MADRAS BOARD OF REVENUE REGULATION, 1803[1] A Regulation for defining the Duties of the Board
of Revenue, and for determining the Extent of the Powers vested in the Board of
Revenue. Whereas it has hitherto been usual for the Board of
Revenue to exercise judicial authority in the determination of certain cases of
a civil nature appealed from the decision of the Collectors, who were entrusted
with the administration of the revenues and the distribution of justice in
their respective districts; and whereas Courts of Judicature have been
established for the purpose of administering justice in all cases, civil and
criminal, it is expedient that the judicial authority heretofore exercised by
the Board of Revenue should be formally abrogated in those districts where Zila
Courts have been established; and whereas it is important to the security of
the persons and property of those for the protection of whom the said Courts
have been established, that the powers and authorities entrusted to the said
Board of Revenue in respect of the executive administration of the revenues,
should be defined and published; wherefore the following Regulations have been
passed by the Governor in Council. [***] Rep., Central Act X of 1873. The duties of the Board of Revenue have been, and
hereby are declared to be, the general superintendence of the revenues from
whatever source they may arise, and the recommendation of such propositions to
the [2][State
Government] as in their judgment may be calculated to augment or improve those
revenues. The Board of Revenue have had, and are hereby
declared, to have authority to superintend and control all persons employed in
the executive administration of the public revenue, all zamindars or
proprietors of land paying revenue, and all farmers, securities, raiyats or
other persons concerned in, or responsible for, any part of the revenue of
Government, as far as the said superintendence and control may relate to-the
executive administration of the revenue under the regulations now enacted, or
to be hereafter enacted. The Board of Revenue shall assemble two days, at
the least, in every week for the despatch of business. Rep., Mad. Act I of 1894, s. 1. The Board of Revenue shall use, in the transaction
of official business a circular seal two inches in diameter, bearing in the
English [3][Hindi
and such other languages, if any, as may be specified by the State Government]
this inscription: "The seal of the Board of Revenue"; and no other
seal shall be used by the Board of Revenue. The Board of Revenue shall annually (or as often as
they may be required) lay before the [4][State
Government] a general report of their proceedings, to be drawn out summarily,
and under the distinct heads of districts, with reference to the dates of the
consultations in which each subject is contained, which subject shall be
respectively continued in each successive report from the date of the report
preceding. The Board of Revenue shall keep two separate sets
of their proceedings, one set for the broken periods to accompany the general
report above ordered and the second set to be kept in the office. The Board of
Revenue shall prepare and annex a copious index for the second set.][5] The Board of Revenue shall invariably acknowledge
the receipt of all letters from the [6][State Government],
reciting in abstract the substance of the letters so acknowledged, and the
steps they have taken in consequence. The Board of Revenue shall be careful to preserve
their records complete, and shall transmit to the [7][State
Government], with the whole set of their proceedings, a list of all records,
and of all papers not entered on the records. The members of the Board of Revenue shall not have
copies of any part of the records, nor remove any of the records from the
office of the Board of Revenue. Members of the Board of Revenue wishing to
refer to the records shall cause such records to be brought into the
meeting-room of the Board of Revenue, and shall peruse them there. When the Board of Revenue may have occasion to
refer to the records of Government, they shall apply for such records to
the [8][State
Government]. The Board of Revenue shall accompany all papers
in [9][the
Indian languages] which they may transmit to Government with translations in
English. All propositions or suggestions intended by
individual members for the consideration of the Board shall be submitted
through the channel of the president. Where new propositions may arise during the
consideration of a question, such propositions shall not be discussed until the
previous question shall have been disposed of. Questions at the Board of Revenue shall be determined
by a majority, and the resolutions of the majority shall be the resolution of
the Board and shall be carried into execution accordingly. In deliberation, where questions may be put to the
vote, the opinion of the junior member shall be first recorded, and then the
opinions of the other members, according to their rank upwards. Where a difference of opinion may happen, and where
votes may be equally divided, the president shall have the casting vote; but
the proceedings on any question shall, at the motion of any member, be referred
to the [10][State
Government]. A member dissenting from the majority of the Board
may record his dissent at the time, or at a future meeting; but no minute shall
be recorded on the proceedings of the day unless delivered in before the
adjournment of the Board, nor shall any alteration be made in opinions once
recorded without the consent of all the members of the Board. The Board of Revenue shall accompany all references
made to the [11][State
Government], of their proceedings on matters requiring the decision of
Government, with a letter stating summarily the nature of the subject
submitted, and with distinct opinions and recommendations on each subject for
the consideration and decision of the [12][State
Government]. In cases where it may be necessary for the despatch
of business, the Board of Revenue may commit the charge of any specific duty to
a particular member, but in no other case shall the members individually
exercise any authority. The president of the Board of Revenue shall have
authority to appoint and to change the days of meeting, to summon extra
meetings of the members, and to postpone the regular meetings (provided,
nevertheless, that two meetings be always held in one week), and to adjourn the
Board at such hour as he may deem expedient. The president, during the intervals of the meetings
of the Board, may issue, of his own authority, such occasional or subsidiary
orders as shall, in his opinions be necessary for carrying into execution any
existing resolutions of the Board; to summon any person to attend the next
meeting; and to issue orders to prepare materials for the consideration of the
Board. The president shall regulate and prescribe the
selection and arrangement of the business to be brought before the Board at
each meeting. The president shall propose resolutions on all
papers read for the consideration of the Board, and may state specific
questions for the opinion of the members on the business before the Board. The president shall have authority in all cases of
emergency, while no Board may be sitting, to decide questions requiring an
immediate decision, and to issue orders on all references requiring an
immediate reply. Rep., Mad. Reg. II of 1806. The president shall have authority to require
copies of any records, or to have the records themselves, sent to him, for his
perusal. The president shall have authority to call on
Collectors or Assistant Collectors for papers, accounts, or for any information
he may require on the revenues of the district under such Collector or
Assistant Collector. Whatever authority is hereby declared to be vested
in the president shall be vested in the acting president for the time being;
and in case of the absence of the president the senior member present shall preside,
and shall be vested with all the powers of the president. The Board of Revenue shall be responsible that the
executive officers employed under them discharge the duties of their respective
stations with assiduity, and shall require them to pay a ready and implicit
obedience to all orders and regulations, and shall punish neglect in the
subordinate officers of revenue, at their discretion, according to the powers
vested in them for that purpose. Rep., Mad. Reg. V of 1828, s. 4. The Board of Revenue shall be careful that the
settlement of the revenues shall be made at as early a period of time after the
commencement of the fasli year as may be practicable, and shall report any
delay in the completion of the settlement in the subordinate officers under
them to the [13][State Government]. The Board of Revenue shall submit, as soon as may
be practicable to the consideration of the [14][State
Government], all settlements of the public revenue, in cases where the revenue
may not have been permanently fixed; and such settlements shall not be
considered to be valid until confirmed by the authority of the [15][State
Government]. In districts where the revenue has not been
permanently fixed, it shall be the duty of the Board of Revenue to investigate
and ascertain the grounds of the temporary settlements effected by the
Collectors, [16][to
compare the resources of the areas with the revenue derived from them]; to
prevent by early and constant vigilance, the impairment of the public revenue
through the negligence or ignorance of the inferior officers; and to guard
against encroachments on the rights of the people, or on the permanent sources
of prosperity, which may ensue from an excess of zeal on the part of the
Revenue officers. The Board of Revenue shall be careful that the
revenues are realized according to the stipulated periods of payments. Rep., Mad. Reg. II, of 1806. [17][* * * * ] Rep., Mad. Act II of 1869. The Board of Revenue shall not grant or confirm
grants or shrotriyams, maqtas, fixed rents, inam or free-gift lands, or confirm
the succession of persons to such lands, without the authority of the [18][State
Government.] Rep., Central Act XXIII of 1871. [***] [***] [***] Rep., Mad. Reg. II of 1806. The Board of Revenue shall provide that on the
death, resignation or removal of Collectors care be taken of the public money
and records by the successors to such Collectors, or by their Assistants. The
Board of Revenue shall not permit persons resigning or removed from their
station to depart until notification of their having deliverd over charge of
such money and records to their successors shall have been received. Where the Board of Revenue may consider the
deputation of a member of their Board, or of any other person, necessary for
purposes connected with the administration of the revenue, they shall report
such necessity to the [19][State
Government], and wait the orders of the [20][State
Government] previously to deputation. The Board of Revenue shall nevertheless have
authority to order Assistant Collectors to be deputed on any service they may
deem expedient, within the limits of the collector-ship to which such Assistant
Collector may be attached, but shall not depute such assistants into districts
to which they are not attached without the previous authority of the [21][State
Government]. The Board of Revenue shall recommend to the [22][State
Government] disbursements of money for takkavi, for repairs, or for
improvements in agriculture, where they shall be of opinion that the disbursement
of such money will be beneficial to the public revenue. The Board of Revenue shall require in the executive
officers under their authority an attention to the principles of economy in the
disbursement of the public money, and shall require the production of authentic
and satisfactory vouchers for all disbursements made in repairs and in
improvements. The Board of Revenue shall require satisfactory
reasons and explanations in support of any increase of expense applied for
previously to referring such increase for sanction to the [23][State
Government], and shall at all times submit their opinions on the amount of the
increase of disbursements required to be made. The Board of Revenue shall annually revise the
mua'in-zabitas of the Collectors, and shall submit such mua'in-zabitas for the
confirmation of the [24][State
Government]. It shall not be competent for the Board of Revenue to confirm the
establishments of Collectors without authority from the [25][State
Government] being first had and obtained. Where the Board of Revenue may consider a remission
of the amount of an existing settlement to be requisite, or a remission of
balances to be conducive to the public good, they shall submit the
circumstances of the case, and the amount of the remission, to the
consideration of the [26][State
Government]. The Board of Revenue shall suspend the rigorous
collection of the revenues according to the stipulated periods where
satisfactory evidence of the necessity of a temporary suspension may be stated
to them; but the Board of Revenue shall not extend the period of such
suspension beyond the current fasli without the previous authority of the [27][State
Government]. The Board of Revenue shall direct Collectors of
districts, where a permanent settlement of the land-revenue may have been
concluded, to attach the lands of proprietors who may have fallen in arrear,
and shall require Collectors to dispose of the whole, or a part, of such lands,
as the case may be, for the recovery of such arrear, in the mode and manner
prescribed in the regulations. Rep., Mad. Reg. III of 1830, s. 3. [1] Short title,
"The Madras Board of Revenue Regulation, 1803"-- see the Repealing
and, Amending Act, 1901 (Central Act XI of 1901). This Regulation was declared by the Laws Local
Extent Act, 1874 (Central Act. XV of 1874), s. 4 and the Second Schedule, to be
in force in the whole of the Presidency of Madras except the territories
mentioned in the Sixth Schedule to that Act. As to arrears of revenue
recoverable under Mad. Act II of 1864, this Regulation is inoperative--see s.
62 of that Act. See sec. 18 of the Malabar Land Registration Act, 1896 (Madras
Act III of 1896). This Regulation was extended to the merged State of
Pudukkottai by section 3 of, and the First Schedule to, the Madras Merged
States (Laws) Act, 1949 (Madras Act XXXV of 1949). This Regulation was extended to the Kanyakumari
district and the Shen-cottah taluk of the Tirunelveli district by section 3 of,
and the Schedule to, the Madras (Transferred Territory) Extension of Laws Act,
1957 (Madras Act XXII of 1957), repealing the corresponding law in force in
that territory. [2] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [3] These words were
substituted for the words "and Persian languages" by the Adaptation
Order of 1950. [4] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [5] This section was
substituted for the original section by the Adaptation Order of 1950. [6] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [7] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [8] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [9] These words were
substituted for "the Native languages" by ibid. [10] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [11] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [12] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [13] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [14] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [15] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [16] These words were substituted
for the words beginning with "to compare the resources" and ending
"revenue derived from them" by section 3 of, and the Second Schedule
to, the Madras Repealing and Amending Act, 1955 (Madras Act XXXVI of 1955). [17] This section was
omitted by the Adaptation Order of 1937. [18] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [19] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [20] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [21] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [22] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [23] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [24] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [25] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [26] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950. [27] The words
"Provincial Government" were substituted for the words "Governor
in Council" by the Adaptation Order of 1937 and the word "State"
was substituted for "Provincial" by the Adaptation Order of 1950.MADRAS BOARD OF REVENUE
REGULATION, 1803
PREAMBLE