The Tamil Nadu Revenue Recovery Act, 1864
(Tamil Nadu Act II of 1864) – Revenue Standing Order -41.
Revenue Recovery Act is an Act to consolidate the law for the recovery of arrears of revenue in the State of Tamil Nadu.
Initially this act is enacted for collecting Land Revenue from Landholder, pattadars and later on it is extended to collect the dues including assessment, quit rent, ground rent, cesses, compensation and other statutory dues
When the whole or portion of a kist shall not be so paid, the amount of the kist or of its unpaid portion shall be deemed to be an arrear of revenue.
Penalty shall be charged on arrears of revenue at the rate of 5 percent per fasli year or part thereof. No such penalty shall be charged for the fasli years in which the revenue falls due and forthe next succeeding fasli year.
Sales Tax, 2. Workman Compensation, 3. Gratuity, 4. Motor Vehicle Tax, 5.Warrant/ Court Fine, 6.Textile Committee, 7.Family Court Dues, 8.Other Compensation 9.Motor Accident and Claim, 10.Maintenance, 11.Court Fine, 12.Electricity Due, 13.Loan Dues, 14.Auction on Property, 15.Consumer Protection, 16.Due to State Government, 17.Due to Central Government, 18.Other Compensation and Government Loans, 19.Pending payment from the Local Cable Operators and 20.Government Loans.
“Whenever revenue may in arrear, it shall be lawful for the Collector, or other officer empowered by the Collector in that behalf, to proceed to recover the arrear together with penalty and cost of process by the sale of the defaulter’s movable and immovable property or by the execution against the person of the defaulter in manner provided under the Act”. (Sec-5)
The District Collector shall authorise Tahsildars to collect pending dues under Revenue Recovery Act. For dues under Gratuity act and wages and compensation the The District Collector shall authorise Joint Commissioner (Labour) to collect pending dues, (similar order was passed in Coimbatore District)