The Madras City Land-Revenue Act, 1851

All assessable lands not the property of [the Government] [within the local limits of the ordinary original civil jurisdiction of the High Court of Judicature at Madras], of which the rate of assessment is not known, or which have not heretofore been assessed, shall be assessed at the rates customarily charged upon lands of a similar description in the neighbourhood according as they may be situated respectively within or without the [Presidency town of Madras].

[The amendment made by this section has already been incorporated in the Madras City Land Revenue Act, 1851 (Central Act XII of 1851).]

The Collector of Madras shall determine the rate of assessment to be [levied] on assessable land under section 1 of this Act, with reference to the rate assessed upon other land of a similar description in the neighbourhood, subject to an appeal to the Board of Revenue, to be made within six months from the notification by the Collector of the assessment fixed by him.

Power to order measurement The Collector may order any assessable land or land already assessed or charged with a rent payable to [the Government], to be measured, for the purpose of determining the amount of assessment to be imposed, or in the case of land already assessed or charged with a rent, for the purpose of ascertaining whether the actual dimensions, and the dimensions upon which the amount of assessment or rent was calculated, correspond.

Whenever, upon the measurement, of any land under the preceding section, it shall be found that the dimensions upon which the amount of assessment or rent was calculated exceed the actual dimensions, a proportionate abatement shall be made for the excess, on the demand of the party entitled to claim it.

1. (1) The [Tamil Nadu] Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864), as in force immediately before the date of the commencement of this Act in the [State of Tamil Nadu] except in the added territories and as amended by this Act (hereinafter in this section referred to as the "Tamil Nadu Act"), is hereby extended to, and shall be in force in the added territories.
2. (2) If, immediately before the date of the commencement of this Act, there is in force in the added territories any law corresponding to the [Tamil Nadu Act], such law shall stand repealed on such date.
3. (3) The repeal by sub-section
4. (2) of any law corresponding to the [Tamil Nadu Act] in force in the added territories immediately before the date of the commencement of this Act shall not affect—
   • (a) the previous operation of any such law or anything done or suffered thereunder; or
   • (b) any right, privilege, obligation or liability acquired, accrued or incurred under any such law; or
   • (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any such law; or
   • (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.

[Recovery by distress and sale.] Rep., by the Madras City Land-revenue (Amendment) Act, 1867 (Mad. Act VI of 1867), s. 2.

In the case of payment by any tenant or occupier not holding immediately under [the Government], or the seizure and sale of his property, he may deduct the amount of the payment or levy from the next payment of rent to his landlord.

The claim of [the Government] for land-revenue or rent has priority over all other claims upon the land, or to which property distrained upon the land may be liable.

If the Collector's claim for arrears of rent is disputed, the process of distraint and sale shall not be stayed, unless the amount claimed be lodged with the Collector.

When a claim to hold land lakhiraj, or free of assessment, shall be set up under this Act, the Collector shall inquire into the claim, taking such evidence as the claimant may offer or the public records supply, and shall report his proceedings in the case for the consideration of the Board of Revenue. If the Board of Revenue are satisfied of the validity of the claim they shall make an order accordingly, and such order shall be final. If they are not satisfied of the validity of the claim, they shall direct the Collector to assess the land, leaving the claimant to contest the Collector's demand in the Civil Courts, as herein provided.

Any person obstructing or molesting the Collector or any of his subordinate officers in the execution of their duty shall, on conviction before a Magistrate of the town of Madras, be liable to a fine not exceeding five hundred rupees, and, in default of payment, to imprisonment in the common gaol, for a term not exceeding six months, or until the fine is sooner paid.

The Collector may punish any contempt committed in his presence in open kachari or office, by fine not exceeding two hundred rupees, and in default of payment, by imprisonment in the common gaol for a term not exceeding one month.

Control of Collector The Collector shall act in the execution of this Act under the usual control of the superior revenue authorities.

The ground-rents payable to [the Government] from lands in Madras are revenue within the meaning of the Act of Parliament, 21 Geo. III, cap. 70; and the Supreme Court of Judicature established by Royal Charter at Madras has not any civil jurisdiction concerning the said ground-rents or concerning anything ordered or done in the assessment or collection thereof.

All actions concerning any trespass or injury committed by any Revenue-officer, acting under colour of this Act, or concerning any claim in respect of any goods taken by, or any moneys paid to, any Revenue-officer under this Act, or concerning any claim of rent or revenue on the part of [the Government] under this Act, shall be tried and determined in the Civil Courts established by [the Government] in the Zila of Chingleput, notwithstanding that the cause of action in respect of which such action is brought arose, or the defendant therein reside, within the limit of the town of Madras, and every such action shall be brought within six months after the cause of action arose, and not afterwards.

-1 18. The words "Collector" and "Board of Revenue" used in this Act shall be taken to mean any person or persons lawfully appointed to exercise the powers vested in the Collector and Board of Revenue, respectively, under this Act.