(THE) REVENUE RECOVERY ACT, 1890
(CENTRAL ACT )
(ACT 1 OF 1890)
(14th February, 1890)
Whereas it is expdient to make better provision for recovering certain public demands; it is hereby
enacted as follows:-
1. Title and extent:- (1)This Act may be called THE REVENUE RECOVERY ACT, 1890.
(2) It extends to the whole of India except (the State of Jammu and Kashmir);
2. Definitions:- In this Act, unless there is something repugnant in the subject or context, -
(1) “district” includes a presidency - town;
(2) “Collector” means the chief officer in charge of the land-revenue administration of a district; and
(3) “defaulter” means a person from whom an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue, is due, and includes a person who is responsible as surety for the payment of any such arrear or sum.
3. Recovery of public demands by enforcement of process in other districts than those in which they become payable, - (1) Where an arrear of land-revenue, or a sum recoverable as an arrear of Land revenue, is payable to a Collector by a defaulter being or having property in a district other than that in which the arear accrued or the sum is payable, the Collector may send to the Collector of that other district a certificate in the form as nearly as may be of the Schedule, stating:-
(a) the name of the defaulter and such other particulars as may be necessary for his identification, and
(b) the amount payable by him and the account on which it is due
(2) The certificate shall be signed by the Collector making it or by any officer to whom such Collector may , by provided by this Act, shall be conclusive proof of the matters therein stated.
(3) The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land-revenue which had accrued in his own district.
(4)Remedy available to person denying liability to pay amount recovered under last foregoing section. - (1) When proceedings are taken against a person under the last foregoing section for the recovery of an amount stated in a certificate that person any if he denies his liability to pay the amount or any part thereof and pays the same under protest made in writing at the time of payment and signed by him or his agent, instituted a suit for the repayment of the amount or the part thereof so paid.
(2) A suit undr sub-section (1) must be instutued ina Civil Count having jursidection in the
local area in which the office of the Collector who made the certifiacte is situated and the suit shall be
determined in accordance with the law in force at the place where the arrear accrued or the liability for
the payment of the sum arose.
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(3) In the suit the plaintiff may, notwithstanding anything in the last foregoing section, but
subject to the law in force at the place aforesaid, give evidence with respect to any matter stated in
the certificate.
(4) This section shall apply if under this Act as in force as part of the law of Pakistan or Burma or
under any other similar Act forming part of the law of Pakistan or Burma, proceedings are taken
against a person in Pakistan or Burma, as the case may be, for the recovery of an amount stated in
a certificate made by a Collector in any State to which this Act extends.
(5) Recovery by Collector of sums recoverable as arrears of revenue by other
public officers or by local authorities. Whether any sum is recoverable as an arrear of landrevenue by any plublic officer other than a Collector or by any local authority, the Collector, of the
district which the office of that officer or authority is situate shall on the request of the officer or
authority, proceed to recover the sum as if it wherean arrear of land-revenue which had accrued in
his own district, and may send a certificate of the amount ot be recovered to the Collector of another
district under the foregoing lprovisions of this Act, as if the sum, were payable to himself.
6. Property liable to sale under this ACt. - (1) When the Collector of a district receives a
certificate under the Act, he may issue a proclamation prohibiting the transfer or charging of any
immovable property beloging to the defaulter in the district.
(2) The Collector may at any time, by order in writing withdraw the proclamation, and it shall
be deemed to be withdrwn when either the amount stated in the certificate has been recovered or the
property has been sold for the recovery ofthat amount.
(3) Any private alienation of the property or of any interest of the defaulter therein, whether by
sale, gift, mortgage or othrwise, made after the issue of the proclamation and beofre the withdrawal
thereof, shall be void as against the Government and any person who may purchase the property at a
sale held for the recovery of the amount stated in the certificate.
(4) Subject to the forgoing provisions of this section, when proceedings are taken against any
immovable property under this Act for the recovery of an amount stated in a ceritifcate, the interests
of the defaulter alone therein shall be so proceeded against, and no incumbrances created, grants
made or contracts entered into by him in good faith shall be rendered invalid by reason only of
proceedings being taken against those interest.
(5) A proclamation under this section shall be made by beat of drum or other customery
method and by the posting of a copy thereof on a conspicuous place in or near the property to which
it relates.
7. Saving of local laws relating to revenue, - Nothing in the foregoing sections shall be
construed-
(a) to impair any security provided by, or affect the provisions of, any other enactment for the
time being in force for the recovery of land-Revenue or of sums recoverable as arrears of land
revenue, or
(b) to authorise the arrest of any person for the recovery of any tax payable to the corporation, commissioner, committee, board, council or person having authority over a municipality under
any enactment for the time being in force.
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8. Recovery in India of certain public demands arising beyond India:- When this Act
has been applied to any local area which is under the administration of the Central Government but
which is not part of India an arrear of land-revenue accruing in that local area, or a sum recoverable
as an arrear of land-revenue and payable to a Collector or other public officer or to a local authority
in that local area, may be recovered under this Act in India.
9. Recovery in India of land revenues, ect., accruing in Burma, - The Central Government may direct that an arrear of land-revenue accruing in Burma or a sum recoverable in Burma as
an arear of land-revenue and payable to a Collector or other public officer or to a local authority in
Burma may be recovered under this Act in India and thereupon such arrear or sum shall be so
recoverable:
provided that the Central Government shall not give any such direction unless it is satisfied
that the remedy available under section 4 of this Act in India is available under protest in India an
arrear accruing in India underBurma law in Burma to a person paying under protest in India an arrear
accruing in Burma.
(2) For recovering by virtue of this section any arrears of tax or penalty due under the enactments relating to income tax or super-tax in force in Burma, the Collector shall have such additional
powers as he has in the case of India incometax and super-tax under the provision to section 46(2) of
the Income-tax Act, 1922.
(3) Sub-sections (1) and (2) shall apply in relation to Pakistan as they apply in relation to
Burma.
10. Duty of Collectors to remit money collected in certain cases. - Where a Collector
receives a certificate under this Act from a Collector of another State or a Collector in Pakistan or
Burma, he shall remit any sum recovered by him by virtue of that certificate to that Collector, after
deducting his exlpenses in connection with the matter.
THE SCHEDULE
CERTIFICATE
[see section 3, sub-section (1)]
From
The Collector of
To
The Collector of
Dated ------------- of 18------
The sum of Rs. --------------------------is payable on account of---------------------------------------
by-------------------------------------------- son of ------------------------------------------, resident of -----------
--------------------------------, who is believed (to be at ----------------------------------------------)( to have
property consisiting of ------------------------------------- at ------------------------------) in your district.
Subject to the provisions of the Revenue Recovery Act, 1890 the said sum is recoverable by
you as if it were an arrear of land revenue which had accrued in your district, and you are hereby
desired so to recover it and to remit it to my office at.A.B.
Collector of
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