Vidhi Codex

Bare Act

The Tamil Nadu Revenue Recovery (Amendment) Act, 1981

Tax198163 sections

This Act amends the Tamil Nadu Revenue Recovery Act to clarify the definition of a landholder and the types of public revenue owed to the government. It modifies the principal Act by replacing certain references to "interest" with "penalty" and adjusts the rates charged on overdue payments. The legislation establishes that land serves as security for revenue, mandates direct payment to authorized officers, and allows officials to recover arrears by selling a defaulter's property. It also empowers the Board of Revenue to alter payment terms and ensures penalties are applied consistently across different law sections.

Start reading →Read full ActSections
  1. 1. Interpretation clause
  2. 2. Security for revenue
  3. 3. Landholder when and to whom to pay kist. Board of Revenue may alter amounts and dates of payment
  4. 4. Arrear of revenue
  5. 5. Arrear how recovered
  6. 6. Terms of Sanad-i-Milkiyat-i-istimrar to be observed
  7. 7. Interest on arrears
  8. 8. Rules for seizure and sale of movable property
  9. 9. Procedure when defaulter fails to pay
  10. 10. Tender of arrears prior to sale to stop sale
  11. 11. Distraint of crops or products
  12. 12. Distrained cattle or goods not to be worked
  13. 13. Recovery of loss by neglect in respect of distrained property
  14. 14. Distress to be proportionate to the arrear
  15. 14-A. Articles exempted from distraint
  16. 18. Penalty for forcibly or clandestinely taking away distrained property
  17. 19. Distrainer may force open
  18. 20. Powers of distrainer to force open doors in the presence of a police officer
  19. 21. Punishment for illegal entry
  20. 22. Procedure for sale of distrained property
  21. 23. Sale how conducted
  22. 24. Payment on sale and re-sale in case of default
  23. 25. Notice of demand and mode of service
  24. 26. Proceeding on default and non-payment
  25. 27. Mode of attachment
  26. 28. Management of attaching the land of a defaulter
  27. 29. Notice of the assumption of management
  28. 30. Duties of agent
  29. 31. Liability of agent and rights of tenants
  30. 32. Engagements with the landholder
  31. 33. Payments by tenants
  32. 34. Settlement on withdrawal of attachment
  33. 35. Persons interested in land may release it from attachment
  34. 36. Procedure in sale of immovable property
  35. 37. Tender of arrears by defaulter
  36. 37-A. Application to set aside sale of immovable property
  37. 38. Application to set aside sale
  38. 39. Publication of proclamation of sale
  39. 40. Procedure for putting purchaser in possession
  40. 41. Contracts and payments
  41. 42. Sale to be free of all incumbrances; Disposal of surplus
  42. 43. Recovery of arrears due to defaulter
  43. 44. Sale of portion of land
  44. 45. Apportionment of assessment on sub-division
  45. 46. Confirmation of apportionment by Board
  46. 48. Arrears of revenue, with interest, may be recovered by arrest of defaulter
  47. 49. Collector to issue warrant for arrest of defaulter
  48. 50. Rules as to recovery from sureties
  49. 51. Removal of crops where revenue is payable in kind
  50. 52. Recovery of arrears of revenue other than land-revenue
  51. 52-A. Recovery of loans granted by the Tamil Nadu Agro-Industries Corporation and other Corporations, etc.
  52. 53. Process batta to be paid
  53. 54. Batta, interest and other charges recoverable as arrears
  54. 55. Proprietor responsible for expenses where sale is countermanded
  55. 56. Receipt for payment of revenue
  56. 57. Collector of district where defaulter resides may recover
  57. 58. Civil Court's jurisdiction barred
  58. 59. Suits by parties aggrieved
  59. 60. Survival of suits against Collector
  60. 62. Regulations I and II of 1803 not to apply to arrears of revenue
  61. 63. Saving of Regulation X of 1831
  62. 65. Repeal of certain enactments
  63. 66. Commencement of Act

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