Original issue, dated 28th July, 1909.
1st reprint, dated 30th January, 1920.
2nd reprint, dated 31st August, 1938.
3rd reprint, dated 18th December, 1951.
1. Collection of Land Revenue -The collection of land revenue is regulated by the Punjab Land Revenue Act, 1887, and the rules issued under it. 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 I of 1890. The following instructions should also be observed, and Chapter XV of the Land Administration Manual should be consulted.
2. Fee on applications for process by village officers - The Governor of the Punjab has been pleased to remit the fees chargeable on applications under section 97 of the Punjab Land Revenue Act, made by village officers in accordance with the provisions of rule 64 of the rules under that Act.
A. – Writs of Demand and Execution of Processes.
3. Issue of writs of demand under section 68 -A Writ of demand issued under section 68 of the Punjab Land Revenue Act must be in the form hereto appended and should not be issued if the defaulter is known to have absconded from, or to be residing outside, the district.
FORM OR WRIT OF DEMAND UNDER SECTION 68 OF THE PUNJAB LAND REVENUE ACT, 1887
No. Writ of demand under Section 68 of the Punjab Land Revenue Act, 1887
To ,resident of village ,tehsil ,district
WHEREAS it is shown by the accompanying certificate * that an arrear of Rs.
A clear account certified by the wasil baqi nawis should be endorsed on the writ.
Particulars to be filled in by the wasil baqi nawis or other officer.
1. Name of peon.
2. Date of issue of writ.
3. Date fixed for its return.
(The above to be entered before service of the writ).
4. Date on which the writ was returned.
5. Revenue paid … … Rs.
6. Talbana paid … … “
7. Revenue due … … “
8. Talbana due … … “
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 of due as talbana fee, amounting to a total sum of Rs. on or before the
Signed
Revenue Officer.
4. Period within which to be returned - The person receiving the writ is held responsible for its return within six days from the date of issue, and may be entrusted with any number of writs which he can serve without exceeding this period.
5. Rate of talbana - A separate writ, warrant or other coercive process shall issue for each defaulter except in the case of those who are jointly responsible for the payment of the arrears, when a joint process shall issue. For the service of every writ, warrant or other process for the collection of revenue under Chapters VI and VII of the Punjab Land Revenue Act, a charge of rupee 1 shall be made where the revenue involved is more than Rs.5/- and annas 12/- where the revenue valued is Rs 5/-or less. This rule applies to processes issued for the recovery of sums recoverable as arrears of land revenue (e.g. income tax), as well as to processes issued for recovery of land revenue proper.
6. Recovery of arrears -The procedure for the recovery of arrears on the application of village headmen (under section 97 of the Punjab Land Revenue Act) is laid down in rules 64 and 66 of the Land Revenue Rules.
7. Talbana fee when process is issued on application of village headmen -Where a process is issued on the application of a 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 98(a) of the 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.
8. 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 the two instalments, and the first instalment is not paid punctually, a writ should issue at once unless the tehsildar had good reasons for delaying. The common practice of allowing three days’ grace before the issue of such writs is suitable 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.
9. Processes for collection of land revenue - Writs, warrants and other processes for the collection of revenue under Chapters VI and VII of the Punjab Land Revenue Act, shall ordinarily be served through the agency of the tehsil chaprasis and the fees recovered will be credited to Government, but the Collector may, if necessary, employ additional chaprasis either on service of processes or on ordinary district work.
Such additional chaprasis shall be purely temporary establishment at a fixed pay, which shall be the same as that of the ordinary chaprasis of the tehsil in which they are employed. The power to sanction employment of temporary additional chaprasis either for the service of processes or for ordinary district work is delegated to Collectors under serial No.23 of paragraph 20.6 of the Book of Financial Powers, subject to certain limitations. The annual expenditure on such establishment shall be charged against budget head ‘25-General Administration-E-District Administration-General Establishment.’
10. Defaulters and lambardars must pay in person - Arrears of revenue may not be realized from defaulters and brought to the tehsil by talbana or other low-paid peons. Such a practice is liable to lead to abuse. 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.
11. 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 the writs and warrants required and bring to the notice of the Collector and delay in the transmission of the statement required from tehsildars in the next paragraph. Before issuing the writs 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 :
Year.
Date of order of issue.
Tehsil.
Number and kind of process.
Serial Nos., i.e., from to
Date of despatch.
He will send with each despatch any extract of the entry made. This extract the tehsildar will sign and return.
11-A. Stock register of coercive processes to be kept at sadr by the sadr wasil baqi nawis.
District _____________________
Year _______________________
Month | Kinds of process | Previous balance | Receipts during the month | Total of columns 3 and 4 | Disbursed during the month | Balance in hand |
---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 | 6 | 7 |
12. The same - The Tehsildar will maintain a register in the following form with separate pages for (1) writs, (2) warrants of attachment, (3) warrants of arrest, (4) warrants of sale of movable property :--
1 | 2 | 3 | 4 | 5 | 6 | 7 |
---|---|---|---|---|---|---|
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 |
8A | 8B | 9 | 10 | 11 | 12 | 13 |
---|---|---|---|---|---|---|
AMOUNT OF ARREARS |
Talbanadue | Talbanapaid with date | Date fixed for return of process | Date on which returned | REMARKS | |
For which process issued | Recovered (with date) | |||||
At the end of the month he will enter the totals of column 9 in the running register and will forward to the Collector with the hal tauzi a combined statement in the following form :--
Detail | Number issued with serial numbers of forms used in the case of 1 (writs) and 2 (warrants of attachment) | Talbanacharged |
---|---|---|
1. Writs … 2. Warrants of attachment … 3. Warrants of arrest … 4. Warrants of sale … 5. Total … |
From line 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.
In the first week of October each year, the tehsil wasil baqi nawis will return unused form of writs and warrants to the sadar wasil baqi nawis for check and re-issue.
13. Receipts, how budgeted - Receipts are budgeted for in the ordinary land revenue budget. Allotments will be distributed by the Financial Commissioners among the five divisions and by Commissioners among the districts in their divisions, the Financial Commissioners and the Commissioners having authority to direct reappropriation between divisions and districts, respectively.
14. Talbana how credited - All talbana receipts will be credited direct to Government without any deduction under the head “Land Revenue-Miscellaneous.” This rule applies even if the recoveries are made on account of income-tax or other demands recoverable as land revenue.
15. Cancelled.
B – Arrest and detention (paragraph 522, L.A. Manual)
16. The form of warrant o arrest is here given :--
FORM OF WARRANT OF ARREST UNDER SECTION 69(1) OF THE PUNJAB LAND REVENUE ACT, 1887
To Peon (or other officer)
Land revenue … …
Rates and cases … …
Other items realizable as land revenue
Total … …
WHEREAS , resident of tehsil ,district , is a defaulter on account of an arrear of revenue that has accrued as shown in the margin, this is to command you to arrest the said defaulter and bring him before me with all convenient speed: 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.
17. Jail -The following forms shall be used for committing a revenue defaulter to jail and for his release therefrom : --
WARRANT OF COMMITTAL OF DEFAULTER TO JAIL UNDER SECTION 69(3) OF THE PUNJAB LAND REVENUE ACT, 1887
IN THE COURT OF THE COLLECTOR _____________________ DISTRICT
CASE No. __________________ of 19.
To
THE OFFICER IN-CHARGE OF THE JAIL AT _________.
WHEREAS ________________, son of _________________, caste __________________ resident _______________, 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.
Rs. on account of diet allowance at the rate of ______________ annas per diem, are sent with this warrant.
FINANCIAL COMMISSIONER’S OFFICE, PUNJAB
CORRECTION SLIP No.I-S.O. SIMLA-2, DATED THE 10TH NOVEMBER, 1955.
Standing Order No.29.
Paragraph 14
Add the following at the end :--
But in case of recoveries from loanees of Rehabilitation Department, the talbana will be credited under the head “XLI – Miscellaneous Receipts and account of displaced persons (ix) other receipts pertaining to Relief and Rehabilitation Department (Rehabilitation).”
ORDER FOR THE RELEASE OF A DEFAULTER UNDER SECTION 69(3) OF THE PUNJAB LAND REVENUE ACT, 1887.
IN THE COURT OF THE COLLECTOR _____________________ DISTRICT,
CASE No. __________________ of 19.
To
THE OFFICER IN-CHARGE OF THE JAIL AT _____________________ ___________________, son of _________________, caste __________________ 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, how 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 Collector.
18. Maintenance of defaulter arrested and detained - Any cost incurred for the maintenance of a defaulter who is arrested and detained under Section 69 of the Land Revenue Act should be defrayed for the time from the revenue contingent grant of the district. The amount may be recovered as an arrear as an arrear of land revenue, and on recovery should be credited to Government as a cash recovery.
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.
Soldiers of the Indian Army not to be arrested - The Government of India have directed that no process of arrest or detention shall issue under Section 67 (b)) of the Land Revenue Act against officers or soldiers of the Indian Army.
C – Distress and Sale (paragraph 523, L.A. Manual)
19. The forms of warrants are the following: -
FORM OF WARRANT OF DISTRRAINT UNDER SECTION 70 OF THE PUNJAB LAND REVENUE ACT, 1887
To Kanungo (or other officer whose service counts as superior).
Land revenue … …
Rates and cases … …
Other items
Total … …
WHEREAS , resident of tehsil, ______________district , is a defaulter on account of an arrear of revenue which has accrued as shown in the margin, this is to command you to distrain the movable property and the uncut or ungathered crops of the said defaulter, as set forth in the list hereto annexed or as pointed out to you on the spot, and to hold the same until further orders from me: 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 distraint shall be suspended. This warrant does not authorize you to distrain any of the property mentioned in the proviso to Section 60, part II of the Code of Civil Procedure, * or the following portion of the produce of the land of the defaulter, to wit which has been exempted from liability to sale by order of the Collector.
You are further commanded to return this warrant on or before the day of 19 , with an endorsement certifying the date and manner in which it has been executed or why it has been executed.
Signed
Collector or Assistant Collector, Ist Grade
WARRANT FOR SALE OF MOVEABLE PROPERTY UNDER SECTION 70 OF THE PUNJAB LAND REVENUE ACT, 1887
To
Nazir (or other officer whose service counts as superior)
-------------------------------------------------------------------------------------------
* (Section 60, Part II, of the Code of Civil Procedure, is printed in full on back of the warrant).
THIS is to command you to sell by auction, after giving days previous notice by affixing the same to this office and after making due proclamation the movable property and uncut or ungathered crops distrained under a warrant from this office dated the day of 19 , or so much of the said property as shall realize the sum of Rs. , being the amount of the arrear of revenue still due by_____________________________
You are further commanded to return this warrant on or before the day of 19 , with an endorsement certifying the manner in which it has been executed or the reason why it has not been executed.
Signed/-
Dated Collector or Assistant Collector, Ist Grade
D – Transfer of holding, (paragraphs 524 – 525, L.A. Manual)
20. The form of warrant is annexed.
WARRANT OF TRANSFER OF HOLDING IN RESPECT OF WHICH
AN ARREAR OF REVENUE IS DUE UNDER SECTION 71 OF
THE PUNJAB LAND REVENUE ACT, 1887.
To Kanungo (or other officer whose service counts as superior).
WHEREAS an arrear of revenue has accrued on holding No.in the estate called, tehsil , this is to give notice that the said holding is hereby transferred from , the previous owner of the said holding, to a land owner in the estate in which the holding is situate and not being a defaulter in respect of his own holding, on condition of the said paying the arrears due, to wit Rs.before being put in possession of the holding, you are hereby directed as payment has been made/ on payment by the said holding, and you are hereby authorized to remove any person bound by this warrant who may refuse to vacate the same. This transfer shall have effect till omit.
Signed
Dated Collector
21. Report of transfer . The report of transfers under section 71 of the Punjab Land Revenue Act, 1887 shall be in the following form and shall be forwarded through the Commissioner of the division.:--
Statement of transfer of the rights of defaulters under section 71 of the Punjab Land Revenue Act, 1887
1 | 2 | 3 | 4 | 5 | 6 | 7 |
---|---|---|---|---|---|---|
District | Tehsil | Village | Revenue of kharif- rabi | Name of village headmen | Name of defaulters | Amount of arrears from each defaulter due |
8 | 9 | 10 | 11 | 12 | 13 |
---|---|---|---|---|---|
Name of solvent co-shares 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 | Circumstances which led to the transfer | Commissioner’s remarks |
E. – Attachment of estate or holding
22. Account to be kept by Collector or agent managing land attached under section 72 or section 77 - When an estate or holding or any other immovable property attached under section 72 or section 77 of the Punjab Land Revenue Act is put under the management of the Collector or of an agent, the Collector or agent, as the case may be, keeps 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 arrears, and any instalments of land revenue, cesses or canal water-rate becoming due during such management; and when the management comes to an end a full account is furnished to the person whose property has been attached.
23. The following is the form of warrant prescribed: -
WARRANT FOR ATTACHMENT OF AN ESTATE OR HOLDING UNDER SECTION 72 OF THE PUNJAB LAND REVENUE ACT, 1887
To Kanungo (or other officer whose service counts as superior)
WHEREAS an arrear of revenue has accrued in respect of the estate called owned by , you are hereby ordered to attach holding no. in estate
the said estate/ holding and 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
This attachment shall have effect for years from the commencement of the ensuing agricultural year, unless the arrear be sooner discharged.
Signed.
Dated Collector
F—Annulment of assessment (paragraphs 529-536, L.A. Manual)
24. Applications for leave to manage direct. A report in the form prescribed below should be submitted by the Collector when applying, under section 73 of the Land Revenue Act for permission to manage the land of a 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 (section 55 of the Act), or on account of arrears due in respect of the land where no proclamation of the annulment of the assessment has been published (section 72).
Form of application for annulment of assessment and management under section 73 of the Punjab Land Revenue Act, 1887, of an estate or holding in
the _____________ district
1 | 2 | 3 | 4 | 5 | 6 | 7 |
---|---|---|---|---|---|---|
Tehsil | Village | Area of land with description | 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 the assessment is annulled |
8 | 9 | 10 | 11 | 12 | 13 |
---|---|---|---|---|---|
Date of proclamation and annulment of assessment | Date of order for holding under direct management | Date of report to Commissioner | Circumstances which led to the annulment of the assessment | Commissioner’s remarks | Order of Financial Commissioner |
In all estates or portions of estates held under direct management, a jamabandi should be prepared for each harvest, as soon as possible after sowing time, showing the area under crops, the names of cultivating occupants with the rent paid by each and a tirij should afterwards be drawn out at the time of collections. A monthly account of collections will be submitted at the close of the month, in which the first instalment falls due, and of each following month until the collections for the harvest are complete. None will be prepared for the last month of the years, an annual statement of demands, collections and balances being submitted instead.
All estates or portions of estates held under direct management, whatever may be the cause of their being so held will also appear in the annual statement of holdings under direct management, submitted by Collectors through the Commissioner to the Financial Commissioner.
Jamabandi asamiwar of lands held under direct management in
tehsil ___________district ____________, for the year ________ 19_____.
CASH RENTS | ||||||
No. | Name of estate | Name of holder | Area of holding | Description of crops | Rate of payment | Amount |
Cesses, etc. | Village expenses | Total demand | REMARKS |
(Here state the allowances payable to persons dispossessed of beneficial interests) |
NOTE: If it is necessary to make collections in kind or by appraisement, the jamabandi can not be submitted until the actual demand is determined, and this and he following forms must be modified to adapt them to the mode in which collections are made.
Monthly asamiwar collection report of lands held under direct management in village ______________, tehsil _______________, for the month of ___________ 19 ______
REVENUE ASSESSMENT FOR THE YEAR | |||||
---|---|---|---|---|---|
No. of holding | Name of holder | Area of holding | Land revenue | Cesses and village expenses | Total |
DEMAND | ||||||
---|---|---|---|---|---|---|
Balance due on account of past instalments | Current instalments | Total | Collection | Balance | Credited to existing future demand | Surplus collection for future demand |
Tirji asamiwar of lands held under direct management in tehsil ……………
district …………………………. for the year 19 …………..
Season Kharif | ||||||||
---|---|---|---|---|---|---|---|---|
No. | Name of estate | Name of holder | Area | Rate of demand | Amount | Cesses | Village Expenses | Total |
Season Rabi | |||||||||
Area | Rate of demand | Amount | Cesses | Village Expenses | Total | Total of year | Collection | Balance | Remarks |
Annual statement of demand, collections and balances of lands held under direct management in the village of …………………………. tehsil ………….. for the year ………… 19 ………
REVENUE FOR THE YEAR | |||||
---|---|---|---|---|---|
No. of holding | Name of holder | Area of holding | Land revenue | Cesses and village expenses | Total |
Collection | Balance | Remarks |
---|---|---|
(Here state allowance to persons dispossessed of beneficial interests) |
25. Application for authority to farm - When the assessment of any land has been annulled, and the Collector desires to let it in farm, under Section 73(3) of the Punjab Land Revenue Act, the proposal should be made in the following form: -
Statement of a farming lease proposed for sanction, under Section 73(3) of the Punjab Land Revenue Act, 1887, 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 proposed farm |
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 is annulled | Date of order for annul-ment of assess-ment | Date from which the proposed farm will take effect | Date of payment of arrears by farmer | Date of report to Commissioner | Circum-stances which led to the annul-ment of the assess-ment | Commissioner’s remarks | Orders of Financial Commissioner |
26. Security to be demanded from farmer under Section 73 - The farmer is required to give good security, amounting to not less than two-thirds of the annual demand, for the punctual payment of the annual sum at which the estate is farmed and for the fulfilment of the other conditions of the firm.
27. Right of survivorship when farm is held by several persons - If there be joint farmers and any of them die, the farm must be continued to the survivor or survivors, unless it be otherwise provided in the engagement.
28. Persons disqualified from being farmer or surety - No female, minor, resident of an Indian State, or public servant, can be accepted as farmer or as surety for a farm of an estate or holding let in farm under Section 73.
29. Terms of farmer’s engagement - The engagement of the farmer contains the following conditions :--
(i) That nothing inconsistent with good husbandry 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 of the last survivor of the 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 authorized 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 relinquished by the farmer with the previous consent of the Financial Commissioner, and not otherwise.
30. 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 the 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 the remainder of the original term or, with the previous consent of the Financial Commissioner, the estate may be re-settled with the proprietors, on their satisfying any arrear which may remain due from them.
G – Sales of land or other immovable property
(paragraphs 537-538, L.A. Manual)
31. Application for sale - Proposals to sell land or other immovable property, under Section 75 or Section 77 of the Punjab Land Revenue Act, should be made in the following form :-
Statement of land or houses proposed to be sold for arrears of revenue.
District | Tehsil | Village | Name of proprietors and nature of tenure | *Detail of property proposed for sale | *Amount of land that will be left to defaulter after sale of the property detailed in column 5 | Revenue demand, if any, of the property proposed for sale |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
In columns 5 and 6 the areas, in addition to any local measures, should be expressed in acres and decimals of an acre.
Particulars of Balance | Particulars of steps taken to realize amount of the balance | Particulars of persons having right of pre-emption and incumbrances, or contracts affecting the property | Reasons for pro-posing the sale and remarks by Collector | Remarks by Commissioner | Orders of Financial Commissioner | |||
Year | Month of instalment | Amount | Total | |||||
8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 |
32. Proposals for sale - Proposals to sell land to other immovable property under Section 75 or section 77 of the Punjab Land Revenue Act, should only be submitted when all other processes prove to be ineffectual. As a preliminary to the proposals for sale the Collector should in particular, explore the expedients provided in section 72 or section 73. An offer can be made to a person for five years under section 72, and for 15 years under section 73, on terms which will cover land revenue for those years plus arrears. When submitting proposals for sale in the form prescribed in paragraph 31, it should be explained why action under section 72 or section 73 is not possible.
33. The forms of proclamation and certificate of sale are given below:--
WHEREAS an arrear of revenue amounting to Rs. , has accrued in respect of the estate named , and the sanction of the Financial Commissioner holding No. in estate
has in his Revenue Secretary’s letter No. , dated , been given, under section 75 of the Punjab Land Revenue Act, to the sale of the immovable property detailed in the annexed schedule for the recovery of the said arrears, this is to give notice that the said immovable property will sold by auction at , on the day of 19 , at o’clock. Land revenue amounting to Rs. per annum is assessed on estate . Any person payable in respect of the said holding
tending to claim a right of pre-emption must, on pain of forfeiting the right, give notice of his intention to me on an office day before that fixed above for the sale.
The sale will be made subject to the provisions of section 70/ section 79(d) of the Punjab Land Revenue Act, 1887 and the following encumbrances, grants, contracts or rights of occupancy are specially saved by orders of the Financial Commissioner , viz. have been ascertained to exist in respect of the property
Signed.
Dated Collector
I,__________________, Collector of _______________________, hereby certify that____________________, resident of _______________, tehsil_________, district______________________, has been declared the purchaser at sale by public auction on the_______________day of ______ 19_______, of ____________sold for recovery of an arrear due in respect thereof /of, and that the sale has been duly confirmed by the commissioner under section 92 of the Punjab Land Revenue Act, 1887.
[To be added when the land is sold for an arrears due in respect thereof.]
The following encumbrances, grants, contracts and rights of occupancy specified in the proclamation of the sale are specially saved by order of the Financial Commissioner under section 76, sub-section (2), clause (c), of the said Act, viz. –
This certificate is granted under the provisions of section 95 of the Punjab Land Revenue Act, 1887,
Signed.
Dated Collector.