TAMIL NADU LAND REVENUE ASSESSMENT ACT, 1876

Preamble - TAMIL NADU LAND REVENUE ASSESSMENT ACT, 1876

THE TAMIL NADU LAND REVENUE ASSESSMENT ACT, 1876

[Act No. 01 of 1876]

[12th February, 1876]

PREAMBLE

An Act to make better provision for the separate assessment of alienated portions of permanently settled estates.

WHEREAS it is desirable to make better provision for the separate assessment to land revenue of portions of permanently settled estates alienated by sale or otherwise; It is hereby enacted as follows:--

Section 1 - Application for registry and separate assessment

The alienor or alienee of any portion of a permanently settled estate, or the representative of any such alienor or alienee, may apply to the [1]Collector of the district in which such portion is situate for its registration in the name of the alienee and for its separate assessment in respect of land revenue.

Section 2 - Inquiry by Collector

The [2]Collector shall, thereupon, hold an inquiry as to who is the present owner of the property in respect of which the application is made.

Procedure as to inquiry.-- For the purposes of such inquiry, the [3]Collector shall publish a notice in the [4] [District Gazette], in three successive issues, that the application has been made, and that, unless cause is shown to the contrary within sixty days from the date of notice, such separate assessment will be made.

He shall also cause notice of the inquiry to be given to any alienor or alieneewho has not joined in the application.

In what case registry and separate assessment should be made.-- If, on such inquiry, it appears that the alienation has taken place and that all the parties to such alienation concur in applying for the separate assessment of the portion alienated, and if objection is not taken by any person interested in the estate, or being taken is disallowed by the [5]Collector, the [6]Collector shall proceed to register the alienated portion in the name of the alienee, and to apportion the assessment of such alienated portion in the manner provided in section 45 of [7][Tamil Nadu Act] II of 1864 [8][. . . ][9].

Section 3 - Proportion of land revenue to be deducted

Upon such assessment being declared, there shall be deducted from the land-revenue payable in respect of such estate an amount equal to the sum assessed on the portion so separately assessed.

Section 4 - Assessed part not liable for arrears due by estate, nor State for arrears due by part assessed

Upon such assessment being made the portion so assessed shall no longer be liable in respect of arrears of revenue due by the estate of which it formed a part; nor shall such estate be liable in respect of the portion so assessed.

Section 5 - Persons aggrieved by registration may sue in Civil Court

Any person aggrieved by the fact of the separate registration of such portion may sue in a Civil Court for a decree declaring that such separate registration ought not to be made.

Section 6 - Persons aggrieved by refusal to register may sue in Civil Court

Any person aggrieved by the Collector's refusal to register may sue in a Civil Court for a decree declaring that such separate registration ought to be made.

Section 7 - Persons aggrieved by assessment may appeal to Revenue Board

[10]Any person aggrieved by the apportionment of the assessment under section 2 of this Act may appeal to the Board of Revenue[11] within ninety days from the date of the declaration of such assessment; and the order of the [12]Board of Revenue shall be final.

Section 8 - Power to readjust assessment

If no such appeal has been preferred, the [13][Board of Revenue] may, at any time, if it appears that there has been fraud or material error in the apportionment of such separate assessment, cause the same to be re-adjusted.

Note.-- By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government or the Appropriate Authority specified in the notification under sub-section (1) of section 4 of the said Act.

Section 9 - Section 9

[Regulation I of 1819 repealed] Repealed by the Repealing and Amending Act, 1901 (Central Act XI of 1901)].