KARNATAKA LAND REVENUE (SURCHARGE) ACT, 1961
13 of 1961
8th JUNE, 1961
STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 13 OF 1961 Karnataka Gazette, Extraordinary, dated 14-4-1961 It has become very necessary to augment the resources of the State to finance the Third Five Year Plan. While the rates of other taxes have been raised several 1. Repealed by the Karnataka Act No. 22 of 2000, w.e.f. 29-11-2000 times, the rate of assessment on land has remained unchanged for a long period. Added to this, the prices of agricultural produce have increased considerably. The revision settlement is overdue in all parts of the State, except South Kanara District and a few taluks of Raichur District. Government have taken steps for revision settlement. The work relating to revision settlement is in progress in 58 taluks in the State. The process of settlement is likely to take a long time. Further, in the Hyderabad Area and in Madras Area, special assessment and surcharge are being levied. Therefore, there is justification and need for the levy of surcharge on land revenue throughout the State on a uniform basis. In the case of taluks, which are overdue for resettlement, a higher rate of surcharge is proposed to be levied. This higher percentage of surcharge will be in force until the revision settlement is completed and the revised rates are levied. The surcharge collected under this law is proposed to be earmarked for minor irrigation works and improvement of rural communication. The present staff in the Revenue Offices will attend to the work of enforcement of this law, and no additional expenditure from the Consolidated Fund of the State is expected to be incurred on this account.
An Act to provide for the levy of a surcharge on land revenue in the State of Karnataka. Whereas it is expedient to provide for the levy of a surcharge on land revenue in the State of Karnataka. Be it enacted by the Karnataka State Legislature in the Twelfth Year of the Republic of India as follows:
Section1 Short title, extent and commencement
(1) This Act may be called the Karnataka Land Revenue (Surcharge) Act, 1961.
(2) It extends to the whole of the State of Karnataka.
(3) It shall be deemed to have come into force on the first day of April, 1961.
Section2 Definitions
In this Act, unless the context otherwise requires,
(1) "Landholder" includes all holders of land subject to the payment of land revenue to Government, and "land held" refers to the lands in respect of which a landholder is liable to pay land revenue;
(2) "Land Revenue" means all sums and payments received or claimable as land revenue or as judi, jodi, quit-rent, kattubadi or other amount of like nature, by whatever name called, by or on behalf of Government from any person on account of land held by or vested in him and includes water cess, water rate or irrigation cess payable to the Government for water supplied or used for the irrigation of land 11. The words "where such cess or rate does not exceed fifteen rupees per acre" omitted by Act No. 31 of 1963 and shall be deemed to have come into force w.e.f. 1-4-1962. [x x x x x], but does not include any other cess or surcharge payable on land revenue;
(3) "Revenue Year" in respect of any area of the State means the year for which land revenue is payable in that area under any law, usage or custom having the force of law;
(4) "Surcharge" means the surcharge 22. The words "and additional surcharge" omitted by Act No. 1 of 1963 and shall be deemed to have come into force w.e.f. 1-4-1962. [x x x x x] on land revenue levied under Section 3.
Section3 Levy of surcharge
33. Sub-section (1) substituted by Act No. 1 of 1963 and shall be deemed to have come into force w.e.f. 1-4-1962.
(1) Notwithstanding anything contained in any contract, grant or other instrument or in the Karnataka Land Revenue Code, 1888 (Karnataka Act IV of 1888), or any other corresponding law or orders having the force of law in any area of the State, every landholder liable to pay land revenue to the Government in respect of any land held by him shall pay for the revenue years 1962-63 and 1963-64 surcharge on the land revenue payable by him for each revenue year in respect of the class of land specified in column (1) of the Table below at the rate specified in the corresponding entry of column (2) of the said Table. Class of land
TABLE
Rate of Surcharge
(1)
(2)
Wet land
One hundred per cent of the land revenue payable in respect of the land.
Garden land
One hundred per cent of the land revenue payable in respect of the land.
Dry land
Seventy-five per cent of the land revenue payable in respect of the land.
Provided that where any land-holder satisfies the Tahsildar of the Taluk in which any dry land held by such land-holder is situated that the dry land held by him in the whole State does not exceed five acres no surcharge shall be payable on the land revenue payable in respect of such dry land.
11.Second and Third provisos inserted by Act No. 31 of 1963 and shall be deemed to have come into force w.e.f. 1-4-1962. Provided further that where water cess, water rate or irrigation cess is less than thirty rupees per acre per annum, the surcharge shall be limited to such amount as to make the aggregate amount payable as surcharge and water cess water rate or irrigation cess, rupees per acre per annum:
Provided also that no surcharge shall be payable
(i) where water cess, water rate or irrigation cess is not less than thirty rupees per acre per annual; or
(ii) in respect of any land for which non-agricultural assessment is payable.
Explanation. Land Revenue remitted shall not be deemed to be land revenue for the purposes of this sub-section.
(2) Notwithstanding anything contained in sub-section (1), no surcharge under the said sub-section shall be payable in respect of any land in any village,
(i) in the merged territories or the merged areas within the Bombay Area, or
(ii) in the Hyderabad Area, if before the date appointed under Section 5 of the Hyderabad (Abolition of Jahgirs) Regulation 1358 F (Hyderabad Regulation LXIX of 1358 Fasli), the village constituted a jahgir as defined in the said Regulation, if on such land. (a) the land revenue payable has not been fixed by a revenue survey and settlement made under the Bombay Land Revenue Code, 1879 (Bombay Act V of 1879), or the Hyderabad Land Revenue Act, 1318 f (Hyderabad Act VIII of 1318 Fasli); and (b) the land revenue payable after remission, if any, is equal to or more than the land revenue and surcharge under sub-section (1)
Section4 Surcharge to be collected to the nearest naya paisa
In the determination of the amount of surcharge payable under this Act, fractions of a naya paisa less than half a naya paisa shall be disregarded and fractions of a naya paisa equal to or exceeding half a naya paisa shall be regarded as one naya paisa.
Section5 Surcharge recoverable as land revenue
The surcharge payable under this Act shall be deemed to be land revenue, and all the provisions of the Karnataka Land Revenue Code, 1888 (Karnataka Act IV of 1888) and the rules thereunder or the provisions of any corresponding law and the rules thereunder shall apply to the payment and recovery of the surcharge as they apply to the payment and recovery of the land revenue due upon the land in respect of which the surcharge is payable.
Section6 Levy of cess or surcharge under other Acts not affected
Nothing in this Act shall affect the operation of the provisions of any other Act and the levy of surcharge under this Act is in addition to, and not in lieu of, any other duty, cess or surcharge that may be levied under any other law for the time being in force.
Section7 Surcharge not to be deemed to be land revenue for certain purposes
The surcharge levied under this Act shall not be deemed to be land revenue for purposes of the Karnataka Village Panchayats and Local Boards Act, 1959 (Karnataka Act 10 of 1959) or any other law, under which any cess on land revenue is levied.
Section8 Filing of declaration
11. Sections 8 to 10 omitted by Act No. 1 of 1963 and shall be deemed to have come into force w.e.f. 1-4-1962. x x x x x.
Section9 Determination of persons liable to pay surcharge
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Section10 Appeal
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Section11 Power to make rules
(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may be made for all or any of the following purposes, namely.
(a) the furnishing of information required for the purposes of this Act;
(b) the production of documents;
(c) the holding of inquiries and the enforcement of the attendance of the persons at such inquires and their examination on oath or affirmation.
(3) In making any rule under this section, the State Government may provide that a breach thereof shall be punishable with fine which may extend to fifty rupees.
(4) Every rule made under this Act shall be laid as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Section12 Repeal and savings
The Hyderabad Land (Special Assessment) Act, 1952 (Hyderabad Act XXXII of 1952), the Madras Land Revenue (Surcharge) Act, 1954 (Madras Act XIX of 1954) and the Madras Land Revenue (Additional Surcharge) Act, 1955 (Madras Act XXX of 1955) are hereby repealed:
Provided that Section 6 of the Karnataka General Clauses Act, 1899 (Karnataka Act III of 1899), shall be applicable in respect of the repeal of the said enactments.
RULE:
KARNATAKA LAND REVENUE (SURCHARGE) RULES, 1961
In exercise of the powers conferred by Section 11 of the Karnataka Land Revenue (Surcharge) Act, 1961 (Karnataka Act 13 of 1961), the Government of Karnataka, hereby make the following rules, namely:
Rule1 Short title
These rules may be called the Karnataka Land Revenue (Surcharge) Rules, 1961.
Rule2 Definitions
In these rules, unless the context otherwise requires.
(a) "Act" means the Karnataka Land Revenue (Surcharge) Act, 1961 (Karnataka Act 13 of 1961);
(b) "Form" means a form appended to these rules;
(c) "Section" means a section of the Act;
(d) "Water cess" includes enhanced water cess levied in accordance with the rules made under the Madras Irrigation Cess Act, 1865.
Rule3 Form of Declaration and notice
(1) The declaration to be furnished by every landholder under Section 8 shall be in Form I.
(2) The notice to the landholder referred to in sub-section (2) of Section 8 shall be in Form II.
Rule4 Manner of service of notice
(1) The notice referred to in sub-section (2) of Section 8 shall be served by tendering or delivering a copy of it to the person on whom it has to be served or if he cannot be found, to some adult member, the service may be effected by affixing a copy of the notice in some conspicuous part of the house, where the person ordinarily resides or last resided.
(2) Notwithstanding anything contained in sub-rule (1), the Tahsildar may direct the service of the notice referred to, by registered post, prepaid for acknowledgement. The postal acknowledgement purporting to contain the signature of the person to whom the notice is so sent, may be deemed to be prima facie proof of sufficient service of the notice on such person on the day on which it purports to have been signed by him. If the postal cover is returned unserved, any endorsement purporting to have been made thereon by the delivery peon or by either an employee or Officer of the Postal Department shall be prima facie evidence of the statement contained therein.
Rule5 Determination of surcharge when a declaration is filed
(1) On receipt of the declaration in Form I, the Tahsildar shall, if he is satisfied that it is correct and complete according to the information then available, determine the surcharge payable by the landholder on the basis of such declaration and communicate a copy of the order to the landholder in Form III
(2) Where a declaration has been submitted and if it appears to the Tahsildar that the declaration is in correct or incomplete, the Tahsildar shall hold such inquiry as he considers necessary to determine the correct amount of land revenue and surcharge payable by the landholder; and after considering the land-holder's objections, if any, the Tahsildar shall pass an order determining the surcharge payable, subject to such modification as may be found necessary and communicate a copy of the order to the landholder in Form III.
(3) In determining the surcharge payable by a landholder, in respect of lands held by him in a joint patta, the actual assessment that the landholder has to pay for his share in the joint khata should be taken into account.
(4) The amount fixed as surcharge shall be paid along with, and in instalments applicable to, the land revenue khist.
(5) The surcharge payable by a landholder shall be finally determined after the accounts for the revenue year or fasli are settled. If ft is found that the amount of surcharge already collected is in excess or short of the amount finally determined, then the excess or short collection shall be refunded or recovered as the case may be. A notice of the final order shall be issued to the landholder in Form IV.
(6) When the order passed under sub-rules (1), (2) or (5) relates to lands situated in more than one taluk, the Tahsildar who makes the order shall communicate a copy. of the order to the Tahsildar of each taluk in which the landholder holds lands.
Rule6 Manner of obtaining information and determination of surcharge when no declaration is filed
When any person liable to furnish a declaration under sub-section (1) or sub-section (2) of Section 8 fails to furnish the declaration within the time specified, and in the case of a person having lands in only one village and liable to pay the surcharge, the Tahsildar may summon such person and examine him. He may also summon and examine such other witnesses or documents as he may consider necessary to get the information for determining the surcharge under Section 9. He shall also examine the land records of the village or villages in which the person holds lands before determining the surcharge under Section 9. He shall then determine the surcharge payable, subject to such modifications as may be found necessary and communicate a copy of the order to the land-holder in Form III, sub-rules (3) to (6) of Rule 5 shall also apply.
Rule7 Power to summon witnesses and examine them
(1) The Tahsildar shall have power to summon witnesses and call for the production of records.
(2) The Tahsildar may, by summons, require any person, whose evidence he considers necessary for the purpose of any inquiry under the Act or these rules, to appear before him and give evidence. The Tahsildar may examine such person on oath or affirmation.
Rule8 Proceedings to summary
(1) The proceedings of the Tahsildar shall be the same as in a summary enquiry under the Karnataka Land Revenue Code, 1888 and shall be governed as far as possible, by the provisions of the Code of Civil Procedure, 1908 in regard to.
(a) the issue and service of summons;
(b) the examination of parties and witnesses;
(c) the production of documents.
(2) A summons requiring the attendance of any person under Rule 7 or summons for the production of any document under sub-rule (1) shall be in Form V.
Rule9 Penalty for non-compliance
Whoever fails to comply with the summons issued under Rule 7 shall, on conviction, be punished with fine, which may extend to fifty rupees.
APPENDIX 1 Declaration under Section 8 of the Karnataka Land Revenue (Surcharge) Act, 1961
FORM
[See Rule 3(1)]
FORM
1
[See
Rule 3(1)]
Declaration
under Section 8 of the Karnataka Land Revenue
(Surcharge) Act, 1961
1. Nanme and address of the land-holder.
2. Particulars of land held by him in this
State and the land revenue in respect thereof.
SI. No. Name of the District, Taluk and Village Survey No. Classification (wet, dry or garden) Extent Land assessment Water rate or Water cess and irrigation cess Total Land Revenue Payable 1 2 3 4 5 6 7 8 Total:
Place:
Signature
of the landholder.
Date:
I declare that, to the
best of my knowledge and belief, the information furnished above is true and
complete and that I hold no other land in this State.
Signature
of the landholder.
APPENDIX 2 Form of Notice to the land-holder under Section 8(2) of the Karnataka Land Revenue (Surcharge) Act, 1961
FORM
[See Rule 3(2)]
FORM 2
[See Rule 3(2)]
Form of Notice to the
land-holder under Section 8(2) of the Karnataka Land Revenue
(Surcharge) Act, 1961
To
(Landholder)
Take notice that you have to submit a declaration in
regard to the total extent of the lands held by you in the State of Karnataka
and the land revenue payable in respect thereof in the form prescribed under
Rule 3 of the Rules framed under the Karnataka Land Revenue (Surcharge) Act,
1961, within fifteen days from the date of service of this notice, failing
which orders will be passed regarding payment of surcharge on the basis of
available information and you will also be liable to fine as provided in
Section 8 of the said Act.
Place:
Date: Tahsildar.
APPENDIX 3 Notice of Demand for Payment of Surcharge
FORM
[See Rule 5(1) and (2)]
FORM
3
[See
Rule 5(1) and (2)]
Notice
of Demand for Payment of Surcharge
To
...
(Landholder)
Take notice that you
have been assessed under the Karnataka Land Revenue (Surcharge) Act, 1961, to a
surcharge of Rs......(Rupees..........in words) only, for the
year........subject to any revision which may be found necessary after the
accounts for the year are finally settled and that you have to pay the same
along with land revenue khist in instalments fixed for land revenue collection,
failing which the amount will be recovered as if it were an arrear of land
revenue.
The basis for arriving at
the amount is as follows.
Name of the District, Taluk and Village Survey Number Local name, if any Classification (wet, dry or garden) Extent No. of Patta 1 2 3 4 5 6
Joint or single If joint patta, the share of the landholder in it Land assessment Water rate or water cess etc. Total land revenue payable Surcharge 7 8 9 10 11 12
Place:
Date: Tahsildar.
APPENDIX 4 Notice of final annual assessment and demand
FORM
[See sub-rule (5) of Rule 5]
FORM 4
[See sub-rule (5) of Rule 5]
Notice of final annual
assessment and demand
To
..
..
(Landholder)
Take notice that you have been finally assessed under
the Karnataka Land Revenue (Surcharge) Act, 1961, to a surcharge of Rs.........
(Rupees..............in words only, for the year..........and that, after
deducting the total amount of surcharge already paid by you towards the same
for the year, you have to pay a further sum of Rs. . . ...... (Rupees.........in
words) only. This balance of surcharge should be paid within..........days from
the date of service of this notice, failing which the amount will be recovered
as if it were an arrear of land revenue.
The basis for arriving at the amount is as follows.
Name of the District, Taluk and Village Survey Number Local name, if any Classification (wet, dry or garden) Extent No. of Patta 1 2 3 4 5 6
Joint or single If joint patta, the share of the landholder in it Land assessment Water rate or water cess etc. Total land revenue payable Surcharge 7 8 9 10 11 12
Place:
Date:
Tahsildar.
APPENDIX 5 Form of summons under the Karnataka Land Revenue (Surcharge) Act, 1961
FORM
[See Rules 7 and 8]
FORM
5
[See
Rules 7 and 8]
Form
of summons under the Karnataka Land Revenue
(Surcharge) Act, 1961
Summons
to appear in person and/or to produce documents
To
Whereas, your attendance
is necessary/Whereas the following documents (here describe the document in
sufficient detail to give evidence/permit of their identification with
reasonable certain) are required with reference to an inquiry under the
Karnataka Land Revenue (Surcharge) Act, 1961 (here enter briefly the subject of
the inquiry, now pending before me, you are hereby summoned to appear in person
to produce or cause to be produced, the said documents, before me on the
........day of......19.....at.......O' Clock at............(place) (and not to
depart until permitted by me).
Given under my hand
and seal this........day of.....19
Place:
Date: Tahsildar.
KARNATAKA LAND REVENUE (SURCHARGE) RULES, 1964
In exercise of the powers conferred by Section 11 of the Karnataka Land Revenue (Surcharge) Act, 1961 (Karnataka Act 13 of 1961), the Government of Karnataka, hereby makes the following rules, namely.
Rule1 Title
These rules may be called the Karnataka Land Revenue (Surcharge) Rules, 1964.
Rule2 Declaration to be filed by land-holder owning dry lands
Where the total extent of dry land held by a landholder in the whole State does not exceed five acres, he shall furnish a declaration in the form appended to these rules to the Tahsildar of the taluk in which any dry land held by such landholder is situated, indicating the total extent of dry land held by him in the whole State.
Rule3 Penalty for making false declaration
If any person makes a statement in a declaration mentioned in Rule 2 which is false and which he either knows or believes to be false or does not believe to be true, he shall, on conviction, be punished with fine which may extend to fifty rupees.
Rule4 Liability of landholder for payment of surcharge in cases of false declaration
When any declaration made under Rule 2 is, at any time, found to be incorrect, without prejudice to any action against the landholder under Rule 3, the surcharge shall be levied and collected in respect of the lands specified in such declaration.
APPENDIX 1 Declaration
FORM
FORM
Declaration
Name and address of the land-holder.
Particulars of dry land held by the landholder in the State.
SI. No. Village, Taluk and District Survey No. Extent Land Revenue 1 2 3 4 5 . . . . . Total . . . .
Place:
Date:
Signature of landholder.
.I..................landholder named above do hereby solemnly declare that the particulars furnished above are true.
Signature of landholder.
Signed before me by..........
..
Tahsildar
.. |
