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Section 45 of The Partition of Revenue-Paying Estates Act, 1863

In order to prevent collusion or error in the distribution of the public Revenue assessed upon an estate which may ordered to be divided into two or more distinct estates, if it shall be proved to the satisfaction of the Government, within twelve years from and after the date of confirmation of the partition, that the public Revenue was fraudulently or erroneously apportioned at the time of the partition, the Government shall have power to order a new allotment of the public Revenue upon the several estates into which such estate may have been divided, conformably to the principles prescribed in this Act, on an estimate of the gross produce of each estate at the time of the partition, to be made agreeably to the best evidence and information which may be procurable respecting the same. Such order shall not be liable to be contested in the Civil Court. The parties whose estates may be declared to have been under-assessed shall be-required to pay to the proprietors of the estates which shall have been over-assessed, the sum in which they shall be found to have been over-assessed, and in default of payment, the amount shall be leviable by the process prescribed for the recovery of arrears of rent or Revenue.

Summary

The Government can order a new tax split if it is proved that the original one was based on fraud or a mistake.,
This power to re-allot revenue is only available for twelve years after the partition is confirmed.
Any such order made by the Government to fix the tax split cannot be challenged in a Civil Court.
If some owners were taxed too little, they must pay the difference to those who were taxed too much.
If an under-assessed owner fails to pay this difference, the money can be collected like unpaid revenue or rent.
The new tax split is based on an estimate of what the land produced at the time the partition first happened.

Practical examples

1In 1870, a partition is confirmed. In 1875, it is discovered that one owner bribed a clerk to show his land as desert when it was actually a profitable orchard. The Government uses Section 45 to re-calculate the taxes for everyone.

2A math error in the original 1865 partition causes Farmer John to pay double the tax he should have. The error is found in 1872. The Government orders the other owners, who were paying too little, to pay John the extra money he spent over those seven years.

FAQ

1. How long does the Government have to fix a fraudulent revenue split under Section 45 of the 1863 Act?

The Government has twelve years from the date of the confirmation of the partition to order a new allotment under Section 45 of the Act.

2. Can I sue in Civil Court to stop a revenue re-allotment ordered under Section 45 of The Partition of Revenue-Paying Estates Act, 1863?

No, Section 45 of the Act states that such an order shall not be liable to be contested in the Civil Court.

3. If my land was under-assessed and the Government finds out under Section 45 of the 1863 Act, who do I pay?

You are required to pay the proprietors of the estates which were over-assessed the amount they overpaid, as per Section 45 of the Act.

Test yourself

Q1.Under Section 45 of The Partition of Revenue-Paying Estates Act, 1863, what is the primary reason the Government would order a new allotment of revenue?

Q2.What is the specific time limit mentioned in Section 45 of the 1863 Act for re-opening a revenue allotment?

Q3.According to Section 45 of The Partition of Revenue-Paying Estates Act, 1863, how is the new revenue allotment calculated?

Q4.If a person fails to pay the sum required due to an under-assessment under Section 45 of the 1863 Act, how is it recovered?

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