Kerala revenue recovery act 1968
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Kerala revenue recovery act 1968

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To be poor is not a sin in this land of poverty...........PPT on Kerala Revenue Recovery Act uploaded by T J Joseph Mob=9447464502

To be poor is not a sin in this land of poverty...........PPT on Kerala Revenue Recovery Act uploaded by T J Joseph Mob=9447464502

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Kerala revenue recovery act 1968 Kerala revenue recovery act 1968 Presentation Transcript

  • rr
    • Revenue Recovery
    • Presented by
    • T. J Joseph.Deputy Tahsildar,
    • Staff Trainer,ILDM & IMG
    • .
    They Expect MORE…….
    • Do things differently………………………
    RR is team work
  • Revenue Recovery falls under the State List
    • list(Schedule VII –List –II)
    • 43-Public Debt of the State
    • 45- Land Revenue including the Collection Of Revenue
  • Revenue Recovery
    • Revenue Recovery means the realisation of Public Revenue due on land from the defaulter under RR act.
  • Revenue Recovery
    • ACT
    • &
    • RULES
  • rr
    • Kerala Revenue Recovery Act-1968
    • 87 sections
  • Defaulter
    • A person from whom the public revenue due on land is due,and includes his surety.
  • Defaulter
    • Arrears can be
    • realised from
    • the legal representative
    • of the defaulter
  • S2 .Public Revenue Due on Land
    • The land revenue charged on the land includes all other taxes,fees. Cesses on land .
    • S-68 - All sums due to Govt.
    • S-71 - All sums due to any institution notified under the Act.
  • Revenue Recovery
    • Appointed day
    • 15-12-1968
  • Revenue Recovery
    • COLLECTOR
    • District Collector
  • S.2c -COLLECTORS
    • DC….ADM...AC…RDO
    • Dy Collr(RR)
    • Dy Collr(TWWF)
    • Dy Collr(KFC)
    • Dy Collr(HB)
  • S.72-Authorised Officers
    • Dy Tahsildar (RR)
    • VO/RI
    • Time Management is Life Management.
    Delegate effectively and only to those who have sufficient competencies.
  • Revenue Recovery
    • S-3 -Public Revenue
    • due on land shall be
    • the first charge
    • on the land.
  • Revenue Recovery
    • S-4 -Public Revenue due on land is to be paid on or before the day which fall due.
    • Demand date will be date of arise of actual demand or date of service of DN which ever is earlier.
  • Mode of Revenue Recovery.
    • Attachment and sale of the movable property.
    • Attachment and sale of the immovable property.
    • By appointing an agent for the management of immovable property
    • Arrest and detention in prison
  • Revenue Recovery is a TEAM WORK
    • LRC.
    • Collectorate.
    • Taluk.
    • Village.
    • COLLECTORATE
    Monitoring- RR
  • Procedure in Collectorate-1
    • District collector accepts 2 copies of the RR requisition in form 24. from the requisitioning department.
  • Procedure in Collectorate-2
    • District collector issues Revenue Recovery Certificate (RRC)in form 25. Authorising the tahsildar to collect the arrears.
  • Procedure in Collectorate-3
    • The RRC along with one copy of the requisition is sent to Tahsildar.
    • One copy of the requisition is kept in collectorate file.
  • The RRC and requisition reaches Taluk Office
    • TALUK OFFICE
    Monitoring- RR
  • Procedure in Taluk Office-1
    • The Tahsildar accepts the RRC and 4 copies of the demand notice in form -1 ( section.7 notice to attach the movable) is prepared
    • The demand notice is approved by Deputy Tahsildar (RR)
  • Procedure in Taluk Office-2
    • The Tahsildar accepts the RRC and 4 copies of the demand notice in form-1 (section7 notice to attach the movable) is prepared.
    • The demand notice is approved by Deputy Tahsildar (RR).
  • Procedure in Taluk Office 4
    • 3 copies of the notice is sent to V.O and he is authorised to collect the dues. One copy Kept in the RR file . Also necessary entries are made in the RR Registers.
    • VILLAGE OFFICE
    Monitoring- RR
  • Procedure in Village Office
    • V.O accepts 3 copies of the demand notice and necessary entries are made in the RR ledger.
    • 2 copies are handed over to the villageman for serving upon the defaulter .One copy is kept in the v.o.
  • Mode of Remittance
    • In lump or Instalment
    • Upto Rs 15000- Dist Collr
    • Above Rs 15000- Govt.
    • If instalment is defaulted arrear should be realised in lump.
  • Mode of Remittance
    • RR steps may be kept pending for a period of 30 days from the date of issue of a stay card.
  • Items to be realised
    • 1.Actual arrear.
    • 2.Interest.
    • 3. DN fee-Rs 2/-
    • 4.Collection Charge.
    • 5.Cost-
  • S-6 Interest to be realised
    • @ 12%
    • or
    • amount shown in the requisition.
  • Collection Charge
    • 1.@ 5% upto Rs 5 lakhs.
    • 2.@ 7.5% above 5 lakhs.
    • Collection charge
    • should be realised
    • from the defaulter
  • Essential pre conditions of RR
    • 1There should be assessment of dues as a certain amount.
    • 2.No RR steps could be taken for an uncertain amount
    • 3.There should be proper DN
    • 4.The demand should be made only against the defaulter.
  • S.7- Issue of Demand Notice by Collector/AO
    • 1.It should be in Form-1
    • 2.It should contain details of
    • arrear amount
    • Interest and rate
    • Date
    • DN fee,(Rs.2/-)
    • (Generally DN is signed by…………….)
  • S.7- Mode of Service of Demand Notice
    • 1.By serving the DN to the defaulter.
    • 2.By serving the DN to the Adult Male member of his family.
    • 3.By affixing the outer door of his usual place of Residence.
    • 4. By Registered Post .
  • FIELDWORK -
    • Service of notice.
    • The village man serve the notice to the defaulter or adult male member of his/her family by getting acknowledgement in the served copy
    • The VM also put his signature in the served copy.
  • The Served copy.
    • It may contain following .
    • 1.The signature of the recipient.
    • 2.The signature of the VM/date.
    • 3.A brief route map.
    • 4.FIR-Assets of the defaulter.
    • Business of the defaulter.
    • Phone No/Ration card/pass book.
    • details. Etc.to be entered in the RR ledger
    • Do a little bit more than you get paid for.......
    • GO…….
    • Extra Mile.
    Monitoring- RR
  • Be result oriented rather than task oriented.
    • “ How can I add value to what
    • I am doing….”
    • Eliminate your
    • competition……
  • Go ….EXTRA MILE Do a little bit more than what you get paid for.
    • Communication.
    • Records.
    • Procedures.
    • Events.
    • Think….
    • Differently
    Monitoring- RR
  • Think differently
    • Result………..
    • Action…………….
    • Feelings……………
    • Thoughts …………..
  • Attitude
    • Employees can be the Biggest asset or biggest liability of an organisation.
  • The Extra Mile VO
    • 1.Can work without supervision.
    • 2.Do things differently.
    • 3.Take RISK and accept responsibility.
    • 4.GOOD Team Leader.
    • 5.Result oriented rather than task oriented.
    • 6.Punctual and considerate.
    • 7.Sees answer for every problem.
    • 8.Cheerful and courteous.
    • 1
  • S.7- Issue of Demand Notice and attachment of movable.
    • RR act does not allow delay in attachment of movables after the service of DN.
    • Form-1 Demand notice is for
    • IMMEDIATE payment
  • S.8- Attachment of movable.
    • 1.Attachment shall be done by actual seizure.
    • 2.Attachment shall be in the presence of 2 persons in the locality.
    • 3.Copy of the mahazar and details of the place in which attached article kept shall be handed over to the defaulter.
    • Prioritise your work.
  • Attachment should be made only after sunrise
  • ATTACHMENT SHOULD BE MADE BEFORE SUNSET.
  • GIVE PRIORITY
  • Stay away from Negative Influences.
  • S.10- Exempted items.
    • 1.Ordinary wearing apparel.
    • 2.Tali/wedding ring and ornament used for ritual usages.
    • 3.Minimum articles used for poojas/worship.
    • 4.Agricultural tools.
    • 5.Tools of artisans.
    • 6. Articles notified by Govt .
  • S.10- Exempted items.
  • ATTACHMENT
    • TIME-
    • Appear as a Team.
    • Body language.
    • 4. Procedures.
    • 5. Suitability of articles.
    • 6. Quantity.
    • 1
  • TOUGH DEFAULTER
  • TOUGH DEFAULTER
    • TEAM WORK
    • MULTIPLE ATTACK
    • SERVE &ATTACH
    • AVOID DELAY.
          • sistance to change
    Arrest>>.
  • S.12-13 .Sale of Movable attached.
    • 1.Attachment is made by VO, But sale is conducted by officer authorised by tahsildar( not below the rank of RI).
    • 2.There should be 15 days notice in form No-2 before sale .
    • 3. Valuation to be done by concerned dept.
  • S.14-16- Sale of Movable attached.
    • 1.The property shall be paid for in ready money.
    • 2.Excess amount if any, shall be paid to the defaulter
    • 3.If the arrear amount is paid by the defaulter before sale, the property shall be released.
  • S.17- attachment of growing crops.
  • S.17- attachment of growing crops.
    • 1.Affix demand notice on the land on which crop grown.
    • 2.Sale can be conducted only when crops are ripe.
    • Valuation to be done by Agriculture Officer.
  • S.18- attached articles.
    • Attached
    • articles
    • should not be
    • used.
  • S.20.Attachment of Debt or Share.
    • Debts/Share,Decree, Bank Account DD/Cheques etc can be attached.
    • Issue of prohibitory order in form.3
    • Notice of attachment in form 4.
  • S.20.21Attachment of Debt or Share .
    • Debts/Share,Decree, Bank Account DD/Cheques etc can be attached.
    • Issue of prohibitory order in form.3
    • Notice of attachment in form 4.
    • Attachment of share in movable property- notice in - form5
    • Gratuity and PF cannot be attached
  • S.20.26Some Other notices.
    • 1.Attachment of property in custody of court or public officer- form-6.
    • 2.Attachment of Partenership property- Form-7.
    • 3.Attachment of rent- Form-8.
    • 4.Attachment of negotiable instrument- Form-9.
    • ATTACHMENT OF LAND
    7
  • S-36 Attachment of immovable.
  • S.34-Attachment of LAND .
    • The Demand Notice should be in form-10.
    • Attachment Notice should be in form-11.
    • 3. The date of service of form- 11 will be the date of attachment .
  • S-36 Publication of Notice.
    • 1.In the property
    • 2.Village Offfice.
    • 3.LSG.
    • 4.In the Gazette or one or two local news papers at the discretion of Collector.75(2)
    • 5.One copy to SRO.
    • 1.The served copies of the DN should not be kept in village office……it should be returned to tahsildar along with details.
    • 2.The RR/court attachment details may be noted in the TP register .
  • S-37-38 Management of Property attached
    • Appointment of Agent- Form.12
    • Notice to assumption of Management- Form.13
    • Order of withdrawal of attachment- Form.14
  • S43- attachment of BUISINESS
    • Order from district collector is required
    • Attachment notice - Form.15
  • S49- Sale of Land Attached.
    • 1.Obtain Valuation from concerned depts.
    • 2. 30 days Notice of Sale- Form16
    • 3.Notice shall be in English and Local language
    • 4. Publish it in Land, V.O, LSG and send one copy to Requisitioning authority.
    • 5.Obtain valuation and mahazar.
  • S50- Sale of Land Attached. Sale Shall be in Public Auction.
    • 1.Form 16 Notice shall be at least 30 days before the date of sale.
    • 2.If there is no bid or the bid amount is insufficient , sale can be postponed to another date not later than
    • 60 days.
  • S50- Sale of Land Attached.
    • BOUGHT IN LAND.
    • 1.If there is no bid , the property may be purchased on behalf of Government for a nominal amount of Rs.1
    • 2.If the bid amount is less than the arrear amount and cost…………?
  • Time limits.
    • S.7 demand notice 0 days.
    • S.12 sale notice 15 days.
    • S.15 purchase amount 0 days.
    • S.34 demand notice 10 days.
    • S.49 purchase amount 30 days.
    • S.49 adjournment of sale 60 days.
    • S.52 set aside of sale 30 days.
    • S.53 set aside of sale 30 days.
    • S.58 1-2 years.
    • S.65 period of remittance . 30 days .
  • S52- Set aside of Sale.
    • Any person claiming an interest on the land auctioned can apply to set aside the sale within 30 days from the date of sale, by depositing
    • A sum equal to 5% of the sale amount.
    • A sum equal to the arrear+interest+cost.
  • S53- Set aside of Sale.
    • Any person complaining material irregularity or mistake shall
    • furnish complaint with proof
    • within 30 days from the
    • conduct of sale
    • to set aside the sale.
  • S53- Set aside of Sale.
    • Any person complaining material irregularity or mistake shall furnish complaint with proof within 30 days from the conduct of sale to set aside the sale.
  • S53- Set aside of Sale.
    • Sale can be set aside only after due notice to the auction purchaser..
    • The purchaser has to remit 15% of the sale amount immediately after the auction and balance
    • within 30 days.
    • If the purchaser fails to remit the amount in time it shall be resold at his expense. He will be answerable for the loss in the resale.
  • S54- Confirmation of Sale.
    • After auction, Tahsildar should send the file to RDO for confirmation of sale.
    • I f the sale is not confirmed the deposit amount/purchase money should be returned to the auction purchaser.
    • Cerificate of sale in form 18 should be issued to the purchaser if the sale is confirme. A deed may be executed if the purchaser desires.
    • ARREST & DETENTION
    RR
  • S.65.ARREST & DETENTION .
    • No ARREST in case of
    • 1.A woman.
    • 2. A minor.
    • 3.Person of
    • unsound mind.
    • 4. A surety.
  • S.65.ARREST & DETENTION .
    • No ARREST in case of
    • 1.A woman.
    • 2. A minor.
    • 3.Person of unsound mind.
    • 4. A surety.
    • BARRIERS
    Monitoring- RR
  • RR -- a blend of tradition and modern style
  • Mere paper work will not yield the desired results
    • 1xc
  • 1. Lack of TEAM WORK
    • LRC.
    • Collectorate.
    • Taluk.
    • Village.
  • 1. Lack of TEAM WORK
    • Collectorate- H D C
    • 2. Taluk - H D C
    • 3 . Village - V V C
    • Born to WIN……………
    • ……… Conditioned to Lose.
  • T ogether E veryone A chieves M ore
    • Collectorate- H D C
    • Taluk. - H D C
    • Village- - H H H
    • Team work divides the task and double the success………..
    • …… Telephone is the most Powerful tool.
  • 3. ineffective communication.
    • Collectorate- H D C
    • Taluk. - H D C
    • Village- - H H H
    • Telephone is
    • the most
    • Powerful tool.
    • 1
  • ineffective communication.
    • 1
  • communication. KISS
    • Correspondence.
    • MAHAZAR.
    • Statement of Facts.
    • 4.SKETCH.
    • 5.Minutes.
    • 6.Circulars
    • 7.Endorsements.
    • 1
  • 3. WRONG GOALS.
    • Lack of accountability-contribution.
    • Beyond DOM.
    • Pessimistic Attitude.
    • Fear of failure/success .
    • Procrastination.
    • 1
  • Fix your target.
  • 4. STAY.
    • Court Stay.
    • Government stay.
    • Appellate stay.
    • ……… ..GO EXTRA MILE
    • 1
  • 5.INEFFECTIVE conferences .
    • Conferences should be SMART
    • S - Specific.
    • M - Measurable.
    • A - Achievable.
    • R - Realistic.
    • T - Time bound.
    • ………… ensure continuous follow up action .
    • 1
  • 6. Wrong Tools-DCB
    • The DCB Clerk has
    • a crucial role to play.
    • 1.He is the custodian of
    • information.
    • 2.He has the
    • responsibility to
    • communicate.
    • 1
  • inaccurate DCB
    • The DCB Clerk has
    • a crucial role to play.
    • 1.He is the custodian of
    • information.
    • 2.He has the
    • responsibility to
    • communicate.
    • 1
  • www.fanthomas.fr.st DCB STATEMENT .
  • 5. conferences.
    • Conferences should be SMART
    • Start the conference by reviewing minutes of the previous conference.
    • 1
  • 5. conferences.
    • Conferences should be SMART
    • Use the right tool for review.
    • 1
  • 5. conferences.
    • Conferences should be SMART
    • Give permission to perform special task.
    • 1
  • 5. conferences.
    • Conferences should be SMART
    • Fix target.
    • 1
  • 5. conferences.
    • Conferences should be SMART
    • Write the minutes in a register.
    • 1
  • 6.Poor Inspection Mechanism.
    • Effort is important,
    • but knowing where to make an effort makes all the difference!
  • Inspection.
  • 7. Inspection.
    • No Specific Goals.
    • Weak Inspection Mechanism.
    • Wrong tools.
    • Poor follow up action.
    • 5. Lack of Team work.
  • 7. Poor maintenance of Records.
    • Registers.
    • Files.
    • Stock file/dcb/minutes etc.
    • 1
    Register of movables attached Register of land attached RR Ledger.
  • 8. Weak Leadership.
    • Supervision.
    • Co ordination.
    • Support.
    • Protection.
    • 1
  • S.65.ARREST & DETENTION .
    • Hearing notice from DC- - Form-19
    • Warrant of ARREST
    • After 30 days. -Form20
    • Order of detention =Form-21
    • Order of release - Form-22
    • RR Requisition - Form-24
    • RR Cerificate - Form-25
  • POWER OF REVISION
    • 1.Against the action by Collector
    • - CLR (83-1)
    • 2.Against the decision of CLR
    • _ Government(83-2)
  • Success comes to doers, not observers.
  • Thank you.
    • T.J JOSEPH.
    • ADHIKARATHIL.
    • S.H MOUNT P.O
    • KOTTAYAM.
    • Pin-686006
    • MOB-9447464502