PUBLIC RECORD OFFICE
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गय
C.O. 882
4 PUBLIC RECORD OFFICE, LONDON
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Government annual commutation, or of the crop-commutation fixed in respect of such land under Agent.
either of the two last preceding sections, such party may within one month after the date of the decision of the Commissioner or Commissioners, appeal therefrom to the Govern ment Agent of the province in which the field or parcel of land in question is situated, who may give such relief in the premises to the party so appealing as such Government Agent may deem expedient; and the decision of the Government Agent, unless an appeal be taken therefrom to the Governor and Executive Council within one month, Appeal from shall be final. If the appellant should be dissatisfied with the decision of the Govern- Government ment Agent, an appeal shall lie therefrom to the Governor and Executive Council, Agent to
whose decision thereon shall be final and conclusive. In any case where the Government Governor and Exe- Agent of the province or any of his assistants may be acting as Commissioner under cutive this Ordinance, an appeal, if taken within one month, shall lie from his decision to the Council.
Governor and Executive Council, whose decision shall be final and conclusive. In the event of any such appeal being taken as provided by this section, the entries in the register provided for by the following section shall, if necessary, be altered or amended in accordance with the final decision or order.
Register to be kept.
Particulars
to be entered
in register.
11. The Commissioner or Commissioners shall enter in a register to be kept for each district to be brought under the operation of Part II. of this Ordinance the following particulars, to be inserted in parallel columns :-
(1.) The name of each field or parcel of land in such district in respect of which annual commutation or crop commutation is payable, with such description as to secure identification;
(2.) The name or names of the reputed owner or owners of such field or parcel of
land;
(3.) The proportion of the produce of each field or parcel of land heretofore due to
Government by way of grain tax;
(4.) Whether annual commutation or crop commutation is thenceforth payable in
respect of each such field or parcel of land;
(5.) The amount of annual commutation or crop commutation, as the case may be,
payable in respect of each such field or parcel of land.
There shall be a distinct folio or distinct folios for each villiage.
Each entry in the register shall be duly dated at the time of making the same. The entries in such register shall be conclusive evidence for the purposes of this be conclusive Ordinance of all the facts entered therein.
Register to
evidence. Proviso, in
certain cases
party ag-
grieved may sue in any competent court to
have entry amended.
Governor and Executive Council may correct errors in register.
Register to be kept in two lan- guages and open to
inspection. Copies of entries to be given.
Powers of
sioners.
Provided, however, that if any person interested in any land mentioned in such register shall be aggrieved at the entry of the proportion of the produce heretofore due to Government by way of grain tax, it shall be lawful for such person at any time within six months of the date of such entry or insertion to institute a suit against the Government any competent civil court to have such entry or insertion amended or altered, and such court shall have power, subject to appeal to the Supreme Court, to make such order in the premises and to award such costs as the justice of the case may require.
Provided also that it shall be lawful for the Governor, acting with the advice of the Executive Council, at the instance of any party interested therein, to correct any error or defect in such register.
Such register shall be kept in the English language with each English word trans- lated into its equivalent in the native language most prevalent in the district, and shall be open for inspection by all persons interested therein at all reasonable hours at the Kachcheri of the district in which the fields or parcels of land therein entered are situate.
Any person interested in any field or parcel of land entered in the register shall be entitled to a copy of the entry relating to such field or parcel of land, certified by the Government Agent or some assistant to such Government Agent. And any copy so certified as aforesaid shall be admissible in evidence in any court in the same manner and to the same extent as the register would be admissible in evidence, if duly produced.
12. It shall be lawful for the Commissioner or Commissioners, or any person autho- the Commis rised by him or them in writing in that behalf, for the purpose of performing any of the duties imposed on, or exercising any of the powers vested in him or them by this Ordinance, to summon and examine on oath or affirmation any person or persons, and for that purpose to administer an oath or affirmation to any person or persons, and to enter in or upon any land, and to require the production of any documents in any way relating to any land situate in any district for which such Commissioner or Com-
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missioners shall have been appointed, or to the produce thereof or to the grain tax on such produce.
before
Commissioner.
Any person giving false evidence on oath or affirmation before any such Commissioner Punishment or Commissioners, or authorised person aforesaid, shall be liable to be prosecuted and for giving false punished for perjury.
Any person wilfully disobeying any summons issued by any such Commissioner or Penalty on Commissioners or authorised person aforesaid, if duly served upon him, or wilfully disobeying
or obstruct- neglecting to produce any document which such Commissioner or Commissioners or
ing Commia- authorised person aforesaid shall have given him notice to produce, or in any manner sioners. obstructing or hindering any person in the execution of any duty or power imposed upon or vested in him by this Ordinance, shall be guilty of an offence, and liable on conviction to a fine not exceeding fifty rupees, or to imprisonment with or without hard labour for any period not exceeding three months, or to both.
13. Grain duty, unless commuted by special agreement, shall be payable in respect Grain duty. of the produce of all lands sown with dry grain. Within fifteen days from the sowing of any land with dry grain, it shall be the duty of the owner or cultivator to give notice thereof, and of the extent of the land sown, to the Government Agent or some Assistant to the Government Agent of the province wherein the land is situated, or to some officer to be nominated by the Government Agent in that behalf, and such Government Agent or Assistant shall direct some headman, of rank not below a Muhandiram, Kórála, or Udaiyar, to make a fair assessment of the probable value of the crop when cut, and the share due to Government by way of grain tax shall be forthwith payable in money to the Government, and the Government Agent or Assis'ant Government Agent sball give a proper receipt for the same when paid. Any person dissatisfied with the assess. ment of the headman shall be entitled to appeal therefrom to the Government Agent, whose decision thereon shall be final. Any owner or cultivator of any land sown with dry grain, who shall fail to give such notice of sowing as aforesaid shall be guilty of an offence, and liable to a fine not exceeding fifty rupees.
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It shall be the duty of the person receiving such notice to give a written acknowledg- ment of such receipt to the person giving the notice; and such written acknowledgment shall be the best evidence of such notice having been given.
In any prosecution under this section it shall be incumbent upon the defendant to prove that such notice was duly given, and not upon the prosecutor to prove that such notice was not given.
If no notice of the sowing shall have been given as herein-before required, and the crop shall have been cut without any assessment having been made as aforesaid, such Government Agent or Assistant as aforesaid shall direct some headman of the rank aforesaid to assess the grain-duty payable in respect of such crop; and such headmen shall, after making such enquiry as he may deem necessary, make an assessment of such grain-duty; and such assessment shall be binding and conclusive for all the purposes of this Ordinance.
PART II.
14. The tax, duty, or share due to Government in respect of grain shall be Grain-tax payable as berein-before provided, and shall not be farmed or rented from Government not to be by any person or persons whomsoever.
farmed.
newly brought
matil next
15. In the case of land which has not been cultivated with paddy at any time within. No tax payat's fourteen years next preceding the date of the proclamation bringing this l'art of this on paddy lanel Ordinance into operation in the district in which such land is situated, no grain-tax to ultivation shall be payable on any paddy grown thereon until the next grain-tax revision herein- after provided for by section twenty-six shall be instituted in such district. But, Notice of before any such land shall be sown with paddy, notice of such sowing shall be given rowing such to the Government Agent or some Assistant to the Government Agent of the province land to be in which the same is situated, who shall duly enter the same in a book to be kept for given. the purpose. Any person sowing, or causing to be sown, any such land with paddy, Penalty on without giving such notice of aforesaid, shall be guilty of an offence and liable to such sowing with- a fine, not exceeding the value of such land, as the court before which the conviction out notice, is obtained shall award.
It shall be the duty of the person receiving such notice to give a written acknow- ledgment of such receipt to the person giving the notice; and such written acknow- ledgment shall be the best evidence of such notice having been given.
If such land as aforesaid shall be oultivated with paddy before the next grain- Procedure at
any tax revision provided for by section twenty-six, the produce such land shall at such grain-tax
B
N $85.
revision in