The Tamil Nadu Levy of Ryotwari Assessment on Free-hold Lands Act, 1972
The Tamil Nadu Levy of Ryotwari Assessment on Free-hold Lands Act, 1972
This Act brings specific "free-hold" lands in Tamil Nadu—which were previously exempt from or paid only concessional land revenue—under the standard ryotwari assessment system. By doing so, it ensures these lands are taxed uniformly like other agricultural lands in the state. The Act empowers government officials to survey these lands, determine the appropriate tax rates based on existing settlement notifications, and collect revenue. It establishes a clear administrative process for assessment, dispute resolution, and appeals, while barring civil courts from interfering in these specific tax matters. Essentially, it standardizes land revenue collection across the state.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Appointment and functions of the Director of Settlements
- 4. Appointment and functions of Settlement Officers
- 5. Appointment and functions of Assistant Settlement Officers
- 6. Powers of control of the Board of Revenue
- 7. Survey of lands
- 8. Manner of effecting ryotwari settlement
- 9. Owner of free-hold land liable to pay land revenue to Government
- 10. Decision of certain disputes
- 11. Power of revision by Board of Revenue
- 12. Computation of period of limitation
- 13. Power of Board of Revenue, Director, Settlement Officer and Assistant Settlement Officer to rectify bonafide mistakes and clerical errors
- 14. Power to take evidence on oath, etc
- 15. Power of Government to issue orders and directions
- 16. Delegation of powers
- 17. Bar of suits in civil courts
- 18. Indemnity
- 19. Power to enter upon land
- 20. Power to make rules
- 21. Power to include new entries or correct the entries in the Schedule
- 22. Rules and notifications to be placed before the Legislature
- 23. Act to override contract, grant, etc
- 24. Act not to affect liability of the owner of free-hold land to pay other taxes
PDF: pending for this language.