43. Compensation for infringement of rights of third parties in exercise of a right of the Government: - (1) Whenever, in the exercise of any right of the ¹[Government] referred to in either of the two last foregoing sections, the rights of any person are infringed by the occupation or disturbance of the surface of any land the ²[State Government] shall pay, or cause to be paid to that person compensation for the infringement.

X of 1870: -

(2) The compensation shall be determined as nearly as may be in accordance with the provisions of the Land Acquisition Act, 1870³.

44. Presumption in favour of entries in Records-of-rights and annual records: - An entry made in a record-of-rights in accordance with the law for the time being in force, or in an annual record in accordance with the provisions of this Chapter and the rules there under, shall be presumed to be true until the contrary is proved or a new entry is lawfully substituted therefor.

45. Suit for declaratory decree by persons, aggrieved by an entry in a record: - If any person considers himself aggrieved as to any right of which he is in the possession by an entry in a record-of-rights or in an annual record, he may institute a suit for a declaration of his right under Chapter VI of the Specific Relief Act, 1877.

¹Substituted for the word “Crown” by the Adaptation of Laws Order, 1950.

²Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.

³See now the land Acquisition Act, 1894 (I of 1894).

Supplemental Provisions.

46. Power to make rules respecting records and other matters connected there with: - The Financial Commissioner may make rules--

(a) prescribing the language in which records and registers under this Chapter are to be made;

(b) prescribing the form of those records and registers, and the manner in which they are to be prepared, signed and attested;

(c) for the survey of land so far as may be necessary for the preparation and correction of those records and registers;

(d) for the conduct of inquiries by Revenue-officers under this Chapter; and

(e) generally for the guidance of Revenue-officers and village-officers in matters pertaining to the records and registers mentioned or referred to in this Chapter.

47. Records-of-rights and annual records for groups of estates: -(1) The ²[Commissioner] may direct that a record-of-rights be made for any group of neighbouring estates instead of separately for each of the estates.

(2) The provisions of this Chapter with respect to a record-of-rights and annual record for and estate shall then, so far as they can be made applicable, apply to a record-of-rights and annual record for a group of estates.

CHAPTER V

ASSESSMENT

48. Assessment of land revenue: -(1) All land, to whatever purpose applied and where ever suitable, is liable to the payment of land-revenue to the Government, except such land as has been wholly exempted from that liability by special contract with the Government or by the provisions of any law for the time being in force ¹[and such land as is included in the village site.].

²[Explanation—For the purposes of this sub-section the expression ‘village site’ shall have the same meaning as is assigned to the expression ‘site of a village’ in section 4].

¹For rules under sections 46 and 106, see Notification Nos. 74, 76 and 78, Punjab Gazette, Extraordinary, 1^st March, 1888, pp.3, 53 and 61 for amendment of these rules, see Punjab Gazette, 1901, Pt. III, p.1030, ibid, 1903, Part III, page 1218.

²Substituted by Punjab Act 45 of 1953, for “Financial Commissioner”.

³[(1-A) Not with standing anything in sub-section (1), land held by any person weather as a sole land-owner or as a co-landowner in one or more holdings, or as a sole landowner and as a co-landowner in one or more holdings in any estate shall be exempted from the liability to the payment of land revenue, if--

(i) the area of such land together with the area of land, if any, held by such person weather as a sole landowner or as a co-landowner in one or more holdings, or as a sole landowner and as a co-landowner in one or more holdings, in any other estate in the State of Punjab ⁴[* * *], does not exceed five standard acres; and

(ii) such person furnishes such particulars of all the land held by him in the State of Punjab ⁴[* * *], in such form and manner and at such time and to such authority (here in after in this section referred to as the ‘prescribed authority’) as may be prescribed by rules made under section 64.

¹Inserted by Punjab Act 3 of 1928, section 3(i).

²”Explanation” added by Punjab Act 9 of 1958, section 4.

³Sub-sections (I-A) and I-B) added by Punjab Act No. 1 of 1968, section 2 and shall be deemed to have been added with effect from Rabi of Agricultural year 1966-67.

⁴The words “or outside it” omitted by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been omitted.

¹Explanation 1.—In the case of a Hindu undivided family, the land owned by such family shall, for the purposes of sub-section (I-A), be deemed to be the land of the landowner in whose name it is entered in the record of rights.

²[Explanation 2.—The expression, ‘standard acre’ in respect of the holding in such territories of the erstwhile State of Patiala and East Punjab States Union as now form part of the State of Punjab, shall have the meaning assigned to it in the Pepsu Tenancy and Agricultural Lands Act, 1995, and in respect of the holdings other than those referred to above, the said expression shall have the meaning assigned to it in the Punjab Security of Land Tenures Act, 1953.

(1-B) In the event of a person furnishing to the prescribed authority such particulars under clause (ii) of sub-section (1-A) as are not found to be correct, the prescribed authority, may after giving such reasonable opportunity of being heard direct him to pay by way of penalty in addition to the land revenue to which he is liable an amount not exceeding twenty times the amount of land revenue payable.]

³[(2) Land –revenue shall be assessed in cash.]

(3) Land may be assessed to land-revenue notwithstanding that that revenue, by reason of its having been ⁴[ exempted by virtue of the provisions of sub-section (1-A)], assigned , released , compounded for or redeemed is not payable to the Government.

¹Explanation to sub-section (I-A) renumbered as Explanation 1 by Punjab Act No. 10 of 1969, section 2.

²Explanation 2 added by Punjab Act 10 of 1969, section 2 and shall always be deemed to have been added.

³Substituted for the words “may be assessed in cash or in kind, or partly in cash and partly in kind, as the local Government may direct” by Punjab Act 3 of 1928.

⁴The words “exempted by virtue of the provisions of sub-section (1-A)” inserted by Punjab Act No. 1 of 1963, section 2 and shall be deemed to have been inserted with effect from Rabi of Agricultural year 1966-67.

¹[(4) Land-revenue may be assessed --

(a) as a fixed annual charge payable in lump sum or by installments ;

(b) in the form of prescribed rates per acre or other unit of area applicable to the area recorded as sown, matured or cultivated during any harvest or during any year.]

²[48-A.] Basis of assessment: - ³[ The assessment of land-revenue shall be based on an estimate of --

(a) the average money value of the net assets of the estate or group of estates in which the land concerned is situated ; or

(b) in the case of special assessment of land put to non-agricultural use in an assessment circle or part thereof,--

(i) on the average net letting value of category and class of sites ;or

(ii) where for any reason it is not possible to ascertain the net letting value,

on the average market value of sites as determined in the manner prescribed : ]

⁴[Provided that when a special assessment is made under section 59, notwithstanding the period fixed for the continuance of an assessment or the limit provided in section 48-B or the area having been declared to be an urban assessment circle, the land revenue may be assessed as fixed annual charge payable in lump sum or by installments in accordance with ⁵[the rules made under this Act ].

¹Added by Punjab Act 3 of 1928.

²Inserted by Punjab Act 3 of 1928.

³Substituted by Punjab Act 9 of 1958, section 5.

⁴Inserted by Punjab Act 13 of 1952.

⁵Substituted for the words “with the executive instructions issued under the provisions of section 60-C’ by Punjab Act 9 of 1958, section 5.

¹[48-B. Limit of assessment: - If the land-revenue is assessed as fixed annual charge the amount thereof, and, if it is assessed in the form of prescribed rate, the average amount which according to an estimate in writing approved by the ²[State Government] will be leviable annually, shall not, in the case of any assessment circle, exceed one-forth of the estimated money value of the net assets of such assessment circle ³[or in the case of special assessment on a category and class of sites of land put to non-agricultural use in an assessment circle or part thereof—

(a) exceed one-forth of the estimated average not letting value; or

(b) exceed two to four per cent of the average market value; or

(c) in the case of sites lying vacant and out of use, exceed one per cent of the average market value]:

Provided that nothing contained in this section shall affect any assessment in force at the time of the commencement of the Punjab Land Revenue (Amendment) Act, 1928].

General Assessment

49. Notification of intended re-assessment and instructions as to principles of assessment: - ⁴(1) Assessment of land-revenue may be general or special.]

(2) A general re-assessment of the land-revenue of ⁵[any area] shall not be under taken without the previous sanction of the ⁶[State Government] and ⁷[notification] of that sanction.

¹Inserted by Punjab Act 3 of 1928.

²Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

³Inserted by Punjab Act 9 of 1958, section 6.

⁴Sub-section (1) added and existing sub-sections (1) and (2) renumbered (2) and (3), respectively, by Punjab Act 3 of 1928.

⁵Substituted for the words “a District or Tehsil” by Punjab Act 3 of 1928.

⁶Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

⁷For instances of such notification see Punjab Gazette, 1881, Part I, pages 703 and 820d and ibid, 1901, Part I, page 856.

¹[(3) In granting such sanction the ²[State Government] may give such instructions consistent with the provisions of this Act and the rules made there under as it may deem fit.]

50. Mode of determining assessment: -(1) ³[A general] assessment shall be made by a Revenue-officer.

⁴[(2) Before making such assessment the Revenue-officer shall report through the Financial Commissioner for the sanction of the ²[State Government] his ⁵[proposal] with regard thereto.]

51. Announcement of assessment: - ⁶[(1) After consideration of the proposals submitted by the Revenue-officer under the provisions of section 50, the ²[State Government] shall pass such orders as it may deem fit, subject to the provisions of sub-section (3) and (4), and on the receipt of such orders the Revenue-officer shall make an order determining the assessment proper for each estate concerned and shall announce it in such manner as the ²[State Government] may by rule prescribe.]

(2) At the time of announcing the assessment ⁷[the Revenue-officer] shall also declare the date from which it is to take effect, and, subject to the other provisions of this Act, it shall take effect accordingly.

⁸[(3) Subject to the provisions of sub-section (4) the average rate of incident on the cultivated area of the land-revenue imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section ¹[(2)] of section 49 shall not exceed the rate of incidence of the land-revenue imposed at the last previous assessment by more than one-forth provided that the rate of incidence of the assessment imposed on any estate shall not exceed the rate of incidence of the last previous assessment on that estate by more than two-thirds.

¹Substituted by Punjab Act 3 of 1928, section 5(3).

²Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

³Substituted for the word “the” by Punjab Act 3 of 1928, S. 6.

⁴Substituted for the old sub-section of Punjab Act 3 of 1928, s. 6.

⁵Substituted for Punjab Act 6 of 1954, for “Proposal”.

⁶Substituted by Punjab Act 3 of 1928.

⁷Substituted by ibid, for the word “he”.

⁸Sub-section (3) and (4) were added by Punjab Act 3 of 1928, s. 7.

(4) The provisions of sub-section (3) shall not be applicable in the case of the land which has not previously been assessed to land-revenue ²[or in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) at the last previous assessment, or in the case of the land of which the last previous assessment was made under the provisions of clause (b) of sub-section (1) of section 59] or in the case of an area which has been declared by notification to be an urban assessment circle and for the purpose of calculating the increase in the incidence of the land-revenue for the purpose of sub-section (3), all such land shall be excluded from calculation :

²[Provided that no area shall be declared to be an urban assessment circle unless within the limits of a municipality or of an area in respect of which a notification has been issued under section 241 of the Punjab Municipal Act, 1911, or of an area declared to be a small town under the provisions of the Punjab Small Towns Act, 1921].

52. Application for reconsideration of assessment: -(1) The land-owner may, within thirty days from the date of the announcement of the assessment, present a petition to the Revenue-officer for a reconsideration of the amount, form or conditions of the assessment.

¹Substituted for the brackets and figures “(1)” by Punjab Act 6 of 1934.

²Substituted for the words “or of which the last previous assessment was made under the provisions of clause (b) of sub-section (1) of section 59 or in the case of land in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) of section 51 at the last previous assessment” by Punjab Act 6 of 1934, s. 4.

(2) Where the land-revenue is assigned, the assignee thereof may within thirty days from that date, present a like petition to the Revenue-officer.

(3) The order passed by the Revenue-officer on the petition shall set forth his reasons for granting or refusing it.

53. Confirmation and duration of assessment: - (1) ¹[An assessment, the under taking of which has been sanctioned under the provisions of section 49] shall not be considered final until it has been confirmed by the ²[State Government].

(2) At any time before an assessment is so confirmed the Commissioner or Financial Commissioner may ³[subject to the provisions of sub-section (3)] modify the assessment of any estate. * * ⁴ * *.

⁵[(3) Before an enhancement is ordered under the provisions of sub-section (2) the Commissioner or Financial Commissioner, as the case may be, shall be cause reasonable notice to be given to the land-owner by proclamation published in the manner described in section 22, to show cause in a petition addressed to the Revenue-officer why the proposed enhancement should not be ordered, and the Revenue-officer shall enquire into any objections raised by any land-owner and submit such petition received with his report thereon to the Commissioner or the Financial Commissioner, who shall consider the petition and the report and shall also hear the petitioner if he so desires.].

⁶[53-A. Duration of assessment: - (1) The ²[State Government] shall, when confirming an assessment under sub-section (1) of section 53, fix a period of time for which the assessment shall remain in force.

¹Substituted for the words “An assessment of the land revenue of a district or tahsil” by Punjab Act 3 of 1928.

²Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

³Inserted by Punjab Act 3 of 1928, s. 8.

⁴The words “in the district or tahsil” were omitted by Punjab Act 3 of 1928.

⁵Substituted for the ild-sub-section (3) by Punjab Act 3 of 1928.

⁶Added by Punjab Act 3 of 1928, s. 9.

(2) The period fixed under sub-section (1) shall be forty years :

Provided that--

(i) a period not exceeding forty years and not shorter than ten years may be fixed for any area, specified by the ¹[State] Government, in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) of section 51 at the last previous assessment or which it has been proposed to introduce such irrigation during the period fixed;

(ii) a period not exceeding forty years and not shorter than twenty years may be fixed on the expiry of a period fixed under the provisions of clause (i) of this proviso.]

(iii) nothing in this sub-section shall affect any assessment in force at the time of the commencement of the Punjab Land Revenue (Amendment) Act, 1928, or apply to an area which has been declared to be an urban assessment circle under the provisions of sub-section (4) of section 51.]

54. Assessment to remain in force till new assessment takes effect: -Not with standing the expiration of the period for the continuance of an assessment under ²[* * * *] the last foregoing section, the assessment shall remain in force till a new assessment takes effect.

55. Refusal to be liable for assessment and consequences thereof: - (1) At any time within ninety days from the date of the announcement of an assessment the land-owner, or where there are more land-owners than one, any of them who would be individually or collectively liable for more than half the sum assessed, may give notice to the Revenue-officer of refusal to be liable for the assessment.

(2) When the Revenue-officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it, as nearly as may be, as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon.

(3) While the estate is in the possession of the Collector, the land-owner or land-owners shall be entitled to receive from the Government an allowance, to be fixed by the Financial Commissioner, which shall not be less than five or more than ten per cent of the net income realized by the Government from the estate.

¹Substituted by Adaptation of Laws Order, 1950.

²The words brackets and figures “sub-section (35) of” were omitted by Punjab Act 3 of 1928, s. 10.

56. Distribution of the assessment of an estate over the holdings comprised therein: - (1) If the assessment announced under section 51 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue-officer shall, before the date on which the first installment thereof becomes payable, make an order distributing it over the several holdings comprised in the estate and make and publish a record of the distribution.

(2) The Collector may for sufficient reason make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised.

(3) If the assessment announced under section 51 is in the form of rates chargeable according to the results of each year or harvest, a Revenue-officer shall from year to year or from harvest to harvest as the conditions of the assessment may require, make and publish, not later than one month before the first installment of the land-revenue falls due, a record of the amount payable in respect of each holding.

¹(4) * * * *

57. Application for amendment of the distribution of an assessment: - (1) Any person affected by a record made under sub-section (1) or sub-section (3) of the last foregoing section, or by the revision of a record under sub-section (2) of that section, may, within thirty days from the date of the publication of the record, present a petition to the Revenue-officer for a reconsideration of the record so far as it affects him.

(2) The order passed by the Revenue-officer on the petition shall set forth reasons for granting or refusing it.

¹Sub-section (4) omitted by Punjab Act 3 of 1928, s. 11.

58. Appeals from orders under sections 52 and 57: - An appeal from an order under the last foregoing section or section 52 shall lie to the Commissioner, and from the appellate order of the Commissioner to the Financial Commissioner.

Special assessments

59. Special assessments: - (1) Special assessment may be made by Revenue-officers in the following cases, namely: --

¹* * * *

(a) when land-revenue which has been released or assigned is resumed;

(b) when ²[lands] are sold, leased or granted by the ³[Government];

(c) when the assessment of any land has been annulled or the land-owner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent let in farm has expired;

(d) when assessment of land-revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause; (e) when revenue due to the ³[Government] on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water or on account of other rights described in section 41 or section 42, has not been included in an assessment made under the foregoing provisions of this Chapter;

⁴[(f) when assessment of land-revenue requires revision in consequence of the land being put to a use different from that for which an assessment is in force ⁵[* * * *] ].

¹Clause (a) was omitted by Punjab Act 3 of 1928and all subsequent clauses relettered (a) to (e).

²Substituted by Punjab Act 3 of 1928, for the words “Waste lands”.

³Substituted for the word “Crown” by the Adaptation of Laws Order, 1950.

⁴Added by Punjab Act 13 of 1952.

⁵The words “or when the land has been put to use for non-agricultural purposes; such as brick-kilns, factories, houses, landing grounds and similar purposes,” and proviso thereto omitted by Punjab Act 9 of 1958, section 7.

¹[(g) when the land has been put to use for non-agricultural purposes such as brick-kilns, factories, cinemas, shops, hotels, houses, landing grounds and other similar purposes, weather or not already assessed to land-revenue:

²[Provided that for purposes of clauses (f) and (g) any use of land--

(i) for purposes of a garden, an orchard or for pasture; or

(ii) for houses occupied by the owner for agricultural purposes or for purposes subservient to agriculture or for small-scale cottage industries; or

(iii) for any public, charitable or religious purpose except where such land has been let for any such purpose;

shall not be considered as a use different from that for which an assessment is in force or for non-agricultural purposes.].

Provided further that in case of clauses (f) and (g) residential houses, in occupation of the owners, with an annual rental value not exceeding three hundred rupees shall not be liable to special assessment.].

³[(2) The Financial Commissioner may confirm any assessment made under this section.].

(3) The foregoing provisions of this Chapter with respect to general assessment shall, subject to such modifications therefor as the Financial Commissioner may prescribe ⁴[by] ⁵[executive instructions issued under the provisions of section 60-C,] regulate the procedure of Revenue-officers making special assessments.

¹New clause (g) and provisos thereto added by Punjab Act 9 of 1958.

²First proviso substituted by Punjab Act 16 of 1963, section 2 and shall be deemed always to have been substituted.

³Substituted by Punjab Act 3 of 1928, section 12(3), for the old sub-clause (2).

⁴Inserted by Punjab Act 16 of 1934.

5Substituted for the words “by rule under the last foregoing sub-section” by Punjab Act 3 of 1928.

¹[60. Power to make rules: -The ²[State Government] shall, subject to the provisions of section 60-A from time to time, make rules prescribing--

(a) the method by which the estimate of the money value of the net assets of an estate or group of estates shall be made;

(b) the method by which assessment to land-revenue shall be made;

(c) the principles on which exemption from assessment shall be allowed for improvements.

(d) the manner in which assessment shall be announced;

(e) the manner in which the rate of incidence of the land-revenue is to be calculated for the purpose of sub-section (3) of section 51.].

³[60-A. Procedure to be followed in making rules: -Before making any rules under the provision of section 60 the ²[State Government] shall, in addition to observing the procedure laid down in section 21 of the Punjab General Clauses Act, 1898, publish by notification a draft of the proposed rules for the information of persons likely to be affected thereby at least thirty days before a meeting of the Punjab Legislative ⁴[Assembly]. The ²[State Government] shall defer consideration of such rules until after the meeting of the Punjab Legislative ⁴[Assembly] next following the publication of the draft in order to give any member of the ⁴[Assembly] an opportunity to introduce a motion for discussing the draft].

¹Substituted for the old section by Punjab Act 3 of 1928. s. 13.

²Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

³Section 60-A was inserted by Punjab Act 3 of 1928, and was substituted by Punjab act 7 of 1929, s. 2.

⁴Substituted for the words “Council” by the Government of India (Adaptation of Indian Laws‘ Order, 1937.

¹[60-B. Rules and executive instructions issued before commencement of Punjab (Amendment) Act, 3 of 1928, to be followed for the purpose of assessment operations begun before issue of rules made under the provisions of section 60-A: -Not with standing any thing contained in section 60-a, for the purpose of all assessment operations begun before the date of publication of rules made after the commencement of the Punjab Land Revenue (Amendment) Act, 1928, the rules and executive instructions relating to the matters mentioned in clauses (a), (b), (c) and (d) of section 60 which were in force before such publication shall remain in force.

60-C Power is issue instructions: - The ²[State Government] of the Financial Commissioner with the approval of the ²[State Government] may, for the guidance of Revenue-officers, from time to time, issue executive instructions relating to all matters to which the provisions of this chapter apply, provided that such instructions shall be consistent with the provisions of this Act and the rules made there under].

CHAPTER VI

COLLECTION OF LAND REVENUE

61. Security for payment of land revenue: - (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 ²[State Government], * ³ * 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

¹Inserted by Punjab Act 3 of 1928, s. 14.

²Substituted for the words “Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, and Adaptation of Laws Order, 1950.

³The words “with the previous sanction of the Governor-General in Council” were omitted by the Devolution Act, 1920 (38 of 1930), s. 2.

¹(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 weather the superior or inferior land-owners 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.

62. Further security for payment of land-revenue: - (1) The land-revenue for the time being assessed on an estate or payable in respect of a holding shall be the first charge upon the rents, or produce thereof.

(2) Without the previous consent of the Collector, the rents, profits or produce of an estate or holding shall not be liable to be taken in execution of a decree or order of any Court until the land-revenue chargeable against the rents, profits or produce, and any arrear of land-revenue due in respect of the estate or holding, have been paid.

63. Orders to regulate payment of land-revenue: -(1) Not with standing anything in any record-of-rights, the Financial Commissioner may fix the number and amount of the installments, and the times, places and manner, by, at and in which land-revenue is to be paid.

(2) Until the Financial Commissioner otherwise directs land-revenue shall be payable by the installments, at the times and places and in the manner by at and in which it is payable at the commencement of this Act.

¹For rules of Financial Commissioner under s. 61 see notification No. 76, Punjab Gazette, Extra ordinary, 1^st March, 1888; page 53.

64. Rules to regulate collection, remission and suspension of land-revenue: - ¹[(1) The Financial Commissioner may make rules consistent with this Act--

(a) to regulate the collection, remission and suspension of land-revenue, and may by those rules determine the circumstances and terms in and on which assigned land revenue may be collected by the assignee;

(b) to prescribe the form and manner in which, the time at which and the authority to whom the particulars referred to in clause (ii) of sub-section (1-A) of section 48 shall be furnished.]

(2) Where land-revenue due to an assignee is collected by a Revenue-officer, there shall be deducted from the sum collected such a percentage on account of the cost of collection as the Financial commissioner may, by rule in this behalf prescribe.

(3) A suit for an arrear of assigned land-revenue shall not be entertained unless there is annexed to the plaint at the time of the presentation thereof a document under the hand of the Collector specially authorizing the institution of the suit.

65. Costs recoverable as part of arrear: - The costs of any process issued under this Chapter shall be recoverable as part of the arrear of land-revenue in respect of which the process was issued.

66. Certified account to be evidence as to arrear: - A statement of account certified by a Revenue-officer shall be conclusive proof of the existence of an arrear of land-revenue, of its amount and of the person who is the defaulter.

67. Processes for recovery of arrears: - Subject to the other provisions of this Act, an arrear of land-revenue may be recovered by any one or more of the following processes, namely: -

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

¹Sub-section (1) substituted by Punjab Act 1 of 1968, section 3 and shall be deemed to have been substituted with effect from Rabi of the Agricultural year, 1966-67.

(b) by arrest and detention of his person;

(c) by distress and sale of his movable property and uncut or ungathered 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;

68. Writ of demand: - A writ of demand may be issued by a Revenue-officer on or after the day following that on which an arrear of land-revenue accrues.

69. Arrest and detention of defaulter: -(1) At any time after an arrear of land-revenue has accrued a Revenue-officer may issue a warrant directing an officer named therein to arrest the defaulter and bring him before the Revenue-officer.

(2) When the defaulter is brought before the Revenue-officer the Revenue-officer may cause him to be taken before the Collector, or may keep him under personal restraint for a period not exceeding ten days and then, if the arrear is still unpaid, cause him to be taken before the Collector.

(3) When the defaulter is brought before the Collector, the Collector may issue an order to the officer in charge of the civil jail of the district, directing him to confine the defaulter in the jail for such period, not exceeding one month from the date of the order, as the Collector thinks fit.

(4) The process of arrest and detention shall not be executed against a defaulter who is a female, a minor, a lunatic or idiot.

70. Distress and sale of movable property and crops: -(1) At any time after an arrear of land-revenue has accrued, the movable property and uncut or ungathered crops of the defaulter may be dis-trained and sold by order of a Revenue-officer.

(2) The distress and sale shall be conducted, as nearly as may be, in accordance with the law for the time being in force for the attachment and sale of movable property under the decree of a Revenue Court constituted under the Punjab Tenancy Act, 1887:

Provided that, in addition to the particulars exempted by that law from liability to sale, so much of the produce of the land of the defaulter as the Collector thinks necessary for seed-grain and for the subsistence, until the harvest next following, of the defaulter and his family, and of any cattle exempted by that law, shall be exempted from sale under this section.

71. Transfer of holding: -(1) At the time after an arrear of land-revenue has accrued on a holding, the Collector may transfer the holding to any person being a land-owner of the estate in which this holding is situate and not being a defaulter in respect of his own holding, on condition of his paying the arrear before being put in possession of the holding, and on such further conditions as the Collector may deem fit to prescribe.

(2) The transfer may, as the collector thinks fit, be either till the end of the agricultural year in which the defaulter pays to the transferee the amount of the arrear which the transferee paid before being put in possession of the holding, or for a term not exceeding fifteen years from the commencement of the agricultural year next following the date of the transfer.

(3) The Collector shall report to the Financial Commissioner any transfer made by him under this section, and the Financial Commissioner may set aside the transfer or alter the conditions thereof, or pass such other order as he thinks fit.

(4) A transfer under this section shall not affect the joint and several liability of the land-owners of the estate in which it is enforced.

(5) In respect of all rights and liabilities arising under this Act, the person to whom the holding is transferred shall, subject to the conditions of the transfer, stand in the same position as that in which the defaulter would have stood if the holding had not been transferred.

(6) When the transfer was for a term the holding shall, on the expiration of the term, be restored by the Collector to the defaulter free of any claim on the part of the Government or the transferee for any arrear of land-revenue or rates and cesses due in respect thereof.

72. Attachment of estate or holding: - (1) At any time after an arrear of land revenue has accrued, the Collector may cause the estate or holding in respect of which the arrear is due to be attached and taken under his own management or that of an agent appointed by him for that purpose.

(2) The Collector or the agent shall be bound by all the engagements which existed between the defaulter and his tenants, if any, and shall be entitled to manage the land and to receive all rents and profits accruing there from to the exclusion of the defaulter until the arrear has been satisfied, or until the Collector restores the land to the defaulter.

(3) All surplus profits of the land attached beyond the cost of attachment and management and the amount necessary to meet the current demand for land-revenue and rates and cesses shall be applied in discharge of the arrear.

(4) Land shall not be attached for the same arrear for the longer term than five years from the commencement of the agricultural year next following the date of the attachment, but, if the arrear ids sooner discharged, the land shall be released and the surplus receipts if any, made over to the land-owner.

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