The Madras City Land Revenue Act, 1851

What the Act governs

The Madras City Land Revenue Act, 1851 applies to land within the limits of the Town of Madras as defined in the Madras Code provision cited in the Act. It was designed to ascertain and collect land revenue due to the East India Company.

The source does not state whether the Act remains in force, has been repealed or has been amended. A present day buyer or owner should therefore treat it as a historical primary law unless its current legal status is separately confirmed.

Assessment and measurement

The Madras City Land Revenue Act, 1851 provides that:

• Assessable land not owned by the East India Company, where the assessment was unknown or had not previously been fixed, was to be assessed at customary rates for similar neighbouring land.
• The Collector of Madras determined the assessment, with an appeal to the Board of Revenue within six months from notification.
• The Collector could measure assessable land and land already assessed or subject to rent payable to the East India Company.
• If the recorded dimensions exceeded the actual dimensions, the person entitled could demand a proportionate reduction.
• If the actual dimensions were greater, the excess could be charged at the same rate. An appeal against the additional assessment or rent could be made within six months from the Collector's order.

Rent free claims

The Madras City Land Revenue Act, 1851 recognised lakiraj tenures where uninterrupted possession under an alleged exempt or partly exempt grant had continued for sixty years. Other lakiraj tenures required an unexpired grant from the British Government.

The Collector was required to investigate a claim that land was lakiraj or free from assessment and report it to the Board of Revenue. If the Board rejected the claim, the land could be assessed, while the claimant could contest the demand in the Civil Courts.

Recovery and priority

The Madras City Land Revenue Act, 1851 allowed the Collector, after written demand and non-payment, to recover assessment or rent by distress and sale of goods and chattels. A disputed claim did not stop that process unless the claimed amount was deposited with the Collector.

Land revenue or rent due to the East India Company had priority over other claims on the land or property seized. A tenant or occupier who paid the East India Company, or whose property was seized and sold, could deduct that amount from the next rent payable to the landlord. Arrears were recoverable within six years after becoming due or after a written acknowledgement.