SRM University, Haryana

PROJECT REPORT ON:

COLLECTION OF LAND REVENUE UNDER PUNJAB LAND

REVENUE ACT 1887

LAND LAWS

Submitted By: Submitted to:

Parbat Singh Ms. Smriti

SRM University

Faculty- Land Laws

8th Semester

Registration No. 46016210006

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ACKNOWLEDGEMENT

I take this opportunity to express my sincere thanks to Ms. Smriti, Faculty of Land laws,
SRM University, for giving me a chance to work on this project and for all his valuable
suggestions and guidance that went towards the completion of this project. Without him, the
project would not have been able to take such a shape

I would also like to thank my family, without their love and support this project would not
have seen the light of day.

Parbat Singh

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 CONTENTS
CHAPTERS PAGE NO.
1. Introduction…………………………………………………… 4
2. Collection of Land Revenue……………………………………...4

2.1. Security for the payment of land Revenue………………. 4

2.2. Process of Recovery of Arrears…………………………. 5
2.3. Writ of Demand…………………………………………. 5
2.4. Arrest and Detention of Defaulter………………………. 5

3. Conclusion ………………………………………………………. 6

4. References………………………………………………………… 7

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INTRODUCTION

Chapter VI of the act hereby including section 61-96 mention about collection of land
revenue.

COLLECTION OF LAND REVENUE-

Security for Payment of Land Revenue-

The provision of the act mentions that

(1) In the case of every estate, the entire estate and the land-owner or, if there are more
than one, the land-owners jointly or severally, shall be liable for the land-revenue for the time
being assessed on the estate: Provided that-

(a) the State Government may by notification declare that in any estate a holding or its owner
shall not be liable for any part of the land-revenue for the time being assessed on the estate
except that part which is payable in respect of the holding; and b) where there superior and
inferior land-owners in the same estate, the Financial Commissioner may by rule, or by
special order in each case, determine whether the superior or inferior landowners shall be
liable for the land-revenue, or weather both shall be so liable and, if so, in what proportions.

(2) A notification under proviso (a) to sub-section (1) may have reference to any single estate
or to any class of estate or estates generally in any local area.

In Sardara Singh v. Sardara Singh it was held that the responsibility in Punjab to pay land
revenue is on land owner. Section 61 causes this responsibility to be joint and several. Orders
to Regulate Payment of Land Revenue

The act gives this power to the financial commissioner. He fixes the amount of the
instalments, and the times, places and manner, by, at and in which land-revenue is to be paid.
Until the Financial Commissioner otherwise directs land revenue shall be payable by the
instalments, at the times and places and in the manner by at and in which it is payable at the
commencement of this Act. Costs can be recoverable as arrears of land revenue in respect of
the process which is issues as given in section 65 of the act. Furthermore section 66 says that

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the statement of account certified by revenue officer shall be the conclusive proof for the
existence of land revenue.

Process of Recovery of Arrears

The arrears can be recovered by following methods-

(a) by service of writ of demand on the defaulter

(b) by arrest and detention of his person

(c) by distress and sale of his movable property and uncut or ungather crops

(d) by transfer of the holding in respect of which the arrear is due

(e) by attachment of the estate or holding in respect of which the arrear is due

(f) by annulment of the assessment of that estate or holding

(g) by sale of that estate or holding

(h) by proceeding against other immovable property of the defaulter

Writ of Demand

As given in section 68 can be issued by a revenue officer on or after the day following that
on which arrears of land revenue has accrued. The issuance of writ of demand is a process to
be adopted by the revenue officer requesting or making a demand from the defaulter.
Basically, it is a reminder to defaulter and shows the amount of arrears to be paid by him.

In Maharaja Sukhjot Singh v. Dial Singh in this case it was said the arrears of land revenue
cannot be accrued before the date of expiry. The writ of demand can only be issued after that.

Arrest and detention of defaulter-

The revenue officer can issue a warrant of detention and arrest for the defaulter for the
recovery. If the revenue officer is produced before the officer, he has two options firstly, he
may send him to the collector or secondly, he may keep him in personal restraint. If he keeps
him in his personal restraint than he cannot keep him for more than 10 days.

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In Joginder Singh v. Haryana Khadi and Village Industry it was said that authorities before
taking coercive methods of arrest and detention shall firstly try to recover arrears of land
revenue by sale of immovable property mortgaged with the board

CONCLUSION

There are classes of revenue officers that have been given certain powers in terms of the
revenue assessment and collection. The hierarchy is also given and the power are to be
exercised in the order of their superintendence. The powers to review and appeal are also
given. The different powers of the revenue officers are to be executed in the manner provided
in the act. The procedure and the manner of preparation of annual records beside the record
of rights in provided that has to be strictly followed. Map of the sites is to be prepared by the
concerned person of estates. The assessment of land revenue and its collection is very
important part of the act. There are rules for regulation of collection, remission and
suspension of land revenue certain casts can be recoverable as part of arrear. There should be
specific processes to be followed for recovery of arrears. The unpaid defaulters of may be
arrested and detained crops & property can be sold by order of revenue officer.

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REFERENCES

1. The Punjab Land Revenue Act 1887