59. Land revenue to be first charge.—Land revenue assessed on any land shall be the first charge
on that land and on the crops, rents and profits thereof.
60. Payment of land revenue.—Land revenue shall be payable at such times, in such installments, to
such persons, and at such places, as may be prescribed.
61. Arrear of land revenue.—(1) Any installment of land revenue or part thereof which is not paid
on the due date shall become an arrear of land revenue and the persons responsible for the payment
become defaulters.
(2) A statement of account certified by the sub-deputy collector shall, for the purpose of this Chapter,
be conclusive evidence of the existence of the arrear, of its amount and of the person who is the defaulter:
Provided that nothing in this sub-section shall prejudice the right of such person to make payment
under protest and to question the correctness of the account in separate proceedings before the competent
authority.
62. Recovery of arrears.—An arrear of land revenue may be recovered by any one or more of the
following processes, namely:—
(a) by serving a written notice of demand on the defaulter;
(b) by distraint and sale of the defaulter’s movable property, including the produce of the land;
(c) by the attachment and sale of the defaulter’s immovable property.
63. Notice of demand.—The form and contents of the notice of demand and the officers by whom
such notice shall be issued shall be such as may be prescribed.
64. Distraint and sale of movable property.—(1) The distraint and sale of the movable property of
a defaulter shall be made by such officers or class of officers, in such manner and in accordance with such
procedure, as may be prescribed.
(2) Nothing in sub-section (1) shall be deemed to authorised the distraint or sale of any property
which, under the Code of Civil Procedure, 1908 (5 of 1908), is exempt from attachment or sale in
execution of a decree or of any article set aside exclusively for religious use.
65. Sale of immovable property.—(1) When the deputy commissioner is of opinion that the
processes referred to in clauses (a) and (b) of section 62 are not sufficient for the recovery of an arrear, he
may, in addition to or instead of any of those processes, cause the land in respect of which such arrear is
due to be attached and sold in the prescribed manner.
(2) The deputy commissioner may also cause the right, title and interest of defaulter in any other
immovable property to be similarly attached and sold.
66. Notice of sale.—(1) Before effecting the sale of any land or other immovable property under the
provisions of this Chapter, the deputy commissioner or other officer empowered in this behalf shall issue
such notices and proclamations, in such form, in such manner and containing such particulars, as may be
prescribed; the notices and proclamations shall also be published in such manner as may be prescribed.
(2) A copy of every notice or proclamation issued sub-section (1) shall be served on the defaulter.
67. Sale to be by auction.—All sales of property, movable or immovable, under this Chapter shall be
by public auction held in accordance with such rules as may be prescribed.
18
68. Prohibition to bid at auction.—No officer having any duty to perform in connection with any
such sale and no person employed by or subordinate to such officer shall, either directly or indirectly, bid
or acquire any property except on behalf of the Government.
69. Sale of perishables.—Perishable articles shall be sold by auction with the least possible delay
and such shall be finally concluded by the office conducting the sale.
70. Sales not to be excessive.—Every sale of property, movable or immovable, under the provisions
of this Chapter shall, as far as may be practicable, be proportionate to the amount of the arrear of land
revenue to be recovered together with the interest thereon and the expenses of attachment and sale.
71. Deposit by purchaser of immovable property.—In all cases of immovable property, the party
who is declared to be the purchaser shall be required to deposit immediately 25 per cent. of the amount of
his bid, and the balance within fifteen days of the date of sale.
72. Failure to make deposit.—(1) In default of the payment of deposit referred to in section 71, the
property shall be put up for re-sale and the expenses incurred in connection with the first sale shall be
borne by the defaulting bidder.
(2) In default of payment of the balance of the bid amount within the period prescribed in section 71,
the deposit after defraying therefrom the expenses of the sale shall be forfeited to the Government and the
property shall be re-sold.
(3) Where the proceeds of the re-sale are less than the price bid by such defaulting purchaser, the
difference shall also be recoverable from him in the same manner as an arrear of land revenue.
73. Setting aside sale.—Where immovable property has been sold under this Chapter, the defaulter,
or any person owning such property or holding an interest therein, may, at any time, within thirty days of
the date of sale or within such further period not exceeding thirty days as the deputy commissioner may
for sufficient cause allow, apply in the prescribed manner to the deputy commissioner to have the sale set
aside—
(a) on the ground of some material irregularity or mistake or fraud resulting in substantial loss or
injury to him, or
(b) on his depositing in the deputy commissioner’s office the amount of the arrear specified in the
proclamation of sale, the cost of the sale and for payment to the purchaser a sum equal to five per
cent. of the purchase money.
74. Confirmation of sale.—If, on the expiration of 30 days from the date of sale of any immovable
property or of the further period, if any, allowed under section 73, no application has been made for
setting aside the sale, or if any such application has been made and rejected, the deputy commissioner
shall make an order confirming the sale unless, for reasons to be recorded, the deputy commissioner sets
aside the sale notwithstanding that no application therefor has been made.
75. Refunds.—(1) The deputy commissioner shall order the refund and payment to the
purchaser, of—
(a) the amounts deposited by him under section 71; and
(b) the sum equal to 5 per cent. of the purchase money deposited under clause (b) of section 73;
if the sale is not confirmed or is set aside.
(2) The deputy commissioner shall order the refund and payment of all monies deposited under
clause (b) of section 73 to the person who made the deposit, if the sale is confirmed:
Provided that the deputy commissioner may set off the whole or any part of any such monies against
any arrear of land revenue or any other amount recoverable as an arrear of land revenue, which may be
outstanding against the person who made the deposit.
19
76. Certificate of purchase.—When a sale held under this Chapter is confirmed, the deputy
commissioner shall put the person declared to be the purchaser in possession of the property and shall
grant him a certificate in the prescribed form to the effect that he has purchased the property specified
therein, and such certificate shall be deemed to be a valid transfer of such property.
77. Application of proceeds of sale.—The proceeds of the sale of any property under this Chapter
shall be applied in defraying the expenses of the sale which shall be determined in the prescribed manner
and the balance shall be applied to the payment of the arrears on account of which the sale was held and
the surplus, if any, shall be paid to the person whose property has been sold.
78. Liability of certified purchaser.—The person who has purchased any land and to whom a
certificate of purchase has been granted shall not be liable for the land revenue in respect of the land for
any period prior to the date of the sale.
79. Precautionary measures in certain cases.—When the crop of any land or any portion of the
same is sold, mortgaged or otherwise disposed of, the deputy commissioner may, if he thinks it necessary,
prevent its being removed from the land until the demand for the current year in respect of the said land is
paid, whether the date fixed for the payment of the same has arrived or not.
80. Recovery of other public demands.—The following monies may be recovered under this Act in
the same manner as an arrear of land revenue, namely:—
(a) rent, fees and royalties due to the Government for use or occupation of land or water or any
product of land;
(b) all monies falling due to the Government under any grant, lease or contract which provides
that they shall be recoverable as an arrear of land revenue;
(c) all sums declared by this Act or any other law for the time being in force to be recoverable as
an arrear of land revenue.