The Odisha Limitation (Recovery of Revenue) Act, 1964
The Odisha Limitation (Recovery of Revenue) Act, 1964
The Orissa Limitation (Recovery of Revenue) Act, 1964 establishes fixed time limits for collecting overdue land revenue, rent, and local cesses owed to the Odisha state government. Applying across Odisha, the law affects landowners, agricultural tenants, and government intermediaries. Under this legislation, the government generally has up to ten years from the due date to recover unpaid revenue, rent, or cesses, while private intermediaries have three years to collect their portion of cesses. Crucially, the Act explicitly prevents the revival of old debts that were already time-barred. This Act matters because it creates financial predictability, protecting citizens from indefinite back-tax claims.
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