Superintendence and control of Revenue Officers

Superintendence and control of Revenue Officers. (3) “arrear of land revenue” means land revenue which remains un-paid after the date on which it becomes payable; (4) “defaulter” means a person liable for an arrear of land revenue or any tax in lieu thereof and also includes- (i) a person who is responsible as surety for the payment of the arrear; and (ii) a Numbardar or any other person who has collected the land revenue or any tax in lieu thereof but has not deposited the same into the Government treasury; (5) “estate” means:- (a) for which a separate record-of-rights has been made, or (b) which has been separately assessed to land revenue, or (c) which the State Government or the Collector making or specially revising the record-of rights under section 33 may, by general rule or special order, declare to be an estate; (6) “gazette” means the official gazette for Himachal Pradesh; (7) “holding” means a share or portion of an estate held by one landowner or jointly by two or more land owners; (8) “incumbrance” means a charge upon or claim against land arising out of private grant or a contract; (9) “land-owner” does not include a tenant or an assignee of land revenue, but does include a person to whom a holding has been transferred, or an estate or holding has been let in farm, under this Act for the recovery of an arrear of land revenue or of a sum recoverable as such an arrear, and every other person not hereinbefore in this clause mentioned who is in possession of an estate or any share or portion thereof, or in the enjoyment of any part of the profits of an estate; (10) “land-revenue” includes assigned land revenue and any sum payable in respect of land, by way of quit-rent or commutation for service, to the State or to a person to whom the State has assigned the right to receive the payment; (11) “legal practitioner” means any legal practitioner within the meaning of the Legal Practitioners Act, 1879 (18 of 1879), and the Advocates Act, 1961; (12) “net assets” of an estate or group of estates means the estimated average annual surplus produce of such estate or group of estates remaining after deduction of the ordinary expenses of cultivation as ascertained or estimated; Explanation.- Ordinary expenses of cultivation include payments, if any, which the land-owner customarily bears whether in kind or in cash either in whole or in part in respect of,- (i) water rates; (ii) maintenance of means of irrigation; (iii) maintenance of embankments; (iv) Supply of seed; (v) supply of manure; (vi) improved implements of husbandry; (vii) concessions with regard to fodder; (viii) special abatements made for fallows or bad harvests; (ix) cost of collection of rent; (x) allowance for shortage in collection of rent; (xi) interest charges payable in respect of advances made in cash, free of interest, to tenants for the purpose of cultivation; and (xii) wages or customary dues paid to artisans or menials whose products or labour are utilised for the purposes of cultivation and harvesting, and the share that would be retainable by a tenant if the land were let to a non-occupancy tenant payment rent, whether in cash or in kind, at the normal rate actually prevalent in the estate or group of estates. (12-A) “net letting value” of a site put to non-agricultural use means the estimated annual rent of the site remaining after deduction of - (i) fair remuneration for the capital invested on building or machinery or both after deducting the depreciation on their value; (ii) house-tax, property-tax; and (iii) maintenance charges, not exceeding one month’s gross rent, as ascertained or estimated in the manner prescribed. Explanation:-Where no reliable data regarding the cost of buildings and machinery on a site is forthcoming or is otherwise not available, valuation and depreciation shall be based on the standards of the Public Works Department of Himachal Pradesh; (13) “notification” means a notification published by authority of the State Government in the official gazette; (14) “pay” with its grammatical variations and cognate expressions, includes when used with reference to rent, “deliver” and “render” with their grammatical variation and cognate expressions; (14-A) “prescribed” means prescribed by rules made under this Act; (15) “rates and cesses” means rates and cesses which are primarily payable by land-owners, and includes:- (a) The local rate, if any, payable under the law in force in the State and any fee payable to local bodies including the Panchayats formed under the Himachal Pradesh Panchayati Raj Act, 1968 (19 of 1970) for the use of, or all benefits derived from the following works:- (i) the construction and repair of embankments and the supply storage and control of water for agricultural purposes; (ii) the preservation and reclamation of soil and the drainage and reclamation of swamps; (b) Village officers cesses; and (c) Sums payable on account of village expenses; (16) “rent”, “tenant”, “landlord” and “tenancy” have the meanings, respectively, assigned to those words in the Himachal Pradesh Tenancy and Land Reforms Act, 1972 (8 of 1974); (17) “Revenue Officer” in any provision of this Act, means a Revenue Officer having authority under this Act to discharge the functions of a Revenue Officer under that provision; (18) “sub-estate” means a sub-division of an estate by whatever name called like a taraf, patti, up-mohal, pana, thok, thula and shall form the part of that estate; (19) “survey-mark” includes boundary-mark; (20) “village-cess” includes any cess, contribution or due which is customarily leviable within an estate and is neither a payment for the use of private property or for personal service nor imposed by or under any enactment for the time being in force; (21) “village-officer” means a Numberdar, Patwari and any other officer so appointed by the State Government. (1) The Financial Commissioner shall be subject to the control of the State Government. (2) The general superintendence and control over all other Revenue Officers shall be vested in, and all such officers shall be subordinate to the Financial Commissioner. (3) Subject to the general superintendence and control of the Financial Commissioner, a Commissioner shall control all other Revenue Officers in his division. (4) Subject as aforesaid and to the control of the Commissioner, a Collector shall control all other Revenue Officers in his district.