested in the purchaser from the time when the property is sold and not from the time when the sale becomes absolute.
154. Purchaser not liable for land revenue due prior to sale.—
Notwithstanding anything in Section 138, or Section 139, the person named in the certificate of purchase shall not be liable for land revenue payable in respect of the land for any period previous to the date of the sale.
154-A. Powers of the Tahsildar to let out the holdings in respect of which arrear is due other holding of the defaulter.—
(1) Where the arrear of land revenue is due in respect of a holding or where any money is recoverable in the same manner as an arrear of land revenue under Section 155, the Tehsildar may, notwithstanding anything contained in this Code, after attachment of holding under clause (b) for the recovery of dues of a co-operative society, or clause (bb) or clause (bbb) of Section 147 as the case may be, let out the holding on which arrear is due or any other holding belonging to the defaulter which is used for the purpose of agriculture to any person other than the defaulter for a period not exceeding ten years commencing from the first day of agricultural year next following upon such terms and conditions as the Collector may fix :
Provided that the holding attached for the recovery of the dues of a co¬operative society shall be let out for a period not exceeding ten years :
Provided further that any land of a holding of a Bhumiswami belonging to a member of a tribe which has been declared to be an aboriginal tribe under sub¬section (6) of Section 165, shall not be let out to any person other then a member of such tribe.
(2) Nothing in this section shall affect the liability of any person who may be liable under this Code for the payment of the arrears of land revenue or of any money recoverable in the same manner as an arrear of land revenue under Section 155.
(3) Upon the expiry of the period of lease the holding shall be restored to the person concerned free of any claim on the part of the State Government for the arrears in respect of such holding or free of any claim on the part of the State Government or any other authority whatsoever for the moneys recoverable in the same manner as an arrear of land revenue under Section 155 for the satisfaction where of the same was let out under sub-section (1):
Provided that nothing in this sub-section shall apply to the holding attached and let out for the recovery of the dues of a co-operative society where the dues for the satisfaction were of the same was let out under sub-section (1) are not fully satisfied on the expiry of the period of lease.
155. Moneys recoverable as an arrear of land revenue.—
The following moneys may be recovered, as far as may be, under the provisions of this Chapter in the same manner as an arrear of land revenue :—
(a) except such charges as are included in the land revenue under sub-section (2) of Section 58, all rents, royalties, water rates, cesses, fees, charges, premia, penalties, fines and cost payable or leviable under this Code or any other enactment for the time being in force;
(b) all moneys falling due to the State Government under any grant, lease or contract which provides that they shall be recoverable in the same manner as an arrear of land revenue;
(bb) all moneys guaranteed by the State Government to the extent of amount guaranteed under a contract of guarantee which provides that they shall be recoverable in the same manner as an arrear of land revenue;
(c) all sums declared by this Code, or any other enactment for the time being in force to be recoverable in the same manner as an arrear of land revenue; and
(d) any sum ordered by a liquidator appointed under any law relating to Co-operative Societies in force for the time being in any region of the State to be recovered as a contribution to the assets of a society or as the cost of liquidation:
Provided that no action shall be taken on application for recovery of a sum specified in clause (d), unless such application is accompanied by a certificate signed by the Registrar appointed under such law that the sum should be recovered as an arrear of land revenue;
(e) all moneys becoming payable to the Chhattisgarh State Agro¬Industries Development Corporation, Limited—
(i) on account of penalty, cost of agricultural implements or other materials sold by the Corporation to agriculturists for the purpose of agriculture or improvement of land or otherwise, under any agreement of sale of such implements or materials by the said Corporation;
(ii) in repayment of any loan advanced by the said Corporation or of any amount due to the said Corporation under any lease, contract, or agreement with or any other dealing of the said Corporation:
Provided that no action shall be taken on application for recovery of a sum specified in this clause, unless such application is accompanied by a certificate signed by the Managing Director of the said Corporation that the sum should be recovered as an arrear of land revenue;
(f) all moneys becoming payable to the Chhattisgarh Laghu Udyog Nigam Limited and the Chhattisgarh Audyogik Vikas Nigam Limited—
(i) on account of service charge, penalty, interest, cost of machinery or other materials sold by the said Nigams to entrepreneurs for the purpose of establishing, expanding or running an industry or for any other purpose ancillary to an industry under any agreement of sale on hire purchase or otherwise of such machinery or materials by the said Nigams;
(ii) on account of rent or cost of building hired out or sold, as the case may be, by the said Nigams under any lease, contract or agreement;
(iii) in repayment of any loan advanced by the said Nigams, or of any amount due to the said Nigams under any lease, contract or agreement with or any other dealing of the said Nigams:
Provided that no action shall be taken on application for recovery of a sum specified in this clause unless such application is accompanied by a certificate signed by the Managing Director of the said Nigam that the said sum should be recovered as an arrear of land revenue;
(g) all moneys becoming payable to the Chhattisgarh Lift Irrigation Corporation Corporation Limited on account of-
(i) construction charges of the tube-wells;
(ii) water rates for the water supplied for the purpose of irrigation from any Lift Irrigation Schemes;
(iii) any sum due to the said Corporation under any lease, agreement or contract executed with the said Corporation:
Provided that no action shall be taken on application for recovery of a sum specified in this clause unless such application is accompanied by a certificate signed by the Managing Director of the said Corporation that the said sum should be recovered as an arrear of land revenue.
156. Recovery of moneys from surety.—
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 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 in the same manner as for an arrear of land revenue.