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Mar 06 1998 (HC)

Mahalakshmi Sugar Mills Co. Ltd. Vs. State of U.P. and Others</B>

Court : Allahabad

Reported in : 1999(2)AWC1201

..... regard. the validity of the government order dated 3oth'august, 1974 has already been examined by us and it could not stand scrutiny of its validity under the provisions of revenue recovery act. 1890.21. learned advocate general relied on in case of avinder singh v. state of punjab (supra) where hon'ble supreme court justified validity of tax on foreign liquor ..... and is dismissed with no order as to costs.'in view of the aforesaid observations of hon'ble supreme court, it is necessary to consider the various provisions of the revenue recovery act, 1890, as amended by state of uttar pradesh in 1965. theobject and purpose for which this enactment was brought in the statute book and rules framed thereunder particularly rule 8 ..... and the special leave petitions filed by petitioners have been dismissed, they are liable to pay the amount. it has also been submitted that object and the purpose for which revenue recovery act. 1890, was enacted, provides sufficient guideline for fixing amount of collection charge by the government and it has not been done in arbitrary manner in exercise of any unguided power. ..... be made from petitioners. the respondents, on the other hand, have placed reliance onthe government order dated 30th august. 1974 issued under rule 8 (c) of u. p. revenue recovery rules, 1966 framed under the revenue recovery act, 1890. the question for determination is as to whether the government order dated 30th august, 1974 fixing 10% as collection charge could be issued under the .....

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Apr 03 1970 (HC)

Express Newspaper (P) Ltd. Vs. Collector of Delhi and ors.

Court : Delhi

Reported in : ILR1970Delhi821

..... air1962mad366 and m. g. abrol v. m/s shanti lal & co., : [1966]1scr284 . but, even if the procedure under the revenue recovery act, 1890, is more onerous then the procedure under the bombay city land revenue act, 1876, as contended by the learned counsel for the petitioner, he cannot derive any assistance from the same since, as pointed out by me ..... patiala recovery of state dues act, and an argument was advanced that the said state act stood repealed when the revenue recovery act, 1890, was extended in its application to the pepsu state, and that the recovery could only be made under the revenue a recovery act, 1890. the learned judges repelled the said contention by making the above observation and holding that the revenue recovery act, 1890, had ..... similarly situated without there being any guiding principle in that behalf, that the proceedings under the revenue recovery act, 1890, are more onerous and prejudicial than similar proceedings under the bombay city land revenue act, 1876, and that the provisions of section 3(1) of the revenue recovery act, 180, are, thereforee, vocative of article 14 of the constitution. (29) on the ..... governs the present case. shri sarafjee pointed out that section 17 of the bombay city land revenue act provides an appeal to the bombay revenue tribunal constituted under the bombay revenue tribunal act, while under section 4(1) of the revenue recovery act, 1890, the remedy available to the defaulter is only by way of a suit after paying the amount .....

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Mar 06 1959 (HC)

Tilakram Rambaksh Vs. Bank of Patiala and ors.

Court : Punjab and Haryana

Reported in : AIR1959P& H440

..... application of the revenue recovery act, 1890, to pepsu, that act alone could govern the recovery of dues recoverable as arrears of land revenue, and other laws like the patiala recovery of state dues act ceased to operate. the question is whether the revenue recovery act, 1890, is a law corresponding to the patiala recovery of state dues act. a reference to these statutes leaves no doubt that they do not correspond.the revenue recovery act, 1890, merely provides ..... . mr. aggarwal's next attack on the proceedings was based on the revenue recovery act (no. i of 1890) or rather the application of that act to pepsu by central act no. xxxiii of 1950. that act extended the revenue recovery act, 1890, to pepsu, and section 4 of the extending act said-'if immediately before the commencement of this act, there is in force in any part b state, other than jammu ..... a machinery for the recovery of dues recoverable as arrears of land .....

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Aug 20 1974 (HC)

Dat PeThe and anr. Vs. District Collector, Ernakulam and ors.

Court : Kerala

Reported in : AIR1976Ker37

..... contending that he is not liable for the amount claimed on the ground that he is not a defaulter under section 2(3) of the revenue recovery act, 1890; counsel further contends that where there is a proceeding under the act against a person, that person may if he denies his liabilities to pay the amount or any part thereof, and pays the same under ..... correctness of this amount sought to be recovered, the petitioners have raised mainly three contentions: (1) the proceedings initiated for recovery of the amount has no legal basis inasmuch as neither section 3 nor section 5 of the revenue recovery act, 1890, for short the act, has application to the case; (2) the certificate not having been issued in the name of the defaulter, namely the ..... :'..... but the liability in this case is a statutory liability covering within thepurview of section 38 of the act referred to above and this respondent can make the use of section 3 of the indian revenue recovery act 1890 for recovering the amount as arrears of land revenue'.counsel for the respondents has also no case that the matter would fail within section 5 of the ..... act. his argument is confined to the application of section 3 of the act, though at certain stages he has also attempted to submit that .....

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Jun 24 2004 (HC)

Mathew Joseph and ors. Vs. Johny Sunny and ors.

Court : Kerala

Reported in : III(2004)ACC420; (2005)ILLJ719Ker

..... compensation or otherwise and the commissioner shall be deemed to be a public officer within the meaning of section 5 of the revenue recovery act, 1890. section 5 of the revenue recovery act, 1890 provides that where any sum is recoverable as an arrear of land revenue by any public officer other than a collector or by any local authority, the collector of the district in which the ..... attracted, i am unable to accept this argument for the reason that the amount becomes public revenue due on land not by virtue of any act of serving the demand under the revenue recovery act. by virtue of section 31 of the workmen's compensation act read with section 5 of the revenue recovery act, 1890, there is a statutory declaration that it is deemed to be a public ..... an arrear of public revenue due on land and the commissioner himself is an officer within the meaning of section 5 of the revenue recovery act, 1890.6. exhibit p1 award passed in this case would clearly show that the amount fell in arrear on expiry of ..... 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. section 31 of the workmen's compensation act read with section 5 of the revenue recovery act, 1890 makes it abundantly clear that the amount,, determined by the commissioner for workmen's compensation shall be recovered as .....

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Mar 30 1978 (HC)

Somasundarshan Goud Vs. the District Collector, Hyderabad and anr.

Court : Andhra Pradesh

Reported in : AIR1978AP420

..... is without jurisdiction. it is therefore necessary to read sections 3 and 5 of the revenue recovery act, 1890.'3. recovery of public demands by enforcement of process in other districts than those in which they become payable:--- (1) where an arrear of land ..... alone. it is also contended that a defaulter can be collected by a collector of another district by virtue of the statutory provisions of ss. 3 and 5 of the revenue recovery act, 1890.3. the only question that is posed for consideration in this writ petition is whether the collector, hyderabad, can collect as arrears of land ..... andhra pradesh.4. the learned government pleader placed for the demand, reliance on the provisions of ss. 3 and 5 of the revenue recovery act. 1890. the learned counsel for the petitioner pleads that ss. 3 and 5 have no application to the facts of this case and, therefore, the action of the collector of hyderabad ..... that he never took any licence for selling toddy from the excise authorities in maharshtra, that the collector, hyderabad, was not entitled in law to invoke the proceedings of the revenue recovery act 1864 for realising the arrears alleged to be due to the state of maharashtra and that, therefore, the action initiated by the collector, hyderabad, for the collection of the amount .....

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May 02 2005 (HC)

Subhash Gogia Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2005(3)ALLMR20; 2005(4)BomCR529

..... the petitioner was defaulter, it was open to respondent no. 3 to recover the amount as arrears of land revenue under section 41 of the development act and under the provisions of the revenue recovery act, 1890 hereinafter referred to as 'recovery act'. 3. we have heard the learned counsel. the only contention as urged on behalf of the petitioner may now dealt ..... with. the submission is that the demand made under the provisions of development act is not a public revenue or revenue of the government ..... and as such cannot be recovered under the provisions of the recovery act ..... is capable of being recovered as arrears of land revenue. in the instant case, the development act itself permits the recovery of dues as arrears of land revenue. once that be the case, the amount would fall under the expression 'sum recoverable as arrears of land revenue'. the purpose behind the revenue recovery act is to enable the collector of district wherein the .....

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Mar 05 2007 (HC)

Mr. K.K. Verma and anr. Vs. Pradeshiya Industrial Investment Corporati ...

Court : Delhi

Reported in : 2007(95)DRJ333

..... or intended to be taken in pursuance of any power conferred by or under the act.4. thereafter, the provisions of the revenue recovery act, 1890 were also considered to indicate the manner in which an arrear of land revenue is to be recovered. sections 3, 4 and 5a of the said revenue recovery act, 1890 were considered in detail and the court came to the following conclusion:upon a ..... reading of the aforesaid provision, it becomes clear that under section 3 of the rr act, where an arrear ..... of land revenue is payable to a collector by a defaulter being ..... of land revenue or a sum recoverable as an arrear .....

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Jan 30 2004 (HC)

Callipers Naigai Ltd. and ors. Vs. Government of Nct of Delhi and ors.

Court : Delhi

Reported in : II(2004)BC204; [2005]128CompCas730(Delhi); 110(2004)DLT41; 2004(73)DRJ104

..... of any power conferred by or under the act.7.1 the manner in which an arrear of land revenue is to be recovered is provided in the revenue recovery act, 1890 (hereinafter referred to as the 'rr act'). section 2(2) of this act defines 'collector' to mean the chief officer-in-charge of the revenue administration of a district and includes any assistant ..... ) of this act further defines 'defaulter' ..... collector empowered by such officer to perform the functions of collector under the act. section 2(3 ..... respondent no.1 issued the impugned recovery notice on the basis of a recovery certificate issued the uttar pradesh public monies (recovery of dues) act, 1972 (hereinafter referred as the said u.p. act). section 3 of the said u. p. act, which relates to the recovery of certain dues as arrears of land revenue, reads as under:-'3. recovery of certain dues as arrears of .....

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Aug 08 1961 (SC)

R.M.D.C. (Mysore) Private Ltd. Vs. the State of Mysore

Court : Supreme Court of India

Reported in : AIR1962SC594; [1962]3SCR230

..... sum of rs. 3,30,893-7-0. as the money was not paid within the time specified proceedings were taken under section 6(1) of the revenue recovery act, 1890 - section 6(1) (central act 1 of 1890), and certain properties moveable and immovable were attached and one of the properties was sold and the price so realised was deposited in the government treasury. 4 ..... the reserve bank of india and forward the challan in token of payment to this office within a week. ' 29. as the tax was not paid the provisions of the revenue recovery act were resorted to. this cannot be said to be a provisional assessment. the return submitted by the appellants as far as it went was accepted and on that the tax ..... additional duty i. e. whether it was penalty or not. the imposition was held to be a penalty as it was not imposed for the purpose of revenue but was based upon the particular act of the importer i. e. his undervaluation of the goods imported; in other words this additional sum was a penalty for undervaluation whether innocently done or not ..... manner contended for by the appellants would be erroneous. 20. it was then contended that a tax must be levied for the purpose of revenue and cannot be for purpose of control and that in the mysore act was really colourable legislation in that the impugned tax had been levied for the purpose of controlling prize competitions although it was given the .....

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