Rules to regulate collection, remission and suspension of land revenue

Tax1996178 sections4 chapters

Statutory text

(1) The Government may make rules-
- (a) regulating the collection, remission and suspension of land revenue and surcharge payable under this Act and may by those rules determine the circumstances and terms in and on which assigned land revenue may be collected by the assignee ;
- (b) prescribing the form and manner in which and the authority to which the particulars mentioned in sub-section (1) of section 54-A 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 an amount of two per cent of such sum on account of the cost of collection : Provided that, land revenue payable in kind to an assignee shall not be collected by a Revenue Officer.
(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 authorising the institution of the suit.

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