2. SOME BASIC DEFINITIONS
ARREAR (u/s 67 a): land revenue not paid on the
date when it falls due. {it is the amount}
DEFAULTER (u/s 67 b): Person who fails to pay
revenue on due date u/s 66 of the Act. {it is the
person who failed to give the amount}
DEFAULTING ESTATE: It is the estate/property in
respect of which the amount has not been paid.
3. HOW TO RECOVER THIS ARREAR?
PENALTY u/s 68: In this case, notice to be given by
DC or Sub-divisional officer or Tahsildar depending
on where the land is situated.
ATTACHMENT AND SALE OF MOVABLES (u/s
69)
ATTACHMENT OF DEFAULTING ESTATE (u/s 69
A, 69 B)
SALE OF DEFAULTING ESTATE (u/s 70-88)
ANNULMENT OF SETTLEMENT (U/s 90)
SALE OF IMMOVABLE PROPERTY OTHER
THAN DEFAULTING ESTATE (u/s 91)
4. SALE AND ATTACHMENT OF MOVABLES
(U/S 69)
Procedure is same as under Code of Civil Procedure,
1908
Necessary wearing apparels, implements of husbandry,
tools of artisans, materials and other buildings belonging
and occupied by agriculturist and cattle and seed grain
necessary to earn livelihood cannot be attached.
5. ATTACHMENT OF DEFAULTING ESTATE
(U/S 69 A AND 69 B)
Sanction of Government is needed.
After attaching and collecting surplus profit the
current revenue to be paid and then the arrear can
be discharged.
If it continues for more than 5 years, again sanction
of government needs to be taken and in case of
religious institution (u/s 69 B) it is 2 years.
It should include cost of attachment, government
dues, discharge the arrear and surplus to be paid
for daily worship after taking security.
6. SALE OF DEFAULTING ESTATE
(U/S 70-88)
A. Restriction on such sale (Both “permanently settled
estate” and “estate in which settlement holder has a
permanent, heritable and transferable right of use and
occupancy” can be sold but the latter depends on DC
opinion that it will not be sufficient to get the revenue
even after selling his movables.)
B. Effect of sale of a defaulting estate (sold free from all
encumbrances u/s 70)
C. Procedure for sale of a defaulting estate (u/s 72-89 it
has 9 steps): notice, proclamation, stay of sale,
auction sale, payment, setting aside under special
circumstance, finality of sale, delivery of possession
and application of sale proceeds.
7. SALE OF PROPERTY OTHER THAN
DEFAULTING ESTATE
(U/S 91)
Order 21 of CPC to be followed.
(Steps- sale proclamation, sale after 30 days, 25% of the
amount needs to be submitted and rest within 15 days)
When estate is sold for its own arrear section 70 applies
but when estate is sold not for its own arrear section 91
applies
8. ANNULMENT OF SETLEMENT
(SECTION 90)
It does not apply to PSE in perpetuity
All encumbrances except tenure created bonafide
and rent not less than revenue assessed becomes
void.
After reversion, the land becomes sarkari again and
can be resettled.
