163. Land revenue to be the first charge. -

(1) The land revenue assessed on any holding shall  be the first charge on such holding, and also on trees or buildings standing thereon or the rents,  profits or produce thereof.  

(2) The claim of the State Government in respect of any other sum recoverable as arrears of land  revenue shall have priority over all unsecured claims on any land against the holder thereof. 

164. Bhumidhars to be jointly and severally liable. -

All co-bhumidhars of any holding shall be  jointly and severally liable to the State Government for the payment of land revenue for the time  being assessed thereon and all persons succeeding whether by devolution or otherwise to the  interest of such bhumidhars shall be liable for all arrears of land revenue due in respect of such  land.  

165. Land Revenue when becomes due and payable.-

The land revenue leviable in respect of an  agricultural year shall become due on the first day of that year, and shall be payable at such times,  in such instalments, to such persons, at such places and in such manner as may be prescribed. 

166 Arrangements for collection of land revenue. -

The State Government may make such  arrangement and employ such agency for the collection of land revenue as it may deem fit. 

167. Defaulters. -

Any land revenue due and not paid on or before the date specified in section  165 becomes there from an arrear and the persons liable for its payment shall become defaulters. 

168. Certified account to be evidence of arrears. -

A statement of account certified by the  Tahsildar shall, for the purposes of this Chapter, be conclusive evidence of the existence of the  arrear of land revenue, of its amount and of the person who is the defaulter. 

169. Writ of demand. -

As soon as an arrear of land revenue has become due, a writ of demand  may be issued by the Tahsildar against the defaulter calling upon him to appear or to pay the  amount within a time to be specified.  

170. Process for recovery of arrears.-

(1) An arrear of land revenue remaining unpaid within the  time specified in the writ of demand, may be recovered by any one or more of the following  processes, namely-  

(a) by arrest and detention of the defaulter;  

(b) by attachment and sale of his movable property including agricultural produce; 

(c) by attachment of any bank account or locker of the defaulter;  

(d) by attachment of the land in respect of which the arrear is due;  

(e) by lease or sale of the land in respect of which the arrear is due;  

(f) by attachment and sale of other immovable property of the defaulter;  

(g) by appointing a receiver of any property, movable or immovable, of the defaulter. 

Explanation. -

For the removal of doubts, it is hereby declared that two or more processes  hereinbefore mentioned may be issued and enforced simultaneously or one after the other.  (2) Sums of money recoverable as arrears of land revenue, but not due in respect of any specific  land, may be recovered by processes under this section from any immovable property of the  defaulter including any holding of which he is a bhumidhar.  

171. Arrest and detention.-

(1) Any person committing default in payment of an arrear of land  revenue may be arrested and detained in custody in the Tahsil lock-up and if there is no such lock up, at such other place as may be prescribed, for a period not exceeding fifteen days, unless the  arrears are sooner paid.  

(2) Notwithstanding anything contained in sub-section (1), no person shall be liable to arrest or  detention for an arrear of land revenue, where and for so long as such person- 

(a) is a Woman or a minor, or a senior citizen of 65 years or more, or a person as referred to in  section 95(1) (a);  

(b) belongs to the Armed Forces of the Union;  

(c) is exempt under section 133, 135 or 135-A of the Code of Civil Procedure, 1908.

(3) No person shall be detained in custody under this section, unless the officer issuing the arrest  warrant has reason to believe that the process of detention will compel the payment of the whole  or a substantial portion of the arrears.  

(4) The officer issuing the arrest warrant may withdraw such warrant, if the defaulter pays or  undertakes to pay the whole or substantial portion of the arrears and furnishes adequate security  therefor.  

(5) Notwithstanding anything contained in sub-section (1), no defaulter shall be arrested, unless  the amount sought to be recovered exceeds fifty thousand rupees.  

172. Attachment and sale of movable property.-

(1) The Sub-Divisional Officer may attach and  sell movable properties of the defaulter including agricultural produce.  

(2) The following properties shall be exempted from attachment under sub-section  (1) and sale under sub-section (5), namely-  

(a) 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;  

(b) tools of a village artisan 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 attaching officer be necessary to enable him to earn his livelihood as such; 

(c) articles set apart exclusively for the use of religious worship.  

Explanation -I.

For the purposes of this sub-section, the expression “agriculturist” means a  person who cultivates the land personally and who depends for his livelihood mainly on the  income from agricultural land.  

Explanation -II

For the purposes of Explanation I, a person shall be deemed to cultivate land  personally, if he cultivates land-  

(a) by his own labour;  

(b) by the labour of any member of his family; or  

(c) by servants or labourers on wages payable in cash or in kind or both.  

(3) Where any movable property is attached by actual seizure and the defaulter furnishes security  to the satisfaction of the attaching officer, the property so attached shall be left in the custody of  the defaulter. In case the defaulter is not available at the time of the attachment or if he is  available but fails to furnish security to the satisfaction of the attaching officer, the attached  property may be left in the custody of any responsible person who is willing to undertake its  custody:  

Provided that in the case of live-stock, it may be removed to the nearest pound if neither  the defaulter furnishes such security nor any responsible person is willing to undertake its custody. 

(4) The person who undertakes the custody of any movable property under subsection  (3) shall execute a bond (supurdnama) in the prescribed form (which shall be exempt from stamp  duty) and shall preserve and maintain such property and produce it wherever required. The  supurdar shall be liable for all damages or loss caused to the property given in his custody or for  failure to produce it when required. Such damages or loss shall be determined by the Sub Divisional Officer and shall be recoverable from the supurdar as arrears of land revenue. 

(5) If the amount of arrears is not paid within a period of thirty days from the date of attachment  of movable properties under this section, the Sub-Divisional Officer may sell the same in the  manner prescribed.  

173. Attachment of bank account and locker of the defaulter.-

The attachment of any bank  account of the defaulter shall, so far as possible, be made by serving a garnishee order on the  manager in charge of the branch of the bank concerned in the manner laid down in Rules, 46, 46-  A and 46-B of Order XXI contained in the First Scheduled to the Code of Civil Procedure, 1908,  and in the case of a locker hired by the defaulter, the same shall be sealed in the presence of such  manager who shall, thereafter, await further orders of the Sub-Divisional Officer regarding  preparation of inventory of its contents and their ultimate disposal.  

174. Attachment of holding.-

(1) The Collector may attach any land in respect of which any  arrears of land revenue is due.  

(2) Where the amount of arrears in respect of which attachment was made under sub-section (1) is  paid, such attachment shall stand withdrawn.  

(3) If the amount of arrears is not paid within a period of thirty days from the date of such  attachment, the Collector may proceed in accordance with the provisions of section 175 or section  176, as the case may be.  

175 Lease of holding. -

(1) Where any land is attached under section 174 the Collector may,  notwithstanding anything contained in this Code, but subject to such conditions as may be  prescribed, let out the same for such period not exceeding ten years (commencing from the first  day of July next following) as he deems fit, to any person other than the defaulter.  

(2) The person to whom any land is let out under sub-section (1) shall be bound to pay the whole  of the arrears due in respect of such land and to pay the land revenue, during the period of lease, at  the rate payable by the defaulter in respect of such land immediately preceding its attachment. 

(3) If during the period of lease, the lessee commits default in payment of any amount due under  the lease, and no other person is to take the land on lease for the remaining period thereof, then  such amount may be recovered from such lessee by any one or more of the processes mentioned  in section 170 and the lease shall be liable to be determined.  

(4) Upon the expiry of the period of lease, the land shall be restored to the tenure holder  concerned free of any claim on the part of the State Government for any arrear of revenue in  respect of such land.  

176. Sale of holding.-

(1) Where a suitable person is not forthcoming to take on lease the land  attached under section 174, or where the lease of such land is determined under section 175, the  Collector may sell the whole or any part of such land in such manner as may be prescribed and  appropriate the sale proceeds in accordance with section 200.  

(2) The Collector shall report to the Board of Revenue every sale of land under sub-section (1). 

177. Attachment and sale of other immovable property.-

Notwithstanding anything contained  in any law for the time being in force, the Collector may realize any arrears of land revenue by  attachment and sale of the interest of a defaulter in any other immovable property belonging to  such defaulter:  

Provided that the house or other building (with materials and sites thereof) and the land  immediately appurtenant thereto belonging to an agriculturist and occupied by him shall be  exempted from attachment under this section.  

Explanation.-

For the purposes of this section, the expression ‘agriculturist’ shall have the  meaning assigned to it in section 172.  

178. Appointment of receiver.-

(1) Where any arrear of land revenue is due from any defaulter,  the Collector may by order-  

(a) appoint, for such period as he may deem fit, a receiver of any movable or immovable property  of the defaulter;  

(b) remove any person from the possession or custody of the property and commit the same to the  possession, custody or management of the receiver;  

(c) confer upon the receiver all such powers as to brining and defending suits and for the  realization, management, protection, preservation and improvement of the property, the collection  of the rents and profits thereof,  the application and disposal of such rents and profits, and the execution of documents, as the  defaulter himself has, or such those powers as the Collector thinks fit.  

(2) Nothing in this section shall authorise the Collector to remove from the possession or custody  of property any person to whom the defaulter has not a present right to remove.  (3) The Collector may, from time to time, extend the duration of appointment of the receiver. 

(4) No order under sub-section (1) or sub-section (3) shall be made except after giving notice to  the defaulter to show cause, and after considering any representation that may be received by the  Collector in response to such notice.  

Provided that an interim order under sub-section (1) or sub-section (3) may be made at any  time before or after the issue of such notice.  

Provided further that where an interim order is made before the issue of such notice, the order  shall stand vacated, if no notice is issued within two weeks from the date of the interim order. 

(5) The provisions of Rules 2 to 4 of Order XL contained in the First Schedule to the Code of  Civil Procedure, 1908 shall mutatis mutandis apply in relation to a receiver appointed under this  section.  

(6) The receiver shall function subject to the control of Collector and furnish such  information, returns or statements as the Collector may deem fit.  

(7) The Collector may by order passed in writing and without assigning any reason,  remove any receiver at any time before the expiry of the term of such receiver and  appoint any other person as receiver in his place, if he is satisfied that continuance  of that receiver shall not be desirable or expedient on ground of inefficiency, gross  negligence, wilful default, disobedience, misconduct, serious omission, or misappropriation of any  property. A person removed from the receivership under this section shall not be entitled to claim  any damages or compensation on the ground of his removal.  

(8) The Collector shall have power to determine, after giving opportunity to the receiver, what  loss, if any, has been caused by the wilful default, disobedience, misconduct, serious omission or  gross negligence of, or on account of any misappropriation by the receiver and to recover the  amount of loss from receiver as an arrear of land revenue.  

(9) The rent, profits or any other income from the property shall, after defraying the expenses of  management including the remuneration of the receiver, be adjusted towards discharge of the  arrears, and the balance, if any, shall be paid to the defaulter.  

(10) As soon as the arrears are discharged under sub-section (9) or otherwise, the Collector shall  restore the property to the defaulter.  

179. Procedure of recovery. -

For the purposes of collection of land revenue or other dues  recoverable as arrears of land revenue, in accordance with this Chapter, the recovery officer shall  follow such procedure as may be prescribed.  

180 Recovery of costs and collection charges. -

(1) The costs of any of the processes mentioned  in sections 170 to 178 including costs of arrest and detention shall be such as may be prescribed. 

(2) The State Government may impose collection charges at a rate, not exceeding ten percent of  the amount due, as may be prescribed;  

Provided that no collection charges shall be payable if the amount due is paid before arrest of the  defaulter or before sale of the attached property, as the case may be.  

(3) Such costs and collection charges may be added to and be recoverable in the same manner as  an arrear of land revenue.  

181. Recovery proceedings against legal representatives etc.-

(1) If at any time before or after  the commencement of any proceedings for the recovery of any arrears of land revenue under this  Chapter, the defaulter dies, the proceedings(except arrest and detention) may be commenced or  continued against the legal representatives of the defaulter as if the legal representatives were  themselves be defaulter: 

Provided that such legal representatives shall be liable only to the extent of the property of  the deceased which has come to his or her hands.  

(2) Where any person has become surety for the amount due from the defaulter, he may be  proceeded against under this Chapter as if he were himself be defaulter.  

 

ATTACHMENT AND SALE OF IMMOVABLE PROPERTIES  

182.Attachment of immovable property.-

(1) Every process of attachment of any immovable  property under section 174 or section 177, or for lease of any land under section 175 shall be  issued by the Collector.  

(2) Every such attachment shall be effected in the manner prescribed in Order XX], Rule 54 of the  First Schedule to the Code of Civil Procedure, 1908.  

183. Objection against attachment.-

(1) Where any claim is preferred by any person other than  the defaulter or any person claiming under him in respect of any property attached under this  Chapter, the Collector may, after an inquiry, held after reasonable notice, admit or reject such  claim:  

Provided that no such claim shall be entertained:  

(a) where, before the claim is preferred, the property attached has already been sold; or 

(b) where the Collector considers that the claim is designedly or unnecessarily delayed; or  71

(c) where the claim is preferred after 30 days from the date of attachment.  

(2) The person against whom an order is made under sub-section (1) may, within sixty days from  the date of the order, prefer an appeal before the Commissioner to establish the right which he  claims to the property attached but subject to the result of such appeal, if any, the order of the  Collector shall be final.  

184. Proclamation of sale.-

(1) Where any immovable property is sought to be sold  under the provisions of this Chapter, the Collector or an Assistant Collector authorised by him,  shall issue a proclamation of the intended sale in the form prescribed, specifying therein- 

(a) the details of the property sought to be sold;  

(b) the estimated value, reserve price and circle rate of such property;  

(c) the land of revenue, if any, payable therefor;  

(d) the encumbrances, if any;  

(e) the amount of arrears for the recovery of which the property is sought to be sold; 

(f) the date, time and place of the intended sale; and  

(g) such other particulars as the Collector may think necessary.  

(2) Where the area of the land sought to be sold exceeds 5.0586 hectares, a single  proclamation may be issued under sub-section (1), but the actual sale shall be made  in lots of 1.26 hectares or more.  

(3) No sale shall take place until the expiry of twenty-one days from the date on which the  proclamation is issued under this section.  

(4) A copy of the proclamation shall be served on the defaulter.  

185. Affixation of proclamation.-

A copy of the sale proclamation referred to in section 184 shall  be affixed in each of the following places:-  

(a) the office of the Collector;  

(b) the office of the Tahsildar of the tahsil in which the property is situate;  

(c) some other public building in the village or the area in which the property is situate; 

(d) the dwelling house of the defaulter.  

186. Sale when and by whom made. -

(1) Every such sale shall be made by the  Collector or by the Assistant Collector authorized by him.  

(2) No sale shall take place on a Sunday or other holiday notified for State Government offices. 

(3) The Sale Officer may, from time to time, postpone the sale for any sufficient reason. 

(4) Where a sale is postponed for a period longer than twenty one days, or where the property is  resold for default in payment of the purchase money, a fresh proclamation shall be issued in the  form prescribed for the original sale.  

187. Stoppage of the sale.-

If the defaulter pays the arrears in respect of which the property is to  be sold together with the cost of the process at any time before the date fixed for the sale, the  officer conducting the sale shall stop such sale.  

188. Prohibition to bid. -

(1) No officer having any duty to perform in connection with any such  sale and no person employed by or subordinate to such officer shall, directly or indirectly, bid for  or acquire or attempt to acquire the property sold or any interest therein.  

(2) Where no bid is offered up to the amount for which the sale has been ordered, the Collector  may order for bid up to the amount of such arrears.  

189 Deposit by purchaser and re-sale on default.-

(1) The person declared to be the purchaser  shall be required to deposit immediately twenty-five per cent of the amount of his bid, and in  default of such deposit, the property shall be forthwith re-sold, and such person shall be liable for  the expenses incurred on the first sale and any deficiency in price occurring on re-sale, and the  same may be recovered from him by the Collector as if the same were an arrear of land revenue.  

(2) A deposit under sub-section (1) may be made either in cash or by a demand draft (issued by a  scheduled bank) or partly in cash and partly by such draft.  

Explanation. -

For the purposes of this section, the expression “demand draft’ includes a banker’s  cheque.  

190. Deposit of purchase money.-

The balance amount of the purchase money shall be paid by  the purchaser on or before the fifteenth day from the date of the sale in the office of the Collector  or at the district treasury or sub-treasury, and in case of default-  

(a) the property shall be re-sold; and  

(b) the deposit made under section 189 shall be forfeited to the State Government. 

191. Auction sale of land held by Scheduled Caste or Scheduled Tribe.- 

Where the right, title or interest of a person belonging to a scheduled caste or scheduled tribe in  any land is sold by public auction under or in accordance with the provisions of this Code, and  any other person belonging to such caste or tribe pays an amount equal to the amount of the  highest bid and a sum equal to one percent amount of the purchase money for payment to the  purchaser, within a period of thirty days from the date of such auction, then, notwithstanding  anything contained in any other provision of this Code or any other law for the time being in  force, the person so offering the amount shall be entitled to preference in the matter of sale over  and above any person not belonging to such caste or tribe:  

Provided that if there are more persons than one making such deposit, bids shall be called  from them on the spot, and the highest bidder shall be entitled to such preference.  Provided further that where the auction sale in favour of highest bidder is not confirmed due  to the preference under this section, he shall be entitled to receive back the money deposited by  him plus an amount equivalent to one percent of such money deposited for that purpose. 

192. Application to set aside the sale on deposit of arrears.-

(1) Any person whose holding or  other immovable property has been sold under this Chapter may, at any time within thirty days  from the date of sale, apply to the Collector for setting aside the sale, on his depositing, in the  office of the Collector or at the district treasury or sub-treasury-  

(a) for payment to the purchaser, a sum equal to one percent of the purchase money; and 

(b) for payment on account of the arrear, the amount specified in the sale proclamation, less any  amount which may, since the date of such proclamation, have been paid on that account; 

(c) the cost of the processes of sale including the collection charges, if any. 

(2) If the amount has been deposited in accordance with sub-section (1) the Collector shall set  aside the sale.  

(3) Where a person has applied for setting aside the sale under this section, he shall  not be entitled to make or prosecute an application under section 193.  

193. Application to set aside sale for irregularity.-

(1) At any time within thirty days from the  date of sale, the defaulter or the auction purchaser or any other person whose interests are  affected by such sale, may apply to the Commissioner to set aside the sale on the ground of any  material irregularity or mistake in publishing or conducting it.  

(2) No sale shall be set aside under sub-section (1), unless the applicant proves to the satisfaction  of the Commissioner that he has sustained substantial injury by reason of such irregularity or  mistake.  

(3) Subject to revision in the Revenue Board the order of the Commissioner under this section  shall be final.  

194. Confirmation of sale.-

(1) On the expiration of thirty days from the date of sale, if no  application is made under section 192 or section 193, or if such application has been made and  rejected by the Collector or the Commissioner, as the case may be, the Collector shall, subject to  the provisions of sub-section (2), confirm the sale.  

(2) Where in a sale of immovable property made under this Chapter, the amount of purchase  money-  

(a) exceeds rupees fifty lakh; or  

(b) is less than the reserve price or the amount of arrears specified in the sale proclamation, then  the Collector shall report the matter to the Commissioner, who may confirm the sale or may pass  such orders as he thinks fit.  

(3) Every order of the Collector or the Commissioner under this section shall be final. 

195. Setting aside of sale by Collector or Commissioner.-

Notwithstanding anything contained  in section 192, section 193 or section 194, if the Collector or the Commissioner, as the case may  be, has reason to believe that the sale of an immovable property made under this Chapter ought to be set aside he may, after notice to the auction purchaser to show cause, if any, set aside the sale  for the reasons to be recorded in writing.  

196. Bar of claims against in certain cases. -

If no application under section 193 is made within  the time specified therein, all claims regarding irregularity or mistake in publishing or conducting  the sale shall be barred.  

197. Refund of purchase money.-

Where the sale of any property is set aside under section 192  or section 193, the purchaser shall be entitled to receive back his purchase money, plus, in the  case mentioned in section 192, an amount equivalent to one percent of such money deposited for  that purpose by the defaulter.  

198 Certificate of sale. -

(1) After a sale has been confirmed in accordance with section 194, the  Collector shall grant to the purchaser a certificate, in the form prescribed, specifying the property  sold and the name of the person who at the time of sale was declared to be its purchaser.  

(2) The certificate, duly signed and sealed by the Collector shall be deemed to be a valid transfer  of the property specified therein, and it need not be registered as a conveyance, except as provided  in section 89 of the Registration Act, 1908.  

(3) The property specified in the certificate shall be deemed to have vested in the purchaser on  the date when it was sold, and not on the date when the sale was confirmed. 

199. Certified purchaser to be put in possession. -

(1) The Collector shall put the person  declared to be the purchaser of such property into possession, and for that purpose, he may use or  cause to be used such force as may be necessary.  

(2) Nothing in this section shall authorise the Collector to remove from the possession of any  property any person whom the defaulter had, before the issue of process, no present right to  remove.  

200. Application of sale proceeds.-

Where the sale of a property has been confirmed under  section 194, the proceeds of the sale shall be utilised in the following order- 

(a) for meeting the cost of the process and the collection charges, if any;  

(b) for payment of the arrears for the recovery whereof the property was sold; 

(c) the balance, if any, shall be paid to the defaulter.  

201. Summary ejectment of unauthorized occupants.-

Any person taking or retaining  possession of any land or other property attached, leased or sold under this Chapter otherwise than  in accordance with the provisions of said Chapter may be summarily ejected by the Collector who  may use or cause to be used such force as may be necessary.  

202. Bar of suits. -

Subject to the provisions of section 203, no suit or other proceedings shall lie  in any Civil Court in respect of any assessment or collection of land revenue or the recovery of  any sum recoverable as an arrear of land revenue.  

203. Payment before suit. -

Whenever proceedings are taken under this Chapter against any  person for the recovery of any arrear of land revenue, he may pay the amount claimed to the  recovery officer, and upon such payment the proceedings shall be stayed, and the person against  whom such proceedings were taken may,  notwithstanding anything contained in any other provisions of this Code, sue the State  Government in the Civil Court for the recovery of amount so paid.  

204. Other payments not to be a valid discharge. -

No payment on account of rent or other  dues in respect of any land attached under this Chapter, made after such attachment, by the asami  or any other person in possession thereof to any person other than the revenue officer authorized  in this behalf, shall operate as valid discharge.  

 

205. Applicability of the Chapter.-

The provisions of this Chapter shall apply to the recovery of  all arrears of land revenue and all other sums recoverable as an arrear of land revenue whether due  before or after the commencement of this Code.