1950

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State Acquisition and Tenancy Act, 1950

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The State Acquisition and Tenancy Act, 1950 is a landmark land reform law that abolished the zamindari system and other intermediate rent-collecting interests in what is now Bangladesh. It applies to all agricultural land and the rights of landlords, tenure-holders, raiyats, and under-raiyats throughout the territory. The Act vested all rent-receiving interests in the State and provided for compensation to former landlords. Key mechanisms include the determination of the fair rent payable by cultivators, provisions for the recording of rights through land surveys and settlement operations, rules for the transfer and inheritance of tenancies, and the establishment of Revenue Officers and Revenue Courts to adjudicate disputes. Notable provisions include the prohibition on subletting by raiyats without permission, provisions for the protection of tenants against arbitrary eviction, rules for the partition of joint holdings, and the procedure for the acquisition of lands for public purposes. The Act created a unified system of land tenure, replacing the complex pre-existing structure of intermediaries. It remains in force as the foundational land law of Bangladesh.

Full text · showing key sections

§ 1Short title and extent

(1)This Act may be called the
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[* * *] State Acquisition and Tenancy Act, 1950.

(2)It extends to the whole of Bangladesh.

§ 2Definitions

In this Act, unless there is anything repugnant to the subject or context,-

(1)“cesses” include local rates levied under the Assam Local Rates Regulation, 1879;

(2)“charitable purpose” includes relief of the poor, education, medical relief and the advancement of any other object of general public utility;

(3)“Collector” means the Collector of a district and includes a Deputy Commissioner and such other officers as may be appointed by the Government to perform all or any of the functions of a Collector under this Act;

(4)“Commissioner” means the Commissioner of State Purchase appointed under sub-section (1) of section 48;

(5)“company” has the same meaning as in the Companies Act, 1913;

(6)“complete usufructuary mortgage” means a transfer by a tenant of the right of possession in any land for the purpose of securing the payment of money or the return of grain advanced or to be advanced by way of loan upon the condition that the loan, with all interests thereon, shall be deemed to be extinguished by the profits arising from the land during the period of the mortgage;

(7)“consolidation”, used with respect to holdings means the re-distribution of all or any of the areas of land comprised in the holdings for the purpose of rendering separate holdings more compact by reducing the total number of separate plots;

(8)“co-operative society” means a society registered or deemed to be registered under the Co-operative Societies Act, 1912, or the Bengal Co-operative Societies Act, 1940;

(9)“cultivating raiyat” or “cultivating under-raiyat” means a raiyat or an under-raiyat, as the case may be, who holds land by cultivating it either by himself or by members of his family or by servants or by bargadars or by or with the aid of hired labourers or with the aid of partners;
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[(9a) “derelict tea garden” means any parcel or group of parcels of land held under single management which was held, settled or leased for the purpose of cultivation or manufacture of tea, or which has contained or contains tea bushes, and which has been notified by the Government to be a derelict tea garden and includes all buildings on such land:

Provided thatin notifying a parcel or parcels of land as a derelict tea garden, the Government may have regard to-
(i) whether such land is planted to the extent of less than 15 per cent of its area with tea of which no substantial proportion has been planted in the previous 5 years; and
(ii) the opinion of the Tea Board as to whether the area planted with tea more than 7 years previously has produced per acre in the last 3 years less than 25 per cent of the average production per acre of the whole area planted with tea in the Province for that period;]
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[(9b)] “Director of Land Records and Surveys” includes Additional Director of Land Records and Surveys;

(10)“encumbrance”, in relation to any estate, tenure, holding, tenancy or land, means any mortgage, charge, lien, sub-tenancy, easement or other right or interest created by the holder thereof on such estate, tenure, holding, tenancy or land or in limitation of his own interest therein;

(11)“estate” means land included under one entry in any of the general registers of revenue-paying lands and revenue-free lands, prepared and maintained under the law for the time being in force by the Collector of a district, and includes Government khas mahals and revenue-free lands not entered in any register; and also includes the following in the district of Sylhet-
(i) any land subject either immediately or prospectively to the payment of land-revenue for the discharge of which a separate engagement has been entered into;
(ii) any land subject to the payment of, or assessed with, a separate amount as land-revenue although no engagement has been entered into with the Government for that amount;
(iii) any land which is, for the time being, included under one entry in the Deputy Commissioner's register of revenue-free estates as well as revenue-free lands which are not so included in such register;
(iv) any land, being the exclusive property of Government, of which a separate entry has been made in the general register of revenue-paying and revenue free estate mentioned in Chapter IV of the Assam Land and Revenue Regulation, 1886;

(12)“hat” or “bazar” means any place where persons assemble daily or on particular days in a week primarily for the purposes of buying or selling agricultural or horticultural produce livestock, poultry, hides, skins, meat, fish, eggs, milk, milk products or any other articles of food or drink or other necessaries of life, and includes all shops of such articles or manufactured articles within such place;

(13)“holding” means a parcel or parcels of land or an undivided share thereof, held by a raiyat or an under-raiyat and forming the subject of a separate tenancy;

(14)“homestead” means a dwelling house with the land under it, together with any courtyard, garden, tank, place of worship and private burial or cremation ground attached and appertaining to such dwelling house, and includes any out-buildings used for the purpose of enjoying the dwelling house or for purpose connected with agriculture or horticulture and such lands within well defined limits, whether vacant or not, as are treated to be appertaining thereto;

(15)“khas land” or “land in khas possession”, in relation to any person, includes any land let out together with any building standing thereon and necessary adjuncts thereto, otherwise than in perpetuity;

(16)“land” means land which is cultivated, uncultivated or covered with water at any time of the year, and includes benefits to arise of land, houses or buildings and also things attached to the earth, or permanently fastened to anything attached to the earth;
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[(16a) notwithstanding anything contained in any other law for the time being in force or in any instrument or in any judgment or decree or order of any Court, the definition of “land” in clause (16) includes and shall be deemed always to have included all fisheries, several or territorial;]

(17)“non-agricultural tenant” means a tenant who holds land for purposes not connected with agriculture or horticulture, but does not include a person holding land together with any building standing thereon any necessary adjuncts thereto under a lease other than a lease in perpetuity;

(18)“notification” means a notification published in the official Gazette ;
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[(18a) “orchard” means a garden of fruit-trees grown by human efforts and includes coconut, betel nut and pineapple gardens;]

(19)“prescribed” means prescribed by rules made under this Act;

(20)“proprietor” means a person owning, whether in trust or for his own benefit, an estate or a part of an estate;

(21)“registered” means registered under any Act for the time being in force for the registration of documents;

(22)“rent” means whatever is lawfully payable or deliverable in money or kind by a tenant to his landlord on account of the use or occupation of the land held by the tenant;

(23)“rent-receiver” means a proprietor or a tenure holder, and includes a raiyat, an under-raiyat or a non-agricultural tenant whose land has been let out and also the immediate landlord of a person who holds any land free of rent in consideration of some service to be rendered, but does not include a person in respect of such of this lands, as has been let out, together with any building standing thereon and necessary adjuncts thereto, otherwise than in perpetuity;

(24)“Revenue-officer” includes any officer whom the Government may appoint to discharge all or any of the functions of a Revenue-officer under this Act or any rules made thereunder;

(25)“signed” includes “marked”, when the person making the mark is unable to write his name; it also includes “stamped” with the name of the person referred to;

(26)“succession” includes both intestate and testamentary succession;

(27)“tenant” means a person who holds land under another person and is, or but for a special contract would be, liable to pay rent for that land to that person:

Provided thata person who, under the system generally known as “adhi”, “barga”, or “bhag”, cultivates the land of another person on condition of delivering a share of the produce to that person, is not a tenant, unless-
(i) such person has been expressly admitted to be a tenant by his landlord in any document executed by him or executed in his favour and accepted by him, or
(ii) he has been or is held by a Civil Court to be a tenant;

(28)“tenure” means the interest of a tenure-holder or an under-tenure holder;

(29)“village” means the area defined, surveyed and recorded as a district and separate village in any survey made by, or under the authority of, the Government, and, where no such survey has been made, such area as the Collector may, with the sanction of the Board of Revenue, by general or special order, declare to constitute a village;

(30)“year” or “agricultural year” means the Bengali year commencing on the first day of Baishakh; and

(31)all words and expressions used in Parts I, II, III and IV of this Act, but not defined in this Act, and used in the Bengal Tenancy Act, 1885, or in the Sylhet Tenancy Act, 1936, have the same meanings as in those Acts in the respective areas to which those Acts apply.

§ 2AExemption

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[2A. The Government may, in public interest, exempt, by general or special order, the interests of any local authority in any land or class of lands from acquisition under the provision of this Act.]

§ 3Acquisition of the interest of certain rent-receivers and consequences thereof

(1)At any time after the commencement of this Act, it shall be lawful for the Government to acquire, by notification in the official Gazette, with effect from such date as may be specified in the notification (hereinafter referred to as the notified date),-
(i) all interests of such of the rent-receivers as may be specified in the notification, in their respective estates, taluks, tenures, holdings or tenancies, as the case may be, in any district, part of a district or local area, and
(ii) all interests of all rent-receivers whose properties are, for the time being, under the management of the Court of Wards under the
Court of Wards Act, 1879
, in their respective estates, taluks, tenures, holdings or tenancies, as the case may be,
including all their interests in all sub-soil and rights to minerals in such estates, taluks, tenures, holdings or tenancies.

(2)Subject to the provisions of sub-sections (2), (3), (4), (5) and (6) of section 20, the Government may also, simultaneously with or at any time after the publication of a notification under sub-section (1) in respect of the interests of any rent-receiver in any estate, taluk, tenure, holding or tenancy, acquire, by notification in the official Gazette , with effect from such date as may be specified in the notification (hereinafter referred to as the notified date), all or any of the lands in his khas possession of which he shall not be entitled to retain possession under the said section and so much of the lands in his khas possession as has been acquired under this sub-section and has not vested in the Government under clause (a) of sub-section (4), shall vest absolutely in the Government free from all encumbrances.
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[(2a) In a notification issued under this section, rent-receivers may be specified or described by name, or by reference to areas wherein they have interests, or in such other manner as the Government may determine.]

(3)The notification referred to in sub-section (1) or sub-section (2) shall be in such form and shall contain such particulars as may be prescribed.

(4)On and from the date specified in a notification under sub-section (1),-
(a) all interests of the rent-receivers in the estates, taluks, tenures, holdings or tenancies specified in the notification, including their interests in all lands in their khas possession, and interests in all sub-soil and rights to minerals, in such estates, taluks, tenures, holdings or
tenancies and also including the interests of any such rent-receiver in any building or part of a building standing on any such land and used primarily as office or cutchery for the collection of rent of any estate, taluk, tenure, holding or tenancy, shall vest absolutely in the Government free from all encumbrances:

Provided thatnothing in this clause shall apply to any building within the homestead of the rent-receiver concerned;
(b) all arrears of revenue or rent and all cesses, together with interest, if any, payable thereon, remaining lawfully due to the Collector on the notified date in respect of any interest acquired under sub-section (1) shall, after the said date, continue to be recoverable from the person by whom they were payable and shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amount of such arrears, cesses and interest from the compensation money payable to such person under section 58, when so ordered by the Collector;
(c) all arrears of rent and all cesses, together with interest if any, due thereon, in respect of any period previous to the notified date payable to a rent-receiver in respect of any interest acquired under sub-section (1) which have not been barred by limitation shall, on and from the said date, vest in, and be recoverable by, the Government and shall, without prejudice to any other mode of recovery, be recoverable, from the persons by whom they were payable, by the deduction of the amount of such arrears, cesses and interest from the compensation money, if any, payable to such persons under section 58, when so ordered by the Collector;
(d) all amounts recoverable by the Government from a rent-receiver under the Bengal Embankment Act, 1882, or the East Bengal
Embankment and Drainage Act, 1952
which remain outstanding on the notified date, whether on account of arrear dues or dues under future instalments under the said Acts, in respect of any interest acquired under sub-section (1), shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrear and future instalments from the compensation money payable to such rent-receiver under section 58 in respect of such interest, when so ordered by the Collector;
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[(dd) all arrears of agricultural income-tax recoverable by the Government from a rent-receiver under the Bengal Agricultural Income-tax Act, 1944, which remain outstanding on the notified date, in respect of any interest acquired under sub-section (1), shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrears from the compensation money payable to such rent-receiver under section 58 in respect of such interest, when so ordered by the Collector;]
(e) all tenants holding lands in such estates, taluks, tenures, holdings or tenancies directly under the rent-receiver specified in the notification under sub-section (1), shall become tenants directly under the Government and shall pay rent at the existing rate, in respect of the rent-paying lands so held by them, to the Government and not to anybody else:

Provided thatin cases where no notification was issued under sub-section (2) of section 43 before the commencement of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1957, declaring that the Compensation Assessment-roll in respect of the interest of any such rent-receiver in any such estate, taluk, tenure, holding or tenancy had been finally published, all tenants holding lands in such estate, taluk, tenure, holding or tenancy directly under such rent-receiver shall, as tenants under the Government, be liable to pay rents in respect of the lands so held by them, except rent-free lands, at the rates determined in the record-of-rights finally published under sub-section (3) of section 19 subject to modification under section 53;
(f) all such rent-receivers shall be entitled to hold as tenants directly under the Government such of their khas lands as has not been acquired under sub-section (2) and shall be liable to pay to the Government, the rent determined for such lands under section 5;
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[(ff) pending the final publication of the record-of-rights under sub-section (3) of section 19 or determination of rents under section 5, as the case may be, the tenants referred to in the proviso to clause (e) and in clause (f) shall pay rents to the Government at the rates shown in the preliminary rent-rolls prepared under the rules made
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[under Chapter IV in the district other than the district of Sylhet; and, in the district of Sylhet, the tenants referred to in the proviso to clause (e) shall pay rents to the Government at the rates shown in the provisional rent-rolls, prepared on the basis of draft record-of-rights attested under the provisions of the Sylhet Tenancy Act, 1936, the Assam Land and Revenue Regulation, 1886, or the East Bengal State Acquisition and Tenancy Act, 1950, as the case may be, and the tenants referred to in clause (f) shall pay rent to the Government at the rates determined under section 5 and the rules made thereunder:

Provided thatwhen any such rent is shown either at an enhanced or at a reduced rate in the record-of-rights finally published under sub-section (3) of section 19, or determined either at an enhanced or at a reduced rate under section 5, as the case may be, or when any such rent is enhanced or reduced under section 53, the tenant shall be liable to pay the balance or entitled to the adjustment of excess payment against future rent payable by him, as the case may be, with retrospective effect from the notified date;]
(g) an arrear of rent payable under
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[clauses (e), (f) and (ff)]
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[may, without prejudice to any other mode of recovery,] be recoverable under the Bengal Public Demands Recovery Act, 1913;
(h) a transferable tenure coming in whole directly under the Government under clause (e) shall be deemed to be a tenure as defined in section 1 of the Bengal Land Revenue Sales Act, 1868.
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[(4a) Notwithstanding anything contained in any other law for the time being in force, in computing the period of limitation for the recovery of any arrear of rent-payable under clauses (e), (f) and (ff) of sub-section (4) in the district of Sylhet, a period of twenty-four months on and from the date of acquisition under this Act of the rent-receiving interests to which such arrears relate shall be excluded.]

(5)The outgoing rent-receivers, whose interests have been acquired under this section, shall be entitled to compensation as provided in this Act.

§ 3AService of notice for furnishing return before notification

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[3A. For the purpose of acquisition, under section 3, of the interest of any rent-receiver in any estate, taluk, tenure, holding or tenancy or of the lands in his khas possession the Revenue-officer may, at any time before the publication of a notification under sub-section (1) or sub-section (2) of that section in respect of such interest or lands, cause a notice to be served on such rent-receiver in the prescribed manner, directing him to furnish, within such time, not being less than sixty days from the date of service of the notice, as may be specified therein, a return in the prescribed form showing all or any of the following particulars, as may be required by such notice:-
(i) the total area and description of all estates, taluks, tenures, holdings and tenancies held by him and the annual revenue or rent and cesses payable by him in respect thereof to the Government or to his immediate superior landlord, as the case may be;
(ii) the names of the villages, thanas and districts in which the lands of the estates, taluks, tenures, holdings and tenancies are situated, together with a list of collection papers relating thereto, for a period not exceeding five years immediately preceding;
(iii) the area, description and classification of all lands in his khas possession with the names of villages and thanas in which they are situated;
(iv) the names of all co-sharers having joint collection with him, with their respective shares in such estates, taluks, tenures, holdings and tenancies; and
(v) such other information as the Revenue-officer may deem necessary.]

§ 4Service of notice to furnish returns, etc. and penalty for non-compliance

(1)As soon as may be after the publication of a notification under sub-section (1) of section 3, the Revenue-officer may cause a notice to be served in the prescribed manner on every rent-receiver specified in such notification other than a rent-receiver whose properties are under the management of the Court of Wards under the
Court of Wards Act, 1879
, directing him to furnish,-
(a) a return in the prescribed form showing-
(i) the total area and description of the estate, taluk, tenure, holding or tenancy in respect of which his interests are acquired by the said notification and the annual revenue or rent and cesses payable by him in respect thereof to the Government or to his immediate superior landlord, as the case may be,
(ii) the names of the villages with thanas and districts in which the lands of the estate, taluk, tenure, holding or tenancy are situated and the total annual demand of rent and cesses of each village with a list of collection papers in support of the demand,
(iii) the area and description of the lands in his khas possession, and
(iv) the names of all co-sharers having joint collection with him, with their respective shares in such estate, taluk, tenure, holding or tenancy, and
(b) such other information, papers or documents as the Revenue-Officer may deem necessary,
and to hand over all papers of his sherista relating to the estate, taluk, tenure, holding or tenancy, to such officer and within such time, not being less than sixty days from the date of service of the notice, as may be specified in such notice:

Provided thatit shall not be necessary for a rent-receiver to furnish such of the particulars as, in the opinion of the Revenue-officer, have already been correctly furnished by him pursuant to a notice under section 3A.

(2)The officer taking delivery of the papers mentioned in sub-section (1) shall grant a receipt for the papers handed over to him.

(3)All co-sharers having joint collection shall be jointly and severally liable to comply with the directions given in a notice under sub-section (1) of this section or section 3A so far as they relate to any estate, taluk, tenure, holding or tenancy held by them jointly.

(4)If any person, on whom a notice has been served under sub-section (1) of this section or section 3A, wilfully fails to comply with all or any of the directions contained in such notice within the time specified therein or within such further time as the Revenue-officer may allow in his discretion, or wilfully furnishes any incorrect information or suppresses any information, paper or document, in respect of any estate, taluk, tenure, holding or tenancy,-
(a) he shall be liable to a fine, to be imposed by the Revenue-officer after giving the defaulting person an opportunity of being heard, which may,-
(i) in the case of a revenue-paying estate or a rent-paying taluk, tenure, holding or tenancy, extend to five times the annual revenue of the estate or the annual rent of the taluk, tenure, holding or tenancy, as the case may be, and
(ii) in the case of a revenue-free estate or a rent-free taluk, tenure, holding or tenancy, extend to such amount not exceeding two thousand five hundred rupees as the Revenue-officer may fix in his discretion; and
(b) in addition, he may be deprived of the benefit of the ad interim payment as provided in section 6 if so ordered by the Revenue-officer.

(5)(i) If any rent-receiver, on whom a notice has been served under sub-section (1) fails to hand over the papers of his sherista relating to any estate, taluk, tenure, holding or tenancy in accordance with the direction contained in such notice within the time specified therein or within such further time as the Revenue-officer may allow in his discretion, the Revenue-officer or any other person authorised by him, may, with such assistance, if any, as he thinks necessary, enter upon any land or building, where the Revenue-officer has reason to believe that such papers may be found, and seize and take possession of such papers as he may consider essential for the management of such estate, taluk, tenure, holding or tenancy:

Provided thatthe Revenue-officer or such other person shall not enter upon any enclosed courtyard or garden attached to a building except with the consent of the inmate or occupier thereof or if such consent is refused, except after giving such inmate or occupier at least two hours' notice in writing of his intention to do so:
Provided further that an inventory of the papers taken possession of by the Revenue-officer or such other person under this sub-section shall be furnished to the rent-receiver concerned by the Revenue-officer.
(ii) The provisions of this sub-section shall apply without prejudice to the provisions of sub-section (4).

(6)Any rent-receiver, who has handed over the papers of his sherista relating to any estate, taluk, tenure, holding or tenancy to an officer of the Government under sub-section (1), or any person interested in such an estate, taluk, tenure, holding or tenancy, shall be entitled to inspect such papers in the prescribed manner and to get copies of any such paper on payment of the prescribed fees.

§ 5Determination of rent khas lands of rent-receivers

As soon as may be after the publication of a notification under sub-section (1) of section 3, the Revenue-officer shall determine, according to the principles laid down in sections 23, 24, 25, 25A, 26, 27 and 28, the rent of every parcel of lands in the khas possession of all rent-receivers specified in such notification and comprised in the estates, taluks, tenures, holdings or tenancies to which such notification relates.

§ 6Ad interim payment

(1)A rent-receiver, whose interests in any estate, taluk, tenure, holding or tenancy are acquired under sub-section (1) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such interests, at such time and in such manner as may be prescribed, an ad interim payment at the rate of one-third of the net income on account of the demands of rent and cesses for any period after the notified date collected from such estate, taluk, tenure, holding or tenancy, as the case may be, in respect of such interests in the year to which such a payment relates.

(2)A rent-receiver, whose khas land is acquired under sub-section (2) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such land, at such time and in such manner as may be prescribed, an ad interim payment at the rate of five per centum of the amount of compensation payable for such land under sub-section (1) of section 39 and the provisions of sub-sections (2), (3) and (4) of that section shall apply mutatis mutandis in the matter of determination of such amount.

(3)For the purposes of sub-section (1) the net income from any estate, taluk, tenure, holding or tenancy for any year shall be computed by deducting from the gross collections, made by the Government in such year from such estate, taluk, tenure, holding or tenancy on account of the demands of rents and cesses for any period after the notified date due to the interests acquired under sub-section (1) of section 3, the following:-
(i) an amount equivalent to the sums which were or are determined to have been payable annually for such interests immediately before the notified date on account of revenue or rent and cesses to the Government or to the immediate superior landlord, as the case may be;
(ii) an amount equivalent to the amount of the taxes on such collections that would have been assessable, at the average rates under the Bengal Agricultural Income-tax Act, 1944 or the Income-tax Act, 1922 had not the provisions of section 3 been applied;
(iii) the expenditure, if any, incurred for the maintenance of any irrigation or protective works in such estate, taluk, tenure, holding or tenancy if the outgoing rent-receiver was legally bound to maintain them; and
(iv) collection charges not exceeding twenty per centum of the gross collections.

Explanation- In this sub-section, “average rates” means the average rates of taxes at which assessment was made for the last time, before the notified date, under the provisions of the Bengal Agricultural Income-tax Act, 1944, or the Income-tax Act, 1922.

(4)In determining the amounts of deductions under sub-section (3), the Revenue-officer shall be guided by such rules as may be made in this behalf by the Government.
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[(4a) Notwithstanding anything contained in sub-sections (1), (3) and (4), the Government may pay to any such rent-receiver in cash, at such time and in such manner as may be prescribed, a sum, in lieu of ad interim payment, provided for in sub-section (1), calculated at the rate of one-sixth of the net income of such interest determined under section 35 or section 36 as the case may be, in the Compensation Assessment-roll finally published under section 42, subject to modification if any under section 54, for each year of which ad interim payment is due to him under sub-section (1) but not paid under that sub-section.]

(5)Nothing in this section shall apply to any estate, taluk, tenure, holding, tenancy or land held under wakf, wakf-al-al-aulad, debutter or any other trust.

§ 6AAd interim payment of respect of trust properties

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[6A. (1) A rent-receiver, whose interest in any estate, taluk, tenure, holding or tenancy held under wakf, wakf-al-al-aulad, debutter or any other trust, are acquired under sub-section (1) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such interest at such time and in such manner as may be prescribed, an ad interim payment, as follows :-
(i) an annuity equivalent to so much of the net income of the estate, taluk, tenure, holding or tenancy as has been dedicated and applied exclusively to charitable or religious purposes without any reservation of pecuniary benefit for any individual;
(ii) for the portion of the net income, if any, of the estate, taluk, tenure, holding or tenancy, remaining after deduction of the annuity under clause (i), a sum calculated at the rate of three per centum of the amount of compensation payable of such portion of the net income under sub-section (1) of section 37.

(2)The amount of annuity referred to in clause (i) of sub-section (1) shall be determined in the same manner as is prescribed for the assessment of perpetual annuity under sub-section (3) of section 37 and the provisions of sub-section (4) of section 58 and sub-section (4) of section 59 shall apply in the matter of payment of such amount.

(3)For the purpose of clause (ii) of sub-section (1), the net income shall be determined in the manner provided in sub-sections (3) and (4) of section 6.

(4)A rent-receiver, whose khas land, held under wakf, wakf-al-al-aulad, debutter or any other trust, is acquired under sub-section (2) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such land, at such time and in such manner as may be prescribed, an ad interim payment as follows:-
(i) an annuity equivalent to so much of the net income of the land as has been dedicated and applied exclusively to charitable or religious purposes without any reservation of pecuniary benefit for any individual; and
(ii) for the remaining net income, if any, of the land, at the rate of three per centum of the amount of compensation payable for such land under sub-section (1) of section 39, and the provisions of sub-sections (2), (3) and (4) of that section shall apply mutatis mutandis in the matter of determination of such amount.

(5)The amount of annuity referred to in clause (i) of sub-section (4) shall be determined in the same manner as is prescribed for the determination of perpetual annuity under sub-section (1a) of section 39 and the provisions of sub-section (4) of section 58 and sub-section (4) of section 59 shall apply in the matter of payment of such amount.

§ 7Appeal

Any person aggrieved by an order of the Revenue-officer under sub-section (4) of section 4 or section 5 or by an order of the Revenue-officer determining the amount of any ad interim payment under section 6 or section 6A may, within a prescribed period and in the prescribed manner present an appeal in writing to a prescribed superior Revenue Authority; and the decision of such Authority and also, subject only to such decision, an order of the Revenue-officer passed under the said section and sub-sections shall be final.

§ 8Payment and recovery of fines imposed under this Chapter

The fine imposed under this Chapter shall be paid, by the person fined, in the prescribed manner within sixty days from the date of the order of the Revenue-officer imposing the fine or, when an appeal is presented against such order under section 7 within sixty days from the date of the disposal of such appeal; and in default of such payment the amount of such fine shall be recoverable as a public demand under the Bengal Public Demands Recovery Act, 1913.

§ 9Powers of the Commission

[Sections 9, 9A, 9B, 9C and 9D were omitted by section 3 of the East Bengal State Acquisition and Tenancy (Amendment) Act, 1964 (East Pakistan Act No. XVII of 1964).]

§ 10Exemption of ad interim payments from attachments

Notwithstanding anything contained in the
Code of Civil Procedure, 1908
, and the Bengal Public Demands Recovery Act, 1913, any amount payable to an outgoing rent-receiver under sub-section (1) or (2) of section 6 or sub-section (1) or of section 6A shall not be liable to attachment in execution of any decree or order of a Civil Court or of a certificate signed under the Bengal Public Demands Recovery Act, 1913, other than a decree or certificate for the recovery of arrears of revenue, rent or cesses due in respect of the estate, taluk, tenure, holding, tenancy or land to which such payment relates.

§ 10ASpecial provisions regarding certain rent receiving interests held under wakf, wakf-al-al-aulad, debutter or other religious trust

1
[10A. (1) Notwithstanding anything contained in clauses (e) and (ff) of sub-section (4) of section 3 or in section 6A, the provisions of this section shall apply to the cases where the interest of a rent-receiver held under any wakf, wakf-al-al aulad, debutter or other religious trust have been acquired under sub-section (1) or sub-section (2) of section 3, but the Government have not exercised the right of possession over such interest till the date of commencement of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1960, by starting collection of rent and cesses from the tenants holding lands immediately under such interests, or by any other means.

(2)On and from the date of acquisition of such interests, the Mutwalli, Shebait or trustee as the case may be, holding such interest immediately before such date shall continue, and be deemed to have continued, to manage such interests as the agent of the Government till the last day of the agricultural year in which the publication of the notification under sub-section (2) of section 43, declaring that a Compensation Assessment-roll in respect of such interests has been finally published, is made, or till the time the Government exercise the right of possession over such interests whichever is later.

(3)Such Mutwalli, Shebait or trustee shall, as the agent of the Government, be entitled to collect, at the rates provided in, and subject to the provisions of, sub-section (4), all rents and cesses payable by the tenants to the Government in respect of such interests, and to collect the usufract of such interest in khas land, for the period from the date of acquisition of such interests till the last day of the agricultural year or till the exercise of the right of possession, as referred to in sub-section (2), whichever is later and to retain the proceeds of such collection or other income in lieu of ad interim payments under section 6A in respect of such interests and his remuneration, subject to payment to the Government annually, in the prescribed manner, of a sum equivalent to the total of the following amounts, namely:-
(a) the amounts which were, or are determined by the Collector to have been, payable annually for such interests immediately before acquisition on account of revenue or rent and cesses to the Government or to the immediate superior landlord, as the case may be, and
(b) the amount that would have been assessable as tax under the Bengal Agricultural Income-tax Act, 1944, in respect of the income from such interests, had not the interests been acquired:

Provided that-
(i) no such Mutwalli, Shebait or trustee shall be entitled to transfer, or to create any encumbrance or charge on, any such interest in any khas land in any manner otherwise than by a temporary lease, but no such temporary lease shall be given for a period exceeding one year at a time expiring on the last day of the agricultural year in which it is created, nor shall any tree be cut down or building demolished, except with the previous permission of the Collector and on such terms as the Collector may prescribe in that behalf; and any transfer or any encumbrance or charge created or any lease given in contravention of the provision thereof shall be null and void and the full value of any tree cut down or building demolished in such contravention shall be recoverable from the Mutwalli, Shebait or trustee as an arrear of rent or land revenue;
(ii) with effect from the 1st Baisakh, 1367 B. S., the amount payable under clause (a) shall be reduced by an amount equivalent to the amount which was, or is determined by the Collector to have been, payable annually by the tenants, directly under such Mutwalli, Shebait or trustee, in respect of such interests immediately before acquisition on account of the road and public works cesses under the Bengal Cess Act, 1880, or on account of the local rates under the Assam Local Rates Regulation, 1879, as the case may be; and
(iii) in the cases where any such Mutwalli, Shebait or trustee was entitled to receive, in respect of any interest referred to in sub-section (1), immediately before at the acquisition of such interest, any rent or cesses on account of any tenure, holding or tenancy either from the Government or from another rent receiver whose interests in such tenure, holding or tenancy have been acquired and taken possession of by the Government under the provisions of this Act, such Mutwalli, Shebait or trustee shall be entitled to the adjustment, against his annual liability to the Government under this section, of a sum equivalent to the amount that was, or is determined by the Collector to have been, payable to him annually on account of rent and cesses in respect of such tenure, holding or tenancy immediately before such acquisition, but no such adjustment shall be admissible with effect from the 1st Baisakh, 1367 B.S., on account of the road and public works cesses under the Bengal Cess Act, 1880, or on account of the local rates under the Assam Local Rates Regulation, 1879; and if the total amount available annually for such adjustment exceeds the amount of his total annual liability under this section, he shall be entitled to get the balance from the Government, after deduction, at the discretion of the Government, of any other sum due from him to the Government under any law or contract.

Explanation- For the purposes of clause (b), the amount may be calculated at the average rate of tax at which the assessment was made for the last time, before the date of acquisition, under the provisions of the Bengal Agricultural Income-tax Act, 1944.

(4)The tenants referred to in sub-section (3) shall, in respect of the lands held by them subject to the payment of rents immediately before acquisition, be liable to pay rents in respect of such lands at the rates determined in the record-of-rights finally published under sub-section (3) of section 19, subject to modification under section 53:

Provided thatpending such final publication of the record-of-rights, the tenants shall pay rents for such lands at the rates shown in the preliminary rent-rolls prepared under the rules made under Chapter IV and in cases where such preliminary rent-rolls also have not been prepared, the tenants shall pay rents at the rate existing immediately before acquisition till such preliminary rent-rolls are prepared:
Provided further that when any such rent is shown either at an enhanced or at reduced rate in the record-of-rights finally published under sub-section (3) of section 19 or when any such rent is enhanced or reduced under section 53, the tenant shall be liable to pay the balance or entitled to the adjustment of excess payment against future rent payable by him, as the case may be, with retrospective effect.

(5)The arrears of rent and cesses realisable by a Mutwalli, Shebait or trustee from a tenant under the provision of this section shall be recoverable as a public demand and the Mutwalli, shebait or trustee may apply to the Certificate Officer in the prescribed manner for the recovery of any such arrears under the provisions of the Bengal Public Demands Recovery Act, 1913.

(6)The Mutwalli, Shebait or trustee shall pay to the Government any amount on account of excess payment of rent made by a tenant under sub-section (4) remaining outstanding after adjustment under that sub-section against the rent subsequently payable by him during the period of management by such Mutwalli, Shebait or trustee.

(7)All sums payable by a Mutwalli, Shebait or trustee to the Government under sub-section (3) or sub-section (6) shall be recoverable as a public demand.

(8)The arrears of rent and cesses recovered by the Certificate Officer under sub-section (5) shall be paid to the Mutwalli, Shebait or trustee concerned after deducting therefrom all sums due from him to the Government under sub-section (3) and sub-section (6).

(9)Notwithstanding anything contained elsewhere in this Act or in any other law for the time being in force, in computing the period of limitation for the recovery of any arrears of rent and cesses payable by a tenant under sub-section (4), a period of twenty-four months on and from the date of the acquisition of the rent-receiving interest to which such arrears relate shall be excluded.

(10)Every such Mutwalli, Shebait or trustee shall furnish to the Collector, in such form and at such time as may be prescribed, a statement of accounts of collection of rent and cesses made by him under this section during the preceding year and of expenditure incurred by him out of such collection.

(11)No Court shall entertain any suit or application by any person claiming the benefits of this section in respect of any property or for a declaration that he is entitled to any such benefit, unless such person has applied to the Collector and the Collector has passed a final order declaring that he is not entitled to such benefits:

Provided that, if no such final order is passed by the Collector within a period of 3 months from the date of such application, the Mutwalli, Shebait or trustee, shall be entitled to bring a suit in the Civil Court after the expiry of the said period.

§ 11Acquisition of occupancy rights

(1)Notwithstanding anything contained in any other law for the time being in force or in any contract, any person who holds under another person any land, for agricultural or horticultural purposes or for the purposes of his homestead, free of rent in consideration of some service to be rendered under the system locally known as Nankar, Chakran or the like shall, on and from the date of commencement of this Act, acquire a right of occupancy in all such lands so held by him subject to the payment of a fair and equitable rent to the person under whom he holds such lands and the provisions of the Bengal Tenancy Act, 1885, or the Sylhet Tenancy Act, 1936, as the case may be, so far as they apply to occupancy raiyats, shall apply to him.

(2)The fair and equitable rent, referred to in sub-section (1), shall mean such rent not exceeding the prevailing rate of rent paid by the occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages as may be agreed upon between such tenant and his landlord or, in the absence of such agreement, as may be determined by the Collector on the application of such tenant or the landlord.

§ 12Removal of the homestead of a tenant in certain cases

(1)Notwithstanding anything contained in section 11, where such tenant has his homestead within the homestead of his landlord, either he or the landlord may, within six months from the date of commencement of this Act, apply to the Civil Court having jurisdiction to entertain a suit for the possession of such land, for an order directing the removal of the homestead of such tenant.

(2)When an application is made under sub-section (1), the Court, after giving the parties an opportunity of being heard and after taking such evidence and making such enquiries as it thinks fit, if satisfied that the homestead of the tenant is situated within the homestead of the landlord, shall make the order applied for:

Provided thatthe Court, if it finds that the total quantity of cultivable land held by such tenant as an occupancy raiyat, whether by virtue of section 11 or otherwise, besides the homestead to which the application relates, is less than five standard bighas, shall assess such reasonable compensation to be paid to such tenant by the landlord as would, in the opinion of the Court, cover the cost of removal of the homestead of the tenant to a new site, the cost of reconstruction of a similar homestead, the cost of the land required for such construction and such other incidental expenses as the Court thinks fit; and it shall not make an order for such removal until the landlord deposits in the Court the amount of compensation so assessed for payment to the tenant, or the tenant admits before the Court in writing that he has received the amount from the landlord out of Court.

(3)An order under sub-section (2) shall be deemed to be a decree for ejectment against such tenant; and no appeal shall lie against such order.

§ 13Restoration of agricultural land in certain cases

(1)If a person has been ejected after the 7th day of April, 1948, otherwise than by a decree or order of a Civil Court or an order of the Collector or of any Revenue-officer empowered by the Collector, from any agricultural or horticultural land held by him free of rent in consideration of some service to be rendered under any system referred to in sub-section (1) of section 11, such person may, within six months from the date of commencement of this Act, apply to the Collector for the restoration of such land to him.

(2)When an application has been made under sub-section (1), the Collector, after giving the parties an opportunity of being heard and taking such evidence and making such enquiries as he thinks fit, if satisfied that the applicant was so ejected after the said date from such land so held by him shall pass an order restoring such land to the applicant with effect from such date not being later than the first day of the agricultural year next following the date of the order as the Collector thinks fit.

(3)If the person in possession of such land does not give up its possession to the applicant with effect from such date, the Collector shall, on the application of such applicant, eject such person and place such applicant in possession of such land:
Provided if such person be a person other than the landlord, he shall get reasonable compensation, as determined by the Collector, from the landlord.

(4)When any agricultural or horticultural land is restored to a person under this section, the provisions of section 11 shall apply to such land.

§ 14Appeal

Any person who is aggrieved by an order of the Collector under sub-section (2) of section 11 or under sub-section (2) of section 13, may prefer an appeal to the District Judge having jurisdiction over the area within thirty days from the date of such order; and the decision of the District Judge having jurisdiction over the area, on such appeal, shall be final.

§ 15Miscellaneous

An application under sub-section (2) of section 11, sub-section (1) of section 12 or sub-section (1) of section 13 shall be in such form and contain such particulars as may be prescribed, and shall be accompanied by process fee of the prescribed amount.

§ 16Saving as to certain lands

Nothing in this Chapter shall apply to any land held within the boundaries of a tea estate or any other industrial organisation.

§ 17Preparation of record-of-rights

(1)The Government may, with a view to acquisition under the provisions of this Act of the interests of all rent-receivers within any district, part of a district or local area and of such other interests in land therein as are liable to be acquired under the provisions of this Act, and with a view to the assessment of compensation payable for all such interests including the interests which have already been acquired under Chapter II, make an order directing-
(a) that a record-of-rights be prepared in respect of such district, part of a district or local area, or
(b) that the record-of-rights, last prepared and finally published under Chapter X of the Bengal Tenancy Act, 1885, in respect of such district, part of a district or local area, be revised,
by a Revenue-officer in accordance with the provisions of this Chapter and with such rules as may be made in this behalf by the Government.

(2)If any order has been made under section 101 of the Bengal Tenancy Act, 1885, or under section 117 of the Sylhet Tenancy Act, 1936, for the preparation of a record-of-rights in respect of any district, part of a district or local area, but the preparation of such record-of-rights has not been completed or such record-of-rights has not been finally published at the time when an order is made under sub-section (1) for the preparation or revision of a record-of-rights in respect of such district, part or area, then on the making of an order under the said sub-section, all further proceedings relating to the preparation of the record-of-rights under the said Act shall be stayed; and such record-of-rights shall be prepared in accordance with the provisions of this Chapter and with such rules as may be made in this behalf by the Government:

Provided thatany proceedings in respect of the preparation of such record-of-rights commenced under Chapter X of the Bengal Tenancy Act, 1885, or under Chapter IX of the Sylhet Tenancy Act, 1936, and undertaken prior to the publication of the draft of such record-of-rights under section 103A of the Bengal Tenancy Act, 1885, or under section 119 of the Sylhet Tenancy Act, 1936, as the case may be, shall, for the purposes of the preparation of such record-of-rights under this Chapter, be deemed to have been commenced and undertaken under this Chapter.

(3)A notification in the official Gazette of an order under sub-section (1) shall be conclusive evidence that the order has been duly made.

§ 18Particulars to be recorded in the record-of-rights

When an order is made under section 17, the Revenue-officer shall record in the record-of-rights, to be prepared or revised in pursuance of such order, such particulars as may be prescribed.

§ 19Draft and final publication of the record-of-rights

(1)When a record-of-rights has been prepared or revised so as to contain or include therein the particulars referred to in section 18, the Revenue-officer shall publish a draft of the record-of-rights so prepared or revised in the prescribed manner and for the prescribed period and shall receive and consider any objections which may be made to any entry therein or to any omission therefrom during the period of such publication.

(2)Any person aggrieved by an order passed by Revenue-officer on any objection made under sub-section (1) may appeal to the prescribed Revenue Authority not below the rank of an Assistant Settlement Officer in such manner and within such period as may be prescribed.

(3)When all such objections and appeals have been considered and disposed of according to such rules as the Government may make in this behalf, the Revenue-officer shall finally frame the record and shall cause such record to be finally published in the prescribed manner and the publication shall be conclusive evidence that the record has been duly prepared or revised under this Chapter.

(4)When a record-of-rights has been finally published under sub-section (3), the Revenue-officer shall, within such time as the Board of Revenue may fix in this behalf, make a certificate stating the fact of such final publication and the date thereof and shall date and subscribe the same with his name and official title.

§ 20Lands to be retained in the possession of rent-receivers, cultivating raiyats, cultivating under-raiyats and non-agricultural tenants

(1)On the acquisition of the interests of rent-receivers in any area under Chapter V, no rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant shall be entitled to retain possession of any of his khas lands in such area except as provided in sub-section (2).

(2)A rent-receiver, a cultivating raiyat, a cultivating under-raiyat, or a non-agricultural tenant shall be entitled to retain, as a tenant under the Government, possession of-
(a) lands covered by his homestead or any other building belonging to him with necessary adjuncts thereto, other than such building or part of a building outside his homestead as is used primarily as office or cutchery for the collection of rents of any estate, taluk or tenure and may be decided to be acquired by the Government;
(b) lands in his khas possession of the following classes, other than derelict tea gardens, namely:-
(i) lands used for agricultural or horticultural purposes including tanks,
(ii) lands which are cultivable or which are capable of cultivation on reclamation, and
(iii) vacant non-agricultural lands:

Provided thatthe aggregate quantity of all lands of the classes referred to in clauses (a) and (b) in the whole of province so retained in possession by a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant shall not exceed three hundred and seventy-five standard bighas or an area determined by calculating at the rate of ten standard bighas for each member of his family, whichever is greater.
1
[(2a) Notwithstanding anything contained in any other law for the time being in force or in any instrument or in any judgment or decree or order of any Court lands of the classes referred to in the clauses (a) and (b) of sub-section (2) do not include and shall be deemed never to have included-
(i) any land or building in a hat or bazar, or,
(ii) any fishery other than a tank constructed solely by process of excavation, or,
(iii) any land consisting of forest, or,
(iv) any land actually in use for a ferry.]

(3)Allotments of lands, of which a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant is entitled to retain possession under clause (b) of sub-section (2), shall be made by the Revenue-officer according to the choice of such rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant or, where no such choice is exercised within a prescribed period, according to the rules to be made in this behalf by the Government:

Provided thatin exercising such choice such rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant shall retain the entire area of land held by each of the
other members of his family if it is ten standard bighas or less and to the extent of at least ten standard bighas if it exceeds that quantity and that in allotting land to a family, the Revenue-officer shall record them in the names of the persons who actually hold them:
Provided further that when a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant or any member of his family has mortgaged any land to the Agricultural Development Finance Corporation established under the Agricultural Development Finance Corporation Act, 1952, or to the House Building Finance Corporation established under the House Building Finance Corporation Act, 1952, or to the Agricultural Bank of Pakistan established under the Agricultural Bank Act, 1957, he shall, when exercising choice under this section, be bound to include in his choice all lands, so mortgaged, of the classes and up to the limit he is entitled to retain under sub-section (2) and when such a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant has already exercised his choice under this section, but no Compensation Assessment-roll in respect of his excess khas land has been finally published, he shall be required to revise his choice in accordance with the provisions of this proviso.

(4)Notwithstanding anything contained in sub-section (2), a rent-receiver, a cultivating raiyat or a cultivating under-raiyat or a group of rent-receivers, cultivating raiyat or cultivating under-raiyats who has or have undertaken large scale farming on a co-operative basis or otherwise by the use of power driven mechanical appliances, or large scale dairy farming may, if he is or they are certified in that behalf by the prescribed Revenue Authority, retain possession of and hold such quantity of lands in excess of the limit specified in the said sub-section as may be specified in the certificate granted by such Revenue Authority:

Provided thatsuch a certificate shall be subject to revisions by the said Revenue Authority at such intervals as may be fixed in this behalf by the Government.
2
[(4A) Notwithstanding anything contained in sub-section (2), a person or persons holding land for the purposes of the cultivation and manufacture of tea or coffee or the cultivation of rubber or a company holding land for the cultivation of sugarcane for the purpose of manufacture of sugar by that company may, if he or it is or they are certified in that behalf by the prescribed Revenue Authority, retain possession of and hold such quantity of land in excess of the limit specified in the said sub-section as may be specified in the certificate granted by such Revenue Authority:

Provided thatsuch a certificate shall be subject to revisions by the said Revenue Authority at such intervals as may be fixed in this behalf by the Government:
Provided further that for the purpose of this sub-section, a derelict tea garden shall not be deemed to be land held for the purpose of the cultivation and manufacture of tea.]
3
[(4B) Notwithstanding anything contained in sub-sections (4) and (4A) or in sections 39, 43 and 44 or in any other law for the time being in force, the land held under a certificate granted under sub-section (4) or (4A) by the prescribed Revenue Authority shall absolutely vest in the Government on the date when the Government shall take a decision in favour of the certificate-holder on an application submitted by him for granting a lease on a long term basis in respect of such land, wherein the certificate holder gave up the claim of compensation that would have been assessed under section 39 for the purpose of formal acquisition of such land, and such land may be leased out under the second proviso to sub-section (1) of section 81 to the certificate-holder without charging any premium thereof, on such terms and conditions as may be set forth in the lease by the Government, by terminating the certificate].

(5)(i) Noting in sub-sections (1), (2) and (3) of this section shall apply-
(a) Omitted by section 4 of the East Bengal State Acquisition and Tenancy (Third Amendment) Ordinance, 1961 (E. P. Ord. XV of 1961).
(b) to any land covered by buildings or structures and necessary adjuncts thereto as are used for the purpose of any large scale industry with such other lands as are used for growing raw materials therefor, or
(c) to so much of the lands held under debutter, wakf, wakf-al-al-aulad or any other trust as is exclusively dedicated and the income from which is exclusively applied to religious or charitable purposes without reservation of pecuniary benefit for any individual.
(ii) Where, under any debutter, wakf, wakf-al-al-aulad or any other trust, the income from the lands covered by such trust is partly dedicated for religious or charitable purposes and partly reserved for the pecuniary benefit of any individual, only such portion of the lands, as may be selected in accordance with the rules to be made in this behalf by the Government, shall come within the purview of sub-clause (c) of clause (i).

Explanation- For the purposes of sub-section (2) of this section-
(a) a rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant shall be deemed to include a group of them who are members of the same family; and
(b) a family shall, when used in relation to a rent-receiver, cultivating raiyat, cultivating under-raiyat, or non-agricultural tenant, be deemed to consist of such rent-receiver cultivating raiyat, cultivating under-raiyat or non-agricultural tenant and all persons living in the same mess with and dependant upon such rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant, but does not include any servant or hired labourer living in the same mess.

(6)The provision of sub-section (c) of clause (i) of sub-section (5) and clause (ii) of that sub-section shall not apply and be deemed never to have applied to any land on which hats or bazars are held or which consists of forests or fisheries or ferries.

§ 21Payment of rent for land retained in possession

All lands, of which a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant retains possession under section 20, shall be held on payment of such fair and equitable rent as may be determined under the provisions of this Act.

§ 22All lands to be liable to fair and equitable rent determined under this Chapter

(1)Notwithstanding anything contained in any other law for the time being in force or in any entry made in the record-of-rights last prepared and finally published under Chapter X of the Bengal Tenancy Act, 1885, all lands in any district or part of a district or local area in respect of which a record-of-rights is prepared or revised under this Chapter shall be subject to the payment of fair and equitable rent determined in accordance with the provisions of this Chapter and the rent so determined shall be entered in the record-of-rights so prepared or revised:

Provided thatit shall not be necessary to determine under this Chapter, the rent of any land, the rent of which has already been determined under section 5 and the rent so determined shall be deemed to be fair and equitable rent determined in accordance with the provision of this Chapter.

(2)Where the fair and equitable rent determined or deemed to be determined for any land under the provisions of this Chapter has not taken effect earlier under any other provision of this Act, it shall take effect from the first day of the Agricultural year next following the date of publication of the notification under sub-section (2) of section 43 declaring that a Compensation Assessment-roll in respect of the area in which the land is situated bas been finally published.

§ 23Determination of fair and equitable rents of khas lands

In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall determine the rent of every parcel of land in the khas possession of a proprietor or tenure-holder, including a proprietor or tenure-holder whose interests have been acquired under Chapter II, within the area to which such record relates-
(i) if such land be agricultural land, at a rate which the Revenue-officer may deem fair and equitable having regard to the rates of rent generally paid by occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages, and
(ii) if such land be non-agricultural land, at a rate which the Revenue-officer may deem fair and equitable having regard to-
(a) the rent generally paid to the Government, or to any other landlord for non-agricultural lands with similar advantages or of a similar description in the vicinity,
(b) the market value of the land immediately before the publication of the notification under section 17, and
(c) the rent which would be payable if the rate were fixed at not more than one per centum of such market value,
whether or not such proprietor or tenure-holder is entitled to retain possession of such parcel of land under section 20:

Provided thatin any estate, taluk or tenure, where a land revenue settlement was made within the last fifteen years, the rate of rent adopted as fair and equitable in such settlement may be taken to be the fair and equitable rent within the meaning of this section.

Explanation- For the purposes of this section “land” does not include any building or structure standing thereon.

§ 24Determination of fair and equitable rents of raiyats and under-raiyats

(1)In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall, subject to the provisions of sub-sections (2), (3) and (4), presume the rent, payable in respect of any land held by a raiyat or an under-raiyat in the area to which such record relates at the time of preparation or revision of such record, to be fair and equitable.

(2)Where the rent so payable in respect of any such land by a raiyat is in the opinion of the Revenue-officer unfair or inequitable, he may reduce such rent to what is considered by him as fair and equitable, having regard to the rates of rent generally paid by the occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages.

(3)Where the rent payable for any land by an under-raiyat is, in the opinion of the Revenue-officer, unfair or inequitable, he may reduce such rent to an amount not exceeding the fair and equitable rent payable by an occupancy raiyat for lands of a similar description and with similar advantages in the same village or in the neighbouring villages, increased by fifty per centum.

(4)In any raiyat or under-raiyat pays in respect of any land referred to in sub-section (1), rent either in kind or on the estimated value of a portion of the crop or at rates varying with the crop or in more than one of these ways, the Revenue-officer shall commute such rent to a fair and equitable money-rent at an amount not exceeding one-tenth of the total value of the annual gross produce of such land obtained by multiplying the normal annual yield of that land, determined in the manner prescribed, by the average price of each kind of produce prevailing in the preceding twenty years, excluding the years in which such prices were abnormal:

Provided thatthe Revenue-officer shall, at the time of commuting such rent to a fair equitable money-rent allow for the superior landlord of such raiyat or under-raiyat a margin of profit of not less than twenty-five per centum and not more than fifty per centum of the rents payable by the superior landlord of such raiyat or under-raiyat when such superior landlord pays rents either in kind or on the estimated value of a portion of the crop or at rates varying with the crop or in more than one of these ways.

§ 25Determination of fair and equitable rents of non-agricultural tenants

In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall determine the fair and equitable rent of all non-agricultural lands held by non-agricultural tenants other than a tenure-holder in accordance with the provisions of section 23 so far as they apply to non-agricultural lands:

Provided thatwhen any such tenant holds any such land immediately under any person other than a proprietor or a tenure-holder, the Revenue-officer shall presume the existing rent payable by such tenant for such land to be fair and equitable unless it exceeds by more than fifty per centum the fair and equitable rent payable in respect of such land by such person; and if it so exceeds, the Revenue-officer shall fix the rent of such land so held by such tenant at a rate not exceeding the rate of the fair and equitable rent payable for such land by such person by more than fifty per centum.

§ 25AEnhancement and assessment of rent in certain cases

1
[25A. (1) When the rent of a taluk, tenure, holding or tenancy is less than the rent or revenue payable by the landlord of such taluk, tenure, holding or tenancy to his superior landlord or the Government, as the case may be, the rent of such taluk, tenure, holding or tenancy may be enhanced by the Revenue-officer to an amount not less than the rent or revenue payable by such landlord in respect of such taluk, tenure, holding or tenancy:

Provided thatwhen any such taluk, tenure, holding or tenancy comprises a portion of the land of the parent estate, taluk, tenure, holding or tenancy, the Revenue-officer shall, in determining the amount of enhancement of the rent under this section, take into consideration the rents payable to such landlord for any lands and the rental value of any lands in the khas possession of such landlord included in the remaining portion of the land of the parent estate, taluk, tenure, holding or tenancy.]

(2)Where any land held by a tenure holder, a raiyat, an under-raiyat or a non-agricultural tenant is liable to be assessed to rent, but no rent has been assessed in respect thereof, the Revenue-officer shall determine the rent payable by such tenure holder according to the principle of section 7 of the Bengal Tenancy Act, 1885, and by such raiyat or under-raiyat or non-agricultural tenant according to the principle of section 26.

§ 26Assessment of rent for rent-free land

(1)Where any land is held by a raiyat or an under-raiyat free of rent the rent for such land shall be determined at a rate which the Revenue-officer may deem fair and equitable having regard to the rates of rent generally paid by the occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages.

(2)Where any non-agricultural land is held by a tenant free of rent, the rent for such land shall be determined in accordance with the provisions of section 23 so far as they apply to non-agricultural lands.

§ 27Creation of separate holdings or tenancies in certain cases

Where a rent-receiver other than a proprietor or tenure-holder holds only a portion of a holding or tenancy in his khas possession, such portion shall be constituted into a separate holding or tenancy and assessed to rent separately, and in making such assessment, the Revenue-officer shall have regard to the rent of the original holding or tenancy, the proportionate area and value of the new holding or tenancy and the provisions of this Chapter for the determination of fair and equitable rent of a holding or tenancy of that class.

§ 28Assessment of rents of service tenancies

In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall fix, in respect of every land held within any area to which such record relates by a person who has been found on evidence produced before him to be entitled to hold such land free of rent in consideration of some service to be rendered, a rent at a rate which the Revenue-officer may deem fair and equitable having regard to the rates of rent generally paid by occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages and shall record such person in the record-of-rights as a raiyat:

Provided thatnothing in this section shall apply to any land held within the boundaries of a tea estate or any other industrial organisation.

§ 29Effect of rents settled under this Chapter

(1)All rents determined under this Chapter and entered in the record-of-rights finally published under section 19, shall, subject to the provisions of section 53, be deemed to have been correctly determined and to be fair and equitable for the purposes of this Act.

(2)No suit shall be brought in any Civil Court in respect of the determination of any rent to the determination of which the provisions of this Chapter apply or in respect of the omission to determine any such rent.

§ 30Bar to jurisdiction of Civil Court

(1)After an order has been made under section 17 directing the preparation or revision of a record-of-rights in respect of any area, no Civil Court shall entertain any suit or application for the alteration of rent or determination of the status of any tenant or the incidents of any holding or tenancy in such area; and if any such suit or application relating to such area is pending before a Civil Court on the date of such order, it shall not be further proceeded with and shall abate.

Explanation- Suit in this sub-section includes an appeal.

(2)No suit shall be brought in any Civil Court in respect of any order directing the preparation or revision of record-of-rights under this Chapter or in respect of framing, publication, signing or attestation of such record or any part of it.

(3)No suit, appeal or proceeding in a Civil Court or High Court in respect of any land, nor any order passed in such suit, appeal or proceeding, shall operate as a bar in any way to the preparation or revision of record-of-rights or of Compensation Assessment-rolls in accordance with the provisions of this Act.

§ 31Preparation of Compensation Assessment roll on the basis of the existing-record-of-rights

(1)The Government may, instead of proceeding under section 17, by notification in the official Gazette , order that a Compensation Assessment-roll be prepared under Chapter V in respect of any particular district, part of a district or local area, on the basis of the record-of-rights last prepared and finally published under Chapter X of the Bengal Tenancy Act, 1885, or Chapter IX of the Sylhet Tenancy Act, 1936, without any revision or after revising or recording only such particulars in such record as may be specified in such notification.

(2)When an order is made under sub-section (1), the Revenue-officer shall revise or record such particulars, if any, in accordance with such rules as may be made in this behalf by the Government and settle fair and equitable rents according to the principles laid down in sections 23, 24, 25, 25A, 26, 27 and 28, and shall then correct such record-of-rights so as to incorporate therein the particulars, if any, so revised or recorded and the fair and equitable rents so settled.

(3)A record-of-rights corrected under sub-section (2) shall be deemed to have been duly revised and finally published under this Chapter.

(4)When an order is made under sub-section (1) in respect of any area, sections 105, 105A and 106 of the Bengal Tenancy Act, 1885, or sections 121, 122 and 123 of the Sylhet Tenancy Act, 1936, as the case may be, shall cease to apply to such area, and applications, suits or proceedings under those sections, pending on the date of such order, shall not be further proceeded with and shall abate.

§ 32Interpretation

In this Chapter, a rent-receiver, proprietor or tenure-holder includes a rent-receiver, proprietor or tenure-holder, as the case may be, whose interests have been acquired under Chapter II.

§ 33Order for the preparation of a compensation Assessment-roll

As soon as may be after a record-of-rights in respect of any district, part of a district or local area has been prepared or revised and finally published under Chapter IV, the Revenue-officer shall prepare in the prescribed form and in the prescribed manner a Compensation Assessment-roll in which the gross assets and the net income of all rent-receivers within such district, part or area and the compensation to be paid in accordance with the provisions of this Act to all persons whose interests are acquired under this Chapter or under Chapter II, together with such other particulars as may be prescribed, shall be specified:

Provided thatit shall not be necessary to prepare, under this Chapter, a Compensation Assessment-roll in respect of any property acquired under Chapter II, in respect of which a Compensation Assessment-roll has been prepared under Chapter VA.

§ 34Separate treatment of proprietors, tenure-holders and other rent-receivers in assessment and payment of compensation

In preparing such Compensation Assessment-roll every proprietor, tenure-holder or other rent-receiver collecting rents in respect of any estate, tenure, holding or tenancy or part of any estate, tenure, holding or tenancy comprised within the area to which such roll relates shall, irrespective of whether he collects such rents separately or jointly with others, be treated separately for the purpose of assessment and payment of compensation under this Chapter:

Provided thatin the case of a Hindu undivided family governed by the Mitakshara law, all rent-receivers included in such family shall be treated jointly for such purpose:
Provided further that when more than one proprietor, tenure-holder or other rent-receiver jointly hold rent-receiving interests and the total net income of such interests does not exceed five hundred rupees, such proprietors, tenure-holders or other rent-receivers may be treated jointly for the purpose of assessment of compensation under this Chapter.

§ 35Calculation of gross assets and net income of rent-receivers

(1)For the purpose of preparation of the Compensation Assessment-roll under this Chapter-
(a) the gross assets of a rent-receiver shall be taken to consist of the aggregate of the rents and cesses which were payable to such rent-receiver by his immediately subordinate tenants-
(i) in the case of the interests acquired under Chapter II for the agricultural year immediately preceding the notified date, and
(ii) in other cases, for the agricultural year immediately preceding that in which the record-of-rights is finally published under Chapter IV,
and where such rent-receiver is the proprietor of an estate or the holder of a tenure, also of the aggregate of the fair and equitable rents determined under Chapter IV for such of his khas lands as he retains possession of under section 20:

Provided thatin the case of a tenure-holder or a raiyat or an under-raiyat or a non-agricultural tenant referred to in section 24, 25, 25A, 27 and 28, the rent fixed or determined for any land under the provisions of the said sections and entered in the record-of-rights finally published under Chapter IV shall, for the purposes of this clause, be deemed to be the rent payable for such land for such year by such tenure-holder or raiyat or under-raiyat or non-agricultural tenant to his immediately superior landlord;
(b) the net income of a rent-receiver shall be computed by deducting from his gross assets the following :-
(i) the sums which were or are calculated as payable by such rent-receiver for such year as land revenue or rent and cesses to the Government or to his immediate landlord, as the case may be, in respect of the lands to which the gross assets relate;
(ii) the sum which was or is calculated as payable by such rent-receiver in respect of such assets for such year as tax under the Bengal Agricultural Income Tax Act, 1944;
(iii) the sum which was or is calculated as payable by such rent-receiver in respect of his income from non-agricultural lands included in such assets for such year as tax under the Income Tax Act, 1922;
(iv) the average annual expenditure, if any, incurred by such rent-receiver on account of maintenance of any irrigation or protective works in such lands; and
(v) collection charges not exceeding twenty per centum of the gross assets.

(2)In calculating the sums referred to in sub-clauses (i), (ii) and (iii) of clause (b) of sub-section (1) or determining the expenditure and charges referred to in sub-clauses (iv) and (v) of the said clause, the Revenue-officer shall be guided by such rules as may be made in this behalf by the Government.

§ 36Net income of a recusant proprietor

Notwithstanding anything contained in section 35, in the case of a recusant proprietor of a temporarily settled private estate, the malikana payable to such proprietor in the agricultural year referred to in sub-clause (i) or sub-clause (ii) of clause (a) of sub-section (1) of section 35, as the case may be, shall be deemed to be the net income of such proprietor computed under section 35.

§ 36ANet income of a recipient of Sair Compensation allowance

1
[36A. Notwithstanding anything contained in section 35, in the case of a recipient of Sair Compensation allowance, which was granted to holders of land as compensation on account of abolition of duties and taxes levied by them on land in the markets, the amount of Sair Compensation allowance payable annually to such recipient shall be deemed to be the net income of such recipient computed under section 35.]

§ 37Rates of compensation for rent-receiving interests

After the net income has been computed under sections 35 and 36, the amount of compensation to be payable in respect of the acquisition of the interests of rent-receivers shall be determined as follows:-

(1)In the case where the rent-receiver is a proprietor of an estate, a holder of a permanent tenure or tenancy or a raiyat or an under-raiyat, the compensation payable in respect of the acquisition of the interests of such rent-receiver shall be determined on the basis of his total net income from rent-receiving interests in the Province in accordance with the following table, namely:-
Amount of the total net income in the Province
Rate of compensation payable
(a) Where the net income so computed does not exceed Rs. 500.
Ten times such net income.
(b) Where the net income so computed exceeds Rs. 500 but does not exceed Rs. 2,000.
Eight times such net income or the maximum amount under item (a) above increased by the excess of the net income over the maximum net income under item (a) above, whichever is greater.
(c) Where the net income exceeds Rs. 2,000 but does not exceed Rs. 5,000.
Seven times such net income or the maximum amount under item (b) above increased by the excess of the net income over the maximum net income under item (b) above whichever is greater.
(d) Where the net income exceeds Rs. 5,000 but does not exceed Rs. 10,000.
Six times such net income or the maximum amount under item (c) above increased by the excess of the net income over the maximum net income under item (c) above, whichever is greater.
(e) Where the net income exceeds Rs.10,000 but does not exceed Rs. 25,000.
Five times such net income or the maximum amount under item (d) above increased by the excess of the net income over the maximum net income under item (d) above, whichever is greater.
(f) Where the net income exceeds Rs. 25,000 but does not exceed Rs. 50,000.
Four times such net income or the maximum amount under item (e) above increased by the excess of the net income over the maximum net income under item (e) above, whichever is greater.
(g) Where the net income exceeds Rs. 50,000 but does not exceed Rs.1,00,000.
Three times such net income or the maximum amount under item (f) above increased by the excess of the net income over the maximum net income under item (f) above, whichever is greater.
(h) Where the net income exceeds Rs. 1,00,000.
Two times such net income or the maximum amount under item (g) above increased by the excess of the net income over the maximum net income under item (g) above, whichever is greater.

(2)In the case where the rent-receiver is the holder of a temporary tenure or of any other tenancy of a temporary duration, the compensation payable to such rent-receiver in respect of the acquisition of the interest of such rent-receiver shall be paid out of the compensation payable under this Chapter to the immediately superior landlord of such rent-receiver for the acquisition of the interests of such superior
landlord; and the Revenue-officer shall apportion the compensation between the holder of such temporary tenure or tenancy and his immediately superior landlord subject to rules made under this Act; and in making the apportionment the Revenue-officer shall take into consideration the unexpired period of the temporary tenure or tenancy; and

(3)In the case where the net income or any portion of the net income in respect of any estate, tenure, holding or tenancy wholly or partly held under
wakf, wakf-al-al-aulad, debutter
or any other trust or legal obligation has been dedicated and applied exclusively to charitable or religious purposes without any reservation of pecuniary benefit for any individual, the compensation payable for the acquisition of the interests of any rent-receiver in respect of the net income or the portion of the net income so dedicated and applied shall, instead of being assessed under clause (1) be assessed in the prescribed manner as a perpetual annuity equal to such net income or portion of the net income, as the case may be.

§ 38Preparation of Compensation Assessment-roll in respect of a rent-receiver having interests in more than one area

If a rent-receiver holds rent-receiving interests in more than one area, the amount of compensation payable for the acquisition of such interests shall be calculated and the Compensation Assessment-rolls in respect of such interests shall be prepared in accordance with such rules as may be made in this behalf by the Government.

§ 39Rates of compensation for khas lands

(1)Compensation to be payable to a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant, in respect of the acquisition of lands in his khas possession which he is not entitled to retain under section 20, shall be determined in accordance with the following table:-
Class of lands
Rate of compensation payable
(a) For lands used for agricultural or horticultural purposes including tanks.
Five times the net annual profit from such lands.
(b) For lands on which
hats
or
bazars
are held.
Five times the net annual profit from such
hats
or
bazars
.
(c) For lands which are cultivable or which are capable of cultivation on reclamation-
(i) Lands bearing any profit.
Five times the net annual profit from such lands or ten times the annual
raiyati,
rent for an equal area of cultivated land in the neighbourhood which the Revenue-officer may select as appropriate for the purpose, whichever is greater.
(ii) Lands not bearing any profit.
Rs. ten per acre.
1
[(d) For lands consisting of fisheries or forests or lands used for a ferry.
Five times the net annual profit from such lands.
(d1) For lands which consist of jungles or water courses or marshy tracts not being fisheries and sandy
chars
or other uncultivable lands other than lands, such as roads, pathways, common burial or cremation ground, rivers,
khals
and water courses, which the public may use by natural or customary right or right of easement.
Five times the net annual profit from such lands.]
(e) For vacant non-agricultural lands.
Five times the annual letting value of the lands to be determined in the prescribed manner.
(f) For lands with buildings-
(i) lands .. ..
Five times the annual letting value of the land to be determined in the prescribed manner.
(ii) buildings .. ..
The actual cost of construction less depreciation both to be determined in the prescribed manner.
2
[(1a) Notwithstanding anything contained in sub-section (1), the compensation payable for the acquisition of any
khas
land held under
wakf, wakf-al-al-aulad, debutter
or any other trust on which any
hat
or
bazar
is held or which consists of any forest or fishery or which is used for a ferry and which is exclusively dedicated, and the income from which is exclusively applied to religious or charitable purposes without reservation of pecuniary benefit for any individual, shall, instead of being determined in accordance with the table in that sub-section, be assessed as a perpetual annuity equal to such annual average of the income so applied as may be determined in the prescribed manner but not exceeding the net annual profit from such land as may be determined in accordance with the provisions of this section :
Provided that where, under any
wakf,wakf-al-al-aulad
,
debutter
or any other trust, the income from any such land is partly dedicated for religious or charitable purposes and partly reserved for the pecuniary benefit of any individual, only such portion of the land, as may be selected in accordance with the rules to be made in this behalf by the Government, shall come within the purview of this sub-section.]

(2)Any dispute regarding classification of lands for the purposes of sub-sections (1) and (1a) shall be referred to the prescribed Revenue Authority whose decision thereon shall be final.

(3)For the purpose of items (a) and (c) and of sub-section (1), the net annual profit from land shall be determined in the following manner:-
(a) the gross value of the annual produce of the land shall be calculated first by multiplying the normal annual produce of the land, determined in the prescribed manner, by the average price of each kind of produce during the 10 years immediately preceding the year in which the assessment-roll is prepared;
(b) the net annual profit shall be computed by deducting from the gross value of the annual produce of the land, the following:-
(i) the sum determined in the prescribed manner as the cost of cultivation which shall not exceed fifty
per centum
of the gross value of the annual produce of the land;
(ii) the sum which is calculated as payable by the rent-receiver or cultivating
raiyat
or cultivating under-
raiyat
or non-agricultural tenant annually as land revenue or rent and cesses in respect to the land;
(iii) the sum which was or is calculated as payable by such rent-receiver or cultivating
raiyat
or cultivating under-
raiyat
in respect of the income from such lands as taxes under the Bengal Agricultural Income-tax Act, 1944; and
(iv) the sum which was or is calculated as payable by such a rent-receiver or non-agricultural tenant in respect of the income from the lands as taxes under the Income-tax Act, 1922.

(4)For the purposes of items (b), (d) and (d1) of sub-section (1), the net annual profit shall mean the net annual profit as determined by the Revenue-officer in accordance with the rules made in this behalf by the Government.

(5)Where the land, held by a cultivating
raiyat
or a cultivating under-
raiyat
or a non-agricultural tenant, for which compensation is payable under sub-section (1), is subject to a mortgage, the compensation payable under the said sub-section to such cultivating
raiyat
or cultivating under-
raiyat
or non-agricultural tenant shall be apportioned between such
raiyat
or under-
raiyat
or tenant and his mortgagee; and the Revenue-officer shall apportion such compensation in accordance with rules made in this behalf under this Act; and in making the apportionment the Revenue-officer shall, in the case where the mortgage is an usufructuary mortgage, take into consideration the unexpired period of such mortgage.

§ 40Preliminary publication of Compensation Assessment-roll

(1)After the amount of compensation to be payable in respect of the acquisition of the interests of rent-receivers and of the acquisition of the khas lands of rent-receivers, cultivating raiyats, cultivating under-raiyats and non-agricultural tenants, which are to be acquired under this Chapter or have been acquired under Chapter II, has been determined in accordance with the provisions of sections 37, 38 and 39, the Revenue-officer shall prepare the Compensation Assessment-roll under section 33; and when such roll has been prepared, the Revenue-officer shall cause a draft of it to be published in the prescribed manner and for the prescribed period which shall not be less than thirty days and shall receive and consider any objection which may be made to any entry therein or to any omission therefrom during the period of publication and shall dispose of such objections according to such rules as the Government may make in this behalf:

Provided thatno objection shall be made under this section-
(i) by any person who does not claim any title to any compensation entered in the draft Compensation Assessment-roll, or
(ii) to the amount of any rent entered in such roll which has been determined under section 5 or under Chapter IV or under sub-section (2) or section 46A.

(2)Separate draft Compensation Assessment-rolls may be prepared and published under sub-section (1) for different villages or groups of villages in the district, part of a district or local area or for one or more persons having interests in different areas in respect of which a record-of-rights has been prepared or revised and finally published under Chapter IV.

§ 41Appeal to superior Revenue Authority

An appeal, if presented within two months from the date of the order appealed against, shall lie from every order passed by a Revenue-officer under sub-section (1) of section 40 to the prescribed superior Revenue Authority; and such superior Revenue Authority shall consider and dispose of such appeals in accordance with rules made in this behalf by the Government.

§ 42Final publication of the Compensation Assessment-roll

When all such objections and appeals have been disposed of, the Revenue-officer shall make such alterations in the draft Compensation Assessment-roll as may be necessary to give effect to any orders passed on objections made under sub-section (1) of section 40 or on appeals preferred under section 41 and shall cause the said roll as so altered to be finally published in the prescribed manner; and the publication shall be conclusive evidence that the Compensation Assessment-roll has been duly made under this Chapter, and every entry in the Compensation Assessment-roll so finally published shall, except as hereinafter provided, be final and conclusive evidence of the matter referred to in such entry and also of the nature of the interests of the rent-receivers, the true area of the land and the apportionment of the compensation among the persons claiming interest therein.

§ 43Certificate and presumption as to final publication of Compensation Assessment-roll

(1)When a Compensation Assessment-roll has been finally published under section 42, the Revenue-officer shall, within such time as the Commissioner may, by general or special order require, make a certificate stating the fact of such final publication and the date thereof and shall date and subscribe the same with his name and official title.

(2)After the final publication under section 42 of the Compensation Assessment-roll in respect of any village or group of villages or local area, the Government shall also by notification declare that a Compensation Assessment-roll has been finally published for such village or group of villages or local area, as the case may be, specifying in such notification the date of such final publication; and such notification shall be conclusive proof of such publication and of the date thereof.

§ 44Acquisition and vetting of the interest of proprietors, tenure-holders and other rent-receivers and of certain khas lands in the Government and the consequences thereof

Notwithstanding anything contained in any other law for the time being in force or in Chapter II of this Act or in any contract, but subject to the provisions of clauses (a), (b), (c) and (d) of sub-section (4) of section 3 and sub-section (3) of section 46E, on the publication of a notification in the official Gazette under sub-section (2) of section 43, declaring that a Compensation Assessment-roll has been finally published, the following consequences shall ensue, namely:-

(1)all the interests of all the proprietors in their respective estates, of all the tenure-holders in their respective tenures and of all other rent-receivers in the holdings or tenancies respectively let out by such rent-receivers within the area to which such roll relates or in such parts of such estates, tenures or holdings, or tenancies, as the case may be, as are within such area including the interests of all such proprietors, tenure-holders and other rent-receivers in all lands comprised in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area which are in the khas possession of such proprietors, tenure-holders and other rent-receivers and the interests of all such rent-receivers in all sub-soil including any rights to minerals in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area other than the interests which have already been acquired under Chapter II or sub-section (3) of section 46E shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances but subject to the right of such proprietors, tenure-holders and other rent-receivers specified in clause (2);

(2)each proprietor, tenure-holder and other rent-receiver, whose interests in any estate, tenure or holding or tenancy or in any part of any estate, tenure or holding or tenancy, as the case may be, within the area to which such roll relates, are acquired under this Act, shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be entitled to retain possession of an hold, subject to the provisions of this Act, as a tenant directly under the Government all lands of which he is entitled to retain possession under Chapter IV and, be liable to pay rent for such lands to the Government ;

(3)the interests of all cultivating raiyats, cultivating under-raiyats and non-agricultural tenants in all lands held by such raiyats, under-raiyats and non-agricultural tenants within the area to which such roll relates in excess of the lands of which such raiyats, under-raiyats or non-agricultural tenants are entitled to retain possession under Chapter IV, including the interests in the sub-soil of all lands so held in excess and all rights to minerals therein other than the interests which have already been acquired under any other provision of this Act shall, with effect from the first day of the agricultural year next following the date of publication of such notification on the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances;

(4)all cultivating raiyats, cultivating under-raiyats and other tenants holding lands, within the area to which such roll relates, immediately before the first day of the agricultural year next following the date of such publication of such notification, shall, with effect from the first day of the said agricultural year, if they have not already become tenants directly under the Government under any other provision of this Act, become tenants directly under the Government and shall have the right to continue to hold, subject to the provisions of this Act, as tenants under the Government such of those lands as have not vested in the Government under item (3) or under any other provision of this Act and shall be liable to pay rent to the Government in respect of the lands so continued to be held;

(5)all arrears of revenue and all cesses together with interest, if any, payable therein other than the arrears, cesses and interest referred to in clause (b) of sub-section (4) of section 3, remaining lawfully due on the first day of the agricultural year next following the date of such publication of such notification in respect of any estate within the area to which such roll relates shall, after the first day of the said agricultural year, continue to be recoverable from the outgoing proprietor by whom they were payable, and shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amount of such arrears and cesses and interest from the compensation money payable to such proprietor under this Act, when so ordered by the Collector;

(6)all amounts, recoverable by the Government from a rent-receiver under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (d) of sub-section (4) of section 3, whether on account of arrear dues or dues under future instalments under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, shall, without prejudice to any other mode of recovery, be recoverable by deduction of the amount of such arrear and future instalments from the compensation money payable to such rent-receiver in respect of the interests of lands to which such outstanding amounts relate, when so ordered by the Collector;
1
[(6a) all arrears of agricultural income-tax recoverable by the Government from a person under the Bengal Agricultural Income-tax Act, 1944, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (dd) of sub-section (4) of section 3, shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrears from the compensation money payable to such person under section 58 in respect of the interests or lands to which such outstanding amounts relate, when so ordered by the Collector;]

(7)all arrears of rent and all cesses, together with interest, if any, due thereon, in respect of any period previous to the first day of the agricultural year next following the date of such publication of such notification, which have accrued due in respect of any tenure, holding or land to which such roll relates, and which have not been barred by limitation or have not already vested in the Government under clause (c) of sub-section (4) of section 3, shall, on and from the first day of the said agricultural year, vest in and be recoverable by the Government and shall, without prejudice to any other mode of recovery, be recoverable from the persons by whom they were payable by the deduction of the amount of such arrears, cesses and interest from the compensation money, if any, payable to such persons under section 58, when so ordered by the Collector;

(8)with effect from the first day of the agricultural year next following the date of such publication of such notification, the ad interim payments under section 6, in respect of the rent-receiving interests or lands for which compensation has been assessed in the Compensation Assessment-roll to which such notification relates, shall cease; and the total amount of ad interim payments made under sub-section (1) or (2) or (4a) of the said section in respect of any such interests or lands, less an amount calculated at the rate of three per centum per annum on the amount of compensation assessed for such interests or lands in such roll from the date from which ad interim payments for such interests or lands became payable under that section till the last day of the agricultural year in which such notification is so published, shall be deducted from the amount of such compensation.