A. Distraint and sale of Movable Property
In the seizure and sale of movable property, the following
rules shall be followed (Sec.8) :
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.
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
The seizure shall be made after Sunrise and before
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.
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.
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].
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 . 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].
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.
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.
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 .
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.
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.
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].
i] 5% of purchase money shall be deposited in the
ii] A sum equal to arrears of revenue interest and cost
of the sale shall be deposited, and
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
If arrears do not exceed Rs.500/- ... not exceeding
If arrears do not exceed Rs.50/- ... not exceeding
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
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