The Himachal Pradesh Tenancy and Land Reforms Act, 1972
Chapter VII JURISDICTION AND PROCEDURE
Chapter VII JURISDICTION AND PROCEDURE
56. Revenue Officers
(1) There shall be the same classes of Revenue Officers under this Act, as under the Himachal Pradesh Land Revenue Act, 1954, (6 of 1954) or the Punjab Land Revenue Act, 1887 (17 of 1887) as the case may be, and in the absence of any order of the State Government to the contrary, a Revenue Officer of any class having jurisdiction within any local limits under that Act shall be a Revenue Officer of the same class having jurisdiction within the same local limits under this Act. (2) The expressions “Collector”, “Commissioner” and “Financial Commissioner” have the same meanings in this Act as in the Himachal Pradesh Land Revenue Act, 1954, (6 of 1954) 01 the Punjab Land Revenue Act, 1887 (17 of 1887) as the case may be. (3) There shall be one or more Commissioners who shall be appointed by the State Government. Subject to the provisions of this Act the jurisdiction of Commissioner shall extend to such areas as the State Government may notify in this behalf in the Official Gazette.
Chapter VII JURISDICTION AND PROCEDURE
57. Applications and proceedings cognizable by Revenue Officer
(1) The following applications and proceedings shall be disposed of by Revenue Officers as such, and no Court shall take cognizance of any dispute or matter with respect to which any such application or proceeding might be made or had:- First Group (a) proceedings under section 10 for commutation of rent payable in kind; (b) proceedings under section 21 for the adjustment of rents expressed in terms of the land revenue; (c) proceedings relating to the remission and suspension of rents under section 24; (d) applications under section 38 for the ejectment of a tenant against whom a decree for an arrear of rent in respect of his tenancy has been passed and remains unsatisfied; (e) applications under section 43 for recovery of possession or for compensation or for both; (f) proceedings under Chapter VI with respect to the award of compensation for improvements or disturbance; Second Group (g) applications under section 15 with respect to the division or appraisement of produce; (h) applications under section 30 for resumption of leased land; (i) applications for determination of dispute and compensation under sections 42 and 55 respectively; Third Group (j) applications under section 26 by tenants to deposit rent; (k) [*****] (2) Except as otherwise provided in this Act or by any rule made by the Financial Commissioner in this behalf,- (a) a Collector or an Assistant Collector of the First Grade may dispose of any of the applications and proceedings mentioned in sub-section (1); (b) an Assistant Collector of the Second Grade, not being a Naib-Tehsildar, may dispose of any of the applications mentioned in the second and third groups of that sub-section ; and (c) a Naib-Tehsildar, when invested with the powers of an Assistant Collector of the Second Grade, may dispose of any of the applications mentioned in the third group of that sub-section.
Chapter VII JURISDICTION AND PROCEDURE
58. Revenue courts and suits cognizable by them.
Revenue courts and suits cognizable by them. (1) When a Revenue Officer is exercising jurisdiction with respect to any such suit as is described in sub-section (3) or with respect to an appeal or other proceeding arising out of any such suit, he shall be called a Revenue Court. (2) There shall be the same classes of Revenue Courts as of Revenue Officers under this Act, and, in the absence of any order of the State Government to the contrary, a Revenue Officer of any class having jurisdiction within any local limits under this Act shall be Revenue Court of the same class having jurisdiction within the same local limits. (3) The following suits shall be instituted in, and heard and determined by, Revenue Courts, and no other Court shall take cognizance of any dispute or matter with respect to which any suit might be instituted:- First Group (a) suits between landowner and tenant for addition to or abatement of rent under section 22 or for commutation of rent; (b) suits under section 29 for the determination of rent or other sum on the expiration of the term of an assessment of land revenue; Second Group (c) suits by a tenant to establish a claim to a right of occupancy, or by landowner to prove that a tenant has not such a right; (d) suits for ejectment of tenants; (e) any other suit between landowner and tenant arising out of the condition on which a tenancy is held; (f) suits for sums payable on account of village expenses; (g) suits by a co-sharer in an estate or holding for a share of profits thereof or for a settlement of accounts; (h) suits for the recovery of over-payments of rent or land revenue or of any other demand for which a suit lies in a Revenue Court under this sub-section; Third Group (i) suits by a landowner for arrears of rent or for the money equivalent of rent; and (ii) suits for sums payable on account of land revenue or of any other demand recoverable as an arrear of land revenue under any enactment for the time being in force. (4) Except as otherwise provided in this Act or by any rule made by the State Government in this behalf- (a) a Collector may hear and determine any of the suits mentioned in sub-section (3); (b) an Assistant Collector of the First Grade may hear and determine any of the suits mentioned in the second and third groups of that sub-section, and, if he has by name been specially empowered in this behalf by the State Government any of the suits mentioned in the first group; and (c) an Assistant Collector of the Second Grade may hear and determine any of the suits mentioned in the third group. (5) Notwithstanding anything contained in sub-section (3)- (i) where in a suit cognizable by and instituted in a Civil Court it becomes necessary to decide any matter which can under this sub-section be heard and determined only by a Revenue Court, the Civil Court shall endorse upon the plaint the nature of the matter for decision and the particulars required by order VII, rule 10, of the Code of Civil Procedure, 1908 and return the plaint for presentation to the Collector; (ii) on the plaint being presented to the Collector, the Collector shall proceed to hear and determine the suit where the value thereof exceeds Rs. 1,000 or the matter involved is of the nature mentioned in first group of sub-section (3) of this section and in other cases may send the suit, to an Assistant Collector of the First Grade for decision.
Chapter VII JURISDICTION AND PROCEDURE
59. Superintendence and control of Revenue Officers and Revenue Courts
(1) The general superintendence and control over all other Revenue Officers and Revenue Courts shall be vested in, and all such officers and Courts shall be subordinate to, the Financial Commissioner. (2) Subject to the general superintendence and control of the Financial Commissioner, a Commissioner shall control, all other Revenue Officers and Revenue Courts in his division. (3) Subject as aforesaid and to the control of the Commissioner, a Collector shall control all other Revenue Officers and Revenue Courts in his district.
Chapter VII JURISDICTION AND PROCEDURE
60. Power to distribute business and withdraw and transfer cases.
Power to distribute business and withdraw and transfer cases. (1) The Financial Commissioner or a Commissioner or a Collector may by a written order distribute, in such manner as he thinks fit, any business cognizable by any Revenue Officer or Revenue Court under his control. (2) The Financial Commissioner or a Commissioner or a Collector may withdraw any case pending before any Revenue Officer or Revenue Court under his control and either dispose of it himself, or by written order refer it for disposal to any other Revenue Officer or Revenue Court under his control. (3) An order under sub-section (1) or sub-section (2) shall not empower any Revenue Officer or Revenue Court to exercise any power or deal with any business which he or it would not be competent to exercise or deal with within the local limits of his or its own jurisdiction.
Chapter VII JURISDICTION AND PROCEDURE
61. Appeals.
Appeals. Subject to the provisions of this Act and the rules made thereunder an appeal shall lie from an original or appellate order or decree made under this Act by a Revenue Officer or Revenue Court, as follows, namely- (a) to the Collector when the order or decree is made by an Assistant Collector of either grade; (b) to the Commissioner when the order or decree is made by a Collector; (c) to the Financial Commissioner when the order or decree is made by a Commissioner: Provided that- (i) an appeal from an order or decree made by an Assistant Collector of the First Grade specially empowered by name in that behalf by the State Government in a suit mentioned in the first group of sub-section (3) of section 58 shall lie to the Commissioner and not to the Collector; (ii) when an original order or decree is confirmed on first appeal, a further appeal shall not lie; (iii) when any such order or decree is modified or reversed on appeal by the Collector, the order or decree made by the Commissioner on further appeal, if any, to him shall be final.
Chapter VII JURISDICTION AND PROCEDURE
62. Limitation for appeals
The period of limitation for an appeal under the last foregoing section shall run from the date of the order or decree appealed against, and shall be as follows, that is to say- (a) when the appeal lies to the Collector-thirty days; (b) when the appeal lies to the Commissioner-sixty days; (c) when the appeal lies to the Financial Commissioner-ninety days.
Chapter VII JURISDICTION AND PROCEDURE
63. Review by Revenue Officers
(1) A Revenue Officer, as such, may either of his own motion or on the application of any party interested, review and on so reviewing modify, reverse or confirm any order passed by himself or by any of his predecessors in office: Provided as follows:- (a) when a Commissioner or a Collector thinks it necessary to review any order which he has not himself passed, and when the Revenue Officer of a class below that of Collector proposes to review any order whether passed by himself or by any of his predecessors in office, he shall first obtain the sanction of the Revenue Officer or Collector to whose control he is immediately subject; (b) an application for review of an order shall not be entertained unless it is made within ninety days from the passing of the order, or unless the applicant satisfies the Revenue Officer that he had sufficient cause for not making the application within that period; (c) an order shall not be modified or reversed unless reasonable notice has been given to the parties affected thereby to appear and be heard in support of the order; (d) an order against which an appeal has been preferred shall not be reviewed. (2) For the purpose of this section the Collector shall be deemed to be the successor in office of any Revenue Officer of a lower class who has left the district or has ceased to exercise powers as a Revenue Officer, and to whom there is no successor in office. (3) An appeal shall not lie from an order refusing to review, or confirming on review, a previous order.
Chapter VII JURISDICTION AND PROCEDURE
64. Computation of period limited for appeals and applications for review.
Computation of period limited for appeals and applications for review. In the computation of the period for an appeal from, or an application for the review of, an order under this Act, the limitation therefor shall be governed by the Indian Limitation Act, 1963 (36 of 1963).
Chapter VII JURISDICTION AND PROCEDURE
65. Power to call for, examine and revise proceedings of Revenue Officers and Revenue Courts.
Power to call for, examine and revise proceedings of Revenue Officers and Revenue Courts. (1) The Financial Commissioner may at any time call for the record of any case pending before or disposed of by any Revenue Officer or Revenue Court subordinate to him. (2) The Commissioner or Collector may call for the record of any case pending before, or disposed of by, any Revenue Officer or Revenue Court under his control. (3) If in any case in which the Commissioner or Collector has called for a record he is of opinion that the proceedings taken or the order or decree made should be modified or reversed, he shall submit the record with his opinion on the case for the orders of the Financial Commissioner. (4) If, after examining a record called for by himself under sub-section (1) or submitted to him under sub-section (3), the Financial Commissioner is of opinion that it is inexpedient to interfere, with the proceedings or the order or decree, he shall pass an order accordingly. (5) If, after examining the record, the Financial Commissioner is of the opinion that it is expedient to interfere with the proceedings or the order or decree on any ground on which the High Court in the exercise of its revisional jurisdiction may, under the law for the time being in force, interfere with the proceedings or an order or decree of a Civil Court, be shall fix a day for hearing the case and may on that or any subsequent day to which he may adjourn the hearing or which he may appoint in this behalf, pass such order as he thinks fit in the case. (6) Except when the Financial Commissioner fixes under sub-section (5) a day for hearing the case, no party has any right to be heard before the Financial Commissioner when exercising his powers under this section.
Chapter VII JURISDICTION AND PROCEDURE
66. Procedure of Revenue Officer
(1) The State Government may take rules consistent with this Act for regulating the procedure of Revenue Officers under this Act in cases in which a procedure is not prescribed by this Act. (2) The rules may provide, among other matters, for the mode of enforcing orders of ejectment from, and delivery of possession of immovable property, and rules providing for those matters may confer on a Revenue Officer all or any of the powers in regard to contempts, resistance and the like which a Civil Court may exercise in the execution of a decree whereby it has adjudged ejectment from, or delivery of possession of, such property. (3) The rules may also provide for the mode of executing orders as to cost, and may adapt to proceedings under this Act of all or any of the provisions of the Himachal Pradesh Land Revenue Act, 1954, (6 of 1954), or the Punjab Land Revenue Act, 1887, (17 of 1887), as the case may be, with respect to arbitration. (4) Subject to the rules under this section, a Revenue Officer may refer any application or case which he is empowered to dispose of under this Act to another Revenue Officer for investigation and report, and may decide the case upon the report.
Chapter VII JURISDICTION AND PROCEDURE
67. Persons by whom appearances may be made before Revenue Officer as such and not as Revenue Courts.
(1) Appearances before a Revenue Officer as such, and applications to and acts to be done before him, under this Act may be made or done- (a) by the parties themselves ; or (b) by their recognised agents or a legal practitioner : Provided that the employment of a recognised agent or legal practitioner shall not excuse the personal attendance of a party to any proceeding in any case in which personal attendance is especially required by an order of the officer. (2) For the purposes of sub-section (1), recognised agents shall be such persons as the State Government may by notification declare in this behalf. (3) The fees of a legal practitioner shall not be allowed as costs in any proceeding before a Revenue Officer under this Act, unless that officer considers, for reasons to be recorded by him in writing, that the fees should be allowed.
Chapter VII JURISDICTION AND PROCEDURE
68. Costs.
(1) A Revenue Officer may give and apportion the costs of any proceeding under this Act in any manner he thinks fit. (2) But if he orders that the cost of any such proceeding shall not follow the event, he shall record his reasons for the order.
Chapter VII JURISDICTION AND PROCEDURE
69. Procedure of Revenue Courts.
(1) The State Government may make rules consistent with this Act for regulating the procedure of Revenue Courts in matters under this Act for which a procedure is not prescribed thereby, and may by any such rule direct that any provisions of the Code of Civil Procedure, 1908, (5 of 1908) shall apply, with or without modification, to all or any classes of cases before those Courts. (2) Until rules are made under sub-section (1), and subject to those rules when made and to the provisions of this Act- (a) the code of Civil Procedure, 1908, (5 of 1908) shall, so far as it is applicable, apply to all proceedings in Revenue Courts whether before or after decree ; and (b) the Financial Commissioner shall, in respect of those proceedings, be deemed to be the High Court within the meaning of that Code, and shall, subject to the provisions of this Act, exercise as regards the Courts under his control, all the powers of a High Court under the Code.
Chapter VII JURISDICTION AND PROCEDURE
70. Power of Revenue Officer or Revenue Courts to summon persons.
(1) A Revenue Officer or Revenue Court may summon any person whose attendance he or it considers necessary for the purpose of any application, suit, or other business before him or it as a Revenue Officer or Revenue Court. (2) A person so summoned shall be bound to appear at the time and place mentioned in the summons in person or, if the summons so allows, by his recognised agent of legal practitioner. (3) The person attending in obedience to the summons shall be bound to state the truth upon any matter respecting which he is examined or makes statements, and to produce such documents and other things relating to any such matter all the Revenue Officer or Revenue Court may require.
Chapter VII JURISDICTION AND PROCEDURE
71. Mode of service of summons.
(1) A summons issued by a Revenue Officer or Revenue Court shall, if practicable, be served (a) personally on the person to whom it is addressed, or failing him on (b) his recognised agent, or (c) an adult male member of his family who is residing with him. (2) If service cannot be so made, or if acceptance of service so made is refused, the summons may be served by posting a copy thereof at the usual or last known place of residence of the person to whom it is addressed, or, if that person does not reside in the district in which the Revenue Officer is employed, or the Revenue Court is held, and the case to which the summons relates has reference to land in that district, then by pasting a copy of the summons on some conspicuous place in or near the estate wherein the land is situate. (3) If the summons relates to a case in which person having the same interest are so numerous that the personal service on all of them is not reasonably practicable, it may, if the Revenue Officer or Revenue Court so directs, be served by delivery of a copy thereof to such of those persons as the Officer or Court nominates in this behalf, and by proclamation of the contents thereof for the information of the other persons. (4) A summons may, if the Revenue Officer or Revenue Court so directs, be served and the persons named therein, either in addition to, or in substitution for, any other mode of service, by forwarding the summons by post in a letter addressed to the person and registered under part III of the Indian Post Office Act, 1898 (6 of 1898). (5) When a summons is so forwarded in a letter and it is proved that the letter was properly addressed and duly posted and registered, the Officer or Court may presume that the summons was served at the time when the letter would be delivered in the ordinary course of post.
Chapter VII JURISDICTION AND PROCEDURE
72. Mode of service of notice, order or proclamation, or copy thereof.
A notice, order or proclamation, or Copy of any such document, issued by a Revenue Officer or Revenue Court for service on any person shall be served in the manner provided in the last foregoing section for the service of a summons.
Chapter VII JURISDICTION AND PROCEDURE
73. Additional mode of publishing proclamation.
Additional mode of publishing proclamation. When a proclamation relating to any land is issued by a Revenue Officer or Revenue Court, it shall, in addition to any other mode of publication which may be prescribed by any enactment for the time being in force, be made by a beat of drum or other customary method, and by the pasting of a copy thereof on a conspicuous place in or near the land to which it relate.
Chapter VII JURISDICTION AND PROCEDURE
74. Joinder of tenants as parties to proceedings relating to rent.
Joinder of tenants as parties to proceedings relating to rent. (1) Any number of tenants cultivating in the same estate may, in the discretion of the Revenue Officer or Revenue Court and subject to any rules which the State Government may make in this behalf, be made parties to any proceeding under Chapter III. (2) But a decree or order shall not be made in any such proceedings unless the Revenue Officer or Revenue Court is satisfied that all the patties thereto have had an opportunity of appearing and being heard. (3) A decree or order made in any such proceeding shall specify the extent to which each of the tenant is affected thereby.
Chapter VII JURISDICTION AND PROCEDURE
75. Exception of suits under this Act from operation of certain enactments
Exception of suits under this Act from operation of certain enactments Nothing in section 80 of the Code of Civil Procedure, 1908, (5 of 1908) or similar provision in any laws in force for the administration of local authorities shall be construed to apply to a suit of a class mentioned in section 58 of this Act.
Chapter VII JURISDICTION AND PROCEDURE
76. Payment into court of money admitted to be due to a third person.
(1) When a defendant admits that money is due from him on account of rent, but pleads that it is due not to the plaintiff but to a third person, the Court shall, except for special reasons to be recorded by it, refuse to take cognizance of the plea unless the defendant pays into Court the amount so admitted to be duo. (2) Where such a payment is made the Court shall forthwith cause notice of the payment to be served on the third person. (3) Unless the third person within three months from the receipt of the notice institutes a suit against the plaintiff and therein obtains an order restraining payment of the money, it shall be paid to the plaintiff on his application to the Court therefor. (4) Nothing in this section shall affect the right of any person to recover from the plaintiff money paid to him under sub-section (3). (5) When a defendant pays money into Court under this section the Court shall give the defendant a receipt, and the receipt so given shall operate as an acquaintance in the same manner and to the same extent as if it had been given by the plaintiff or the third person, as the case may be.
Chapter VII JURISDICTION AND PROCEDURE
77. Execution of decrees for arrears of rent.
Execution of decrees for arrears of rent. A court passing a decree for arrear of rent may, on the oral application of the decree-holder, order execution thereof against the movable property, of the tenant, and against any uncut or ungathered crops on the tenancy in respect of which the arrear is decreed.
Chapter VII JURISDICTION AND PROCEDURE
78. Prohibition of imprisonment of tenants in execution of decree for arrears of rent.
Prohibition of imprisonment of tenants in execution of decree for arrears of rent. A tenant shall not, during the continuance of his occupancy be liable to imprisonment on application of his landowner in execution of a decree far an arrear of rent.
Chapter VII JURISDICTION AND PROCEDURE
79. Power to refer party to Civil Court.
Power to refer party to Civil Court. (1) If, in any proceeding pending before a Revenue Court exercising original, appellate or revisional jurisdiction, it appears to the Court that any question in issue is more proper for decision by a Civil Court, the Revenue Court may, with the previous sanction of the Court, if any, to the control of which it is immediately subject, require by order in writing, requisition any party to the proceeding, to institute within such time as it may fix in this behalf, a suit in the Civil Court far the purpose of obtaining a decision on the question, and, if he fails to, comply with the requisition, may decide the question as it thinks fit. (2) If the party institutes the suit in compliance with the requisition, the Revenue Court shall dispose of the proceeding pending before it in accordance with the final decision of the Civil Court of the first instance or appeal, as the case may be.
Chapter VII JURISDICTION AND PROCEDURE
80. Power to refer to High Court questions as to jurisdiction.
Power to refer to High Court questions as to jurisdiction. (1) If the presiding officer of a Civil Court or Revenue Court in which a suit has been instituted doubts whether he is precluded from taking cognizance of the suit, he may refer the matter through the District Judge or Financial Commissioner, or, if he is a District Judge or Financial Commissioner, directly to, the High Court. (2) On any such reference being made, the High Court may order the presiding officer either to proceed with the suit or to return the plaint for presentation in such other Court as it may in its order declare to be competent to take cognizance of the suit. (3) The order of the High Court on any such reference shall be conclusive as against persons who are not parties to the suit as well as against persons who are parties thereto.
Chapter VII JURISDICTION AND PROCEDURE
81. Power of High Court to validate proceedings held under mistake as to jurisdiction.
Power of High Court to validate proceedings held under mistake as to jurisdiction. (1) In either of the following cases, namely:- (a) if it appears to' a Civil Court that a Court under its control has determined as suit of a class mentioned in section 58 which under
Chapter VII JURISDICTION AND PROCEDURE
82. Place of sitting.
Place of sitting. (1) An Assistant Collector may exercise his power under this Act at any place within the limits of the district in which he is employed. (2) Any other Revenue Officer or Revenue Court may only exercise his or its powers under this Act within the local limits of his or its jurisdiction.
Chapter VII JURISDICTION AND PROCEDURE
83. Holidays
(1) The Financial Commissioner, with the approval of the State Government, shall publish in the Official Gazette before the commencement of each calendar year a list of days, to be observed in that year as holidays by all or any Revenue Officers or Revenue Courts. (2) A proceeding held before a Revenue Officer or a Revenue Court on a day specified in the list as a day to be observed by the Officer or Court as a holiday shall not be invalid by reason only of its having been held on that day.
Chapter VII JURISDICTION AND PROCEDURE
84. Discharge of duties of Collector dying or being disabled.
Discharge of duties of Collector dying or being disabled. When a Collector dies or is disabled from performing his duties, the officer who succeeds temporarily to the chief executive administration of the district under any orders which may be generally or specially issued by the State Government in this behalf, shall be deemed to be a Collector under this Act.
Chapter VII JURISDICTION AND PROCEDURE
85. Retention of power by Revenue Officers on transfer.
Retention of power by Revenue Officers on transfer. When a Revenue Officer of any class who, either as such or as a Revenue Court, has under the foregoing provisions of this Act any powers to be exercised in any local area is transferred from that local area to another as a Revenue Officer or Revenue Court of the same or a higher class, he shall continue to exercise those powers in that local area, unless the State Government otherwise directs or has otherwise directed.
Chapter VII JURISDICTION AND PROCEDURE
86. Conferment of powers of Revenue Officer or Revenue Court.
Conferment of powers of Revenue Officer or Revenue Court. (1) The State Government may by notification confer on any person- (a) all or any of the powers of a Financial Commissioner, Commissioner or Collector under this Act, or (b) all or any of the powers with which an Assistant Collector of either grade is, or may be, invested thereunder, and may by notification withdraw any powers so conferred. (2) A person on whom powers are conferred under sub-section (1) shall exercise those powers within such local limits and in such classes of cases as the State Government may direct and, except as otherwise directed by the State Government, shall for all purposes connected with the exercise thereof be deemed a Financial Commissioner, Commissioner, Collector or Assistant Collector, as the case may be. (3) Before conferring powers on the Judge of a Civil Court under sub. Section (1), the State Government shall consult the High Court. (4) If any of the powers of a Collector under section 59, section 60, section 61 or section 63 are conferred on an Assistant Collector, they shall, unless the State Government by special order otherwise directs, be exercised by him subject to the control of the Collector.
Chapter VII JURISDICTION AND PROCEDURE
87. Powers exercisable by Financial Commissioner from time to time
All powers conferred by this Act on the Financial Commissioner may be exercised by him from time to time as occasion requires.
Chapter VII JURISDICTION AND PROCEDURE
88. Bar to legal proceedings.
Bar to legal proceedings. No prosecution, suit or other proceedings shall lie against the State Government or any officer or authority for anything which is in good faith done or intended to be done in pursuance of the provisions of this Act or any rules made thereunder.
Chapter VII JURISDICTION AND PROCEDURE
89. Powers of the Financial Commissioner and the State Government to make rules
(1) The Financial Commissioner may make rules consistent with this Act and any other enactment for the time being in force- (a) determining, notwithstanding anything in any record-of rights, the number and amount of the instalments and the times by and at which rent is to be paid; (b) for the guidance of Revenue Officers in determining, for the purposes of this Act, the amount of the land revenue and value of crop or rent of any land; (c) regulating the procedure in cases where persons are entitled to inspect records of Revenue Officers or Revenue Courts, or to obtain copies of the same, and prescribing the fees payable for searches and copies; (d) prescribing forms of such boods, entries statistics and accounts as the Financial Commissioner thinks necessary to be kept, made or compiled in Revenue Offices or Revenue Courts or submitted to any authority; (e) declaring what shall be the language of any of these offices and courts; (j) generally for the guidance of Revenue Officers and other persons in matters connected with the enforcement of this Act; (g) the form and language of applications and notices under Chapters III and IV; and (h) the manner in which those applications and notices are to be signed and attested. (2) The State Government shall make rules for the purposes of sections 66, 69, and 73 and in respect of other matters to be prescribed by it under the preceding Chapters.
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