OF CERTAIN INVESTIGATIONS BY THE SETTLEMENT-OFFICER AND THE PREPARATION OF THE RECORD-OF-RIGHTS.Central

Section 75 of The Central Provinces Land-Revenue Act, 1881

When the Settlement-officer decides, under section seventy-three or section seventy-four, that land which has been held free from revenue, or at less than a full assessment, is liable to pay revenue, or to pay the same at enhanced rates, such decision shall take effect from the first day of the agricultural year next ensuing; unless the Chief Commissioner directs that the amount payable in respect of such land on account of the revenue accruing due within anyone or more of the last preceding twelve years shall be realized.

Summary

This provision sets the starting date for decisions that make previously untaxed land liable to pay revenue.
A new or increased revenue charge generally takes effect on the first day of the next agricultural year.
The Chief Commissioner holds the special power to order that past revenue be collected instead.
This special retroactive charge can cover revenue owed from any of the preceding twelve years.

Practical examples

1A local farmer learns on October 5, 1885, that his free land is now taxed. He does not have to pay anything until the first day of the next agricultural year arrives.

2The Chief Commissioner discovers a wealthy landowner has been improperly avoiding taxes. The Commissioner issues an order forcing the landowner to pay the missed revenue for the past four years, well within the twelve-year limit.

FAQ

1. When does a new revenue charge start under Section 75 of The Central Provinces Land-Revenue Act, 1881?

Under Section 75 of the 1881 Act, a new charge typically starts on the first day of the next agricultural year.

2. Can the government collect back taxes under Section 75 of the Central Provinces Land-Revenue Act?

Yes, under Section 75 of the Central Provinces Land-Revenue Act, the Chief Commissioner can order the collection of past revenue.

3. How far back can the government demand past revenue under Section 75 of the 1881 Land-Revenue Act?

Section 75 of the 1881 Land-Revenue Act limits the collection of past revenue to the last preceding twelve years.

Test yourself

Q1.Who has the authority to make a revenue decision apply to past years under Section 75 of The Central Provinces Land-Revenue Act, 1881?

Q2.Unless a special order is given, when does a new tax decision take effect under Section 75 of the 1881 Land-Revenue Act?

Q3.What is the maximum retroactive period for collecting past revenue under Section 75 of The Central Provinces Land-Revenue Act, 1881?

Q4.If a Settlement-officer decides land held at less than full assessment must pay more, what triggers this rule under Section 75 of the 1881 Act?

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