KARNATAKA LAND REVENUE (TEMPORARY SURCHARGE) ACT, 1966
12 of 1966
29TH JANUARY, 1966
STATEMENT OF OBJECTS AND REASONS KARNATAKA ACT No. 12 OF 1966 Karnataka Gazette, Extraordinary, dated 29-1-1966 In order to maintain and step up the pace of planned development, it has become urgently necessary to find additional resources. For mobilising these, it is considered expedient to levy a temporary surcharge on land revenue in the State of Karnataka. When this Bill becomes law, it will be effective from the First day of July, 1966, and will remain in force for a period of five years covering roughly the duration of the Fourth Plan.
An Act to provide for the levy of a temporary surcharge on land revenue in the State of Karnataka. Whereas, additional revenues have to be raised to implement the various plan schemes and it is expedient for the purpose to provide for the levy of a temporary surcharge on land revenue in the State of Karnataka; Be it enacted by the Karnataka State Legislature in the Seventeenth Year of the Republic of India as follows.
Section1 Short title, extent, commencement and duration
(1) This Act mav be called the Karnataka Land Revenue (Temporary Surcharge) Act, 1966.
(2) It extends to the whole of the State of Karnataka.
(3) It shall come into force on the First day of July, 1966.
(4) It shall remain in force upto and inclusive of the 30th June 1967, and upon the expiry of this Act, Section 6 of the Karnataka General Clauses Act, 1889, shall apply as if this Act were a permanent Karnataka Act and had been repealed by a Karnataka Act immediately before its expiry.
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, but does not include non-agricultural assessment;
(3) "Revenue year" means the year commencing on the First day of July;
(4) "Surcharge" means the surcharge on land revenue levied under Section 3.
Section3 Levy of surcharge
Notwithstanding anything contained in any contract, grant, or other instrument or in the Karnataka Land Revenue Act, 1964 (Kacnataka Act 12 of 1964) or any other law or order having the force of law in any area of the State of Karnataka, every landholder liable to pay land revenue to the Government in respect of any land held by him shall pay for the revenue year commencing on the First day of July, 1966 surcharge on the land revenue payable by him in respect of such land of thirty-three and one-third per cent of such land revenue.
Explanation. Land revenue remitted shall not be deemed to be land revenue for purposes of this section.
Section4 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 Act, 1964 (Karnataka Act 12 of 1964) and the rules made 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.
Explanation. If in respect of any land the collection on land revenue payable for the revenue year commencing of the First day of July, 1966 is suspended for any period under Section 194 of the Karnataka Land Revenue Act, 1964, the collection of surcharge on such land revenue shall stand suspended during such period.
Section5 Levy of cess or charge 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 charge that may be levied under any other law for the time being in force.
Section6 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.
Section7 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 tor 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 inquiries 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 or more successive sessions, and if, before the expiry of the session in which it is so laid or the sessions 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.
RULE:
KARNATAKA LAND REVENUE (TEMPORARY SURCHARGE) RULES, 1966
In exercise of the powers conferred by Section 7 of the Karnataka Revenue (Temporary Surcharge) Act, 1966 (Karnataka Act 12 of 1966), the Government or Karnataka, hereby makes the following rules, namely.
Rule1 Title
These rules may be called the Karnataka Land Revenue (Temporary Surcharge) Rules, 1966.
Rule2 Definitions
In these rules, unless the context otherwise requires.
(a) "Act" means the Karnataka Land Revenue (Temporary Surcharge) Act, 1966 (Karnataka Act 12 of 1966);
(b) "Form" means a form appended to these rules;
(c) "Section" means a section of the Act.
Rule3 Filing of declarations
(1)
(a) Every land-holder having land in more than one village who is liable to pay land revenue to the Government in respect of any land held by him in the State, shall, within ninety days from the date of publication of these rules in the Official Gazette; and
(b) Every land-holder who has acquired or come into possession of lands in more than one village after the date of publication of these rules in the Official Gazette and who is liable to pay land revenue to the Government in respect of any land held by him in the State, shall, within ninety days after such acquisition or coming into possession; furnish a declaration of all lands held by him in Form I to the Tahsildar of the Taluk in which the holding or any part thereof of such land-holder is situated.
(2) Without prejudice to the provisions of sub-rule (1), the Tahsildar of the Taluk in which a land-holder holds lands may, by notice in writing in Form II, require him or, where the land-holder is a person subject to disability or a deity or a religious or charitable institution, the guardian, curator, trustee or manager of such land-holder to submit a declaration in writing in Form I within such time as may be specified in the notice (not being less than thirty days from the date of service of the notice) in regard to the total extent of lands held by the land-holder in the State and the land revenue payable in respect thereof; and it shall be the duty of the person on whom the notice is served to furnish the declaration.
Rule4 Manner of service of notice
(1) The notice referred to in sub-rule
(2) of Rule 3 shall be served by tendering or delivering a copy of it to the person on whom the notice has to be served or if he cannot be found to some adult member of his family residing with him. If there is no such 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 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 any employee or an 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 land holder on the basis of such declaration and communicate a copy of the order to the land-holder in Form III.
(2) Where a declaration has been submitted and if it appears to the Tahsildar that the declaration is incorrect or incomplete, the Tahsildar shall hold such enquiry as he considers necessary to determine the correct amount of land revenue and surcharge payable by the land-holder; 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 land-holder in Form III.
(3) In determining the surcharge payable by a land-holder, in respect of lands held by him in a joint patta, the actual assessment that the land-holder 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 installments applicable to the land revenue khist.
(5) The surcharge payable by a land-holder shall be finally determined after the accounts for the revenue year are settled. If it is found that the amount of surcharge already collected is in excess or short of the amount finally determined, then 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 land-holder in Form IV.
(6) When the order passed under sub-rules (1), (2) or (5) relates to land 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 land-holder 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-rule (1), or sub-rule (2) of Rule 3 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 information for determining the surcharge payable by the land-holder. He shall also examine the land records of the village or villages in which the person holds lands before determining the surcharge payable by such land holder. He shall then determine the surcharge payable, subject to such modification 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 in determining the surcharge payable under this rule.
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 be summary
(1) The proceedings of the Tahsildar shall be the same as in a summary enquiry under the Karnataka Land Revenue Act, 1964 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 shall be in Form V.
Rule9 Penalty for non-compliance
(1) Any land-holder or guardian, curator, trustee or manager as the case may be who fails to furnish the declaration as required by sub-rule (1) or sub-rule (2) of Rule 3, shall on conviction be punished with fine which may extend to fifty rupees.
(2) 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 FORM
FORM
FORM 1
[See Rule 3(2)]
Name and address of the land-holder.
Particulars of land held by him in this State and the land revenue in respect there of.
SI. No. Name of the District, Taluk and Village Survey No. Classification (wet, dry or garden) Extent Land assessment Total land revenue payable 1 2 3 4 5 6 7 . . . . . . . Total: . . . . . .
Place:
Date:
Signature of the Land-holder.
.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 Land-holder.
APPENDIX 2 FORM
FORM
FORM 2
[See Rule 3(2)]
To
(Land-holder)
. . . . . . .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 (Temporary Surcharge) Act, 1966, within thirty five 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 Rule 9 of the said rules.
Place:
Date:
Tahsildar.
APPENDIX 3 FORM
FORM
FORM 3
[See Rule 5(1) and (2) and Rule 6]
Notice of demand for payment of surcharge
To
..
(Land-holder)
. . . . . . . .Take notice that you have been assessed under the Karnataka Land Revenue (Temporary Surcharge) Act, 1966 to a surcharge of Rs...... (Rupees..................(in words) only, for the year 1966-67 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 installments 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 No. Local name, if any Classification (wet, dry or garden) Extent No. of the patta 1 2 3 4 5 6 . . . . . .
Joint or single If joint patta, the share of the landholder In it Land assessment Total and revenue payable Surcharge 7 8 9 10 11 . . . . .
Place:
Date:
Tahsildar.
APPENDIX 4 FORM
FORM
FORM 4
[See Rule 5(5)]
Notice of final annual assessment and demand
To
.
(Land-holder)
. . . . . . Take notice that you have been finally assessed under the Karnataka Land Revenue (Temporary Surcharge) Act, 1966 to a surcharge of Rs......... (Rupees...........in words) only for the year 1966-67 and that, surcharge should be paid 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 No. Local name, if any Classification (wet, dry or garden) Extent No. of the patta 1 2 3 4 5 6 . . . . . .
Joint or single If joint patta, the share of the land-holder in it Land assessment Total land revenue payable Surcharge 7 8 9 10 11 . . . . .
Place:
Date:
Tahsildar.
APPENDIX 5 FORM
FORM
FORM 5
[See Rule 8]
Form of summons under the Karnataka Land
Revenue (Temporary Surcharge) Act, 1966
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 certainty) are required with reference to an inquiry under the Karnataka Land Revenue (Temporary Surcharge) Act, 1966 (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's Clock at. ........(place) (and not to depart until permitted by me).
. . . . . . .Given under my hand and seal this.....day of.....19
Place:
Date:
Tahsildar. |
