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Judgment Search Results Home  Phrase:revenue recovery act 1890

Jun 26 2008

Kushal Industries Association Vs. Deputy Commissioner of Commercial Ta ...

  • Decided on : 26-Jun-2008

Court : Karnataka

Reported in : (2009)19VST20(Karn):2009(1)KCCRSN4

..... j.1. this writ petition is by a partnership firm which was a registered dealer under the provisions of the karnataka sales tax act, 1957 (for short, 'the act') and which has questioned the revenue recovery proceedings resorted to by the revenue officials at the instance of the officials of the commercial taxes department for realizing the sales tax dues payable by the petitioner which ..... the tahsildar has no power of forfeiture even while acting under the provisions of the karnataka land revenue act, 1964 (for short, 'the klr act') while recovering any arrears of land revenue and further that the proclamation under section 6 of the revenue recoveries act, 1890 (for short, 'the rr act') issued by the deputy commissioner addressed to the petitioner cannot be valid for two reasons, one ..... that the provisions of the revenue recoveries act, 1890 is not applicable and secondly that the so-called proclamation is defective in not mentioning the properties of which proclamation has been issued.5. notice had been issued to the ..... , the argument is that the proclamation is one which is issued under the rr act the provisions of which act are not attracted in the present situation as an arrear of land revenue contemplated under the provisions of the kst act is different from the recovery proceedings under the rr act.9. in support of the submission that the subsequent notification purporting to vary the .....

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Apr 03 1970

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

  • Decided on : 03-Apr-1970

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 patiala recovery of state dues act, and an argument was advanced that the said state act stood repealed when the revenue recovery act, 1890, was extended in its application to the pepsu state, and that the recovery could only be made under the revenue a recovery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 1998

Mahalakshmi Sugar Mills Co. Ltd. Vs. State of U.P. and others</b>

  • Decided on : 06-Mar-1998

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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Feb 05 1959

Ram Ranjan Rakshit Vs. The Chief Administrator, Rehabilitation Finance ...

  • Decided on : 05-Feb-1959

Court : Kolkata

Reported in : AIR1960Cal416,64CWN126

..... view that the certificate was conclusive proof of the matters therein stated under the special provisions of section 3(2) of the revenue recovery act, 1890 section 3(2) of the revenue recovery act says:'the certificate shall be signed by the collector making it or by any officer to whom such collector may, by order ..... machinery and not the substantive rights such as reopening a conclusive certificate by objections. i shall make here a reference to section 7 of the revenue recovery act, 1890, which makes it clear that:'nothing in the foregoing sections shall be construed- (a) to impair any security provided by, or affect the provisions ..... it is clear that the petitioner is a defaulter within the special meaning attributed to that expression under section 2(3) of the revenue recovery act, 1890 which means not only a borrower but also his guarantor or surety. so far as a certificate debtor is concerned, even section 3(1) of ..... petitioner who was responsible as surety for the payment of such sum.11. the collector of delhi proceeded under section 3 of the revenue recovery act 1890. he signed the certificate, stating the debt due from the petitioner and sent it to the collector of the district of nadia under section 3 ..... (3) of the revenue recovery act, 1890, because the petitioner as well as his assets are in the district of nadia in the state of west bengal. it is material .....

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Sep 10 1951

Ram Sahay Vs. The State

  • Decided on : 10-Sep-1951

Court : Madhya Pradesh

Reported in : 1953CriLJ27

..... samvat 2001. in fact the learned counsel for the state did not contest the position that these rules were repealed by section 4 of act no. 33 of 1950. i do not think that section 7 of the revenue recovery act, 1890 can be of any assistance to the counsel for the state. this section only saves the provisions of any other enactment for the ..... above embody a law corresponding to the revenue recovery act, 1890. in my judgment, the effect of section 4 of act no. 33 of 50 is to repeal the gwalior state rules for ..... of 1947), that law shall upon the commencement of this act stand repealed.the revenue recovery act, 1890 is one of the acts mentioned in section 2 of act no. 33 of 1950. on a plain reading of the provisions of the gwalior state rules for the recovery of government dues samvat 2001 and of the revenue recovery act 1890, it cannot be denied that the gwalior state rules referred to ..... be said to have been repealed under section 4 of the opium and revenue laws (extension application) act, 1950, and that on the other hand section 7(a) of the revenue recovery act, 1890 itself indicated that section 236 of the excise manual was to continue in force even after the application of the revenue recovery act, 1890 to the state of madhya bharat.3. on an examination of the .....

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Jan 28 2006

Sri Vishnu Merchants Vs. Mandal Revenue Officer and Ors.

  • Decided on : 28-Jan-2006

Court : Andhra Pradesh

Reported in : 2006(2)ALD457; 2006(2)ALT329; [2006]71SCL357(AP)

..... submits that dues to the central government could only be recovered in terms of the revenue recovery act, 1890 (central act) and not through the state act i.e., andhra pradesh revenue recovery act, 1864. these contentions can be addressed by having a reference to the relevant provisions. therefore we proceed to section 5 of the ..... matter against the petitioner and the writ petition was dismissed. the question before the supreme court was whether the excise dues under bihar and orissa excise act could be recovered as arrears of land revenue under the revenue recovery act, 1890. the supreme court considered the judgment of the orissa high court and upheld it. this question was decided as early as in 1956 by the ..... the respondents was that when the arrears became due to the central government, the recovery could be ordered in terms of section 5 of the revenue recovery act, 1890 (central act) and the collector of the concerned district could recover the dues while exercising the powers under the state act i.e., andhra pradesh revenue recovery act, 1864. this is disputed by the learned counsel for the writ petitioner/ appellant and .....

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Jun 24 2004

Mathew Joseph and Ors. Vs. Johny Sunny and Ors.

  • Decided on : 24-Jun-2004

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 06 1959

Tilakram Rambaksh Vs. Bank of Patiala and Ors.

  • Decided on : 06-Mar-1959

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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Sep 02 1983

Rungta Sons (P) Ltd. and Anr. Vs. Collector of Customs and Ors.

  • Decided on : 02-Sep-1983

Court : Kolkata

Reported in : 1986(23)ELT14(Cal)

..... due from the said company on account of export duty had been received from the assistant collector of customs, visakhapatnam, under section 3(1) of the revenue recovery act, 1890 (hereinafter referred to as the said 1890 act), and thereby, they were asked to pay the said amount together with interest within 15 days from the date of receipt of the notice, otherwise they ..... 1970, the certificate officer concerned, started case no. 77/78 (o.p.a.)/70-71 and issued a notice on 7th december, 1970, under section 3(1) of the revenue recovery act, 1890. against such notice, the said company inter alia raised an objection that as the certificate was not signed by the district collector, visakhapatnam, the same was without jurisdiction and thereafter ..... amount and at that stage, the present rule was obtained on 16th may, 1972. it was the categorical case of the deponent that even under the revenue recovery act, 1890, there was or is no bar to recover the certificate dues as signed by the assistant collector of customs, visakhapatnam, even though the certificate was signed not by the district collector, visakhapatnam, and ..... deponent has further stated that the assistant collector of customs concerned has not signed or sent any certificate under section 3(1) of the revenue recovery act, 1890, but such certificate was issued under section 142(c) of the said act. the said certificate has been claimed to have been issued in due and proper exercise of power, competence, jurisdiction and the sending .....

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Sep 02 1982

Hari Prasad Vs. Tax Recovery Commissioner and Ors.

  • Decided on : 02-Sep-1982

Court : Allahabad

Reported in : (1983)32CTR(All)183; [1984]145ITR48(All)

..... sub-section says is that the collector shall for the purpose of recovering the amount specified in the certificate have also all the powers which the collector has under the revenue recovery act, 1890. for the matter of that, clause (b) of that proviso vests the collector with the powers which a civil court has under the cpccpccpc, also for the purpose ..... narain v. ito : [1965]56itr316(all) , a learned single judge of this court took the view that under section 46(2) of the1922 act read with section 5 of the revenue recovery act, 1890, an ito can make a request for recovery of arrears of income-tax only to the collector of the district in which his office is situated. he cannot make a request to ..... proceeds to realise the arrears of tax by institution of proceedings under the bihar and orissa act, and not under the revenue recovery act, 1890.29. in the present case as well there is nothing to indicate that the proceedings to realise the arrears of tax were instituted under the revenue recovery act. that being so, the impugned certificate did not suffer from any illegality, inasmuch as it ..... recovering the amount specified in the certificate, have also all the powers which- (a) a collector has under the revenue recovery act, 1890 (1 of 1890), (b) a civil court has under the code of civil procedure, 1908 (v of 1908), for the purpose of the recovery of an amount due under a decree (7) save in accordance with the provisions of sub-section (1) of .....

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