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Search Results Judgments > Act:REVENUE RECOVERY ACT 1890

Jan 04 2013

K. Raja Rao Vs. A.P. Industrial Development Corporation

  • Decided on : 04-Jan-2013

Court : Andhra Pradesh

... recovery of the dues of the Corporation for instituting the proceedings under the Revenue Recovery Act has also no merit. Section 52-A of the Revenue Recovery Act only equates the debts of the banks, Governmental corporations, as stated above, as akin to land revenue and are recoverable on par with land revenue. Thus, the recovery of land revenue as well as the dues falling under Section 52-A of the Revenue Recovery Act ... Revenue Recovery Act for recovery of a time barred debt which is legally unenforceable.27. The contention of the Corporation that no period of limitation has been prescribed for recovery of the dues of the Corporation for instituting the proceedings under the Revenue Recovery Act has also no merit. Section 52-A of the Revenue Recovery Act ... recovery proceedings under Section 71 of the Kerala Revenue Recovery Act, 1968. A Division Bench of the Kerala High Court held that in the absence of any provision in the Kerala Revenue Recovery Act creating a substantive right to recover time-barred debts, the said Act which provides for summary recovery cannot be availed of once the period prescribed for recovery under the Limitation Act ...

Jun 29 2004

Kerala Motor Transport Workers Welfare Fund Board Vs. William Raynold

  • Decided on : 29-Jun-2004

Court : Kerala

Reported in : 2004(3)KLT1083

... Act cannot be recovered under the Revenue Recovery Act. When Section 10 of the Act declares that the arrears due from the employer under the Act could be recovered in the same mariner as arrears of public revenue due on land, it follows that all the provisions of the Revenue Recovery Act would become applicable. The Revenue Recovery Act has been enacted not only to recover 'arrears of public revenue ... Revenue Recovery Act. If the argument of the employer was to be accepted that even after the declarations made under Section 10 of the Act and under Section 71 of the Revenue Recovery Act, Cl.(j) of Section 2 of the Revenue Recovery Act had to be amended to include the amounts due from an employer under the Act before the same could be recovered under the Revenue Recovery Act ... Revenue Recovery Act because Section 71 of the Revenue Recovery Act provides that upon a declaration being made under this provision, 'all the provisions of this Act shall be applicable to such recovery'. The words 'all the provisions of this Act shall be applicable to such recovery' were insetted only to obviate the necessity of amending the other provisions of the Revenue Recovery Act ...

Feb 05 1959

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

  • Decided on : 05-Feb-1959

Court : Kolkata

Reported in : AIR1960Cal416,64CWN126

... Revenue Recovery Act of 1890. The primary Act that governs realisation of this demand as a land revenue is the Revenue Recovery Act of 1890 and what the Public Demands Recovery Act does is to provide only the auxiliary 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 ... Act To hold that a certificate under the Revenue Recovery Act 1890 is liable to be challenged by the procedure of objections open under the Public Demands Recovery Act will be to repeal the whole effect of Section 4(1) of the Revenue Recovery Act.read the permissive word 'may' in Section 4(1) of the Revenue Recovery Act ... Revenue Recovery Act 1890 is liable to be challenged by the procedure of objections open under the Public Demands Recovery Act will be to repeal the whole effect of Section 4(1) of the Revenue Recovery Act.read the permissive word 'may' in Section 4(1) of the Revenue Recovery Act as the only permissive inroad on the otherwise conclusive nature of the certificate under Section 3(2) of this Act ...

Apr 10 1996

Kerala Fisheries Corporation Ltd. Vs. P.S. John and Ors.

  • Decided on : 10-Apr-1996

Court : Kerala

Reported in : [1997]88CompCas104(Ker)

... Act conferspower on the Government to make Rules to carry out the purposes of theAct. Section 87 of the Act repeals the Madras Revenue Recovery Act, 1864,and the Travancore-Cochin Revenue Recovery Act, 1951. There is no provision in the Act prescribing a period of limitation for initiation of proceedings under the Act.23. According to counsel for the respondents Section 34(2) of the Act ... recovery under the Revenue Recovery Act is barred by limitation, is not sustainable. Section 32G of the State Financial Corporations Act enables the Corporation to recover its dues by resort to proceedings under the Revenue Recoyery Act. The Corporation is also a notified institution under Section 71 of the Act. By virtue of Section 46B of the State Financial Corporations Act, that Act would override the provisions of the Limitation Act ... that steps for recovery are not taken in time by the institutions.25. When there is nothing in the Revenue Recovery Act which warrants the application of the Limitation Act to proceedings under that Act, we do not think that we could import the Limitation Act into the Revenue Recovery Act by analogy. This ... Act can be applied to proceedings under the Revenue Recovery Act or the policy underlying that Act is to be applied for initiating proceedings under the Revenue Recovery Act, the question is what is the period of limitation within which the proceedings under that Act should be initiated. As regards the amounts due to the Government it is obvious that the recovery ...

Jul 23 1954

Erimmal Ebrahim Hajee Vs. Collector of Malabar at Kozhikode and Anr.

  • Decided on : 23-Jul-1954

Court : Chennai

Reported in : AIR1954Mad1091; [1954]26ITR509(Mad)

... Revenue Recovery Act, which is made applicable as a mode of tax recovery of income-tax by Section 46(2), Income-tax Act, it is both interesting, relevant and necessary to trace the history of debt recovery by attachment of the body and imprisonment of the debtor from 1864. Section 46(2), Income-tax Act, applies the very convenient machinery of land revenue to the recovery of ... tax as arrears of land revenue and thus resorting to Section 48, Revenue Recovery Act. Section 48 by itself does not offend Article 14; but the exercise of the power under Section 46(2) read with Section 48 is what is urged to be 'ultra vires' of the Constitution. Both Section 46(2), Income-tax Act, and Section 48, Revenue Recovery Act, are in pre-constitution ... additional power the Collector was armed with in addition to his power to imprison in accordance with Section 48, Revenue Recovery Act, and of coarse his powers of destraint of moveable and immoveable property belonging to the defaulter under other provisions of the Revenue Recovery Act, 23 of 1941, omitted certain words and gave the Collector all powers under the Code of Civil Procedure. ... interfere. If this petitioner was a resident of Bombay City, he would be liable under' the Bombay City Revenue Recovery Act to imprisonment for more than 61000 days if he did not pay his arrears, whereas under Section 48 of the Madras Revenue Recovery Act, the maximum detention a Collector could pass on him is two years. In Bombay City the Collector can sentence ...

Dec 21 1977

M. Reddannam Vs. Revenue Divisional Officer and Ors.

  • Decided on : 21-Dec-1977

Court : Andhra Pradesh

Reported in : [1980]46STC232(AP)

... Revenue Recovery Act have been delegated to the District Revenue Officers. With the result , now the District Revenue Officers, in addition to the District Collectors can exercise the power of arrest and detention under S. 48 of the Revenue Recovery Act and nobody else. The Andhra Pradesh Subordinate Collectors and Revenue Malversation (Amendment) Regulation, 1828 does not confer these powers on Subordinate Collectors or Revenue ... Revenue, dated 22nd Jan. 1968 some of the District Collectors' powers including those under the Revenue Recovery Act have been delegated to the District Revenue Officers. With the result , now the District Revenue Officers, in addition to the District Collectors can exercise the power of arrest and detention under S. 48 of the Revenue Recovery Act and nobody else. The Andhra Pradesh Subordinate Collectors and Revenue ... Revenue Officers shall exercise the powers of the District Collectors under the Revenue Recovery Act. Reference was also made to a G. O. issued by the Government of Andhra Pradesh in exercise of the power conferred under s. 3 of the1961 Act, thereby delegating the powers of the District Collectors, among other things under the Revenue Recovery Act as well to District revenue Officers. This Act ...

Apr 03 1970

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

  • Decided on : 03-Apr-1970

Court : Delhi

Reported in : ILR1970Delhi821

... 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 ... of land revenue were sought to be recovered under the provision of 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 ... Revenue Act was repealed by the Maharashtra Land Revenue Code, 1966, which came into force on 15th August, 1967. But, it is the old Act that 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 ... 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 ...

Jan 16 1980

Union of India (UOI) Vs. Metherukunju Moosakutty and Ors.

  • Decided on : 16-Jan-1980

Court : Kerala

Reported in : AIR1980Ker182

... Revenue Recovery Act of 1068. When the Revenue Recovery Act was enacted there was no scope for recovery by enforcement of the revenue recovery process, of various categoriesof dues as are generally sought to be recovered in the present day under the Revenue Recovery Act. But the question whether the rule of Crown priority would apply so as to obliterate encumbrances on a property by reason of revenue sale even when the revenue ... Revenue Recovery Act 1951 and after it was replaced by the Kerala Revenue Recovery Act 15 of 1968 properties were attempted to be put up for sale. Section 3 of the Kerala Revenue Recovery Act provides that the public revenue due on any land shall be the first charge on that land and the buildings upon it as also the produce thereof. The corresponding provision under the Travancore-Cochin Revenue Recovery Act ... Revenue Recovery Act was enacted there was no scope for recovery by enforcement of the revenue recovery process, of various categoriesof dues as are generally sought to be recovered in the present day under the Revenue Recovery Act. But the question whether the rule of Crown priority would apply so as to obliterate encumbrances on a property by reason of revenue sale even when the revenue sale is effected for recovery ...

Feb 17 2014

M.Chitra Devi Vs. Deputy Collector of Puducherry Revenue Department

  • Decided on : 17-Feb-2014

Court : Chennai

... revenue.18. Revenue Recovery Act, 1890 (Central Act I of 1890), has been enacted for recovery of amounts from the defaulter, from 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.19. Section 3 of the Revenue Recovery Act, 1890 (Central Act I of 1890), reads as follows: ".Recovery ... Revenue Recovery Act, 1890 (Central Act I of 1890) 25. The Puducherry Revenue Recovery Act, 1970, (Act 14/1970), has been enacted on 20th June 1970 to provide for the recovery of arrears of revenue in the Union Territory of Puducherry. As per Section 2(a) of the said Act, 'Collector' means, the Secretary to Government, Revenue, Finance and Planning Department, Puducherry and includes the Deputy Collector (Revenue ... Act, 1957 read with Sections 3, 5 and 10 of the Revenue Recovery Act, 1890 (Central Act I of 1890) 25. The Puducherry Revenue Recovery Act, 1970, (Act 14/1970), has been enacted on 20th June 1970 to provide for the recovery of arrears of revenue in the Union Territory of Puducherry. As per Section 2(a) of the said Act, 'Collector' means, the Secretary to Government, Revenue ...

Jul 05 1971

P.S. Subramaniam Chettiar Vs. The Joint Commercial Tax Officer III

  • Decided on : 05-Jul-1971

Court : Chennai

Reported in : [1973]30STC243(Mad)

... Revenue Recovery Act, 1864. Section 29 of the Madras General Sales Tax Act provides that a Commercial Tax Officer shall have the powers of a Collector under the Madras Revenue Recovery Act, 1864, for the purposes of recovery of any amount due under this Act. This method of recovery is to set in motion by the power referred to in Section 48 of the Revenue Recovery Act. Section 48 of the Revenue Recovery Act ... Act provides that a Commercial Tax Officer shall have the powers of a Collector under the Madras Revenue Recovery Act, 1864, for the purposes of recovery of any amount due under this Act. This method of recovery is to set in motion by the power referred to in Section 48 of the Revenue Recovery Act. Section 48 of the Revenue Recovery Act provides that when arrears of revenue ... Act is by invoking the Revenue Recovery Act, 1864. Section 29 of the Madras General Sales Tax Act provides that a Commercial Tax Officer shall have the powers of a Collector under the Madras Revenue Recovery Act, 1864, for the purposes of recovery of any amount due under this Act. This method of recovery is to set in motion by the power referred to in Section 48 of the Revenue Recovery Act ...

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