CO882-(3-4) — Page 442

TUL

PUBLIC RECORD OFFICE

Reference

H.

C.O. 882

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH—NOT TO

4 PUBLIC RECORD OFFICE, LONDON

respect of

■uch land.

Such land to

10

•

revision be assessed, and shall thenceforth become liable to annual-commutation or crop-commutation, as the case may be; and such commutation shall be determined and be payable in accordance with the principles and in the manner prescribed by this Ordinance in respect of annual-commutation and crop-commutation: Provided that the periods of fourteen and seven years respectively to be taken for the purpose of fixing the amount of annual-commutation or crop-commutation shall be the periods of fourteen and seven years respectively next preceding such grain-tax revision.

The lands in respect of which annual-commutation or crop-commutation shall become be registered, payable under this section shall be duly entered in the register provided for by section eleven, together with the other particulars relating thereto required by that section in the case of lands therein registered; and such annual-commutation and crop-com- mutation shall become subject in all respects to the provisions of this Ordinance in the same manner as any annual-commutation or crop-commutation originally payable thereunder.

Annual.com-

mutation or tation when

crop-commu❤

payable.

Proviso.

Pensity on cultivating

field which has not been entered in register.

Government Agent may

seize and sell property of defaulters under this. Ordinance.

16. The annual-commutation or the crop-commutation payable in respect of the produce of any land shall be paid by the owner or the party for the time being in possession of the land to the Government Agent or some Assistant to the Government Agent of the province in which the land is situate, who shall give a proper receipt for

the same.

The annual-commutation shall be paid on or before the thirty-first day of March in each year, unless the Governor, acting with the advice of the Executive Council, shall appoint some later date in each year for such payment in any specified district or districts, in which case it shall be payable on such later date; and the crop-com- mutation payable in respect of any land shall be paid each year as soon as the first crop of such land for the year shall be cut, but shall not be payable during those years in which the land does not produce a crop of paddy.

For the purpose of this section no field or parcel of land shall be deemed to have produced a crop, unless the yield shall be three-fold at least on the quantity of paddy

sown.

Provided always, that no land shall be deemed to have produced less than three-fold on the quantity sown, unless due notice of a claim for exemption from payment of grain-tax in respect of such land shall have been given twenty-one days at least before the crop is cut to the Government Agent or Assistant aforesaid, or to some officer And it shall be appointed by such Government Agent or Assistant in that behalf. the duty of the person receiving such notice to give a written acknowledgment of such receipt; and such written acknowledgment shall be the best evidence of such notice having been given.

Upon the receipt of such notice such Government Agent or Assistant or officer aforesaid shall, after due enquiry, determine whether such field or parcel has produced at least three-fold or not, and his determination shall be final

17. If any person shall cultivate or cause to be cultivated with paddy any land situated in any district brought within the operation of this part of this Ordinance, without such land having been entered in the register mentioned in section eleven, he shall, if such field or parcel of land shall have been previously cultivated with paddy at any time within fourteen years next preceding the date of the proclamation bringing this part of this Ordinance into operation in the district in which such hand is situated, be guilty of an offence and liable for each field or parcel of land so cultivated by him to such fine, not exceeding the value of such field or parcel of land, as the court before which the conviction is obtained shall award,

18. If the amount due for annual-commutation, crop-commutation, or grain-duty is not paid, as soon as the same is due, either to the Government Agent or some Assistant to the Government Agent of the province in which the land in respect of the produce of which such annual-commutation, crop-commutation, or grain-duty is payable, or to some collector authorised in writing by such Government Agent or Assistant Government Agent to collect or receive the same, it shall be lawful for such Govern- ment Agent, Assistant, or collector to seize the land, in respect of which the annual- commutation, crop-commutation, or grain-duty is due, or any crop or produce thereof, or any moveable property thereon, to whomsoever such land or moveable property may belong, anything in the Ordinance No. 6 of 1873, intituled An Ordinance to proseribe the order in which the property of public defaulters may, in certain cases, be seized and sold, to the contrary notwithstanding; and if the amount due on account of such annual-commutation, crop-commutation, or grain-duty, together with the costs, and charges payable under section twenty, shall not be sooner paid or tendered, to sell the property so seized by public auction at any time not less than twenty days from the time of such seizure, Such annual-commutation, crop-commutation, or grain-daty

11

shall be a first charge upon the land in respect of the produce whereof the same shail

property seized

be due.

19. Any moveable property so seized as aforesaid may be removed for safe custody, Removal of pending the sale thereof, to such place as the person directing the seizure may think for fe fit; and in the case of the seizure of immoveable property, or of any property which calody cannot conveniently be removed, it shall be lawful for the person making the seizure Custody of to place and keep a person in possession thereof pending such sale.

property which cannot be removed.

20. It shall be lawful for the Government Agent, or Assistant Government Agent, Costs and or authorised collector aforesaid, to demand, take, and receive from the person by charge of whom any money may be due for annual-commutation, crop-commutation, or grain- seizure and duty, or from the owner or any person interested in any property which may be sale. lawfully seized as aforesaid, the several sums of money herein-after mentioned; (that is to say,)

(1.) For cost of proceeding to the land to seize property, a charge not exceeding

four cents for every fifty cents due:

(2.) For removal of the goods seized, in case such removal takes place, a charge not

exceeding four cents for every fifty cents due:

(3.) For keeping any property seized in safe custody, a charge not exceeding four

cents per day for thirty days or less:

(4.) For keeping a person in charge of immoveable or unremoved property, a charge

not exceeding fifty cents per day for thirty days or less :

(5.) For the expenses of sale, when such takes place, a charge not exceeding twenty-

five cents in the ten rupees on the nett produce of the sale.

21. In the event of a sale of property seized under this Ordinance the Government Return of Agent, Assistant Government Agent, or authorised collector aforesaid, at whose instance overplus to the seizure was made, shall, after deducting the amount due by the defaulter and also owner. the costs and charges payable under section twenty (which said costs and charges such Government Agent, Assistant Government Agent, or collector is hereby authorised to retain), restore the overplus, if any, arising from such sale to the owner or person entitled to the property sold.

22. If immoveable property be sold for non-payment of annual-commutation, crop- Certificate commutation or grain-duty, a certificate substantially in form A. in the schedule hereto of sale. signed by the Government Agent or Assistant Government Agent shall vest the property sold in the purchaser free from all incumbrances. Such certificate shall be liable to the stamp duty fixed on conveyances of immoveable property, such daty being payable by the purchaser.

liable in

23. Every Government Agent, Assistant Government Agent, or person authorised by Government such Government Agent or Assistant to do any act in pursuance of this Ordinance, shall, Agent, &c. in the execution of the authority entrusted to him by this part of this Ordinance be damages. civilly responsible in damages to any person who shall be aggrieved at anything that auch Government Agent, Assistant Government Agent, or authorised person may do, by reason that no annual-commutation, crop-commutation or grain-duty was due by such aggrieved person, or of any irregularity of proceeding or abuse of authority on the part of such Government Agent, Assistant Government Agent, or authorised person afore- said: Provided that no action shall be maintainable against such Governinent Agent, Action pre- Assistant Government Agent, or authorised person aforesaid to recover damages for any. scribed in thing done by bim or by any person under his authority in respect of the provisions of this Ordinance, unless due notice in writing of such action shall be given to the defen- dant one month at least previous to the institution thereof, and unless such action shall be brought within three months from the time when the cause of action shall have accrued.

three montiis.

24. Nothing in this Ordinance contained shall be held to prevent the Government Duty may be from instituting a civil action for the recovery of any sum due for or in respect of annual- recovered

by givil commutation, crop-commutation, or grain-duty.

Ection.

25. In the case of any field or parcel of land, the grain-tax in respect of which shall Case of land be under commutation by special agreement at the time when this part of this Ordinance the tax on shall come into operation in the district in which such field or parcel of land is situated, whose prʊ- such commutation. shall continue to be payable until the expiration of the term for duo is already which the same has been agreed upon; and the annual amount payable to Government

under com- under such commutation shall be taken as the annual-commutation payable in respect of mutation. such field or parcel of land, and shall be subject to the provisions of this Ordinance in the same manner as if such agreement had been effected under this Ordinance.

At the expiration of the term for which such commutation has been agreed upon as aforesaid, the field or parcel of land shall become liable to annual-commutation or crop- B 2