Kerala Revenue Recovery Rules, 1968
Published vide Notification No. SRO. No. 421/68, dated 7.12.1968
Last Updated 17th December, 2019 [ker130]
(a) "Act" means the Kerala Revenue Recovery Act, 1968;
(b) "Section" means the section of the Act;
(c) "Form" means the form appended to these rules.
3. The forms given in the Appendix with such variations (not affecting the substance thereof) as the circumstances of each case may require, shall be used for the purposes therein mentioned. 4. Batta and other charges at the rates specified in Column (2) of the Table below; shall be levied in respect of the item specified against them in column (1) of the said Table. These charges shall be recovered from the defaulters along with the arrears due.
|
Item |
|
Rate |
|
(1) |
|
(2) |
(i) |
Demand notice fee (either under Section 7 or under Section 34). |
|
|
(ii) |
Fee for the distraint and sale of movables |
|
|
(iii) |
Fee for the attachment and sale of immovable to meet the cost of labour |
|
|
(iv) |
Tom tom charges. |
|
1.00 do. |
(v) |
Publication charges |
|
Actual expenses incurred. |
(vi) |
Transport charges or other charges |
|
At the rates prescribed in the Financial Code. |
(vii) l |
For arrest and detention in civil jai |
|
Subsistence allowance at such rates as may be specified by the State Govt, for judgment debtors under Section 57 of the Code of Civil Procedure, 1908. |
Collection charges |
|
[5% of the arrears to be collected], when the arrears does not exceed Rupees Five lakhs and 7.5% of the arrears to be collected, when the arrears exceed Rupees Five Lakhs.] |
Appendix
Form 1
[See Section 7]
Demand Notice Under Section 7
....................... of village of...........................taluk is authorised to distrain the .................................. movable property of the undermentioned defaulter for arrears of public revenue due on land from him:-
Number and name of the Village |
Name of defaulter |
For what period arrears due |
Amount of arrears due |
Demand notice fee |
Date on which arrears fell due |
Demand notice fee |
Interest rate and amount |
Date of distress and delivery of copy to defaulter or, if no distress is made, date of payment of sum due |
|
|
|
Rs. |
Ps. |
|
|
|
|
|
|
(Signed) |
Station: |
Collector/Authorised Officer |
Dated: |
19... |
Note. - 1. - The defaulter is informed that on presentation of this distraint order, he should pay the arrear together with the notice fee to the person employed to make the attachment and obtain a receipt from him.
2. The distrainer should produce this demand and if the sum due be not at once paid he may make distress and on the day on which the property is distrained, he should deliver to the defaulter a copy of the demand endorsing thereon a list of the property distrained and the name of the place where it is kept.
(Here enter the inventory of the distrained property)
Details. |
Value. |
Form 2
[See Section 12]
Notice of Sale of Movable Properties Attached
Whereas Shri.............................................of village has defaulted the payment of the dues, and whereas the following articles as per the list below have been attached on................for the realisation of the arrears, the said articles will be sold in public auction on..................at (Place and time). The articles so sold shall be taken delivery of by the purchaser on payment of the entire bid amount.List of articles.
Place: |
Collector/Authorised Officer. |
Form 3
[See Section 19]
Prohibitory Order
Office of the...................
..............................................
Dated ........................................................
ToCollector/Authorised Officer.
Note. -
Form 4
[See Section 20]
Notice of Attachment of a Decree of a Civil Court
Office of the...................
................................................
Dated...........................................
To(i) the undersigned cancels this notice; or
(ii) the undersigned or the above mentioned defaulter applies to you to execute the decree.
(Seal) |
Yours faithfully, |
Form 5
[See Section 21]
Notice of Attachment Where the Property Consists of a Share or Interest in Movable Property
Office of the................................
...............................................
...............................................
To
(Seal) |
Collector/Authorised Officer. |
Form 6
[See Section 23]
Notice of Attachment of Movable Property in the Custody of a Court or Public Officer
Office of the...................................
................................................
Dated................19.........................
To
(Seal) |
Yours faithfully, |
Note. - *Here state how the money or property is understood to be in the hands of the Court or the Public Officer addressed, on what account and other available details.
Form 7
[See Section 24]
Order of Attachment of Property Consisting of an Interest in Partnership Property
Office of the.....................................
..................................................
..................................................
To(i) that the share of the said in the partnership property and profits of the said firm be and are hereby charged with the payment of the amount aforesaid due under.
(ii) *that.............
Given under my hand and seal at.................. this ...................day of .................... 19...............................
(Seal) |
Collector/Authorised Officer. |
Note. - *Here incorporate any other details that may be considered necessary in the circumstances.
Form 8
Notice of Attachment of Rent due to Defaulter
Office of the...................
..................................
To
(Seal) |
Collector/Authorised Officer. |
Form 9
[See Section 26]
Order For Sale of Negotiable Instrument or Share Through Broker
Office of the..................
.................................
ToDetails of Property
Given under my hand and seal at this day of 19......................
(Seal) |
Collector/Authorised Officer. |
Form 10
[See Section 34]
Demand Prior to Attachment of Land
Notice of demand to.................. of.............Village.........Taluk. Take notice that the ........................................................................(Authorised Officer)
demands from you the sum of Rupees being the arrears of..........................due by you for the year............as holder of the lands comprised in patta No...........and that you are required to pay the amount within ten days from the date of the service of this notice. You are required to pay 50 P. on account of patta due to the person who serve the demand, and also interest on the defaulted amount at per cent from the date of default to the date of payment. If you have any objection to the demand, you should prefer the same to the undersigned within the period specified above.Collector/Authorised Officer.
Form 11
[See Section 36]
Notice of Attachment of Immovable Property
Office of the...................................
................................................
ToSpecification of Property
Given under my hand and seal at..................this day of................ 19.......
(Seal) |
Collector/Authorised Officer. |
Form 12
[See Section 38]
Appointment of Agent
Office of the...................................
................................................
To
(Seal) |
Collector |
Form 13
[See Section 39]
Notice of Assumption of Management of Attached Property
Office of the...................................
................................................
ToDetails of Properties
Given under my hand and seal at..................this.........day of........... 19....
(Seal) |
Collector |
Form 14
[See Section 42]
Order of Withdrawal of Attachment
Office........................
Whereas Shri......................has failed to pay the arrears due from him in respect of...........................amounting to Rs......................and interest thereof and the properties described hereunder, were attached under Section 36 of the Kerala Revenue Recovery Act, 1968 and the management thereof entrusted to............................under Section 38 of the said Act; And whereas by the management of the property the arrears mentioned above were realised; Now, therefore, the order of attachment passed by the undersigned on 19.... is hereby withdrawn and defaulter shall have power to enter upon the property from the date of this order and the Government shall not be liable for any loss or damage caused to the property from date. Given under my hand and seal at...............this..........day of.....................19...................(Details of Properties)
(Seal) |
Collector |
Form 15
[See Section 43]
Order Attaching a Business
Office of the...................................
................................................
To
(Seal) |
District Collector |
Form 16
[See Sub-Section (2) Of Section 49]
Notice of Sale of Immovable Property
Office of the...................................
................................................
Whereas the immovable properties belonging to Shri (defaulter) and mentioned in the Schedule below have been attached for the recovery of arrears amounting to Rs............which sum is recoverable together with interest at.................for the period commencing immediately after the due date and the costs, charges, and expenses of the proceedings for the recovery thereof; And whereas the undersigned has ordered the sale of the attached property mentioned in the annexed schedule in satisfaction of the said arrears, costs, charges and expenses; And whereas on the........................day............of..........19........... (the date fixed for the sale) there will be due thereunder a sum of Rs........... including costs and interest; Notice is hereby given that in the absence of any order of postponement the said property shall be sold by...........in public auction at a.m./p.m. on the said ................. day of...19........... at...........place. The sale will be of the property of the defaulter above named as mentioned in the schedule below; and the liabilities and claims attaching to the said property, so far as they have been ascertained, are those specified in the schedule against each lot. The property will be put up for sale in the lots specified in the schedule. If the amount to be realised by sale is satisfied by sale of a portion of the property, the sale shall immediately be stopped with respect to the remainder. The sale will also be stopped if, before any lot is knocked down the arrears mentioned, interest payable and costs (including the costs of the sale) are tendered to the officer conducting the sale or proof is given to his satisfaction that the amount of such arrears, interest and costs has been paid to the undersigned. At the sale, the public generally are invited to bid either personally or by duly authorised agent. Subject to the provisions of Section 50 of the Kerala Revenue Recovery Act, no officer or other person, having any duty to perform in connection with this sale shall, however either directly or indirectly bid for, acquire any interest in the property sold. The sale shall be subject to the conditions prescribed in Section 49 of the Kerala Revenue Recovery Act, 1968 and the rules made thereunder and to the following further conditions:-(i) The particulars specified in the annexed schedule have been stated to the best of the information of the undersigned, but the undersigned shall not be answerable for any error, misstatement or omission in this notice.
(ii) The amounts by which the biddings are to be increased shall be determined by the officer conducting the sale. In the event of any dispute arising as to the amount bid, or as to the bidder, the lot shall at once be again put up to auction.
(iii) The highest bidder shall be declared to be the purchase of any lot provided always that he is legally qualified to bid, and provided that it shall be in the discretion of the undersigned to decline acceptance of the highest bid when the bid is less than the reserve price, if any, fixed or when the price offered appears so clearly inadequate as to make it advisable to do so.
(iv) For reasons recorded, it shall be in the discretion of the officer conducting the sale to adjourn it subject always to the provisions contained in Section 49 of the Kerala Revenue Recovery Act, 1968.
(v) The person declared to be the purchaser shall pay immediately after such declaration, a deposit of 15 percent on the amount of his purchase money to the officer conducting the sale and, in default of such deposit, the property shall under Section 49 of the Act be put up again and resold. The full amount of the purchase money payable shall be paid by the purchaser to the undersigned on or before the 30th day from the date of the sale of the property, exclusive of such day or if the 30th day be a Sunday or other holiday then on the first office day after the 30th day. In default of payment within the period mentioned above, the property shall be resold after the issue of afresh notice of sale. The deposit, after defraying the expenses of the sale, shall be liable to be forfeited to the Government and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum of which it may subsequently be sold.
Schedule
Taluk |
Village |
Name of Defaulter |
The position and extent of land and of its building and other known improvements thereon |
The amount of Revenue assessed on the land or upon its different sections |
Amount for the recvory of which the sale is ordered. |
The proportion of the public Revenue due during the remainder of the current financial year. |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
Collector/Authorised Officer.
Form 17
[See Section 54]
Order Of Confirmation Of Sale Of Immovable Property
Office of the...................................
................................................
............. purchased for.........Rs..............the immovable property specified below at a sale held by public auction on the ................ day of 19 ................ for recovery of arrears from ................ The full amount of the purchase money has been paid on........................................*No application under Section 52 or Section 53 of the Act has been received for setting aside the sale.
* Application made by.............for setting aside the sale has been disallowed by the undersigned.
Accordingly, the said sale is hereby confirmed.Specification of Property
Given under my hand and seal at this day of........................
(Seal) |
District Collector |
*Delete the inappropriate words.
Form 18
[See Section 56]
Certificate of Sale of Immovable Property
Office of the...................................
................................................
This is to certify that Shri.......................... has been declared the purchaser at a sale by public auction on the.........day of..........of the undermentioned immovable property for the recovery of arrears from Shri..........................and that the said sale has been duly confirmed by the undersigned and became absolute on the............day of........Specification of Property
Given under my hand and seal at this day of.....................
(Seal) |
District Collector |
[See Section 57(1)]
Declaration of Lawful Succession of Purchases of Immovable Property
Ref:- No |
Office of the................. |
Specification of the Property
District |
Taluk |
Village |
Amsom/Sy. Desom No. |
Extent |
Description of Property |
Assessment |
|
|
|
|
|
|
|
Ref:- No |
Office of the................. |
[See Section 65]
Notice To Show Cause Why A Warrant Of Arrest Should Not Be IssuedOffice of the...................................
................................................
Dated................19.........................
To*You are wilfully withholding payment of the arrears
*You have dishonestly transferred your property
*You have been guilty of fraudulent conduct in order to evade payment
*You have the means to pay the arrears or some substantial part of the arrears but are refusing or neglecting to pay the same the proceeds of the sale of your property are not sufficient to liquidate the arrears with interest thereon and cost of process as detailed in the tentative findings furnished herewith; it is proposed to arrest and imprison you in the civil prison:
You are hereby required to appear in person before the undersigned on the day of at a.m. at (here enter the place of appearance) and to show cause why you should not be committed to the civil prison. Given under my hand and seal at this...........................day of
Ref:- No |
Office of the................. |
*Strike out whichever is not applicable].
Form 20
[See Section 65]
Order for Detention in Civil Prison
Office of the...................................
................................................
To
Amount of Arrears |
Rs. |
Ps. |
|
Costs and charges |
|
|
|
Interest |
|
|
|
Total |
|
|
|
(Seal) |
District Collector |
Form 21
[See Section 65]
Order of Release
Office of the...................................
................................................
To The Officer-in-charge of the Civil Prison of Under orders passed this day, you are hereby directed to forthwith set free Shri..............who is now in your custody as a result of the warrant of detention issued by the undersigned on the .............day of.......................... Given under my hand and seal at..........................this..day of...........19......
(Seal) |
District Collector |
Form 22
[See Section 66]
Warrant of Arrest
Office of the...................................
................................................
To Whereas arrears amounting to Rs as noted below is due from Shri............which have become payable on Rs. Ps. Amount of arrears Costs and charges
|
Rs. |
Ps. |
|
Amount of Arrears |
|
|
|
Costs and charges |
|
|
|
Interest upto the date of issue of this warrant |
|
|
|
Total |
|
|
|
(Seal) |
District Collector |
[See Section 69(1)]
Certificate For Recovery of Public Revenue due on Land When Defaulter or Surety Reside Outside the District
Whereas Shri...............S/o..................has to pay the sum of Rs...........being public Revenue due on land as specified below; And whereas the above mentioned person is reported to be residing in.....................Taluk in the Village of ................. within your jurisdiction and is believed to have movable and immovable properties within your jurisdiction; You are hereby requested to collect the amount as if it were an arrear of public revenue due on land accrued in your District. Details of public revenue due on land to be indicated here.District Collector.
Form 24
[See Section 69(2)]
Requisition for Recovery of Amount Other than Public Revenue Due on Land Which is Recoverable Under the Act
Whereas Shri S/o........................of...........village in...........Taluk has to pay the sum of Rs. ...................... on account of ............ as specified below; And whereas the said demand arose in your District; I hereby request you to collect the amount as if it were an arrear of public revenue due on land accrued in your District. Details of amount to be recovered to be indicated here.Duly verified and certified by me
this the day of 19...................
Requisitioning Authority.
Form 25
[See Section 69(3)]
Certificate for Recovery of Sum other than Public Revenue due on Land
Whereas Shri..................S/o ...................... of Village in...........................Taluk has to pay the sum of Rs.............on account of.................... in accordance with the requisition No........... dated ........................... issued by......................... And whereas I am satisfied that the sum has accrued due in this District and is recoverable under the Kerala Revenue Recovery Act, 1968 (15 of 1968); I hereby Certify that the said sum, details of which are specified below, is recoverable under the said Act.Details of Amount to be Recovered
1. Name and address of Defaulter:
2. Amount due...............
3. Account of which due.........
4. Remarks..................
District Collector.