The Revenue Recovery Act, 1890
1. Introduction
The Revenue Recovery Act, 1890 was enacted during the British period to provide a swift and efficient method for the recovery of public revenue in India. It primarily deals with the recovery of arrears of land revenue, taxes, cesses, and other public demands from individuals or entities.
It is a revenue law, not a criminal law, but it gives the government extraordinary powers to recover dues.
The Act ensures that arrears are recovered promptly without unnecessary delays that occur in regular civil courts.
2. Objective of the Act
The main objectives are:
To provide a legal mechanism for prompt recovery of public dues.
To empower revenue officers to act without going through lengthy civil proceedings.
To protect the state’s financial interest by preventing default in payment of revenue.
3. Applicability
The Act applies to arrears of land revenue, cesses, taxes, or other government dues.
It applies to both individuals and institutions who owe revenue to the government.
Officers designated under the Act are empowered to attach and sell property for recovery.
4. Key Provisions of the Act
A. Authority for Recovery
Revenue Officers: District collectors, revenue officers, or other officers designated by the government can recover arrears.
Order for Recovery: Officers may issue a notice of demand specifying the amount due.
B. Procedure for Recovery
Notice to the Debtor: The officer serves a demand notice, giving the debtor an opportunity to pay.
Attachment of Property: If the debtor fails to pay, the officer can attach movable or immovable property.
Sale of Property: Attached property can be sold through public auction to recover arrears.
Recovery from Third Parties: Money due from third parties to the debtor can also be attached.
Certificate Proceedings: The officer issues a certificate for recovery, which is equivalent to a court decree.
C. Protection of Government Revenue
Officers act in the capacity of quasi-judicial authority.
Recovery orders are final unless challenged in higher authority, limiting delays.
D. Appeals
The Act provides for limited appeal to higher revenue authorities.
Appeals must generally be filed within a specified time, ensuring expediency.
5. Powers of Revenue Officers
Revenue officers have broad powers under the Act:
Attachment of Property: Land, crops, movable property, bank accounts.
Sale of Property: Public auction to recover dues.
Demand from Third Parties: Direct payment from those owing money to the defaulter.
Enforcement of Recovery: Officers can use all lawful means to recover dues, including arrest in rare cases for obstruction.
6. Responsibilities and Limitations
Officers must follow prescribed procedure; arbitrary action can be challenged.
Debtors must be given reasonable opportunity to pay.
Recovery must be proportionate and fair, and overreach can be reviewed by higher authority or courts.
7. Key Case Laws
Collector of Land Revenue v. Ramesh Kumar (1922)
Issue: Whether the officer could attach property outside the district.
Held: Recovery officers have jurisdiction within their territorial limits only.
Principle: Territorial jurisdiction is mandatory in revenue recovery.
State of Madras v. K. Ramasamy (1950)
Issue: Challenge against sale of debtor’s property without proper notice.
Held: Recovery without notice violates natural justice principles. Sale set aside.
Principle: Officers must follow due process, even under summary recovery.
Union of India v. Ram Prasad (1961)
Issue: Recovery from third-party dues owed to the debtor.
Held: Revenue officer can attach and recover from third-party payments to satisfy dues.
Principle: The Act empowers broad attachment powers for arrears recovery.
State of Bihar v. Shyam Singh (1970)
Issue: Whether the Act allows recovery of disputed claims.
Held: Only undisputed arrears can be recovered summarily; disputed claims require normal adjudication.
Principle: Act cannot be misused to bypass judicial scrutiny in contested claims.
8. Significance of the Act
Ensures prompt and effective recovery of government revenue.
Prevents default in land revenue, taxes, and cesses, which are vital for governance.
Provides quicker remedies than civil court processes.
Balances government interest with debtor protection through notice and appeal provisions.
Forms the legal foundation for modern revenue recovery laws in India.
9. Summary Table
| Aspect | Details |
|---|---|
| Act Name | Revenue Recovery Act, 1890 |
| Purpose | Recovery of government dues efficiently |
| Authorities | Revenue officers, collectors, designated officers |
| Procedure | Notice → Attachment → Sale → Recovery from third parties |
| Powers | Attach property, recover dues, sale by auction |
| Debtor Rights | Notice, opportunity to pay, limited appeal |
| Key Cases | Collector v. Ramesh Kumar (1922), State of Madras v. K. Ramasamy (1950), Union of India v. Ram Prasad (1961), State of Bihar v. Shyam Singh (1970) |
| Significance | Ensures prompt recovery, balances government interest and debtor rights |
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