Tamil Nadu Revenue Recovery (Amendment) Act, 1981*
| [Tamil Nadu Act No. 19 of 1981]* | [25th March, 1981] |
An Act further to amend the Tamil Nadu Revenue Recovery Act, 1864
Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-second Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 28th January, 1981, Part IV - Section 1, page 22.
* Received the assent of the Governor on the 24th March, 1981, first published in the Tamil Nadu Government Gazette Extraordinary on the 25th March, 1981 (Panguni 12, Rowthiti-2012-Thiruvalluvar Aandu)
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Revenue Recovery (Amendment) Act, 1981.
(2) Sections 2 to 9 and 11 shall be deemed to have come into force on the 1st day of July, 1974.
2. Amendment of sections 5, 9, 10, 23, 27, 42, 44, 48 and 50, Tamil Nadu Act II of 1864.- In sections 5, 9, 10, 23, 27, 42, 44, 48 and 50 of the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864) (hereinafter referred to as the principal Act), for the word "interest", the word "penalty" shall be substituted.
3. Amendment of section 7, Tamil Nadu Act II of 1864.- For section 7 of the principal Act, the following section shall be substituted, namely:-
"7. Penalty on arrears.- Penalty shall be charged on arrears of revenue at the rate of 5 per cent per fasli year or part thereof;
Provided that no such penalty shall be charged for the fash year in which the revenue falls due and for the next succeeding fasli year.
4. Amendment of section 8, Tamil Nada Act II of 1864.- In section 8 of the principal Act, in rule Second, for the word, "interest", the word "penalty" shall be substituted.
5. Amendment of section 17, Tamil Nadu Act II of 1864.- In section 17 of the principal Act, for the word "interest", the words and figure "interest at the rate of 6 per cent per annum" shall be substituted.
6. Amendment of section 34, Tamil Nadu Act II of 1864.- In section 34 of the principal Act,-
(a) for the words "interest thereon at the rate of six per cent per annum", the words and figure "penalty chargeable under section 7" shall be substituted; and
(b) for the words "all arrears, interest", the words all arrears, penalty "shall be substituted".
7. Amendment of section 35, Tamil Nadu Act II of 1864.- In section 35 of the principal Act, for the words "arrears, interest", the words "arrears, penalty" shall, be substituted.
8. Amendment of section 37, Tamil Nadu Act II of 1864.- In section 37 of the principal Act, for the words "interest thereon", the words "penalty thereon" shall be substituted.
9. Amendment of section 37-A, Tamil Nadu Act II of 1864.- In clause (b) of sub-section (1) of section 37-A of the principal Act, for the words "interest thereon", the words "penalty thereon" shall be substituted.
10. Amendment of section 38, Tamil Nadu Act II of 1864.- In section 38 of the principal Act, after sub-section (3), the following sub-section shall be inserted, namely:-
"(3-A) No sale shall be set aside by the Collector under sub-section (2) or sub-section (3) unless the purchaser has had a reasonable opportunity of making his representations."
11. Amendment of section 54, Tamil Nadu Act II of 1864.- In section 54 of the principal Act,-
(a) in the marginal heading, for the word "interest", the word "penalty" shall be substituted; and
(b) for the word "interest", the word "penalty" shall be substituted.
12. Validation.- Notwithstanding anything contained in any judgment, decree or order of any court or other authority, any penalty charged or collected or purporting to have been charged or collected under the principal Act, after the 1st day of July, 1974 and before the date of publication of this Act in the Tamil Nadu Government Gazette shall, for all purposes be deemed to be, and to have always been validly charged or collected in accordance with law as if sections 2 to 4, 6 to 9 and 11 of this Act had been in force at all material times when such penalty was charged or collected and accordingly,-
(a) all acts, proceedings or things done or taken by any authority, officer or person in connection with the charge or collection of such penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law;
(b) no suit or other proceedings shall be maintained or continued in any court for the refund of any penalty so paid;
(c) no court shall enforce any decree or order directing the refund of any penalty so paid.