THE LAND AND REVENUE ACT (1879)

CONTENTS

PART I
PRELIMINARY

1. Extent.
2. [….]
3. Interpretation-clause.
Possession.
Revenue officer.

PART II
OF RIGHTS OVER LAND

4. Lands excluded from the operation of Part II: Reserved forests; fisheries; public
roads, etc; towns; dwelling-places; cantonments; civil stations; lands of religious and
educational institutions;
Power to exclude other land
5. Power to define boundaries of excluded lands.
6. Rights which may be acquired over land.
7. Status of landholder how acquired.
8. Landholders’ rights defined.
9-10. [….]
11. Landholders relinquishing possession.
12. Right of landholder to make over land temporarily to revenue officer.
13. And to recover possession within twelve years.
14. Applications to recover possession by persons claiming as succeeding to the rights of
the petitioner.
15. Declaration and record of original acquisition of landholder’s status.
16. Cancellation of such declarations and records.
Fresh declarations.
17. Questions as to original acquisition or as to the loss of landholder’s status how to be
dealt with by civil Courts.
18. Power to make rules for the disposal of available lands.
19. Temporary occupation of available land.
20. Allotment of grazing grounds.
21. Allotments to toungya-cutters.
22. Bar to acquisition of rights over lands disposed of or allotted under sections 18, 20
and 21.
22A. Obligation to report alienation of land.
Penalty for failure to report.

54 Housing, Land and Property Rights in Burma: The Current Legal Framework
PART III
OF REVENUE AND TAXES

A.Of land-revenue

23. Land liable to land-revenue assessment.

24. Mode of assessment.
25. Rates may be altered.
26. Right to a settlement.
27. Nature of settlement.
28. Rights conferred by settlement.
29. Term of settlement.
30. Continuance of expired settlement until new settlement is made.

B. Of the Five Per Cent.

C. Of the Toungya-tax.

33. Toungya-tax.
34-36. [….]

E. Of Personal Liability for certain revenue and taxes.

37. Personal liability for land-revenue.

38. Personal liability for tax on families.

F. Of the extraction of minerals and licences to collect edible birds’ nests.

38A. Extraction of minerals, and levy of royalties thereon.

39. [….]
40. Power to make rules regarding collection of edible birds’ nests.

G. Miscellaneous.

41. Year of assessment.

42. When increase of rates takes effect.

PART IV
OF ARREARS AND THE MODE OF RECOVERING THEM

43. Revenue, etc., when due, where and to whom payable.

44. “Arrear” and “defaulter” defined.
45. Proceedings against defaulters for recovery of arrear.
46. Proceedings against the land.
47. Where there is a permanent heritable and transferable right in such land.

Housing, Land And Property Laws In Force 55

 48. Title conferred by purchase at sale under section 47.
49. Proceedings against the land where no permanent heritable and transferable right
exists.
50. Effect of proclamation published under section 49.
51. Costs of proceedings for recovery of arrears.
52. Proceedings against defaulting revenue-officers.
53. Proceedings against sureties of defaulters and revenue-officers.

PART V
MISCELLANEOUS

54. Erection and repair of boundary-marks.

54A. Power to summon witnesses, etc.
54B. Witnesses, etc., bound to speak the truth.
55. Appeals.
56. Bar to jurisdiction of civil courts.
57. Additional powers which may be conferred on revenue-officers.
58. Additional powers to make rules.
59. Penalty for breach of rules.
60. Provisions with respect to rules under this Act.

56 Housing, Land and Property Rights in Burma: The Current Legal Framework
 THE LAND AND REVENUE ACT

India Act II, 1876

1 February 1879

WHEREAS it is expedient to declare the law relating to the acquisition by private persons
of rights in land in the Union of Burma;

And whereas it is expedient also to consolidate and amend the law relating to the assessment
and collection of land-revenue, capitation-tax and certain other taxes;

It is hereby enacted as follows:-

PART I
PRELIMINARY

1. (1) This Act extends to Lower Burma and the Thayetmyo District of Upper Burma.

(2) The President of the Union may, by notification, except any area from the operation
of this Act.

2. [….]

3. In this Act, unless there is something repugnant in the subject or context:

(a) land is said to be in the possession of a person under this Act;

(1) when it is occupied by him, or by his servant, agent, tenant or mortgagee, or by some
other person holding under him;

(2) when he, his servant, agent, tenant, mortgagee or other person holding under him has
paid the revenue which fell due in respect of such land during the last preceding year of
assessment as fixed under section 41;

(3) if such land, left fallow in the ordinary course of husbandry, was, when last cultivated,
cultivated by him, his servant, tenant, agent or mortgagee, or by some other person holding
under him:

Provided that no person shall be deemed to be in possession merely on the grounds

mentioned in the second or third clause of this definition of any land which is occupied by
a person not holding under him, or of any land which he has relinquished by a notice in
writing presented to a revenue-officer at such time of the’ year as the President of the Union
may by rule from time to time appoint in this behalf: 1

Housing, Land And Property Laws In Force 57

 (b) “revenue-officer” means any person whom the President of the Union may appoint, by
name or as holding an office, to do -

(1) anything required by this Act to be done by a revenue-officer;

(2) anything to be done by a Government officer under this Act or under any rule made
under this Act and for the doing of which no agency is specially provided by this Act.

PART II
OF RIGHTS OVER LAND

4. Nothing contained in this Part shall apply to the following:-

(a) land included in any forest constituted a “reserved forest” under the law for the time
being in force;

(b) land included in any fishery demarcated under the Fisheries Act;

(c) the soil of any public road, canal, drain or embankment;

(d) land included within the limits of any town;

(e) land appropriated to the dwelling-places of any town or village;

(f) land included in any military cantonment;

(g) land included in any civil station;

(h) land belonging [on the 1st February 1879 (Substituted by Act II 1945)] to the site of
any monastery, pagoda or other sacred building, or of any school, and continuing to be
used for the purposes of such monastery, pagoda, building or school.

The President of the Union may from time to time, by notification, exclude any other land
from the operation of this Part or of any section thereof.

5. When the boundaries of any lands exempt, or excluded under section 4 from the operation
of this Part or of any section thereof need definition for the purposes of that section and
no other mode of defining them is provided by law, the President of the Union shall cause
them to be defined by the revenue-officer.
1
If, before they are defined, any question arises as to whether any land is included within
them, such question shall be decided by the revenue-officer, whose decision, subject to
appeal and review as hereinafter provided, shall be final.

58 Housing, Land and Property Rights in Burma: The Current Legal Framework
6. No right of any description shall be deemed to have been or shall be acquired by any
person over any land to which this Part applies, except the following:-

(a) rights created by any grant or lease made by or on behalf of the Government;

(b) rights acquired under sections 26 and 27 of the Limitation Act;

(c) rights created or originating in any of the modes hereinafter in that behalf specified;

(d ) rights legally derived from any right mentioned in clauses (a), (b) and (c) of this section.

7. Except as provided in section 22, any person having been in possession of any culturable
land for twelve years continuously, and having during that period regularly paid the revenue
due thereon, or held the same under an express exemption from revenue, shall be deemed
to have, upon the expiration of that period, acquired the status of a landholder in respect
of such land:

Provided that such status shall not be deemed to have been acquired by any possession
which terminated more than twelve years prior to the 1st February, 1879.

Explanation 1. When land in the possession of one person comes immediately into the
possession of another by transfer or succession the possession is deemed to be continuous,
and the latter may, in reckoning his length of possession, add the possession of the former
to his own.

Explanation 1A. Where, by reason of circumstances arising out of the war any person has
been compelled to relinquish possession of any culturable land at any time during the
period commencing on the 8th day of December 1941 and ending with such date as may be
prescribed by the President of the Union, by notification, in this behalf, but, who since the
cessation of hostilities has regained possession of such culturable land as in the meantime
has not been occupied by any other person, he shall be deemed to have been in continuous
possession of such land and he may add the period of relinquishment, for the purpose of
computing, to the period prescribed in this section.

Explanation 2. When any revenue has been paid in respect of any land by any person holding
such land under the person in possession thereof, such revenue shall, for the purposes of this
section, be deemed to have been paid by the person so in possession.
1
8. A landholder shall have a permanent heritable and transferable right of use and occupancy
in his land, subject only:

(a) to the payment of all such revenue, taxes and rates as may from time to time be imposed
in respect of such land under any law for the time being in force;

Housing, Land And Property Laws In Force 59

 (b) to the reservation in favour of Government of all mines and mineral products, and of all
buried treasure with all the powers conferred by section 38A.

9 - 10. [….]

11. Any landholder who, except as provided in section 12, voluntarily relinquishes the
possession of any land shall at once forfeit his status of a landholder in respect of such land.

12. Whenever any person in possession of land, and claiming the status of a landholder in
respect thereof, desires temporarily to relinquish the possession of the same, he may present
a petition to the revenue-officer requesting him to take over such land. The revenue-officer
on receipt of such petition, if it appears to him on such enquiry as he thinks fit to make that
the petitioner is entitled to such status, shall cause a notice to be published in such manner
as the President of the Union may by rule prescribe, declaring that he has taken over the
land; and the land shall thereupon be at his disposal to be let on lease or otherwise dealt
with, subject to the rights of any third parties over the land and to the right of the petitioner
next hereinafter reserved.

13. The petitioner may, at any time within twelve years from the date on which the land
has been taken over by the revenue-officer, apply to the revenue-officer to reinstate him in
possession of the same:

Provided that in computing the twelve years period during which such application may be
made, the period beginning from the 1st day of January 1942 to the 31st day of December
1945 shall be disregarded.

On receiving such application, the revenue-officer shall, in such manner as may be provided
by rules made under this Act and in farce for the time being, give notice of the application
to any person who may be in occupation under him, and shall in due time proceed to eject
him, and shall put the applicant in possession of the land:

Provided that no person shall be ejected under this section from any land which, before
receiving notice from the revenue-officer of the said application, such person or his
predecessor in interest has in any way prepared for cultivation, until the person sought to
be ejected has gathered in his crop:

Provided also that no person shall be so ejected from any land which he or his predecessor
in interest has planted, drained, embanked or otherwise permanently improved, until he
has been paid by the applicant the value of such improvements at the date of ejectment,
such value to be determined, in case the parties differ, by order of the revenue-officer.

14. If any person applies for possession of land under section 13, alleging that he is the
successor in interest of the petitioner from whom such land was taken over by the revenue-
officer, the revenue-officer may, in his discretion, reject such application, or proceed thereon
under section 13 as if it were an application by the said petitioner, and the person from

60 Housing, Land and Property Rights in Burma: The Current Legal Framework
whom such land has been taken, or any other person, may sue to establish his title to such
land.

15. Any person being in possession of any land and asserting that he himself or any other
person through whom he claims, acquired the status of a landholder in respect of such land
in the manner provided by section 7 may apply to the revenue-officer to record, in a register
to be provided for this purpose, a declaration of such status having been so acquired. And
the revenue-officer, if it appears to him, after a notice of such application has been published
for such period and in such manner as the President of the Union may by rule prescribe,
and after such enquiry as the revenue-officer may think fit to make, that such status was so
acquired, shall record a declaration to that effect, and furnish the applicant with a certificate
of the same having been recorded.

16. If within five years from the date on which a declaration has been recorded under
section 15 the revenue-officer is satisfied that it is erroneous, he may cancel it:

Provided that no such declaration shall be so cancelled until a notice of the intention to
cancel it has been published for such period and in such manner as the President of the
Union may from time to time by rule direct. While any such declaration remains on the
register un-cancelled, no fresh declaration inconsistent therewith shall be recorded in such
register.

17. Whenever a question arises in any proceeding before any civil Court as to whether any
person acquired the status of a landholder in respect of any land in the manner provided by
section 7, and it appears that a declaration of the fact of such status having been acquired
by him has been made under section 15 not less than five years before the commencement
of such proceeding and is still un-cancelled, the Court shall decide in accordance therewith.

Whenever any such question arises in any such proceeding and it appears that no such
declaration has been so made, or, if made that it has been cancelled, and whenever
any question arises whether the status of a landholder, having been acquired, has been
subsequently lost, the Court shall refer such question to the revenue-officer, and shall give
judgment in accordance with his decision thereon:

Provided that, where any party desires to appeal from the decision of the revenue officer
on any question so referred to a revenue-officer of higher grade empowered to hear such
appeal by the rules for the time being in force, the Court shall, on such conditions as to the
furnishing of security or otherwise as it thinks fit, defer its judgment so as to admit of such
appeal being preferred, and in the event of a decision being given in appeal different from
that given by the revenue-officer to whom the question was originally referred, shall give
judgment in accordance with the decision pronounced in appeal.

18. The President of the Union may from time to time make rules for the disposal by way
of grant or otherwise of any land over which no person has a right of either of the classes
specified in clauses (a) and (c) of section 6.

Housing, Land And Property Laws In Force 61

 Such rules may provide among other matters for the following:-

(a) the amount or kind of interest to be created in such land, and the conditions (if any)
subject to which such interest may be conferred;

(b) the mode in which grants and other dispositions of the land may be made;

(c) the total or partial exemption, either absolutely or subject to conditions, of the land
from revenue for a term of years or for any life or lives or during the maintenance of any
institution;

(d) the realization of any money payable in consideration of the grant or other disposition,
or of any penalty payable on breach of a condition annexed to such grant or disposition,
as if it were an arrear of revenue due in respect of the land by the person taking under the
grant or disposition, his legal representatives or assigns.

19. The President of the Union may also from time to time make rules to regulate the
temporary occupation of such land as last aforesaid, and may empower any revenue-officer
to eject any person occupying, or continuing to occupy, such land in contravention of such
rules.

20. The President of the Union shall from time to time as occasion requires make rules for
the allotment from the land referred to in section 18 of grazing-grounds to the inhabitants
of any village in the neighbourhood whom he considers to stand in need of such allotment,
and for regulating and controlling the enjoyment of such grazing-grounds by persons
permitted to resort thereto.

21. The President of the Union shall also make rules from time to time and for different
places as occasion requires:

for the allotment from the land referred to in section 18, for the use of tribes or families
practising toungya-cultivation, of areas suitable for such cultivation of sufficient extent and
situated in localities reasonably convenient for the purposes of the persons to whom they
are allotted, and for regulating and controlling the enjoyment of land so allotted by persons
permitted to resort to the same.

22. No person shall acquire, by length of possession or otherwise, any right over lands
disposed of or allotted under section 18, section 20, or section 21 beyond that which is
given by the rules made under the said sections respectively.

22A. (1) Every person who is a party to an alienation of land, whether permanent or
temporary, shall report the same either orally or in writing within sixty days of its occurrence
to such revenue-officer as the President of the Union may appoint in this behalf, or, failing
such appointment, to the revenue surveyor or circle thugyi.

62 Housing, Land and Property Rights in Burma: The Current Legal Framework
(2) The officer to whom a report is made under sub-section (1) shall enter the necessary
particulars in a register in a form to be prescribed by the President of the Union and shall
send a copy f the entry to the revenue-officer appointed in this behalf through the usual
channels.

(3) Any person who without good or sufficient cause fails to make the report required by
sub-section (1) shall be liable at the discretion of the Deputy Commissioner to pay a fine
which may extend to five times the amount of land-revenue payable annually in respect of
the land so alienated, and such fine may be recovered as if it were an arrear of land-revenue.

PART III
OF REVENUE AND TAXES

A. Of land-revenue

23. All culturable land and all land which was culturable on the 1st February, 1879, but
which subsequently becomes unculturable in consequence of the erection of buildings or
otherwise by the act of man, and all land assessed to land-revenue on the 1st February,
18791, shall be liable to be assessed to land-revenue in manner hereinafter mentioned.

But nothing in this section shall apply to:

(a) land which, on the 1st February, 1879, belonged to the site of any monastery, pagoda
or other sacred building, or of any school, and which continues to be used for the purposes
of such monastery, pagoda, building or school;

(b) land exempt from assessment under the express terms of any grant made by or on behalf
of the Government;

(c) land in respect of which a toungya-tax is imposed under section 33;

(d) land appropriated to the dwelling-places of any town or village and exempted from the
operation of the former part of this section by order of the President of the Union.
1
24. The land-revenue payable under section 23 in any area shall be assessed at such rates,
in such a manner and for such period as the President of the Union may, by notification,
direct.

25. Subject to the rules made under section 24 and for the time being in force, and except as
provided in that section and in sections 28 and 42, the rates payable in respect of any land
may be altered from time to time as the President of the Union may direct.

26. Any person in possession of any culturable land which is liable to be assessed to land
revenue may apply to the revenue-officer to make a settlement with him of such land.

Housing, Land And Property Laws In Force 63

 If such person appears to have a permanent heritable and transferable right of use and
occupancy in the land, the revenue-officer shall offer him a settlement of the nature
hereinafter described.

If such person does not appear to have such a right, it shall be in the discretion of the
revenue-officer to offer or refuse such settlement.

27. The settlement offered to the applicant may be either:

(a) a settlement of a single annual sum payable in respect of the whole land, or

(b) a settlement of certain annual rates per acre or other superficial measure of land.

In either case the settlement may provide that, for any additional land situate within certain
local limits which the applicant may cultivate (not being land acquired by him by transfer
or succession), he shall not be required to pay during the continuance of such settlement
any revenue whatever or any revenue in excess of rates fixed thereby for such additional
land.

The President of the Union shall by rules determine the cases in which each of the said
descriptions of settlement shall be offered, and the general principles on which the amount
or rate of the revenue payable thereunder shall be fixed.

Subject to such rules, the nature and stipulations of the settlement to be offered in each case
shall be in the discretion of the revenue-officer.

28. When a settlement of any land offered under sections 26 and 27 has been accepted,
neither the person on whose application such settlement has been made, nor any person
succeeding him in possession of the land by transfer or succession, nor any person holding
under him or under a person so succeeding him, shall, during the term of such settlement,
be held liable to pay any revenue in respect of such land beyond that fixed by the settlement.

But no person shall be deemed to have acquired any right to or over any land, as against
any other person claiming rights to or over the same land, merely on the ground that a
settlement of such land has been made on his application, or on the application of some
person through whom he claims.

29. The settlement shall be made for such term as the President of the Union may from
time to time by rule direct.

The settlement of any land shall terminate at the close of any year of assessment prescribed
under section 41 if the person in possession of such land, and entitled under section 28
to the benefit of such settlement, not less than three months before the close of such year,
presents to the revenue-officer a notice in writing declaring that he desires to rescind the

64 Housing, Land and Property Rights in Burma: The Current Legal Framework
settlement, and at the same time pays to him all revenue payable in respect of the said land
to the close of such year.

If any such person omits to give the notice and make the payment required by this section,
he shall continue liable for the revenue payable from time to time under the settlement,
although he may have relinquished possession of the land.

30. If the term for which a settlement of any land has been made elapses before a new
settlement thereof is made, any person who was entitled to the benefit of the expired
settlement at the time of its expiration and continues in possession of such land, and any
person holding under him or claiming through him without an interruption of possession,
shall be entitled to the benefit, and be bound by the stipulations, of the expired settlement
until a new settlement of such land is made:

Provided that the said stipulations shall cease to be in force at the close of any year of
assessment as aforesaid if the person in possession, not less than three months before the
close of such year, presents to the revenue-officer a notice in writing requiring that they
should so cease.

B. Of the five per cent

31-32. [….]

C. Of the Toungya-tax.

33. The President of the Union may direct that, in lieu of the revenue assessable on any
land under toungya-cultivation, there shall be collected an annual tax, either on each male
person who has completed his age of eighteen years, or on each family of persons, taking
part in the cultivation of such land at any time during the year of assessment as fixed under
section 41.

The rates of such tax may be fixed from time to time by the President of the Union, but
shall not exceed the following that is to say on each male cultivator, two rupees, on each
family of cultivators, two rupees.

34-36. [….] [Sections 34 to 36 and the heading “D.—Capitation Tax and the Land-rate in
lieu thereof “ were omitted by Act VI 1947].

E. Of personal liability for certain revenue and taxes.

37. The amount payable on account of revenue [….] on any land for any year of assessment
shall be due jointly and severally from all persons who have been in possession of such
land at any time during such year, and all persons who have held under them as tenants,
mortgagees or conditional vendees.

Housing, Land And Property Laws In Force 65

 38. When a tax per family of cultivators of any land is imposed, the amount due for any
year of assessment from each family shall be due jointly and severally from all males of such
family who at any time during such year, being then above the age of eighteen years, took
any part in the cultivation of such land.

F.Of the extraction of minerals and licences to collect edible birds’ nests.

38A. (1) In the case of any land wherein the right to minerals is reserved [….] or otherwise
belongs to Government, the Government shall have all powers necessary for the proper
enjoyment of its right thereto, and may dispose of any such right and powers to any persons
in such manner as to it may seem fit.

(2) Whenever the rights of any owner or occupier of any land are infringed by the occupation
or disturbance of the surface of the said land, either by the Government in the exercise
of the rights and powers referred to in sub-section (1), or by any person to whom the
Government may have disposed of such rights and powers in regard to the said land, the
Government shall pay, or cause to be paid, to such owner or occupier compensation for the
infringement.

The compensation shall be determined, as nearly as may be, in accordance with the
provisions of the Land Acquisition Act.

(3) The President of the Union may from time to time make rules:

(a) for regulating or prohibiting the mining, quarrying or digging for or the excavating
or collecting of minerals on land wherein the right to minerals is reserved to or otherwise
belongs to Government;

(b) for the disposal by way of lease, licence or otherwise of such right of the Government,
and fixing the conditions subject to which and the mode in which such dispositions may
be made;

(c) for the levy and collection of royalties and fees in respect of minerals, mined, quarried,
excavated or collected on any such land; and

(d) for prohibiting or regulating and controlling the possession, purchase, sale, transport and
export of minerals, for the issue of licences in furtherance of such regulation and control.
and for the levy and collection of fees in respect of such licences.

39. [….]
1
40. The President of the Union may from time to time make rules:

66 Housing, Land and Property Rights in Burma: The Current Legal Framework
(a) for granting licences to collect, or farms of the right of collecting, edible birds’ nests
upon land over which no person has a right of either of the classes specified in clauses (a)
and (c) of section 6;

(b) for fixing the amount of fees to be charged in respect of such licences or farms.

G. Miscellaneous.

41. The year of assessment of any revenue, rate, tax or fee leviable under this Part shall
commence on such day of the calendar year as the President of the Union may from time
to time by rule prescribe.

42. Notwithstanding anything contained in this Part, no enhancement made in any such
revenue, rate, tax or fee shall take effect until the commencement of the year of assessment
following that in the course of which it is made.

PART IV
OF ARREARS AND THE MODE OF RECOVERING THEM

43. Every sum payable under this Act on account of any revenue, tax, rate, fee, [duty,
composition, compensation or costs] [Substituted by Act VI 1947] shall fall due on such
date, and shall be payable at such place and to such person, as the President of the Union
may from time to time by rule direct.

44. When any such sum has fallen due, and a written notice of demand for it has been
served on any one of the persons liable for it, or published in such manner as the President
of the Union may from time to time by rule direct, and thirty days have elapsed from the
service or publication of such notice without such sum having been paid, such sum shall
be deemed to be an arrear; and every person liable for it shall be deemed to be a defaulter.

45. An arrear may be realized as if it were the amount of a decree for money passed against
the defaulter in favour of any revenue-officer whom the President of the Union may from
time to time appoint in this behalf by name or as holding any office. Proceedings with a
view to the realization of such arrears may be instituted by such officer before any other
revenue-officer whom the President of the Union may from time to time appoint by name
or as holding any office; and, except in so far as the President of the Union may otherwise
by rule direct, such other officer may exercise all the powers conferred on, and shall conform
to all rules of procedure prescribed for, a Court executing a decree by the Code of Civil
Procedure:
1
Provided that:

except when execution is applied for against a defaulter who has absconded, or who is
reasonably believed to be about to abscond, the officer before whom proceedings are
instituted under this section shall, before issuing any process of execution against a defaulter,

Housing, Land And Property Laws In Force 67

 cause a notice to be served on him in the manner prescribed for the service of summons on
defendants in civil suits, requiring him either to pay the amount of the arrear or to appear
on a day fixed in the notice and show cause why such amount should not be realized from
him.

If on the day so fixed such amount has not been paid and the defaulter does not appear,
or appearing fails to show cause as aforesaid, the said officer may order the process to issue
forthwith.

46. Instead of, or in addition to, the proceedings which may be instituted under section 45,
a revenue-officer empowered in this behalf by the President of the Union may, when the
arrear is one of land-revenue [….] [Deleted by Act VI 1947], proceed against the land on
which such arrear has accrued as next hereinafter provided.

47. If such officer finds on enquiry that there exists any permanent heritable and transferable
right of use and occupancy in the land, he may sell by public auction such right in the
whole of the land, or in such portion there-of as he may deem sufficient, for the realization
of the arrear.

The proceeds of such sale shall be applied in the first place in liquidation of the arrear, and,
in the event of there being any surplus remaining, the revenue-officer shall, if he is satisfied
as to the right of any person claiming such surplus, pay the amount thereof to such person,
and if he is not so satisfied, shall hold the amount in deposit for the person who may
ultimately succeed in due course of law in establishing his title thereto.

48. The purchaser at a sale held under section 47 shall be deemed to have acquired the
right offered for sale, free from all encumbrances created over it and from all subordinate
interests derived from it, except such as may be expressly reserved by the revenue-officer at
the time of sale.

49. If the revenue-officer proceeding against the land finds on enquiry that no permanent
heritable and transferable right of use and occupancy exists therein, he may, by proclamation
published on the land in such manner as the President of the Union from time to time by
rule directs, declare that he has taken possession of such land on behalf of the Government,
and may summarily eject any person found in occupation thereof.

50. When a proclamation is published under section 49 in respect of any land over which
any private rights of any description exist, such land shall be deemed to have been, from the
date of such proclamation, vested in the Government free from all such rights as have not
been expressly reserved by the terms of such proclamation.

51. All costs of any proceeding under this Act for the recovery of an arrear may be recovered
as if they formed part of such arrear.

68 Housing, Land and Property Rights in Burma: The Current Legal Framework
52. If a revenue-officer has reason to believe that a revenue-officer subordinate to him who
has collected any sum due under this Act has absconded or is about to abscond without
accounting for such sum, he may issue a warrant for the apprehension of such subordinate
officer and proceed against him or cause proceedings to be instituted against him as if he
were a defaulter in the amount so collected.

53. Any person who has become liable for any amount as surety for a defaulter or revenue-
officer may be proceeded against as if he himself were a defaulter in such amount.

PART V
MISCELLANEOUS

54. A revenue-officer may, by a notice in writing duly served in accordance with rules to be
made under this Act, require any person liable for the revenue of any land, or entitled to
hold such land free of revenue, to erect boundary-marks sufficient for defining the limits of
such land, or to repair any such boundary-marks already existing ; and, if such person fails
to comply with his requisition within a period to be specified in the notice, may cause the
work to be done and recover the cost thereof as if it were an arrear of revenue due in respect
of the land.

54A. (1) A revenue-officer may summon any person whose attendance he considers
necessary for the purpose of any business before him as a revenue-officer. Such summons
shall be issued and served in accordance with the provisions of the Code of Civil Procedure
regarding the service of summonses.

(2) Every person so summoned shall be bound to appear at the time and place mentioned
in the summons in person or, if the summons so allows, by his recognized agent or legal
practitioner.

54B. Every person attending in obedience to a summons issued by a revenue-officer and

every applicant or other person appearing before a revenue-officer shall be bound to state
the truth upon any matter respecting which he is examined or makes statements, and to
produce such documents and other things relating to any such matter as the revenue-officer
may require.

55. Appeals shall lie from orders -and decisions given under any Appeals provision of this
Act in such cases, to such officers and subject to such limitations as to time and such other
conditions as the President of the Union may from time to time by rule determine:

Provided that decisions by an officer of a grade lower than that of a Commissioner of a

division in or on the following matters, claims and questions shall not be final, namely:

(a) matters disposed of by revenue-officers under section 5, and sections 12 to 17, inclusive,
except orders as to the value of improvements;

Housing, Land And Property Laws In Force 69

 (b) claims to occupy or resort to lands under sections 19, 20 and 21, and disputes as to the
use or enjoyment of such lands between persons permitted to occupy or resort to the same;

(c) questions as to whether any land or any person is liable to be assessed to any revenue,
tax or rate;

(d) questions as to the mode or principle of assessment of any revenue, tax or rate, or as to
the amount assessed;

(e) questions as to the right to a settlement of land-revenue, or the nature or term of the
settlement to be offered;

(f) questions as to the validity or effect of any settlement, or as to whether the conditions of
any settlement are still in force;

(g) questions as to the liability of any person under sections 37 and 38;

(h) questions as to whether any revenue, tax or rate is in arrear;

(i) questions as to the legality of any process issued under section 45;

(j) questions as to the validity of a sale under section 47, or as to the effect of a proclamation
under section 49:

Provided also that in all cases the Financial Commissioner shall have power to call for and
review the proceedings, if he thinks fit to do so, and pass such order thereon consistent with
the provisions of this Act as he thinks fit.

56. Except as hereinbefore expressly provided, no civil Court shall exercise jurisdiction as to
any of the following matters, namely:

(a) matters, claims and questions mentioned in the first proviso to section 55;

(b) claims to any office connected with the revenue administration, or to any emolument
appertaining to such office, or in respect of any injury caused by exclusion, suspension or
removal therefrom;

(c) claims to have allotments made under section 20 or section 21 and objections to the
making of such allotments;

(d) claims to a remission or refund of any revenue, tax, rate, fee, duty or composition
payable or paid under this Act;
(e) questions as to the right to, or amount of, any compensation for improvements awardable
under section 13.

70 Housing, Land and Property Rights in Burma: The Current Legal Framework
57. The President of the Union may invest any revenue-officer by name or as holding any
office with any of the following powers, in addition to the powers directly conferred on
revenue-officers by this Act, to be exercised by him in any part of Lower Burma or in any
class of cases in any such part;

(a) power to enter upon any land and to survey, demarcate or make a map of the same;

(b) power to cut and thresh the crop on any land and weigh the grain with a view to
estimating the capabilities of the soil; any power exercised by a civil Court in the trial of
suits;

(d) power to delegate the exercise of any power, or the performance of any duty, to a
subordinate revenue-officer;

(e) power to review any decision or order given by a revenue-officer which is not open to
appeal, or from which, if open to appeal, no appeal has been preferred;

(f) power to call for the proceedings of any subordinate revenue-officer and review any order
or decision given therein which is not open to appeal, or from which, if open to appeal, no
appeal has been preferred.

58. In addition to the other matters for which the President of the Union is empowered to
make rules by this Act, he may from time to time make rules;

(a) for the assessment and collection of all revenue and of every tax rate, fee, duty and
composition leviable under this Act;

[aa] to regulate claims to remission of any revenue paid or payable under this Act, and such
rules may provide that when any false or frivolous application for remission of any such
revenue is made a surcharge .not exceeding fifty percentum of the revenue payable may be
imposed by way of penalty, and that such surcharge may be realized as if it were an arrear
of land revenue;

(b) to determine the person by whom, and the time, place and manner at or in which,
anything to be done under this Act, and for which no express provision is made in these
respects, shall be done; and generally to regulate the procedure of revenue-officers in all
cases;

(c) to provide for the investigation by the higher revenue-officers of charges of misconduct
preferred against revenue-officers of lower grade;

(d) [….]
(e) to regulate the costs in all proceedings before revenue-officers, and to provide for their
realization as if they were arrears of land-revenue;

Housing, Land And Property Laws In Force 71

 (f) as to making advances of money to agriculturists for the purchase of seed and cattle, for
the construction, maintenance and repair of dwelling-houses and other buildings, and for
other such purposes not coming within the scope of the Land Improvement Loans Act;

(g) for the recovery of advances made under clause (f) of this section from the persons
to whom they were made or their legal representatives; and generally, to carry out the
provisions of this Act.

59. The President of the Union may, in making any rule under this Act, attach to the
breach of it, in addition to any other consequences that would ensue from such breach, a
punishment, on conviction before a Magistrate, not exceeding one month’s imprisonment,
or two hundred rupees fine, or both.

60. (1) The power to make any rules under this Act is subject to the condition of the rules
being made after previous publication

(2) All rules made under this Act shall be published in the Gazette and shall thereupon have
effect as if enacted in this Act.

72 Housing, Land and Property Rights in Burma: The Current Legal Framework