Revenue Recovery Act

DESCRIPTION:
                                Distraint and sale of Movable Property
                               Attachment and Sale of Immovable Property
                               Arrest and detention of the defaulter or his surety
                               The A. P. Revenue Summons Act

                    The A. P. Revenue Recovery Act 1864 enables the Government to recover [i] arrears of Public Revenues and certain other amounts due to the Government [ii] dues to banks and notified public bodies (Sec.52 [A]) [iii] dues from persons from whom money is due by the defaulter [Sec.52 (B1) by adopting the following methods, (Sec.5). The costs awarded to the State Government by various courts can also be recovered as arrears of land revenue under the provisions of the R. R. Act. [G.M.No.1127/N2/83-2 (Rev.) dt.30-12-1983.]  

A. Distraint and sale of movable property.

B. Attachment and sale of immovable property : and

C. Arrest and detention of the defaulter.

                   Arrears of Revenue shall bear interest @ 6% (Sec.7) after the close of the Fasli in which it fell due. Three Registers of process issued should be maintained in the Mandal Revenue Office in the prescribed proforma [BSO.46 (5) and Appendix-(iv)]. The 10% of the amount recovered by MRO will be paid to 0029 L.R. Head in treasure. The remaining amount will be handed over to the concern department.

                Some time there may not be any bid at the time of sale on account of understanding among the riots or for other causes. In such cases lands are purchased on behalf of the Government at a nominal price. As per BSO-45 (4) the Collector is competent to sanction/reassign the bought-in-Lands.  

A. Distraint and sale of Movable Property :

                  In the seizure and sale of movable property, the following rules shall be followed (Sec.8) :

  1. The Mandal Revenue Officer/Revenue Inspector shall issue demand notice in Form No.1 authorising the V.A.O. to seize the movable properties of the defaulter for arrears of Revenue.

  2. If the defaulter fails to pay the amount noted in Form No.1 immediately on its production, the V.A.O. shall proceed with the seizure of the movable properties of the defaulter proportionate to the arrears.

  3. The seizure shall be made after Sunrise and before Sunset.

  4. The following articles are exempted from distraint.

    a. Cloths, cooking vessels, beds and bedding material, personal ornaments of women such as 'Tali'.

    b. Plough, agricultural implements (tractor etc.) one pair of ploughing bullocks, such manure and seed grains necessary for cultivation for ensuring year: and any other class of articles which may be notified by the Government in the Andhra Pradesh, Gazette.

  5. He may also use force and open the outer doors of a dwelling house and also the room set apart for women in the presence of a Police Officer after making reasonable arrangements for the women to-come out of their rooms.

  6. Immediately after distraint, an inventory of the seized property shall be prepared in Form No.2. A copy of the demand notice and inventory shall be served on the defaulter in person or by alternative service and their served copies shall be sent at once to the Mandal Revenue Officer for fixing a date for sale of the seized property [Sec.9].

  7. Sale of perishable articles, if any, distrained shall be done by the distrainer himself in accordance with the rules made by the State Government and the sale proceeds deposited with the Mandal Revenue Officer (Sec.23[A]. The expenses of reaping and staking of crops and also the expenses for food for cattle attached, if any shall be defrayed by the owner [Sec.11 and 12].

                     Soon after the inventory in Form No.2 is received, the Mandal Revenue Officer shall issue notice of sale in Form No.3 specifying the place, date and time fixed for the sale and shall arrange for its service and publication on the defaulter and at the places specified in the said notice respectively and also arrange proclamation by beat of drum in the Village concerned etc. There shall be 15 clear days interval between the date of distraint and the date fixed for sale [Sec.22].

                    If the defaulter pays arrears with costs after the attachment and before the Sunset on the day previous to the day of sale, the distrainer shall receive the amount and release the attached property [Sec.10]. Otherswise; the sale shall be knocked down in favour of the highest bidder. If the sale of attached property fetches more than the arrears and the costs incurred, the surplus shall be paid to the defaulter [Sec.23]. If the purchaser fails to pay purchase money as stipulated in the sale notice, the property shall be resold at the risk and expense of the defaulting purchaser. If the second sale Fetches higher amount than the first sale, the defaulting purchaser shall be entitled for the excess amount [Sec.24].

B. Attachment and Sale of Immovable Property :

                    In the case of trifling arrears, steps should be taken to distrain movables before attaching valuable lands. Prior to attachment of immovable property, a written demand in Form No.4 issued by the Mandal Revenue Officer should be fixed to some conspicuous part of the attached land and it shall be proclaimed on the lands and shall be published in the District Gazette [Sec.27 & B.S.O. 41 [15]. Any person such as tenant, mortgage, encumbrancer claiming interest in the attached land after or before attachment may obtain its release, by paying the arrears, interest and costs incurred before Sunset on the day previous to that appointed day for sale [Secs.35 and 37]. Land attached by Civil Court either before or after judgment can be attached for arrears of Revenue. In such cases notices of distraint and of such intention of Revenue Authorities to bring the land and crop to sale shall be given to the court which attached the land [BSO 47].

                    Before putting a land attached to sale, the following instructions shall be born in mind.

If the land belongs to a soldier in service, the proposed sale for non payment of assessment should be informed to him by the Mandal Revenue Officer through the Commanding Officer that if the arrears are not paid within two months the land will be brought to sale. Specific sanction of the District Collector shall be obtained before putting such land for the sale [B.S.O.41 (8)]. ii. When land in or adjoining reserved forests is proposed to be sold, notice should be given to the District Forest Officer concerned [B.S.O 42 (A)]

The following procedure shall be followed in the sale of immovable properties [Sec.36].

  1. i] Notice of sale of land [Form 7] in English and Telugu specifying the place, date and time and conditions of sale shall be issued by the Mandal Revenue Officer which should be affixed atleast one month before the date of sale in Collector's Office, Mandal Revenue Officer's Office, nearest police station, and some conspicuous place of the attached land.

  2. ii] Notice of sale of land [Form 7A] shall also be issued by the Mandal Revenue Officer and should be published in the language of the District in the District Gazette atleast a fortnight before the date of the intended sale.

  3. iii] If the defaulter dies at any time before the date of sale of his holding, immediate steps should be taken for the transfer of registry of the holding to the legal heirs of the deceased and then the sale proceedings shall be started denovo [B.S.O.41 [11].

  4. iv] Section 47 of the Act provides for the postponement of the sale subject to certain conditions on tendering security by the defaulter and if the conditions are violated, the sale will be done.

  5. v] When there is good reason to suspect prevention of realisation of the full value of the land, an Officer authorised by the Collector shall bid on behalf of the Government subject to the limitation provided in B.S.O.45[1].

  6. vi] If the Highest bidder fails to pay the full purchase money within the stipulated time, resale will be conducted at the risk and expense of the 1st purchaser. If the resale fetches higher amount than the first sale, the first purchaser shall be entitled to the surplus amount. The Revenue Divisional Officer may set aside the sale, if any person interested in the sold land fulfils the following conditions and applies within 30 days from the date of sale to setaside the sale [Sec.27A].

  7. i] 5% of purchase money shall be deposited in the Sub-treasury.

  8. ii] A sum equal to arrears of revenue interest and cost of the sale shall be deposited, and

  9. iii] Applications filed, if any under section 38 of the Act, should first be withdrawn before filing an application under section 37 [A] by such person.

                  Applications for setting aside the sale can also be made within 30days from the date of sale on grounds of material irregularity or fraud etc., and if the grounds are proved, the Revenue Divisional Officer may set aside the sale and direct a fresh sale (Sec.38 [i] & [ii]).

                 If there are no valid applications filed under section 37 [A] or 38 and if the purchaser deposits money within 30 days from the date of sale or within such extended time, the sale shall be confirmed and the name of the purchaser shall be registered in the Revenue Records and sale certificates [Form-8] be issued by the Revenue Divisional Officer [Sec.38]. The name of the purchaser, date of purchase, together with a declaration in Form-10 shall be proclaimed in the village concerned and published in Mandal Revenue Officer's Office, Collector's Office and in the District Gazette.

                  The orders passed by the Revenue Divisional Officer either confirming or setting aside the sale are subject to general powers of revision exercisable by the Dist. Collector either suomotu or at the instance of the parties at any time without limitation [BSO 41 (31)].

                 The State Government / Chief Commissioner Land Administration also may, either suomoto or on application made to them call for and examine the records relating to the decisions taken by Officers subordinate to them and pass appropriate orders (Sec.67 [a]).

                 When demand notices are sent to other Districts / Mandals for realisation of arrears of Revenue form absentee land lords, the Mandal Revenue Officer should simultaneously proceed against the land in his mandal [B.S.O.41 (21)].

C. Arrest and detention of the defaulter or his surety :

                When arrears of Revenue with interest and costs cannot be liquidated by sale of property of the defaulter or his surety and if the Revenue Divisional Officer has reason to believe that the defaulter or his surety is willfully with-holding the payment of arrear or has been guilty of fraudulent conduct in order to evade payment, it shall be lawful for the Revenue Divisional Officer to cause the imprisonment of the defaulter or his surety, not being a female, upto 2 years subject to the following limitation :

  1. If arrears do not exceed Rs.500/- ... not exceeding 6 months.

  2. If arrears do not exceed Rs.50/- ... not exceeding 2 months.

               Such imprisonment shall not extinguish the debt due to the State Government [Sec.48]. The procedure prescribed in Section 49 of the Act shall be followed in case of arrest under section 48 and the warrant shall be issued in Form-II. 10% collection charges recovered on the sums collected under Sec. 52A (2) of APRR act from the corporation shall be credited to the head of account "0029 LR 800 other receipts - SH 00 collections of payment for services rendered.

The A.P. Revenue Summons Act

[ACT III OF 1969]

                   Collector's, Sub-Collectors, Assistant Collectors, Deputy Collectors, Tahsildars and Deputy Tahsildars are empowered to issue summons in Form-I requiring the attendance of any person for giving evidence or both for giving evidence and to produce any document/article, in any enquiry pending before them. Summons issued merely for production of document / article shall be in Form-II. The summons shall be served on the person summoned for giving evidence is unable from sickness or infirmity to attend before the officer issuing the summons or is a person, whom by reasons of rank or sex it may not be proper to summon; the officer issuing the summons may dispense with the appearance of such person and order him to be examined by a subordinate deputed by such office.

                 If the summons are issued at the instance of third party, process fee shall be paid by him in the form of court fee labels affixed on the application @ Re.1/- per individual and @ 50 paise per every additional individual in the same village.

                Persons summoned for giving evidence, upon attendance, shall be entitled to Traveling Allowance i.e., minimum fare, to and fro, by convenient public conveyance and subsistence allowance ranging from Rs.0-75 paise to Rs.2/- per day as may be determined by the Officer No Travelling Allowance or subsistence allowance shall be allowed when the distance travelled is 8 K.Ms. or less and the period of his attendance is six hours or less.

               The party at whose instance summons are issued shall deposit amount equal to Travelling Allowance and Subsistence Allowance to the Officer and no summons shall be issued until the amount has been so deposited.

ACTS

AP Revenue Recovery Act 1864