Some
Key Point of Revenue Recovery Act

1	Name Of the Act	Revenue Recovery Act 1890
2	Act No	01
3	Enacted On	14.02.1890
4	Commenced On	14.02.1890
5	Applicability	Whole India
6	Amendment  On	–
7	Amendment Commenced On	–
8	No of Chapter	–
9	No of the Section	10
10	Schedule	1
11	Question asked In Last Year Exam	2019-2 2022-1 2023-2

 

The Revenue Recovery Act, 1890 is an Indian legislation that
provides for the recovery of arrears of revenue due to the government. It
applies to all revenue recoverable as arrears of land revenue, including land
revenue, water rates, and other public charges. The act applies to all parts of
India except the state of Jammu and Kashmir.

 

The act provides for a detailed procedure for the recovery
of revenue arrears, which includes the issuance of a demand notice, the filing
of a suit for recovery, the attachment of property, and the sale of the
attached property in case of non-payment. The act also provides for the
appointment of revenue officers to carry out the recovery process.

 

The Revenue Recovery Act, 1890 is an important legislation
that helps the government to recover its revenue dues efficiently and
effectively. It ensures that revenue arrears are recovered in a fair and
transparent manner, without causing undue hardship to the debtors. The act has
been amended several times since its enactment to address various issues and
challenges that have arisen over time

 

 

 

ARRANGEMENT OF SECTIONS

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SECTIONS

1.
Title and extent.

2.
Definitions.

3. Recovery of public demands by
enforcement of processes in other districts than those in                                            which
they become payable.

4. Remedy available to person denying
liability to pay amount recovered under last foregoing Section.                                  

5. Recovery by Collectors of sums
recoverable as arrears of revenue by other public officers or                                                                                      
by local authorities.

6.
Property liable to sale under this Act.

7.
Saving of local laws relating to revenue.

8.
Recovery in India of certain public demands arising beyond India.

9.
Recovery in India of land revenues’ etc., accruing in Burma.

10.
Duty of Collectors to remit moneys collected in certain cases.

THE SCHEDULE.

 

THE REVENUE RECOVERY ACT, 1890

ACT
NO. 1 OF 1890

[14th February, 1890.]

An
Act to make better provision for recovering certain public demands.

  WHEREAS it is expedient 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[(2) It extends to the whole of India except
3[*];] 4***5* * * * *

 

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.

 

(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 6[or by any officer to whom such

Collector
may, by order in writing, delegate this duty], and, save as otherwise 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.

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1.
This Act has been modified in its application to the Benares Family Domains, see s.15 of the Benares Family Domains Act,

1904
(U.P. Act 3 of 1904).

      The Act has been extended to Goa, Daman
and Diu with modifications by Reg. 12 of 1962, s. 3 and the Schedule, extended to
and brought into force in Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and
the First Schedule (w.e.f. 1-7-1965), to the Union territory of Lakshadweep by
Reg. 8 of 1965, s. 3 and the Schedule (w.e.f. 1-10-1967) and to the Union
territory of Pondicherry by Act 26 of 1968, s. 3 and the Schedule.

             The Act has been amended in Assam by the Assam
Act 16 of 1971.

2.
 Subs. by the India (Adaptation of
Income-tax, Profits Tax and Revenue Recovery Acts) Order, 1947 (G.G.O. 31,
dated the

       10th December, 1947) (Gazette of India,
1947, Extraordinary, p. 1333), for sub-section (2).

3.
Subs. by Act 33 of 1950, s. 2 and the Schedule, for “Part B States”.

4.
The word “and” rep. by Act 10 of 1914, s. 3 and the Second Schedule.

5.
Sub-section (3) rep.
by s. 3 and the Second Schedule, ibid.

6.
Ins. by Act 4 of 1914, s. 2 and the Schedule, Part I.

*3.
Now applicable to the Union territory of Jammu and Kashmir and the Union
territory of Ladakh by the Notification of

Government
of India, M/o Home Affairs vide No. S.O. 3912 (E), dated 30th October, 2019
(w.e.f. 31-10-2019).

 

 

 

STATE AMENDMENTS

Assam

Insertion of new section.—After Section 3 of the principal Act, the following shall
be inserted as section 3A, namely:—

 

“3A.—Certificate Officers to perform the functions of
Collector in respect of certificates received.—

Explanation—In this section
‘Certificate Officer’ has the same meaning as in the Bengal Public Demands
Recovery Act, 1913 (Bengal Act III of 1913).”

 

[Vide Assam Act 16 of 1971, s. 2.]

 

4. Remedy available to person denying liability to pay
amount recovered under last foregoing section.—

(2) A suit under sub-section (1) must be instituted in a Civil Court
having jurisdiction in the local area in which the office of the Collector who
made the certificate is situate, 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.

(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 2[Pakistan or] Burma, or under any
other similar Act forming part of the law of 2[Pakistan or] Burma, proceedings
are taken against a person in 3[Pakistan or Burma, as the case may be,] for the
recovery of an amount stated in a certificate made by a Collector in 4[any
State to which this Act extends].]

 

5. Recovery by Collectors of sums recoverable as
arrears of revenue by other public officers or
by local authorities.—

 

6. Property liable to sale under this Act.—

(2) The Collector may at any time, by
order in writing, withdraw the proclamation, and it shall be deemed to be
withdrawn when either the amount stated in the certificate has been recovered
or the property has been sold for the recovery of that amount.

(3) Any private alienation of the
property or of any interest of the defaulter therein, whether by sale, gift,
mortgage or otherwise, made after the issue of the proclamation and before the
withdrawal thereof,

_____________________________________________________________________________________________________

1.
Ins. by the A.O.1937.

2.
Ins. by the India (Adaptation of Income-tax, Profits Tax and Revenue Recovery
Acts) Order, 1941 (G.G.O. 31, dated the 10th

December,
1947), (Gazette of India, 1947, Extraordinary, p. 1333).

3.
Subs., ibid.,
for “Burma”.

4.
Subs. by Act 33 of 1950, s. 2 and the Schedule for “a Part A State or a Part C
State”.

 

 

 

shall
be void as 1[against the 2[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 foregoing provisions
of this section, when proceedings are taken against any immovable property
under this Act for the recovery of an amount stated in a certificate, the
interest of the defaulter alone therein shall be so proceeded against, and no
incumbrances created, grants made or contracts entered into by him in 3good
faith shall be rendered invalid by reason only of proceedings being taken
against those interests.

(5) A proclamation under this section
shall be made by beat of drum or other customary 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.—

(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 authorize 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.

 

8. Recovery in India of certain public demands arising
beyond India.—

 

8[9. Recovery in India of land revenues, etc., accruing
in Burma.—(1) The Central Government

may
direct9 that an arrear of land-revenue accruing in Burma or a sum recoverable
in Burma as an arrear 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 10*** 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 10*** India
to a person paying under protest in 10*** India an arrear accruing in 10***
India is available under Burma law in Burma to a person paying under protest in
10*** India an arrear accruing in Burma.

(2) For recovering by virtue of this
section any arrears of tax, 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 Indian income-tax and super-tax
under the proviso to section 46(2) of the Income-tax Act, 1922 (11 of 1922).

11[(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 moneys collected in
certain cases.—

______________________________________________________________________________________________________

 

1.
Subs. by the A O.1937, for “against the Government”.

2.
Subs. by the A.O. 1948, for “Crown”.

3.
See definition
in the General Clauses Act, 1897 (10 of 1897), s. 22.

4.
Subs. by the A.O. 1937, for “the G. G. in C.”.

5.
The words “or the Crown Representative” omitted by the India (Adaptation of
Income-tax, Profits Tax and Revenue Recovery

Acts)
Order, 1947 (G. G. O. 31, dated the 10th December, 1947) (Gazette of India,
1947, Extraordinary, p. 1333).

6.
Subs., ibid.,
for “British India”.

7.
The words “the Provinces of” omitted by the A.O.1950.

8.
Ins. by the A. O. 1937.

9.
For a direction under this section, see Gazette of India, 1937, Pt. I, p. 1941.

10.
The word “British” omitted by the India (Adaptation of Income-tax, Profits Tax
and Revenue Recovery Acts) Order, 1947

(G.G.O.31,
dated the 10th December, 1947) (Gazette of India, 1947, Extraordinary, p. 1333).

11.
Ins., ibid.

_____________________________________________________________________________________________________

THE SCHEDULE

CERTIFICATE

[See section
3, sub-section (1)]

From

The
Collector of

 

To

The
Collector of

Dated
the 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 consisting 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 own 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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