The Tamil Nadu Revenue Recovery Act, 1864 (1864 tn act 2)
The Tamil Nadu Revenue Recovery Act, 1864, Act 2 of 1864, is a State law that consolidates the law for recovering arrears of public revenue in the State of Tamil Nadu. It treats land, buildings on it and its products as security for public revenue, and allows the Collector or an authorised officer to recover arrears, with interest and process costs, by selling the defaulter's movable or immovable property or by proceeding against the defaulter's person. The source text notes amendments appended, 14 of 1937, 16 of 1967 and 19 of 1981.
What this law covers
The Tamil Nadu Revenue Recovery Act, 1864, Act 2 of 1864, is a law for recovering arrears of public revenue in the State of Tamil Nadu. Its preamble says it was made to consolidate and simplify the law relating to collection of public revenue.
The Act defines a landholder broadly. It includes persons holding under a Sanad-i-Milkiyat-i-istimrar, Zamindars, Shrotriyamdars, Jagirdars, Inamdars, persons farming land revenue under the State Government, and holders of land under Ryotwar settlements or otherwise directly liable to pay revenue to the State Government.
What counts as public revenue
For the purposes of the Tamil Nadu Revenue Recovery Act, 1864, public revenue due on land includes:
- assessment, quit-rent, ground-rent or other charge on land payable to the State Government
- cesses or other dues payable to the State Government on account of water supplied for irrigation
- pattom due on Kanduzhi lands in the Kanyakumari district
The Act also says the land, the buildings on it, and its products are security for the public revenue.
How arrears arise and can be recovered
A landholder must pay the revenue due on or before the day it falls due according to the kistbandi or other engagement, or according to local usage where no particular day is fixed. The Board of Revenue may, by notification published in the District Gazette, alter and fix the amount of instalments and the dates for payment, except where property is held under a Sanad-i-Milkiyat-i-istimrar or similar instrument.
When the whole or part of a kist is not paid, that unpaid amount becomes an arrear of revenue.
When revenue is in arrear, the Collector, or another officer empowered by the Collector, may recover:
- the arrear
- interest
- costs of process
Recovery may be made by:
- sale of the defaulter's movable property
- sale of the defaulter's immovable property
- execution against the person of the defaulter
If the defaulter holds under a Sanad-i-Milkiyat-i-istimrar or similar instrument, recovery must follow the terms of that instrument.
Why this matters to owners and buyers
The Tamil Nadu Revenue Recovery Act, 1864 matters if land revenue, quit-rent, ground-rent, irrigation dues or similar public revenue connected to land is unpaid. The Act gives revenue authorities power to attach and sell property for arrears, and the table of contents also shows procedures on attachment, sale of immovable property, delivery of possession, sale free of encumbrances, and suits by persons aggrieved by proceedings.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this law apply only to land revenue, or also to other land related dues?
It applies to public revenue due on land, which the text says includes assessment, quit-rent, ground-rent or other charge on land payable to the State Government, irrigation related cesses or dues, and pattom due on Kanduzhi lands in the Kanyakumari district.
Can the government recover arrears by selling property?
Yes. The text says the Collector, or an officer empowered by the Collector, may recover arrears, with interest and costs of process, by sale of the defaulter's movable and immovable property, or by execution against the person of the defaulter.
What becomes security for unpaid public revenue under this Act?
The text says the land, the buildings upon it, and its products shall be regarded as the security of the public revenue.
When does unpaid revenue become an arrear under this Act?
When the whole or a portion of a kist is not paid on time, the amount of the kist or its unpaid portion is deemed to be an arrear of revenue.
