Land Revenue -First Charge and Process of Collection of Land Revenue.

CHAPTER XII of code provides for First Charge and collection of Land Revenue

.Section 163 states Land revenue to be the first charge on

(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.

Bhumidhars to be jointly and severally liable according to section 164 . – which states
that ,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.

Land Revenue becomes due and payable in such a manner i.e-- 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.

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 given under section 166 of code.

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. And section 168 states that a statement of account certified by the
Tahsildar shall, be conclusive evidence of the existence of the arrear of land revenue,
of its amount and of the person who is the defaulter.
Writ of demand. – Section 169 provides, 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.

Process for recovery of arrears.- Process of Collection of Land Revenue.

According to section 170 of code process of recovery of arrears is as such-;

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.
Arrest and detention.- Section 171 provides –

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
79 rupees.

Attachment and sale of movable property.-

The Sub-Divisional Officer may attach and sell movable properties of the defaulter
including agricultural produce and the following properties shall be exempted from
attachment 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. - 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.

Noteworthy- 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.

The person who undertakes the custody of any movable property shall execute a bond
(superdarinama) in the prescribed form (which shall be exempt from stamp duty) and
shall preserve and maintain such property and produce it wherever required. The
‘executor of superdarinama’ 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. And 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.