Preamble
1(Tamil Nadu) Land-Revenue Assessment Act, 1876*
| 1[Tamil Nadu Act No. 1 of 1876]2 | [1st September, 1876] |
An Act to make better provision for the separate assessment of alienated portions of permanently settled estates
Whereas it is desirable to make better provision for the separate assessment to land-revenue of portions of permanently-settled estates alienated by sale or otherwise; It is hereby enacted as follows:-
Section 1. Application for registry and separate assessment
1. Application for registry and separate assessment.- The alienor or alienee of any portion of a permanently-settled estate, or the representative of any such alienor or alienee, may apply to the 3[Collector] of the district in which such, portion is situate for its registration in the name of the alienee and for its separate assessment in respect of land-revenue.
Section 2. Inquiry by Collector
2. Inquiry by Collector.- The 3[Collector] shall thereupon hold an inquiry as to who is the present owner of the property in respect of which the application is made.
Proportion of land-revenue to be deducted.- For the purposes of such inquiry the 1[Collector] shall publish a notice in the 2[District Gazette], in three successive issues, that the application has been made, and that, unless cause is shown to the contrary within sixty days from the date of notice, such separate assessment will be made.
He shall also cause notice of the inquiry to be given to any alienor or alienee who has not joined in the application.
In what case registry and separate assessment should be made.- If on such inquiry it appears that the alienation has taken place and that all the parties to such alienation concur in applying for the separate assessment of the portion alienated, and if objection is not taken by any person interested in the estate, or being taken is disallowed by the 1[Collector], the 1[Collector] shall proceed to register the alienated portion in the name of the alienee, and to apportion the assessment of such alienated portion in the manner provided in section 4, 5 of 3[Tamil Nadu Act] II of 1864*.
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Section 3. Proportion of land-revenue to be deducted
3. Proportion of land-revenue to be deducted.- Upon such assessment being declared there shall be deducted from the land-revenue payable in respect of such estate an amount equal to the sum assessed on the portion so separately assessed.
Section 4. Assessed part not lable for arrears due by estate, nor estate for arrears due by part assessed
4. Assessed part not lable for arrears due by estate, nor estate for arrears due by part assessed.- Upon such assessment being made, the portion so assessed shall no longer be liable in respect of arrears of revenue due by the estate of which it formed a part; nor shall such estate be liable in respect of the portion so assessed.
Section 5. Persons aggrieved by registration may sue in Civil Court
5. Persons aggrieved by registration may sue in Civil Court.- Any person aggrieved by the fact of the separate registration of such portion may sue in a Civil Court for a decree declaring that such separate registration ought not to be made.
Section 6. Persons aggrieved by refusal to register may sue in Civil Court
6. Persons aggrieved by refusal to register may sue in Civil Court.- Any person aggrieved by the Collector's refusal to register may sue in a Civil Court for a decree declaring that such separate registration ought to be made.
Section 7. Persons aggrieved by assessment may appeal to Revenue Board
7. Persons aggrieved by assessment may appeal to Revenue Board.- Any person aggrieved by the apportionment of the assessment under section 2 of this Act may appeal to the Board of Revenue within ninety days from the date of the declaration of such assessment; and the order of the Board of Revenue shall be final.
Section 8. Power to re-adjust assessment
8. Power to re-adjust assessment.- 1[If no such appeal has been preferred, the Board of Revenue] may at any time, if it appears that there has been fraud or material error in the apportionment of such separate assessment, cause the same to be readjusted.
Section 9
9.- Regulation I of 1819 repealed. Rep by the Repealing and Amending Act, 1901 (Central Act XI of 1901).