Standings Orders of the Financial Commissioner Himachal Pradesh
Standing Order No. 8
HP078
Coercive Processes
1. Collection of Land Revenue. - The collection of land revenue is regulated by the Himachal Pradesh Land Revenue Act, 1953 and the rules framed under the Punjab Land Revenue Act as applicable to this state. The procedure to be followed when the defaulter lives in a District other than that in which the arrears have accrued is laid down in the Revenue Recovery Act of 1890. The following instructions and the provisions of chapter XV of the Land Administration manual should be observed in this behalf. 2. No fees on applications for processes by village officers. - No fees is to be charged on applications under Section 102 of the H.P. Land Revenue Act, made by village Officers in accordance with the provisions of rule 64 of the rules aforesaid. 3. Recovery of dues of various departments of Government - In addition to the recovery of land revenue as arrears of land revenue under the H.P. Land Revenue Act, fees, fines and certain dues of other departments are also recovered as arrears of land revenue. Necessary provisions for the purpose is often made in the relevant enactments. Before the dues of other departments are recovered by the Collector, the departments Concerned are required to take steps for the recovery of these dues at their own level. Sometimes a provisions is made in the relevant enactment for recovery of these dues through arbitration. The Col lector should, therefore, before issuing the coercive processes for the recovery of these dues, should ensure that the departments concerned have taken due care to adopt all steps including arbitration before sending the cases to him for recovery of these dues as arrears of land revenue. The procedure laid down in Standing Order No. 10 (previously Standing Order No. 31.) for such cases should be borne in mind.Section-I
Writs of Demand and Execution of Processes
4. Issue of writs of demand under Section 15 of the H.P. Land Revenue Act. - A writ of demand issued U/S 75 of the H.P.- Land Revenue Act must be in the following form and should not be issued if the defaulter is known to have absconded from, or to be residing outside the district.Form of Writ Demand U/s 75 of The Himachal Pradesh Land Revenue Act No._______________________________________________
Writ of demand U/S 75 of the H.P. Land Revenue Act.
To_______________________1. Name of peon.
2. Date of issue of writ.
3. Date fixed for its return.
4. Date on which the writ was returned.
5. Revenue paid.................Rs..........................
6. Talbana......................Rs..........................
7. Revenue due..................Rs..........................
8. Talbana......................Rs..........................
that an arrear of Rs.................is due from you on account of land revenue..............................and........................you are hereby required to pay into the tehsil the said sum together with the sum due as talbana fee, amounting to a total sum of Rs..........................on or before the............... Dated..............
Dated: |
Revenue Officer |
(1) For writ of demand...........................................................................Rs. 1/-
(2) For warrant of attachment....................................................................Rs. 2/-
(3) For warrant of arrest or other process......................................................Rs. 3/-
This rule applies to processes issued for the recovery of sums recoverable as arrears of land revenue (i.e. income tax) as well as to processes issued for the recovery of land revenue proper. The word "other processes" includes warrant of sale and other processes issued under Section 77 of the H.P. Land Revenue Act, for the transfer of a holding. 7. Recovery of arrears. - The procedure for the recovery of arrears on the application of a village headman (under Section 102 of the H.P. Land Revenue Act) is laid down in Rules 64-66 of the Punjab Land Revenue Rules. 8. Talbana fee when process is issued on application of village headman. - Where a process is issued on the application of village headman, payment in advance of the fee for service should not be required; the charge should be recovered in the way laid down in Section 103 (a) of the H.P. Land Revenue Act and the person primarily responsible for the service fee will be the defaulter on whom the process has been served. If, however, he proves to the satisfaction of the Tehsildar that the headman wrongly applied for the issue of the process, the latter will be held responsible for the service fee. 9. Punctual payments Instructions to tehsildars. - It is the duty of tehsildars to see that all instalments are paid punctually. If by the settlement arrangements, the revenue of a harvest is due in two instalments, and the first instalment is not paid punctually, a writ should issue at once unless the tehsildar has good reasons for delaying it. The common practice of allowing three days grace before the issue of such writs is reasonable and may be continued. Similarly, if the khataunis show that a village, which is entitled to pay the harvest demand in two instalments commonly pays the whole demand in one sum, the delay in issuing writs may be extended approximately to 15 days, but greater delay than this should not be permitted except under the Collector's authority. 10. Processes for collection of land revenue. - Writs, warrants and other processes for the collection of revenue under chapters VI and VII of the Himachal Pradesh Land Revenue Act, shall ordinarily be served through the tehsil process serving agency and the fees recovered will be credited to Government. The Collector may, if necessary, employ additional peons on service of processes or on ordinary district work after obtaining sanction from the Government. 11. Defaulters and Lambardars must pay in person. - Arrears of revenue may not be realized from defaulters and brought to the tehsil by the peons. Such a practice is liable to be abused. Defaulters and Lambardars should be ordered to pay sums due from them into the treasury either in person or through an agent or by postal money order. 12. Register for issue of writs and warrants. - The Sadar Wasil Baqi Nawis should be charged with the superintendence of the issue of writs and warrants. He will supply to the tehsildar and officers of the other departments authorised to issue writs and warrants, the writs and warrants required. He will bring to the notice of the Collector any delay in the transmission of the statement required from tehsildars as prescribed in paragraph 13 infra. Before issuing the writ and warrants to the tehsildars or re-issuing forms returned, he will check the serial numbers, if any, to see that the series is unbroken, and otherwise number the forms. He will enter each issue in a Register in the following form:-1. Year..................................................................................................................................................
2. Date of order of issue...........................................................................................................................
3. Tehsil........................................................................................................................................................
4. Number and kind of process....................................................................................................................
5. Serial Nos. i.e. from.................................to.......................................................................................
6. Date of despatch............................................................................................................................
He will send with each despatch an extract of the entry made. The tehsildar will sign this extract and return it to the Sadar Wasil Baqi Nawis. 13. Maintenance of Stock Register. - A Stock Register of coercive processes will be maintained at sadar/tehsil office by the Sadar Wasil-Baqi-Nawis/Tehsil Wasil Baqi Nawis in the following form:-
District |
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Year |
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Month |
Kind of process |
Previous balance |
Receipts during the month |
Total of cols, 3 & 4 |
Disbursed during the month |
Balance in hand |
Signature of D.R.A. (SWBN) W.B.N. |
Signature of Officer I/C D.R.A (SWBN) Branch/Tehsildar |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8A |
8B |
9 |
10 |
11 |
12 |
13 |
No. of writ or warrant. |
Date of issue. |
By whom to be served . |
Name of Village. |
At whose instance. |
Name of defaulter. |
Kist for which due and month. |
Amount of Arrears |
Talbana due. |
Talbana paid with date. |
Date fixed for return of process. |
Date on which returned. |
Remarks. |
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For which process issued. |
Recovered with dates. |
(ii) At the end of each month, the totals of column-9 will be entered in the running register and the tehsildar will forward to the Collector with the hal tauzi a combined statement in the following form:-
Details |
Number issued with serial numbers of forms used in the case of 1 (writs) and 2. (warrants of attachment) |
Talbana charged. |
1 |
2 |
3 |
1. Writs. 2. Warrants of attachment. 3. Warrants of arrest. 4. Warrants of sale. 5. Total. |
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(iii) On the basis of information at Sr. No. 5 of this statement, the Sadar Wasil Baqi Nawis will enter in his running register, the total demand for the month on account of talbana.
(iv) In the first week of October each year, the tehsil Wasil Baqi Nawis will return unused forms of writs and warrants to the Sadar Wasil Waqi Nawis for check and re-issue.
15. Receipts how budgetted. - Receipts are budgetted in the ordinary land revenue budget. Allotments will be communicated by the Financial Commissioner to the Commissioner concerned who will further distribute the allotments to the districts in his division. 16. Talbana how credited. - All talbana receipts will be credited direct to Government, without any deduction under head "029-Land Revenue (e) Other Receipts-(vi) Revenue Talbana". This procedure applies even if the recoveries are made on account of income tax or other demands recoverable as land revenue.Section-B
Arrest and detention
(See paragraph 522 of the Punjab Land Administration Manual)
17. The form of warrant of arrest is given below:-(i) Land Revenue Rs.......................... (2) Rates and cesses Rs.....................(3) Other items realisable as land revenue Rs..................................Total Rs.........................................
Provided that if the said defaulter shall without unnecessary delay produce the sum of Rs.................together with Rs.............for the cost of executing this process and shall proceed personally to bring the said sum with you to the tehsil or send it with you by his agent or servant, the arrest shall be suspended. You are further commanded to return this warrant on or before the..................day of......................19.............with an endorsement certifying the day and the manner in which it has been executed or the reason why it has not been executed. Dated this.............day of........................19...............
Seal. |
Signature of Revenue Officer. |
Warrants of Committal of Defaulter To Jail Under Section 75a (3) of The Himachal Pradesh Land Revenue Act
In the Court of the Collector......................District........................ Case No.......................................... of 19............................ To The Officer Incharge of the jail at.............................whereas........................son of.......................resident of village..........Tehsil .....................is a defaulter on account of an arrear of land revenue you are hereby commanded to take the said....................................in custody and keep him confined in the civil jail for a period of...........................days or until the said arrear of land revenue is paid. A sum of Rs...........................on account of diet allowance at the rate of per diet is sent with this warrant. Issued under my signature and seal this....................day of 19................
Seal. |
Signature of Revenue Officer. |
Order For The Release of A Defaulter Under Section 75-A(3) C (3) of H.P. Land Revenue Act, 1953
In the Court of the Collector..................................................District. To The Officer Incharge of the jail at..................................whereas.....................son of..................................resident of............................Tehsil....................who under order dated 19...............was required to be confined in the civil prison for a period of.................days on account of non-payment of arrears of land revenue to be paid by him, has now paid the said amount or has urged for more time by furnishing security. Therefore, under orders passed this day, you are hereby directed to set free the said.......................now in your custody on receipt of this order. Issued under my signature and seal this.....................day of..............19.........
Seal. |
Signature of Revenue Officer. |
(ii) The Collector may of his own authority adjust in his accounts advances of diet allowances of revenue defaulters while under detention, which may be found to be irrecoverable.
(iii) Soldiers of Indian Army not to be arrested. - The Government of India has directed that no process of arrest and detention shall issue under Section 74(b) of the H.P. Land Revenue Act, 1953, against officers or soldiers of the Indian Army.
Section-C
Distress And Sale
(See Paragraph 523 of the Punjab Land Administration Manual)
20. The forms of warrants are specified below:-
Dated: |
Collector or Assistant Collector I Grade. |
Warrant For Sale of Moveable Property Under Section-76 of The H.P. Land Revenue Act, 1953
To
Dated: |
Collector or Assistant Collector I Grade. |
Section-D
Transfer of Holding
(See Paragraphs 524-525 of the Punjab Land Administration Manual)
21. The form of warrant is prescribed below:- ToYou are hereby directed | as payments has been made on payment. |
by the said________of the said sum of Rs. _________________________ |
Dated: |
Collector. |
Statement of transfer of rights of defaulters U/S 77 of the H.P. Land Revenue Act.
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
District. |
Tehsil. |
Village |
Revenue of kharif/Rabi. |
Name of village headman. |
Name of defaulters. |
Amount of arrears due from each defaulter. |
Name of the solvent co-sharers to whom transferred (if numerous described in general terms) |
Terms of transfer. |
Date of payment of arrears by the transferees. |
Date of report to the Commissioner. |
Circumstance which led to the transfer. |
Commissioner's remarks |
Section-E
Attachment of Estate or Holding
23. Account to be kept by the Collector or agent managing land attached U/S 78 or 83 of H.P. Land Revenue Act. - Where an estate or holding or any other immovable property attached under Section 78 or Section 83 of the H.P. Land Revenue Act is put under management of the Collector or of an agent, the Collector or agent, as the case may be, shall keep an account of all rents and profits accruing on account of the property and of expenditure for the cost of its attachment and direct management and for defraying the arrear, and any instalments, of land revenue and cesses becoming due during such management and when the management comes to an end, a full account will be furnished to the person whose property has been attached. 24. The following form of warrant is prescribed:- Warrant for attachment of an estate or holding U/S 78 of the H.P. Land Revenue Act. To Kanungo (or other Officer)Whearas an arrear of land revenue has accured in respect | of the estate called holding no in estate |
owned by _____________, you are hereby ordered to attach the said and to give notice to the |
owner thereof by taking his signature on the back of this warrant, that the said | estate holding |
is hereby taken under | my management the management of whom I appoint agent for that purpose. |
Dated: |
Collector. |
Section-F
Annulment of Assessment
(Paragraphs 529-536 of the Punjab Land Administration Manual)
25. Application for leave to manage direct. - A report in the form prescribed below should be submitted by the Collector when applying, under Section 79 of the H.P. Land Revenue Act, for permission to manage the land of the defaulter, himself or through an agent. This report is not required when land is taken under direct management owing to the neglect or refusal to engage, of the persons to whom the settlement was offered (see Section 59 of the H.P. Land Revenue Act), or on account of arrears due in respect of the land where no proclamation of the annulment of the assessment has been published (see Section 78).Form of application Revenue Act, of an estate for annulment of assessment and management under Section 79 of the H.P. Land or holding in the district.
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10 |
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13 |
Tehsil |
Village |
Area of land with description (in hectares). |
Revenue demand of kharif/ Rabi. |
Name of defaulter |
Term for which it is proposed to hold under direct management. |
Statement of current instalment of revenue demand due and aggregate of arrears on account of which assessment is annulled |
Date of proclamation and annulment of assessment |
Date of order for holding under direct management |
Date of report to the Commissioner. |
Circumstance which led to the annulment of assessment |
Commissioner's Remarks |
Order of the Financial Commissioner. |
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3 |
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5 |
6 |
7 |
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9 |
10 |
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No. |
Name of estates |
Name of holder |
Area of holding |
Description of crops |
Cash rents |
Cesses etc. |
Village expenses |
Total demand |
Remarks (Here State the allowances payable to persons dispossessed of beneficial interest. |
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Rate of payment |
Amount |
Note:-If it is necessary to make collections in kind or by appraisment, the jamabandi cannot be submitted until the actual demand is determined and this form and the following forms must be modified to adapt them to the mode in which collections are made. Monthly assamiwar Collections report of lands held under direct management in village_________Tehsil________District for the month of___________19_________
Revenue assessment for the yearDemand
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10 |
11 |
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13 |
No. holding |
Name of holder |
Area or holder |
Land Revenue |
Cesses and village expenses |
Total |
Balance due on account of past instalment |
Current instalments |
Total |
Collections |
Balance |
Credited to existing demand |
Surplus collections for future demand |
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2 |
3 |
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5 |
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No. |
Name of estate |
Name of holder |
Season 'Kharif' |
Season 'Rabi' |
Total of year |
Collections |
Balance |
Remarks |
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Area |
Rate of demand |
Amount |
Cesses |
Village expenses |
Total |
Area |
Rate of demand |
Amount |
Cesses |
Village expenses |
Total |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
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No. of holding |
Name of holder |
Area of holding |
Revenue for the year |
Collections |
Balance |
Remarks(Here state allowance to persons dispossessed of beneficial interests) |
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Land Revenue |
Cesses and village expenses |
Total |
Statement of farming lease proposed for sanction under Section 79 (3) of the Land Revenue Act in the District.
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Tehsil |
Village |
Area of land with description |
Revenue demand of Kharif/ Rabi |
Name of defaulter |
Name of farmer |
Name of surety |
Terms of the proposed farmer |
9 |
10 |
11 |
12 |
13 |
14 |
15 |
16 |
Statement of Current instalment of revenue demand due and aggregate of arrears on account of which the assessment in annulled. |
Date of order for annulment of assessment |
Date from which the proposed farm will take effect |
Date of payment of arrears by farmer. |
Date of report to commissioner |
Circumstance which led to annulment of the assessment |
Commissioner's Remarks |
Order of the Financial Commissioner |
(i) that nothing inconsistent with good husbandary shall be done by the farmer, his agent or any person holding under him and that he shall be liable to damages for any deterioration or injury to the estate arising from a breach of this condition.
(ii) that the Collector shall be at liberty to revise the security from time to time and to call for fresh security should be consider that the security originally given has become insufficient.
(iii) that the farm shall not be transferable and that on the death of the farmer, or the last survivor of the farmer/farmers, if more than one, it shall be voidable by the Collector from the commencement of the following agricultural year, and, if it be declared void, any sub-leases which may have been granted by the farmer, shall also be voidable. Should the Collector elect to continue it to the heirs of the deceased farmer, or to one or more of them, fresh security shall be called for.
(iv) that when an arrear has become due,- the Collector may, in addition to any other of the processes authorised for the recovery of land revenue, cancel the farm.
(v) that no person not named in the engagement shall be entitled to claim any interest in the farm.
(vi) that the farm may be relinguished by the farmer with the previous consent of the Financial Commissioner and not otherwise.
31. Course to be followed when farm comes to an end before expiration of its term. - When a farm shall have been declared void on the death of farmer, or in default of sufficient security or for arrears, or shall have been relinquished by the farmer, a fresh farm may be granted for remaining period of the original term or, with the previous consent of the Financial Commissioner, the estate may be resettled with the proprietors, on their satisfying any arrear which may remain due from them.Section-G
Sales of Land or other Immovable Property
(See paragraphs 537-538 Punjab Land Administration Manual)
32. Application for sale. - Proposals to sell land or other immovable property under Section 81 or 83 of H.P. Land Revenue Act, should be made in the following form:-Statement of land or houses proposed to be sold for arrears.
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5 |
6 |
7 |
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14 |
15 |
16 |
District |
Tehsil |
Village |
Name of the proprietors and nature of tenure |
*Detail of property proposed for sale |
*Amount of land that will be left to default after sale of property detailed in col.5 |
Revenue demand, if any, of the property proposed for sale |
Particular of Balance |
Particular of steps taken to realise amount of the balance |
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Reasons for proposing the sale and remarks by the collector |
Remarks by the Commissioner |
Order of the financial Commissioner. |
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year |
month of instalment |
Amount |
Total |
*Note:- In columns 5 and 6, the areas, in addition to any local measures should be expressed in hectares.
33. Proposals for sale. - Proposals to sell land or other immovable property under Section 81 or 83 of the H.P. Land Revenue Act, should only be submitted when all other processes prove to be ineffective. As a preliminary to the proposals for the sale the Collector should in particular, explore the expedients provided in Section 78 or Section 79 of the H.P. Land Revenue Act. An offer can be made to a person for the years under Section 78 of the H.P. Land Revenue Act and for 15 years under Section 79 of the H.P. Land Revenue Act on the terms which will cover the land revenue for these years plus the arrears. When submitting proposals for sale in the form prescribed in paragraph 32, it should be explained why action under Section 78 or Section 79 of the H.P. Land Revenue Act is not possible. 34. The forms of proclamation and certificate of sale are given below:-The sale will be made subject to the provisions | Section 76 of section 85(d) |
of the H.P. Land Revenue Act and the following |
Dated: |
Collector. |
recovery of an arrear due in respect | thereof of |
and that the sale has been of |