The Revenue Recovery Act 1890

THE REVENUE RECOVERY ACT, 1890.
(Act No. 1 of 1890).
SECTIONS      
CONTENTS

1.    Title and extent.
2.    Definitions.
3.    Recovery of public demands by enforcement of proc­
ess in other districts than those in which they become
payable.
4.    Remedy available to person denying liability to pay
amount recovered under last foregoing section.
5.    Recovery by Collectors of sums recoverable as arrears
of revenue by other public officers or by local authorities.
6.    Property liable to sale under this Act.
7.    Saving .of local laws   relating  to  revenue.
8.    Recovery in Pakistan of certain public demands arising
beyond Pakistan.
9.    Recovery in Pakistan of land-revenues, etc., accruing
in Burma.
10.  Duty of Collectors of remit moneys collected in certain
cases.
11.  Recovery in the Provinces of land-revenue, etc., accruing
in an Acceding State.

THE REVENUE RECOVERY ACT, 1890

1ACT No.    1 of 1890
[I4th February, 1890]
An Act   to make better  provision  for   recovering   certain   public demands

WHEREAS it is expedient to make better provision for recover­ing certain public demands;   It is hereby enacted as follows:-
1.-—(1) This Act may be called the Revenue Recovery  Act, 1890. 2[(2) It extends to the whole of Pakistan].

2.    In this Act, unless there is something repugnant   in the  sub-ect or context,—

3*                                  *                 *                 *                 *                 *                 *

(2) "Collector" means the chief officer in-charge of the land-revenue administration of a district: and

(3)   "defaulter" means a person fvom whom an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue, is due, and includes a person who is responsible as surety for the payment of any such arrear or sum.

1.      For Statement of Objects and Reasons, see Gazette of India, 1887, Pt. V, p. 128 ; for Report Select Committee, see ibid 1890, Pt. V, p. 11; and for Proceedings in Council, see ibid., 1887, Pt. VI pp.66 and 67, and ibid., 1890 Pt. VI, pp. 7 and 12.
Extended to the State of Bahawaipur, see G.G.O., 2 of 1962, Art. 2.
Extended to Khairpur State, subject to certain modification, see the Khairpur (Federal Laws) (Second Extension) Order, 1953 (G.G.O., 14   of 1953'.
It has also been extended to the   Baluchistan Su,tc., Union by   (i.ii.<>. U! of 1953. in rspeci of proceedings under certain specified Saws.
2.             The existing sub-section (2) as amended by the Federal Laws (Revision and Declaration) (Act 1951 (26 of 1951), s.4 and III Sch., the Burma Laws Act, 1898 (13 of 1898), s.18 and Sch. V the Repealing and Amending Act, 1914 (10 of 1914), s.3 and Sch II the G.G.O. 2 of 1947, Sch., has been subs, by the Central Laws (Statute Reform) Ordinance, 1960 (21 of I960), s.3 and   2nd Sch. (with effect from the 14th October,  1955).
3    The original clause (I) omitted by A.O. 1949. Sch.

1890: Act, I ]                                                                          Revenue Recovery

3. (I) Where an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue, is payable to a Collector by a defaul­ter being or having property in a district other than that in which the arrear accrued or the sum is payable, the Collector may send to the Collector of that other district a certificate in the form as nearly as may be of the schedule, stating—

Recovery of public demands by enforcement of process in other districts than those in which they become pay able.

(a}  the name   of the defaulter and such other particulars as may be necessary for his identification, and
(b)   the amount payable by him and the account on which it is due.
(2) "The certificate shall be signed by the   Collector    making it J[or by any officer to whom such Collector may, by order in writing, delegate this duty, ] and, save as   otherwise    provided   by this Act, shall  be conclusive proof of the matters therein stated.
(3) The Collector of  the other   district   shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land-revenue which had accrued in his own district.

4. (i:) When proceedings are taken against a person under the
fast foregoing section for the recovery of an amount stated
in a certificate, that person may, if he denies his liability to pay the
amount or any part thereof and pays the same under protest made
in writing at the time of payment and signed by him or his agent, ins­
titute a suit for the repayment of the amount or the part there of so
paid.

Remedy available t person denying: liability to pay amount recovered under last forgoing section.

(2)1 A suit under sub-section (1) must be instituted in a Civil Court having jurisdiction in the local area in which the office of the Collector who made the certificate is situate, and the suit shall be determined in accordance: with the law in force at the place where the arrear accrued or the liability for the payment of the sum arose.

(3) In the suit the plaintiff may, notwithstanding anything in !he last foregoing section, but subject to the law in force at the place aforesaid, give evidence with respect to any matter stated in the certificate.

I. ins, by the Decentralization Act, 1914 (4 of W14). s.2. and Sch .. Pi .1.

                                           Revenue Recovery                           [1890: Act, I
1[(4) This section shall apply if under this Act as in force as part of the law of 2[India or] Burma, or under any other similar Act form­ing part of the law of [India or ] Burma, proceedings are taken agai­nst a person :n ?[India or Burma as the case may be,] fort he recovery of an amount stated in a certificate made by a Collector in 4[5 * * * Pakistan].]

Recovery by Collectors of sums recoverable as arrears of revenue by other public officers or by local authorities.

5.    Where any sum is  recoverable as an arrear of land   revenue as by any public officer other than a Collector or by any local authority, the Collector of the district in which the office of that    officer    or authority is   situate   shall,   on   the   request   of    the   officer   or s authority, proceed to recover the sum as if it were an arrear of land-revenue which has accrued in his own district, and may send a certi­ficate of the amount to be recovered to the Collector of another dis­trict under the foregoing   provisions of this Act, as if the sum  were payable to himself.

Property liable to sale under this Act.

6.  (1) When the Collector of a district receives a certificate under this Act, he may issue a  proclamations  prohibiting the  transfer or charging of any immovable   property belonging to  the defaulter in the district.

(3) Any private alienation of the property or of any interest of the defaulter therein, whether by sale, gift, mortgage or otherwise, made after the issue of the proclamation and before the withdrawal there of, shall be void as 6[against the [Government] ]and any person who may purchase chase the property at a sale held for the recovery of the amount stated in the certificate.

(4) Subject to the foregoing provisions of this section, when proceedings are taken against any immovable property under this Act, for the recovery of an amount stated in a certificate, the interests of the defaulter alone therein shall be so proceeded against, and no

1.      Sub-section (4,1 ins by    A.O.  1937.
2.      ins. by G.G.O.2 of 1947, Sch., Pt. IV (from 15th August, 1947).
4.      Subs, ibid, for "British India".
5.      The words "a Province of " have been omitted by the Central Laws (Statute Reform) Ordinace, I960 (21 of 1960), s.3 and 2nd Sch. (with effect from the   14th October,  1955).

6. Subs. by A.O.  19.17, for "against the Government".
7. Subs. by A.O.1961, Art. 2, for "Crown" (with effect from the 23rd March, 1956).

1890: Act, I]                         Revenue Recovery                                    195
in cumbrances created, grants made or contracts entered into by him in good faith shall be rendered invalid by reason only of proceedings being taken against those interests.
(5) A proclamation under this section shall be made by beat of drum or other customary method and by the posting of a copy thereof on a conspicuous place in or near the property to which it relates.

7. Nothing in the foregoing section shall b-   construed—

Saving of local laws relating to revenue.

(a)  to impair any security provided by, or affect the provision of any other enactment for the time being in force for the recovery of land-revenue or of sums recoverable as arrears of land-revenue, or
(b)   to authorize the arrest of any person for the recovery of any tax payable to the corporation, commissioner, co­mmittee, board, council or person having authority over a municipality under any enactment for the time being in force.

8. When this Act has been applied to any local area which is under the administration of 2[Federal] Government 3* * *1 but which is not part of 4[5 * * Pakistan ], an arrear of land- ' revenue accruing in that local area, or a sum recoverable as an arrear of land- revenue and payable to a Collector or other public officer or to a local authority in that local area, may be recovered under this Act in 4[5 * "* Pakistan].

Recovery in Pakistan of certain public demands arising beyond Pakistan.

°[9.—(1) The 2[Federal. Government may uirect,7 that an arrear of land- revenue accruing in Burma or a sum recoverable in Burma as an arrear of land-revenue and pay able to a Collector or other public : officer or to a local authority in Burma may be recovered under this Act in "[Pakistan ] and thereupon such arrear or sum shall be *o recoverable;

Recovery in Pakistan of land revenues, etc, accruing in Burma.

1.      see definition in the Genera! Clauses Act, 1897 (10 of 1897), s. 3 (20)
2.      subs, by N.W.KP. A. L.O.   1975.
3.      The words "or the Crown Representative " omitted by G.G.O. 2 of 1947, Sch., Part IV. -!. Subs, by G.G.O. 2 of 1947, Sch., It. IV, for "British India",
5.      The words "the Provinces of " have been omitted by the Central Laws (Statute Reform) Ordi­nance, 1960 (21 of 1960), s. and 2nd Sch. (with effect from the 14th October, 1955),
6.    Ss. 9 and 10 were ins. by A.O., 1937.
7.    For a direction under this Section, see Gazette of India, 1937, ft. I, p.1941.

8.      Sub. by G.G-O. 2 of 1947, sen. pt. TV for ''British India" (from 15th August, 1947).

                               Revenue Rtcovery                                        [ 1890:Act, I

Provided that the 1[Federals Government shall not give any such direction unless it is satisfied that the remedy available under section 4 of this Act in 2[Pakistan] to a person paying under protest in 2[Pakis-tan ] an arrear accruing in 2[Pakistan] is available under Burma law in Burma, to a person paying under protest in ^Pakistan] an arrear accruing in Burma.

(2) For recovering by virtue of this section any arrears of tax or penalty due under the enactments relating to income-tax or super ­tax in force in Burma, the Collector shall have such additional powers as he has in the case of [Pakistan income-tax] and super-tax under the proviso to section 46 (2) of the Income-tax Act, 1922.
4[(3) Sub-sections (1) and (2) shall apply in relation of India as they apply  in relation   to Burma].

Duty of Collector to remit moneys collected in certain cases,

10.    Where a Collector receives a certificate under this Act, from a collector 5[in the other Province] or a collector in 6[India or]Burma he shall remit any sum recovered by him by virtue of that certificate to that Collector, after deducting his expenses in connection with the matter].

Recovery in the Provinces of land revenue. Etc. accruing in an Acceding State.

7[11.  (1) The l [Federal] Government may in respect of any Acceding State direct that this Act shall apply to the recovery of an arrear of ?n land-revenue accruing in that State or a  sum   recoverable  in   that c State as an arrear of land- revenue and payable to a  Collector   or other public  officer or to a local authority in that State,  and upon the making of the  direction such  arrear  or  sum shall  be recoverable by a Collector as if it were an   arrear of  land-revenue which has accrued in his own district.

1.      Subs, by Is.-W.F.P. A.1..O. 1975.
2.      Subs by G. C.Q. 2 q£ 1947, Sch., it. IV. fir  for British India (from 15ih. August  1947.).
3.      Subs, by A.O., 1949, Sch. for "India income-tax".
4.      Sub-section (3) added by G.G.O.2 of 1947, Sch., Pt. IV (from 15th August, 1947).
5.      Subs) by Ord. 21 of1960, s.3 and 2nd Sch. (with effect from the 14th October. 1955), for "of another Province".
6-      Ins. by G.G.O. 2 of 1947, Sch., It. IV (from I5a August, 1947).

7.      Sec. V.I added by the; Revenue Recovery (Amdt.) Act, 1950 (56,of 19SO), s.2.
1890 Act,1                                                      Revenue Recovery

(2) For   the  purpose   of a recovery under the section, the 1[Fedaral] Government shall.

(a)   specify the authority' or authorities in the said State on whose certificate proceedings for recovery may be ins­tituted; and

(b)  determine whether and in what manner and to what ex-lent the provisions of section-4 and sub-section (2) of section 9 shall apply.

(3) The Collector shall remit any sum recovered by him under the provisions of this section which authority the certi­ficate after deducting his expenses in "he matter.]

T'HE   SCHEDULE

From
To                    The Collector of
The Collector of
Dated the of                            19
The Sum of Rs.                                                           is payable on
Account of                              son of                          resident
Of                                                        Who is believed (to be
At                                            (to have property consisting
Of                                            at                                 in your
District.

Subject to the provisions of the Revenue Recovery Act, 1890,the saia sum is recoverable by you as ii it were an arrear of land-revenue which has accrued in your own district, and you are hereby desired so to recover it and to remit it to my office at

                                                                                                                        A. B.
Collector of

1. Subs, by N. W. F.  P. A; L. O.  1975

THE PUNJAB FRONTIER POLICE-OFFICERS REGULATION,
1893.
(REGULATION No. VII 1893}
CONTENTS.

Sections.

1.    Title, extent and commencement.
2.    Sections 20 of Act V of   1861   not  to  apply  to  certain Police Officers.
3.   Lieutenant-Governor empowered to  confer magisterial powers on certain Police Officers.
4.         Validation of authority exercised by certain Police Officers.
5.     Validation   of   magisterial  powers  exercised   by certain Police Officers.

REGULATION    No.    VII   OF    1893.
THK   PUNJAB   FRONTIER   POLK l-.-OKFICKRS   REGULATION,
1893-
[Received the Governor- General's assent on the 20th May, 1893; published in the Gazette of India on the 21 the May, 1893; and the Punjab Government Gazette on the 1st, June, 1893].
A Regulation to authorize the conferment of certain powers on Assistant District Superintendents of Police in the Punjab.

WHEREAS by section 20 of Act, V of 1861 1(for the Regulation of Police) it was enacted that Police-officers enrolled under that Act should not exercise any authority except the authority provided for a Police-officer under that Act and any Act which should thereafter be passed for regulating criminal pro­cedure.
And whereas by section 14 of the Code of Criminal Procedure, 1882,2 which Code repealed certain Similar provisions in Act V of 1861, H was enacted that the 3[Local Government] might confer upon any person all or any of the powers ' conferred or conferrable by or under that Code on a Magistrate of the first, second or third class in respect to particular cases, or to a particular class or particular classes of cases or in regard to ases generally, hi any local area outside the Presidency towns, but that no powers should be conferred under that section on any Police-officer below the grade of Assistant District Superintendent, and that no powers should be so conferred except so far as might be necessary for preserving the peace, preven­ting crime and detecting, apprehending and detaining offenders in order to their being brought before a Magistrate, and for the per­formance by the officer of any other duties imposed upon him by any law for the time being in force;

And whereas it is expedient that certain Assistant District Superin­tendents   of Police in the districts of 4Hazara,  5Peshawar, 5Kohat,

I.       Pakistan Code Vol. 1
2.      Read now Act V of 1898, S.4 Pakistan Code Vol   lv.
3.      In the North-West Frontier Province for "Local Government" read" Chief Commissioner,', See 6 (1) (b) of the North-West Frontier Province Law and Justice Regulation 1901 (VII of 1901) infra
4.      Portions of the Hazara District now form part of the North-West Frontier Province seeGazette of India, 1901 Pt. I, P. 857.

5   The District of Peshawar and Kohat now  form part of the North-West Frontier Province, Gazette of India, 1901 Pt.   P.

Punjab FRONTIER POLICE OFFICERS.    [1893 Reg. VII    
1Bannu, Dera [small Khan and 2Dera Gliazi Khan be enabled to exercise authority other than that prescribed by section 20 of Act V of 1861;
And whereas it is also expedient to empower the 3 Lieutenant-Governor of the Punjab to confer on such Assistant District Superin­tendents of Police in the aforesaid Districts as are hereinafter "men­tioned all or any of the powers conferred or conferrable by or under the Code of Criminal Procedure, 1 8824 on a Magistrate of the first, second or third class:
And   whereas   previous   to   the   passing   of  this   Regulation authority other than that prescribed by section 20 of Act V of  1861 . ha, been   exercised   in   certain   of  the     aforesaid    districts   by Assistant District Superintendents of Police;
And whereas also in some of the aforesaid districts powers other than those conferrable by section 14 of the Code of Criminal Procedure, 1882, 4have been conferred on and exercised by an Assistant District Superintendent of Police ;
And Whereas it is also expedient that past exercise of the afore­ said authority and powers should not be impeached for want of authority in such officers:
It is hereby enacted as follows :-—

1.         (1) This Regulation may be called the Punjab Frontier Police -Officers Regulation, 1893.

(2)   it extends to the districts to Hazara, Peshawar, Kohat, Barum Dera Ismail Khan and Dera Ghazi Khan; and

(3)   It shall come into force at once.

1       Portions of the Districts of Bannu and Dera Isniail tCh v, now form part of ihe   North-West Frontier Province, see Gazette of India, i901 Pi. I p. 857.
2.      Dera Ghazi Khan (except the village of Naranji-see Gazette of India, 190.'! p .if the i'tin jab.
3.      To be construed now "Governor", see s. 31 of the Gansral Clauses Act, 1897 (JC of 1S97) North-West Frontier Province, for Lieutenant-Governor of the Punjab read Chief Commissioner if the North-West Frontier Province', see s. 6 (i) (b) of the North-West Frontier Province Law and Justice Regulation, 1901 (VJI of 1901), infra
4.      See now Act V of 1S9S Pakistan Code. Vol

 

1893 : Reg VII.] PUNJAB FRONTIER POLICE OFFICERS.     

2. Section 20 of Act V, 1861 (for the regulation of Police ), shall not apply to any Assistant District Superintendent of Police whose duties are exercised exclusively in connection with the unenrolled border Police-fore.

Section 20 of Act V of 1861 not to apply to certain police Officers.

3. Notwithstanding anything in section 14 of the 1Code of Crimi­nal Procedure, 1882, the provincial Government] may confer on any such Assistant District Superintendent of Police as aforesaid all or any of the powers conferred or conferrable by or under the Code on a Magistrate of the first, second or third class.

Lientenent Governor empowered to confer magisterial powers on certain police officers.

4. No authority exercised before the commencement of this Regulation by any such Assistant District Superintendent of Police as aforesaid shall be deemed to have been illegally exercised or deprived of effect by reason only that section 20 of Act V 18611 forbade the exercise of such authority.

Validation of authority exercised by certain Police Officers.

5. No act done or sentence pronounced in exercise of the powers of a Magistrate by any such Assistant District Superintendent of Police as aforesaid before the commencement of this Regulation, in virtue of an authority purporting to have been conferred by the 3[Provincial Government] under the code of Criminal Procedure, 1882, shall be set aside or deprived of effect by reason only that the [Provincial Government] had no authority to confer such powers on such Assistant District Superintendent of Police.

Validation of Magisterial Powers exercised by certain Police/ officers.

1. see now Act V of 1898, Pakistan Code Vol. IV.
2. Subs, by !he A.O. 1937, for "Lieutenant Governor of the Punjab".

3. Subs, by ibid, for 'Local Government".

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