Puducherry Revenue Recovery Act, 1970
Puducherry Revenue Recovery Act, 1970
Tax197061 sections
This law governs how the government of Puducherry collects unpaid land taxes and other dues from residents. It applies to anyone who fails to pay their revenue on time, turning them into a defaulter. If a payment is overdue, the government can seize and sell the defaulter's property, including land and buildings, to recover the debt along with interest. However, the law protects essential items like basic clothing, cooking tools, and implements needed for farming or work, ensuring that people are not left destitute while still enforcing tax collection.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Security for revenue
- 4. Revenue when becomes due and payable
- 5. Arrear of revenue and defaulter
- 6. Arrear of revenue how recovered
- 7. Interest on arrears
- 8. Procedure for seizure and sale of movable property
- 9. Procedure when defaulter neglects to pay after notice
- 10. Distress to be withdrawn on tender of arrear, etc., prior to sale
- 11. Distrained crops how dealt with
- 12. Distrained cattle or goods not to be used
- 13. Recovery of loss from neglect in respect of distrained property
- 14. Distress to be proportionate to the arrear
- 15. Time of Distress
- 16. Penalty for fraudulent conveyance of property to prevent distress
- 17. Claims to property distrained and sold
- 18. Penalty for forcibly or clandestinely taking away distrained property
- 19. What places distrainer may force open
- 20. Powers of distrainer to force open doors, etc, in the presence of a police officer
- 21. Penalty for unlawful entry
- 22. Proclamation of time of sale and of property to be sold
- 23. Sale how conducted
- 24. Payment on purchase of distrained property
- 25. Demand to be served prior to attachment of land and mode of service
- 26. Procedure when defaulter neglects to pay
- 27. Mode of attachment
- 28. Management of attached property
- 29. Notice of assumption of management
- 30. Duties of agents
- 31. Liability of agent to suit or prosecution
- 32. Effect of existing agreements between landholder and tenants
- 33. Payments by tenants
- 34. Settlement on withdrawal of attachment
- 35. Release of land from attachment by persons interested
- 36. Procedure in sale of immovable property
- 37. Certain provisions of section 36 not to apply to cases of purchase by Government
- 38. Tender of arrears up to sunset on day before sale
- 39. Application to set aside sale of immovable property on deposit
- 40. Application to set aside sale on grounds of mistake, fraud, etc
- 41. Proclamation of sale
- 42. Delivery of possession
- 43. Contracts and payments binding on purchaser
- 44. Sale to be free of all encumbrances and disposal of surplus
- 45. Recovery of arrears due to defaulter on the date of sale
- 46. Sale of land for arrear
- 47. Sale may be postponed on tender of security
- 48. Powers of arrest in case of wilful or fraudulent non-payment of arrears
- 49. Procedure in case of arrest
- 50. Mode of enforcing payment by sureties
- 51. Removal of crops may be prevented where revenue is payable in kind
- 52. Similar process in case of other species of revenue, advances, fees, cesses etc
- 53. Process servers to be paid batta
- 54. Interest and charges recoverable as arrears
- 55. Who to bear expense of countermanded sale and recovery thereof
- 56. Receipts for payments of revenue
- 57. Procedure where defaulter or surety resides out of region
- 58. Cognizance of questions relating to rate of revenue
- 59. Suits by persons aggrieved by proceedings
- 60. Claim of Government to have precedence over all others
- 61. Repeal and savings
PDF: pending for this language.