416.    Compensation other than in money. Persons who are beiong deprived of their land for public purpose would often prefer to take other and in exchange rather than money compensation. The act allows an arrangement of the sort to be made with the sanction of the local  govt. but, in the first instance, the compenstaion must be assessed by the collector in money, and no one can be compelled to take land instead of cash. Another form in which compensation may be given with the approval of the local government is the reduction or remission of the land revenue payable on the remainder of the right-hlder’s land. An objection to this plan is that it introduces some complications into the revenue accounts and it is not desirable that it should be larglely adopted.

 

417.    Appointment of compensation. If the right-holders agree among  themselves as to the division of the compensation their agreement must be accepted and cmbodied in the reward(section 29) where the right-holders are of different classes e.g. superior owners, inferior owners, or occupance tenants, the collector will usually have to apportion it himself. To do so is not always easy. The share  of an occupance tenat would properly be measured by the proportion between the price at which he  sell his tenant right and that at which the landowner could sell the land , if unencumbered by any subordiante title.another way of approaching the question is to try to find out  how the profits derived from theland are divided. The land revenue is supposed to be equal to half the rent paid by an ordinary tenant-at-will, but as a matter of fact ,it is usually much less. In considering cash rents paid by between them and their landlords, the most favourable assumptions to adopt, as far as the latter are concerned, are that the assessment is up to the theortical standard, and that the rents are the highest allowed by law for tenants should receive seven-eights of the compensation. But, if he belongs to class which may be required to pay a malikana equal to three-fourths of theland revenue, his share of the compensation,as measured by the rent he pays, would be one-fourth. It will probably be found that calculatons based on the rent paid by occupancy tenants, at least in cases where the malikana is low, would give the landlord less than village opinion generally would hold to be his due, entries as to the division of compensation between land owners and occupancy tenants are sometimes to be cound in village administration papers. Where the allotment there stated is not palpably unjust, it is well to adopt it without further question. But it is clear that , where  all the administration papers of the district contain an identical entry without any dicrimination between different classes of occupancy tenants it cannot be accepted without further enquiry.

 

418.    References to civil court. Right-holders who object to the award of the collector as regads any of the maters which it deternmines may require him to refer their objections for decision to the district judge(section 3(d) and punjab government notification no. 1791, dated 26th february 1883, section 18.)as soon as the award is announced, the collector should proceed to pay the compensation to all who are prepareed to accept it, either willingly or under protest(section 31(1). A right-holder who receives the money without protest cannot afterwards demand a reference to the civil court(section 31(2) a list must, therefore, be made of those who refuse to accept it or accept it under protest, immediate notice of the award must also be given to all the right-holders who have not appeared before the collector, so that no delay may occur in making any references to the civil court which their objections may render necessay(section12(2). For the period which applications for a reference to the court must be lodged, see provision to section18(2)).

 

419.    Taking of possession. As soon as the award has been made, the collector should ordinaly take possession of the land, “which shall thereupon vest absolutely in the government free from all encumbrances(section 16) he need his award. But, if the amount of the cliams to compensation put in much exceed the sum awarded, possession should not be taken without first refering to the authority sanctioning the work until the period within which appication for a reference to the court has elasped without any application being lodged(government of india letter no. 503-c,w.b. dated 19th september 1898) one possession has been taken, government is bound to complete the acquisition of the land, whatever it may cost to do so. The fact that compensation has been paid does not entitle the department officer toenter upon theland he must receive possession of ir from the collector.

 

420.    Immediate possession in urgent cases. The 17th section of the act makes it lawfil for the collector in cases of urgency to take over land without the assent of th owners and without waiting for the completion of the legal formalities. But, before doing so, he must tender to the right-holders compensation fir standing crps and trees and for any damage suffred by them on account of sudden dispossession. Legal requirement nay also of course be waived by agreement os really a voluntary one, and that the getting of immediate possession is a matter of great importance(detailed instructions on this subject will be found in paragraph 65-7- of financial commissioner’s standing order no. 28) for when land is taken up in this way, it is difficult afterwards to assess compensation for standing crops and trees, and it is hardly possible to refuse to complete the acquisition, even through it becomes evident that government runs a risk of having to pay an extravagent sum as compensation.

421.    Representation of government before civil court. When he makes a referenc to the district judge, the collector must inform the department officer that the has done os, and must supply him with a copy of the right-holder’s application stating the grounds of his objection to the  award. The proceeding before the civil court are of a judicial character(section 53). Facts must be proved in a legal manner, and all evidence, whether oral or dicuments in which the award is bases, must be produced. Unless the objection nerely relates to the appointment of the compensation, its amount not being in dispute, the district judge gives the collector notice fo the date of hearing, and the collctor must arrange for government being properly repersented in court by the govermnet pledger (see in this connection the ilnstruction in the punjab law department manual). The latter msut in any case receive a copy of the notice served in the collector so that he may have an opportunity of being present at the hearing of the case.

 

422.    Appeal. An appeal lies to the high court from decisions in land acquisitions cases passes by a district judge.

 

423.    Reduction of revenue. The reduction of the land revenue assessment consequent on the taking up of land has effect from the harvest succeeding the last ine in which the owners have been able to garner their crops.

 

424.    Compensation to assignees. If the revenue is assigned, the capitalized value of the demand may be paid to the jagirdar or mafidar. But the loss of the position of assignee, or even the diminution of the income derived from an assignment, is so unpalatable that, where possible, the necessary range for this being dine where only part of the revenue. It is usually feasible to assigned, in other cases, where the loss of revenue is very small, the jagirdar or mafidar must be content to accept to one-fifth of the total land revenue enjoyed by the assignee, the deputy commissioner may make a proposal for the grant of a pension or of a new assignment. Such a proposal should not be made as a matter of course, but only in favour of a deserving assignee who feels keenly the loss of his jagir income (punjab government no. 549, dated 4th september, 1890. For the scale fo compensation in case of jagir revenue, see paragraph 53 of financila commissioner’s standing order no. 28.)

425.    Temprary occupation of land. The local government may didrect the colector to take up laid for any period not exceeding three years. In cases of temporary occupation of this kind, no notification os published in the gazette. The collector calls the rihgt-holder together an endeavours to come to an agreement  with them as to rent to be paid. In fixing the amount, it must be remembered that the landowners will remain liable for the land revenue. If the collector cannot come to an agreement with the right-holders, he must refer the matter in dispute for the decision of the district judge.(section 35)

 

426.    Compensation for damage done during occupation. At the expiry if the term of occupation the collector must offer compensation for any damage done to the land not provided for by the agreement, and the right-holder may rquire government to buy it out right if it has become permanatly unfit for the purpose for which it was use immediately before it ceased to be in their possession. Any dispute as to the condition of the land must be referred to the district judge.

 

427.    Taking up of land for companies. What has been said above about the acquisition land for the state applies equally to the taking up of land for a company under the provisions of part VII of the act.

 

428.    Disposal of land no longer required. Where land in the permanent occupation of any departments of the punjab government is no longer required, it should be handed over to the deputy commissioner of the district, who becomes responsible for  the disposal of it under the orders of the commissioner. “it may not  however, be permanently alienated without the previous sanction of government” there is no legal bar to its being put up to auction. But as the matter of grace, government is usually willing to restore agricultural and pastoral land to the persons from whom it acquired it or to their heirs in their refunding the amount paid as compensation less the 15 percent granted for compulsory acquisition. The price may be lowered, if necessary, on account of deterioration, or enhanced in the rare case of land having been improved by the use to which government has put it. The improvement must be must be one one affecting the quality of the land. The fact that land which was unirrigated at the time of acquisition can, when relinquished, be watered by a canal si not an improvement of this sort. Considering how great the rise in the market value of land has been, the terms stated above are very liberal. It is not necessary to adopt them in their entitrety where the persons concerned are remote descendants or relations of the original holders. And where the circumstances of the case are at all  out if the common, when for example, no price, or when the rise on the value of land on the neighbourhood has been exceptionally hlarge, these facts should be pointed out when referring such cases for orders so that government may have suffcient material before it to decide whether to offer any specail terms to the heirs of the persons from whom that land was qcquired.

 

                   In the case of rendtion of land under kassies and abandoned water channels such as those in multan and shujabad canel divisions which came under the possession of the irrigation department free of cost, the land should be restored to the original owners or their heirs free of charge.

 

COMMENTRY.

 

            Land acquired project completed. The land no more required, hence ordered to be auctioned but more came forward. The land leased for a long term by the officers and leasee reclaimed it. In the meantime govt. decided to surrender to land to its original owner, held the state is not bound by the decision of its officers to lease and the govt. may recover  amount paid as compensation to original owners from plaintiff.( sadhu singh v. state of punjab 1992(2) RRR 464.

 

429.    Case in which prefernece should be given to owners of adjoining fileds. In the case of plots which from their size or shape are practically of no value to any one but the owners of the  adjoining fields, government will be prepared to consider proposals for giving these owners the optin of purchasing at the market value. The mere fact that an outsider is prepared to  outbid them should not deter the deputy commissioner from recommendeding to government the acceptance of any fair offer which they may make.

 

430.    Action when the heirs and neighbourhood proprietors do not wish to purchase. If the heirs of the original owners cannot be traced, or if they or the proprietors of adjoining land decline to accept the terms approved by government, a further reference to government will be necessary if it is proposed to alienate the land permanently in some other way.

 

495-A. Department concerned to be consulted before land is actually sold. The department by which the land is surrendered should be given an opportunity of criticizing the rendition price to be demanded and of commenting upon any did or tender before it is accepted.

 

431.    Report to commissioner. In  negotiations for the disposal of land no longer required, the deputy commissioner, must make it plain that any therms he proposes are only tentative and need the sanction of government. Cases should, of course, be submitted through the commissioner and each reference should be a detailed one.

 

496-A. Transfer of land between governement departments. For the procedure to be followed in cases of transfer of state lands and building from the central government to a local governement of lands in the possession of one department to another, and of lands owned by manicipalities, reference should be made to part A of the financial commissioner’s standing order No. 28

 

It will be noticed that in these cases of acquisition the provisions of act I of 1894 are not applicable.

 

BOOK IV

COLLECTION OF LAND REVENUE AND LOCAL RATE.

 

CHAPTER XV

COLLECTION OF LAND REVENUE.

 

432.    Taxation the touchstone of good or bad administraiton. There is nothing on which the happiness of subjects and the stability of government more depends than the way in which revenue is assessed an dcollected. The old monarchy in france, which at on etine had conferred great practical benefits in thast country, was gradually underminded by its failure to limit the amount of its taxation, to distribute it fairly over the different classes of the community and to collect it without oppression, and at last fell with a crash which shool the whole of Europe. The measures adopted by the british government in india to secure an equitable assessment of the land revenue have been descrived elsewhere. We are here only concerned with the regulations for its collection, a matter of equal importance, and sometimes of even greater difficulty.

 

433.    Deputy commissioner responsible for collection of land revenue and local rate. The income of indian government, whether native or foreign, has always been mainly derived from the share of the produce of the soil which the  state claims as its own (see chapter I of the settlement manual) it is one of the chief duties of the head of a district to collect the land  revenue and local rate. The second charge is levied as a percentage on the land revenue and for practical purposes, is hardly distinguishable from it. The deputy commissioner is also the collector of the various taxes imposed by the government, but with these this handbook is not concerned. It will be necessary, however, to notice briefly his duties in connection with the realization the rates levied in many districts for the use of canal water.

 

434.    And 500 cancelled.

 

501.     Revenue a first charge on produce of land. The land revenue of holding, or of an estate, being a cash commutation of the right of governement to a share of the crops grown upon it, is properly declared to be “ the first charge upon the rents, profits and produce thereof (act XVII of 1887 section 62(1). The section quoted in this chapter are sections of act XVII of 1887)” it is the deputy commissioner’s business to safe guard this right. Withoput his consent no court can attach the  “rants, profits or produce” untill the current land  revenue and any arrears that may be due have been paid (section 62(2)) orders issued by civil and  excluted by the revenue department. (section 141)

 

502.     Instalments. It seemed at one time natural enforce the government line on the produce by making the instalement of land revenue fall due before the crops, from which they were to be liquidated, were cut. This plan in practice land to great abuses. Instalment are now arranged so as to be become payable shortly after the garnering of the crops. The number, dates and amount of the installement are fixed at settlement with the approval of the financial commissioner and are often identical for all  the estastes in a tahsil. If experinence shows clearily that the agreements originally made are unsuitable for any estate or group of estates, the deputy commissioner should not hesitate the ask to have them changed.

 

503.     Land owners jointly and severally responsible. The joint and several responsiblty of all the land owners in an estate for the payment of the whole land revenue assessed upon it is emphatically asserted in the 61st  section of the land revenue act. Each shares holders is there for liable not only for the demand due on his own holding, but also for any arrears that may arise on respect of another holding. If  he happened to be only solvent land holder in the estate, he could raiseon legal objection to an orderthat he should himself pay the whole balance. In such a case the holdings of the defaulters would of course. If he wished be transferred to him for a term. When an estate conists of rwo or more recognised sub-divisions (pattis or tarafs)the joint and several responsibility for an arrear arising in any particular su b-division should in the first instance, be enforced against the shareholders in the sub-division and bot against the whole community.

 

504.     Extent to which joint responsibility should be enforced. The communal bond never  in fact existed in some parts of the punjab. Where it is a mere fiction of our revenue system, and estate are only artificial groups of indipendent holdings the enforcement of common responsibility, through legal would  bot be just. Everywhere the tendency of our rule has been to promote individualism and the intrusion of strangers into village communities has in maby places weekend the feeling of corporate life and duties. A revenue officer in his dealings with estates should do what he can to check this process of disintegration. As far as possible village communities should be left to themsilves. As thomason remarked:-

 

“So long as the Fovenment revenue is punctually paid it is nost important that the collector  as a fiscal officer should abstain frim all interference………  the great desire and object  of the Government is to teach the people selg-government …….they should be instructed and encouraged thus to conduct their affairs and by punctual payment of the government demand to bar all direct interference on the part of the fiasal officers of the Government. Where difault occurs prompt action  is ofcourse required. If the arrears cannot be recovered from the defaulter  themselves kthe measures adopted ofr their fralization should be so framed as to assert the orinciple of common respobnsibility.

 

505.     Headman not to be made scapegoat of community. It is the duty of the village headman to collect the revenut from the landowners and pay it into the tajsil treasury. But if the can show that he has done his best and failed his responsibility for an arrear is no greater than that of the members of the brother hood and he should not be made the scapegoat.

 

506.     Sharesolders must not be allowed to pay direct. A shareholder sho is no bad terms with his headmanb sometimes  tries to pay in revenue direct either in cash or by money order. Such payments ahould in variably be refused. The grant of revenue money orders to anyone but a lambardar is against the rules of the postal department.

 

507.     Village khatauti’s. To aid the tahsildar in  keeping an eye on the dollections for each estate a separate village account of demand and receipts known as the khatauni is kept upby the rtahsil revenue accpintant or swail baki navis. One ;arge sheet is alloted to each villafe, and these sheets are bound together in one or more volumes. At the top a statement of the dimand arranged under  various heads os entered. As it is inportant that the tahsildar ahould be able to see artr a glance the whole  of what he has to realize from each eatate. The demand is shown not only on account of land revenue, fixed and fluctuating but also on account of diffferent items of miscellaneous land revenue such as tirni and talabana, local rates, canal water rates, and so on. It fact everything should be out down which the estate pays into the tehsil treasure through its headmen. The rtest of the sheet is occupied by the sollection statement. Under each item of demand os shown each receipt under that head,  with the date of payment. Atn the ind of the year each dolumn should be totalled and any unpaid balance should be noted. Such balamce3s should be carefully shown under  the proper heads in the  khataunis of the succeeding year.

 

508.     Duties of patwari in connection with land revenue dollection. It is the duty of the patwari ofter the kharif harvest inspcetion in over to give the headman a list known as the fard dhal bachh, showing the demand due under different heads( land revenue local rate erc.) from the owner of each holding. this list is brought up to date and dorrected if necessary after the rabi firdawari. A fresh list will  always be required whin the instalments for the two harvests are not equal of where the demand is a fluctuation one assessed by the application of acreage rates to the harvested area. The patwariis bound to help the headmen by explaining the accounts. And by writing, if required the receipts to be given to the shareholders. But he is forbidden to have anything to do with the actual collection or handling of the money. He should gove each heacman, for presentation at the fahsil a memorandum (arz lrsal)showing under the proper heads the amounts to be paid in.

 

509.     Payment at outlying tehsils - Arrived at the tahsil the heacman shows the arz irsal to the revenue accountant(wasil baki navis). Heving ascertained by reference to the village khatauni, if necessary the proper distribution of the amount tendered, the revenue accountant enters it under the proper heads in jthe foil and counterfoil of the recdeipt register(dakhilabahi). The corrections of any made by the revenue accountant in the arz irsal should be attitude by the tahsildar or naib-tahsildar. On receiving the money the tahsildar of tahsil treaxurer signs both copies of the dakhilawith a note of any deductiuon for short weight of fa,se coin that may be required. The signature of the tahsildar or naib-tahsildar must  next be obtained on the foil and counterfkoil. The dakhila is thin hended to the diyaha navis, whose businmess it is to write up the daily cash account(siyaha) of the tahsil. The payments made should be entered under their proper heads nby the siyaha navis in the case account of wiyaha and by the wasil baki navis in the khatauni. The tahsildae’s signarure on the salhila is the authority for the enteies in kkthe sihaya and they must not by made till it has been obtained. The siyaha navis should sign both the foil and counterfoil of the dakhila after which the counterfoil should  be removed from kthe rekgister and given to the headman.

 

510.     Payment at headquarter’s tahsils. The tahsils at headquartes have no seprate treasuries, and therfore no tahsildar and siyaha navis headman bringing money to such a tahsil presents his arz irsal to the wasil baki navis, who prepares receipts in triplicate, singing them himself and obtaining the signature of the tahsildar or naib-tahsildar. The headman is sent to the district office treasury with the money and the three copies of the receipt. The presents them in the first instance to the treasury the three copies. They are next presented by the headman to the district treasurse, who receives the money enters the amount in his cash book and signs in full the three copiesof the dakila after entering in each any deduction for short weight or bad coin which may be necessary. The three copies are then brought back to the treasury accountant, who enters the amount in his cash-book and complets his signature on the three copies. One copy he returns as, receipt to the headman, first obtaining in the case of sums of Rs. 500 and upwards, the signature of the treaury officer, the second he forwards to the tahsildar when the accounts of the day are closed, the third he keeps for record in the treasury. The first, third and last columns of the dakila register should be made about any dakhila not returned by the treasury on the same or the following day. Where the govt. treasury is managed by the imperial bank of india, a similar course is followed, the triplicate dakhila being presentes with the money at the bank, instead at of the district treasury. No daily cash account or siyaha is sent in by headquarters tahsils, but a sent to the district treasury, where it should be carefully examined to see that all items have been duly credited in the treasury accounts. No copy of the goshwara is kept at the tahsil.

 

511.     Payment at revenue by money orders, currency notes and cheques. The headman, when they bring in the revenue, are often expected or compelled to give small douceurs to members of the tahsil establishment, especially to the revenue accountant. Tahsildar should be made to under stand that their own credit is involved in stopping this practice. Deputy commissioner  who wish to do soare allowed the option of introduction the system of payment of land revenue into the treasury without pre-audit by the wasil baki navis. According to this system, it is essential in the first place that a correct kistbandi should be supplied to every patwari for each of his villages. With the assistance of the kistbandi the patwari may by expected to give correct arz irsal to each headman paying in an intalment of land revenue. The persins tmndering payment will then take the arz irsal with money to be paid direct to the teasurer who will ar ince teceive the money and sign a receipt  on the back of the arz irsal. Ehis will then by taken by the headman or person paying the niney to thesiyaha vavis and wasilbaki vavis, by whom dakhilas will be prepared in the usual way. The headmen can also pretect themsolves by sinding  the money to remitted throughthe past or at places where  treasury the uahsil by revenue money order or by currincy notes business is concucted by the imperial bank of india, by cheque in a local bank but in some cases they are probably afraid ti offend the tahsil staff by adoping  these expedients. It is best to leave thin to choose whichever mode of payment they prefer. It is a pity to discourage them from coming personally to the tahsil. There are sime advantages in their doing so and no herdship is involved if they are not subject to needless delays of illegal exactions.

 

512.     Payments to be credited to demand of harvest, not in liquidation of arrears. After the land  revenue of any harvest has become  due all payments must be credited against the demand on account of that harvest. It is only after that has been fully satisfied that miney rteveived can be cmployed for the reduction of  balances outstandig from previous harvests.

 

513. Direct payment to assignees. It was formerly the rule to allow large assignees of land revenue to take it direct from the headman. This privilege was often abused,and has been withdrawn in many  cases. It can only be continued if the  arrangements for receiving the money are satisfactory to the deputy commissioner. It should caase where the jagirdar makes it an intrument for illegal exactions of for putting pressure on landowners to transfer their land to himself. But where he acts faor;u amd the landowners have no valid ground of domplaint, it is harsh to deprive the assignee of a privilege which  he greatly values. The collection must be made frim the headmen, and not direct form the land owners. A jagirdar cannot of course employ any of the coercive processes to be  presently  described. If the revenue is not paid to him or eiththe assent of the deputy commissioner he can sue the defaulter in revenue court. Where the revenue is realized by the deputy commissioner for the jagirdar a charge of 2 percent known as haqul tahsil is made to cover the cost of collection.(land revenue rule 57(ii))

 

514.     Failure to pay either justifiable or unjustifiable, action appropriate to each case. Failure to pay the land revenue by due date may be either justifiable or unjustifiable. Where it is justifiable the demand should be either suspended or remitted. The circumstances under which relief should be given in one or other of these ways are described in the next chapter. The rest of the present chapter deals with the action to be taken by the deputy commissioner to recover arrears which have not been, and, in his opinion, ought not to be, suspended or remitted.

 

515.     Delay in enforcing payment harmful to landowners. It should be an invariable rule either to collect the dedmand punctually or to suspend it regularity. If each instalement is not taken when it falls due, the provision of the law which makes theland revenue a first charge on the produce of the harvest becomes a dead letters. The money-lender takes from his deboters the grain which should have been sold to pay the state its share, and the landowners in the end have to contract fresh debts when they are at least pressed for payment. Every tahsildar must understand this, but many of them act as if mere delay in enforcing a claim which must ultimately be met were a boon to the defaulter. The means which the deputy commissioner possesses of detecting unpunctuality are described in XVIIth chapter.

 

            Meaning of defaulter. “defaulter” is definedi th land revenue act (section 3(8)) as menaing “ a person liable for an arrear of land revenue”, and as including “ a person who is responsible as surity for the payment of the arrear”, the definition has a wider scope than might at first sight appear. Reading it with section 61 of the act, it is clear that all the landowners in an estate are defaulters if an arrear accures in respect of any particular holding. In practice, the milder coercive processes, which are all that are ususlly  needed are dilrected either againest the owner of the holding in respect of which the default arises or against his headman.

 

516-A. As soon as the collection for a harvest is over, a complete and up-to-date list of arrears of land revenue and other allied dues outstanding against each defaulter shall be supplied by the headman to the sarpanch of the village panchayat. The village panchayat, in turn, shall take suitable action to impress upon the defaulters the necessity of clearing off the arrears.

 

517.     Application of headman for process against defaulter. A headman who has shown proper diligence can obviate the risk of proceedings being taken against himself by applying to the tahsildar or deputy commissioner for assistance. Application will not be entertained if the arrear has been outstanding for over six months unless the lambardar satisfies the revenue officer that the delay in realization has not been due to his own neglect. If the application is enterained, a date is fixed, a writ of demand is served on the defaulter and he is sumoned to appear. (land revenue rule 65) . if the existance of the arrear is proved an order is recorded stating the amount the person from whom it is due, and the duty of recovery is transferred from the headman to the tahsildar.

 

518.     Personal action by tahsildar. Such is the prescribed procedure but, when it is clear that headman without any apparent reason finds difficulty in including his co-shares to pay their quota, it is a good plan for the tahsildar or his naib to go to the village and find out what the real cause is. If he sees tha thte refusal is due to private enmity or jealousy, he should uphold the lambardar’s authority by convincing the defaulters that they themselves are the person who will suffer by delay. If the assert that  they suspect the headman of misappropriating the money he collects, and are afrain to entrust him with it, he should relize the revenue at once through the lambardar and tell him to take it to the tahsil.

 

519.     Misappropriation by headman. Misappropriation by a needy headman is unfortunately no rare occurrence. Having money in his hands, he finds it convenient to pacify his private creditors at the cost of plunging deeper into debt a month or two later when the tahsildar insists on payment of the government demand. Whenever misappropration is proved, the headman should be dismissed, and the deputy commissioner should consider whether it is expedient also to prosecute him criminally.

 

520.     Legal processes for recovery of arrears. The legal for the recovery of arrears are-

(a)    by service of a writ of demand on the defaulter [section 67(a), 68 and land revenue rule 63 and paragraphs,3,4 and 9 of financial commissioner’s standing order no. 29];

(b)   by arrest and detention of the defaluter[section 67(b) and 69 and land revenue rules 67-69]

(c)    by distress and sale of his movable property and uncut or ungathered crops [sections 67(c) and 70];

(d)   by transfer of the holding in respect of which the arrear is due [section 67(d) and 71];

(e)    by attachment of the estate or holding in respect of which th earrear is due [section 67(e) and 72 and paragraph 21 of financial commissioner’s standing order no. 29];

(f)     by annulement of the assessment of that estate or holding [sections 67(f) and 73-74 and paragraph 25-29 of financial commissioner’s standing order no. 29];

(g)    by sale of that estate or holding[section 67(g), 75-76 and 79-96 and land revenue rule 70];

(h)    by proceeding against other immovableproperty of the defaulter [section 67(h) and 77],

 

for details of the procedure to be followed in connection with each of these coerive process, reference must be made to the sections of the land revenue act and the rules and orders abive noted.a person against whom proceedings are taken for the recovery of an arrear may, if he denies his liability and pays under a written protest, sue in a civil court for a refund. (section 78)

 

521.     Writ of demand. A writ of demand is known as “dastak” it is little more than a reminder. It shows the amount of the arrear, and requires the person addressed, to pay it, together with a service fee (talabana) of one rupee where the revenue involved is more than rs. 5 and of twelve annas where the revenue involved is rs. 5 or less, into the tahsil by a cretain date, writs are served by a special staff temporarity engaged for the purpose, and the issue of many dastaks may mean more to a village than an addition of talabana to the land revenue demand. A writ may be addresses to the  actual defaulter, but it is usually directed to his headman unless thelatter had made an application under section 97 of the land revenue act (see paragraph 517 supra). It can be issued on any date of the instlemnet, but it is proper to allow a few day’s grace, and this may reasonably  be extended to a fortnight where, there are two instalements, it is the custom of the estate to pay the whole demand at one time. There is no legal objection  to the sending out of repeated destaks, but only a week tahsildar would think of doing os. A tahsildar can issue wirts of his own authority. If he has his tahsil well in hand, he ought not to find many necessary. Any tendency to only two which a tahsildar can put inforce himself can easily be chacked by the collecter as the thasidar sends in monthly statements of writs warrants issued.

522.     Detection of defaulter. The actual defaulter or headman who repersents him may be rested and detained at the tahsil or district office for ten days. He may be released on bail being given that he will not absent himself for certain hours daily during that period. If the arrears is not paid by the end of the term, the deputy comissioner may order his further detection for a month in the civil jail. If the tahsildar finds it necessary to detainded the defaulter for more than twenty four hours, he must report his action to the deputy commissioner. The order land owners in the estate are not liable to this form of coercion because of their joint responsibilty for arrears. Nor can it be used in the case of females, manners, lunatics or idiots. The peon who  executes the warrant must not receive the money if the defaulter produce it, but must instruct the latter to take it or sent it to the tahsil of this from of coercion thomason remarked. “it is only in peculiar cases that process of imprisonment is  likely to be effected. When the defaulter is living in circumstance which make him fear imprisonment, and when he has resources which enable hem at once to pay the demand, there may be on moreefficient  process. But on the poor or the embarrassed it is not likely to have any effect, whilst to the unfortunate, but honest and industrious, man it is a cruel hardship. It used to be a very common practice to impression defaulters as the first step towards the realization of the demand, but the harshness and impolicy of this have been long admitted.

 

Commentry

 

            Views expressed by Dousie, to be treated with great respect, however, can not take place of  provisions of the act. The views in contravention with provisions of the act should be ignored. (Sardara singh v. sardara singh, 1976 PLJ 199 : 1976 RLR 172 (p&h)

 

523.     Districts and sale of movable property. The deputy commissioner or any other revenue officer fo the 1st grade can distrain and sell the crops and the movable property of the defaulter. But the exceptions prescribed by section 60 of the civil procedure code (act V of 1908), as regards sales in execution of decrees of court apply, and in addition so much of the produce must be left unattached as the deputy commissioner thinks necessary for see-grain and the subsistance of the defaulter and his family and of exempted cattle until the next harvest. “the process is liable to very much the same objection as  the objection as the proceeding. The usual defaulter are small landed properties whose personal property is of little value to any but themselves, and is easily removed, if it is destrained and sold little is thereby realized, whist they are greatly harassed and injured. If, however, the defaulter be in good circumstances, and wilfully withholds payment of the just claim of government there cannot perhaps be a better mode of proceeding than to distrain at once the most valuable articles of his private property. This course should be followed only when there is good reason to suppose that it will be the means of compelling payment of the whole or a considerable protion of the arrear. (thomsan’s director for colectors, eddition of 1850, paragraph 70)

 

525.     Advantage of this form of coercive process. In cases in which the second and third forms of coercion fail, or are held to be harmful or useless, this is the process which it is ordinarily best to adopt. It has the great advantage of preventing the intrusion of a stranger into the community. If an arrangement can be made whereby a plot of land is left for cultivcation in the defaulter’s hands, he can still support himself and his family in his old home, and there may be some hope that he or his sons will learn lessons of thrift in the years in which they are excluded from the rights and temptations ownership.

 

526.     Attachment of estate or holding. The deputy commissioner can attach the holding or estate and bring ir under direct management. [section 72(1)] this process is known as kurk tahsil. Usually the tahsildar should be the manger; but,if the estate is large, a non official agent may be appointed and paid by a fixed salary or by a percentage on the collections. The land revenue assessment it not affected. The manager steps into the position of th defaulting owner or community, and is bound by all existing engagements between landlord’s and tenants. [section 72(2)] the rents and points received after attachment must be credited-

 

            firstly, against the cost of management, and

 

            secondly, against the demand of the current harvest on account of land revenue and cases,

 

            only  the surplus, if, any is available for the liquidation of the balance on account of which the land was attached [section 72(3)]. As such as it has been satisfied any in any case at the end of five years, the land must be restored to the defaulter, who is entered to a full account of receipts and disbursements during the period of management. [section 72(4) and paragraph 21 of financial commissioner’s standing order no. 29]

 

527.     Use of above process. Obviously this process is unsuited to the case of an ordinary peasent holding, except as a mere temporary measure, to prevent waste, when the deputy commissioner thinks one or ohere of the two following process must shorlty be adopted [land revenue rule 70] it may occasionally be of use when the defaulter is a quarrel between the member of a village community as to the distribution of the burden over the different holdings. In the later case, the manager takes for the time being place of the headman and collects from properties the cost of management including his own remuneration, the land revenue and ceases, the arrear and the village expenses. He does in fact by authority what the headman improved incapable of doing, and can, with the help of the tahsildar quickly settle any dispute as to the bachh.

 

528.     Above process may be used by deputy commissioner of his own authority. The five process described above can be carried out by the head of the district without reference to any higher authority. He may choose the particular one he thinks most likely to succeed, and is under no obligation to try effect of the one before he employs another. The three remaining methods of coercion can only be used with the assent of the financial commissioner.

 

529.     Annulmnt of assessment of holding or estate. If the arrear has been outstanding for over month, and the deputy commissioner,after trial or otherwise despairs it by any of the above proceses he can issue a proclamation attaching the holding or estate, and can propose to annual its assessment, and to manage ir direct or lease it to a farmer [section 73(1) and (3). This process cannot be used for the recovery of an arrear of land revenue which has accured on land which deputy commissioner has already taken under his control either on behalf of th ecourt of wards or in pursuanace of the crave process descibed in paragraph 526 supra. On receipt of sanction from the fianacial commissioner a proclamation is issued declaring that the assessment has been annulled. The effect of the issue of a proclamation attaching a holding or of one annuling its assessment is that thereafter on payment before publication of rent properly due till some date after publication is invalid except with the special sanction of the deputy commissioner. [section 74(2) and (3).

 

530.     Term of direct management or farm. The term of direct management or of the farm must not exceed 15 years. When it is over, the holding or estate is reassessed in thelight of  the evidence as to its real assets which has been obtained. Care should, however, be taken that the land revenue imposed on such land does not raise the total assessment of the circle in which it is situated to more than one-fifth of the net assets of the circles. If section 51(3) by section 51(4) of the punjab land revenue act, 1887 this object can in most cases be secured for all practical purposes by providing that the average rate of incidence on such land does not exceed the average rate of the estate in which it is included. Any case in which this is not suitable, as for example of especially valuable land, should not be such as to raise the existing average rate of incidencce of the assessment circle beyong the limit prescribed in section 51(3).” If the owners refuse to accept the new assessment, the financial commissioner can order direct management for the remainder of the term of the current settlement of the district or for any shorter term.

 

 

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