(1) This Act may be called the Puducherry Revenue Recovery Act, 1970.
(2) It extends to the whole of the Union territory of Puducherry.
(3) It shall come into force on such date+ as the Government may, by notification in the Official Gazette, appoint.
Definitions
2. In this Act, unless the context otherwise requires, —
(a) “Collector” means the Secretary to Government, Revenue, Finance and Planning Department, Puducherry and includes the Deputy Collector (Revenue), Puducherry, for Puducherry region, and the Administrators, Karaikal, Mahe and Yanam in their respective regions *[and any officer whom the Government may, by notification in the Official Gazette, appoint to perform the functions of a Collector under this Act];
(b) “Fasli Year” means the year commencing from the 1st July of every year and ending with the 30th June of next year;
(c) “Government” means the Administrator of the Union territory appointed by the President under article 239 of the Constitution;
________________________________________________________________________ + The Act came into force on the 1st day of August, 1970 vide Notification No. B-819/ 68-Rev. I, dated 25th July 1970.
* Inserted vide Act No.12 of 1988, section 2, with effect from 19.5.88.
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(d) “revenue” in relation to land includes all dues payable to Government whether under the provisions of any law for the time being in force or under any agreement in respect of such land;
(e) “sales officer” means any officer appointed by the Government to hold sales under the provisions of this Act;
(f) “Union territory” means the Union territory of Puducherry.
Security for revenue
3. The land, the buildings upon it, and its products, shall be regarded as security for payment of revenue.
Revenue when becomes due and payable