(1) The revenue leviable on account of a fasli year shall become due on the first day of that year and it shall be payable at such times, in such instalments, to such persons, at such places and in such manner, as may be specified by Government, by an order in this behalf.
(2) Any period elapsing between the first day of the fasli year and date specified under sub-section (1) for the payment of revenue shall be deemed to be a period of grace and shall not affect the provisions of sub-section (1).
Arrear of revenue and defaulter
5. Any instalment of revenue or part thereof which is not paid on the date specified for payment under section 4 shall become an arrear of revenue and the person responsible for the payment shall become a defaulter.
Arrear of revenue how recovered
6. Whenever revenue is in arrear, it shall be lawful for the Collector, or other officer empowered by him in this behalf, to proceed to recover the arrear, together with interest and costs of process, by the sale of the defaulter’s movable or immovable property or both or by execution against the person of the defaulter in the manner hereinafter provided:
383
Provided that the following properties shall not be liable for sale, namely:-
(i) the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, his wife and children, and such personal ornaments as, in accordance with the religious usage, cannot be parted with by any woman;
(ii) tools of artisans and, if the defaulter is an agriculturist, his implements of husbandry, except an implement driven by mechanical power and such cattle and seed as may, in the opinion of the Collector, be necessary to enable him to earn his livelihood as such and also such portion of the agricultural produce as in the opinion of the Collector is necessary for the purpose of providing, until the next harvest, for the due cultivation of the land and for the support of the holder and his family;
(iii) articles set aside exclusively for the use of religious endowments;
(iv) houses and other buildings (with the materials and sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist and occupied by him.
Interest on arrears
7. Arrears of revenue shall bear interest at the rate of *[12 percent per annum].
Procedure for seizure and sale of movable property
8. In the seizure and sale of movable property for arrears of revenue, the following procedure shall be followed, namely:
(i) (a) The Collector or other officer empowered by him in this behalf, shall furnish to the person employed to distrain the property of a defaulter (hereinafter called the distrainer), a demand in writing, duly signed by him, specifying the name of the defaulter, the amount of the arrear for which the distress is to be issued and the date on which the arrear fell due.
________________________________________________________________________ * Amended vide Act No.8 of 1990, section 2, w.e.f 7.11.90.
______________________________________________________________________________________ 384
(b) The distrainer shall produce such demand to the defaulter and if the arrear together with the batta due to him under section 53 is not paid at once, the demand itself shall be his authority for making the distress.
(ii) On the day on which the property is distrained, the distrainer shall deliver a copy of the demand to the defaulter, endorsing thereon a list or inventory of the property distrained and the name of the place where it may be lodged or kept.
(iii) The demand shall also state that the distrained property will be immediately brought to public sale, unless the amount, with interest, batta, and all the expenses of the distress, are previously discharged.
(iv) When a defaulter is absent, a copy of the demand along with the endorsement, shall be fixed or left at his usual place of residence, or on the premises where the property may have been distrained, before the expiration of the third day, calculating from the day of the distress.
Procedure when defaulter neglects to pay after notice
9. Where the amount due is not paid in accordance with the terms of the demand, and no arrangement for securing such amount has been entered into to the satisfaction of the Collector or other officer empowered by him in this behalf, the distrainer shall transmit an inventory of the property distrained to the Sales Officer so that it may be publicly sold for the discharge of the arrear due, with interest, batta, and the cost of distraint.
Distress to be withdrawn on tender of arrear, etc., prior to sale
10. Where a defaulter tenders payment of the arrear demanded together with interest, batta and all necessary expenses attending distress after his property has been distrained, but prior to the date fixed for sale, the distrainer shall receive the amount so tendered and shall forthwith release the property.
Distrained crops how dealt with