Primary law, Tamil Nadu land law
The Calcutta Land-Revenue Act, 1856
The Calcutta Land-Revenue Act, 1856, passed by the Legislative Council of India and assented to by the Governor General on 23 August 1856, concerns the administration of public revenue in the Town of Calcutta. It ordinarily places collection of Stamp Duty under the Collector of Calcutta and allows the Collector to assign duties to a subordinate Deputy Collector.
Purpose and scope
The Calcutta Land-Revenue Act, 1856 governs aspects of public revenue administration within the Town of Calcutta. Its stated purpose is to place collection of Stamp Duty under the Collector of Calcutta and permit that Collector to use subordinate Deputy Collectors for official duties.
The Act was passed by the Legislative Council of India and received the assent of the Governor General on 23 August 1856. The supplied text does not state that the Act was issued by a Tamil Nadu department or that it governs land administration in Tamil Nadu.
What the Act changes
The Calcutta Land-Revenue Act, 1856 modifies earlier arrangements requiring the Governor General in Council to appoint a civil servant of the Honorable Company specially to collect Stamp Duty in Calcutta.
Key provisions are:
- Collection of Stamp Duty within the Town of Calcutta is ordinarily placed in the charge of the Collector of Calcutta.
- The Lieutenant Governor of Bengal may direct that another arrangement should apply.
- The Collector of Calcutta may employ a subordinate Deputy Collector to perform any part of the Collector's duties under the identified earlier Regulation and Acts.
- Rules, Regulations and Acts concerning the office of Deputy Collector are given the same force within the Town of Calcutta as in other territories subject to the Presidency of Fort William in Bengal.
Who may be affected
The Calcutta Land-Revenue Act, 1856 directly concerns the Collector of Calcutta, subordinate Deputy Collectors and the official collection of Stamp Duty within Calcutta. People dealing with Stamp Duty administration in Calcutta may therefore encounter the allocation of authority established by the Act.
For a Tamil Nadu property buyer, owner or professional, the supplied text contains no provision about Tamil Nadu property ownership, registration, land classification, planning permission or revenue records. It also does not specify a Stamp Duty rate, fee, calculation method or exemption.
Limits of the supplied document
The supplied document contains an arrangement of three sections and the text dealing with modified regulations, Stamp Duty collection and delegation to Deputy Collectors. It does not state whether the Calcutta Land-Revenue Act, 1856 remains in force, has been amended or has been superseded.
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 the Calcutta Land-Revenue Act, 1856 apply to property in Tamil Nadu?
The supplied text addresses public revenue and Stamp Duty collection within the Town of Calcutta. It contains no provision directed to property or land administration in Tamil Nadu.
Does the Act set a Stamp Duty rate?
No Stamp Duty rate, fee or calculation method appears in the supplied text. The Act identifies the officer ordinarily responsible for collecting Stamp Duty in Calcutta.
Who ordinarily collects Stamp Duty in Calcutta under the Act?
The Collector of Calcutta ordinarily has charge of collection, unless the Lieutenant Governor of Bengal directs otherwise.
Can the Collector of Calcutta delegate duties to another officer?
Yes. The Collector may employ a subordinate Deputy Collector to perform any part of the specified official duties.
