All assessable lands, not the property of the 3[Government], within the town of Calcutta, of which the rule of assessment is not known, or which have not heretofore been assessed, shall be assessed at the rule of three annas for each cottah.

Lakhiraj lenures of land in Calcutta, of which uninterrupted possession has been held exempt from assessment for sixty years, shall be valid no other lakhiraj tenures of land in Calcutta shall be deemed valid unless the same are or shall be held under an unexpired grant from the British Government.

If any owner of land within Calcutta, or any person holding land within Calcutta on lease from the 4[Government] shall, upon the written demand of the Collector, refuse or neglect to pay any sum at which the land is assessed, or for which he is liable under his lease, the Collector may levy the same by distress and sale of the goods and chattels, wherever found, of such owner or lesser, or, after written demand upon the tenant or occupier, and his refusal or neglect to pay the sum lawfully demanded, by distress and sale of any goods and chattels found upon the land, in the manner appointed for regulating distress for small rents in Calcutta by 5[the Presidency Small Cause Courts Act, 1882, Chapter VIII] (XV of 1882); and, for the purpose of any such distress and sale, the Collector shall have all the powers of 6[the Judges of the Court of Small Causes at Calcutta]; and the Collector shall have power to appoint any of his officers to perform the duties of bailiffs and appraisers, and of the chief clerk of the said Court, 7[* * *] and all the provisions of the said Act relating to 6[the Judges of the Court of Small Causes at Calcutta] and their Court shall be deemed to apply to the said Collector and his office in the execution of this Act.

In the case of payment by any tenant or occupier not holding immediately under the 8[Government], or the seizure and sale of his property, he may deduct the amount of the payment or levy from the next payment of rent to his landlord.

The claim of the 9[Government] for land-revenue or rent has priority over all other claims upon the land, of to which property distrained upon the land may be liable.

If the Collector's claim for arrears of rent is disputed, the process of distraint and sale shall not be stayed, unless the amount claimed be lodged with the Collector.

Arrears of rent or revenue which shall become due to the 10[Government], within the town of Calcutta after the passing of this Act shall be recoverable at any time within six years next after the same are due or next after an acknowledgment of the same in writing has been given by the person by whom the same is payable or his agent, and not afterwards.

When a claim to hold land lakhiraj or free of assessment shall be set up under this Act, the Collector shall inquire into the claim, taking such evidence as the claimant may offer or the public records supply, and shall report his proceedings and decision in the case for the consideration of the Revenue Commissioner. If the Commissioner is satisfied or the validity of the claim, he shall make an order accordingly, and such order shall be final if he is not satisfied of the validity of the claim, he shall direct the Collector to assess the land, leaving the claimant to contest the Collector's demand in the Civil Courts as herein provided.

Any person obstructing or molesting the Collector or my of his subordinate officers in the execution of their duty shall, on conviction before a Magistrate of the town of Calcutta, be liable to a fine not exceeding five hundred rupees, and, in default of payment, to imprisonment in the common jail for a term not exceeding six months, or until the fine is sooner paid.

The Collector may punish any contempt committed in his presence in open cutcherry or office, by fine not exceeding two hundred rupees, and, in default of payment, by imprisonment in the common jail for a term not exceeding one month: from every such order, or fine or imprisonment, an appeal shall lie to the Commissioner, whose decision shall be final.

The Collector shall act in the execution of this Act under the usual control of the superior Revenue-authorities.

The ground-rents payable to the 11[Government] from lands in Calcutta are revenue within the meaning of the act of parliament 21 Geo. 3, c. 7012 and the Supreme Court of Judicature established by Royal Charter at Fort William in Bengal has not any civil jurisdiction concerning the said ground-rents or concerning anything ordered or done in the assessment or collection thereof.

All actions concerning any trespass or injury committed by any Revenue-officer acting under colour of this Act, or concerning any claim in respect of any goods taken by, or any moneys paid to, any Revenue-officer under this Act, or concerning any claim or rent or revenue on the part of the 13[Government] under this Act, shall be tried and determined in the Civil Courts established by the 13[Government], at the sadar station of the 24-parganas, notwithstanding that the cause of action in respect, of which such action is brought arose, or the defendant therein resides, within the limits of the town of Calcutta: and every such action shall be brought within six months after the cause of action arose, and not afterwards.

The words Collector and Commissioner used in this Act shall be taken to mean any person lawfully appointed to exercise the powers of Collector and Commissioner respectively.

1 Short Title. This short title was given by the Amending Act, 1903 (1 of 1903). Local Extern, This Act extends only id Calcutta see the title and preamble.

2 This word was substituted for the words East India Company by para. 3 and the 1st Sch. Of the Government of India (Adaptation of Indian Laws) Order, 1937.

3 The word Crown was substituted for the words East India Company by the First Schedule of the Government of India (Adaptation of Indian Laws) Order, 1937. And the word Government was subsequently substituted for the word Crown by paragraph 4(1) of the Adaptation of Laws Order, 1950.

4 The word Crown was substituted for the words East India Company by the First Schedule of the Government of India (Adaptation of Indian Laws) Order, 1937. And the word Government was subsequently substituted for the word Crown by paragraph 4(1) of the Adaptation of Laws Order, 1950.

5 These words and figures were substituted for the words and figures Act VII. 1847, by s. 3 of the Presidency Small Cause Courts Act, 1882 (XV of 1882).

6 The words the Judges or the Court of Small Causes at Calcutta were substituted for the words a Commissioner of the Court for recovery of small debts referred to in the said Act and the said Commissioners, respectively, by s. 3 of the Presidency Small Cause Courts Act, 1882 (XV of 1882).

7 The words as provided by the said Act. were repealed, ibid.

8 See foot-note 3 on page 301, ante.

9 See foot-note 3 on page 301, ante.

10 See foot-note 3 on page 301, ante.

11 See foot-note 3 on page 301, ante.

12 The East India Company Act, 1780.

13 See foot-note 3 on page 301, ante.