An Act for appointing a Commissioner of Revenue at Madras

What the Act governs

Act No. X of 1849, titled An Act for appointing a Commissioner of Revenue at Madras, governs the temporary delegation of revenue administration within the Presidency. The Governor of Fort St. George in Council may appoint one member of the Board of Revenue to act alone in one or more districts and perform all or selected duties that would otherwise belong to the Board collectively.

The delegation must be made through a special commission. The commission defines the area covered and may include exceptions or restrictions on the member's authority.

Powers of the appointed commissioner

A Board of Revenue member appointed under Act No. X of 1849 may exercise the powers and duties legally vested in the Board collectively, but only within the limits of the special commission.

Key provisions include:

• The Governor of Fort St. George in Council may make appointments whenever considered appropriate.
• The appointment may cover all or only some collective duties of the Board of Revenue.
• The commission may contain exceptions or restrictions.
• Regulations and Acts concerning the Board of Revenue apply to the commissioner where necessary to give effect to the appointment.
• The commission concerns revenue matters in the districts included within it.

Publication and commencement

A special commission issued under Act No. X of 1849 must be published in the Fort St. George Gazette. The appointed commissioner takes office from the date of publication.

Any revocation or other ending of the commission must also be published in the Fort St. George Gazette. Gazette publication therefore establishes when the commission begins and provides notice when it ends.

Records and practical relevance

Act No. X of 1849 requires correspondence and other documents belonging to a commission to be deposited in the Office of the Board of Revenue when the commission ends. Those documents are then treated as records of the Board of Revenue.

The Act affects the administration of district revenue matters by identifying when a single commissioned member may exercise powers normally held collectively by the Board. Its relevance to a landowner, buyer or professional depends on whether a revenue matter or record arose within a district and period covered by a published commission.