kerala revenue recovery act 1968

rr

Revenue RecoveryPresented by T. J Joseph.Deputy Tahsildar,Staff Trainer,ILDM & IMG

.They Expect MORE…….

Do things differently………………………

RR is team work

Revenue Recovery falls under the State List

list(Schedule VII –List –II)

•43-Public Debt of the State•45- Land Revenue including

the Collection Of Revenue

Revenue Recovery

Revenue Recovery means the realisation of Public Revenue due on land from the defaulter under RR act.

Revenue Recovery

ACT &

RULES

rr

Kerala Revenue Recovery Act-1968

87 sections

DefaulterA person from whom the public revenue due on land is due,and includes his surety.

DefaulterArrears can be realised from the legal representative

of the defaulter

S2.Public Revenue Due on Land

The land revenue charged on the land includes all other taxes,fees. Cesses on land .

S-68- All sums due to Govt.

S-71- All sums due to any institution notified under the Act.

Revenue RecoveryAppointed day 15-12-1968

Revenue Recovery

COLLECTOR

District Collector

S.2c-COLLECTORSDC….ADM...AC…RDODy Collr(RR)Dy Collr(TWWF)Dy Collr(KFC)Dy Collr(HB)

S.72-Authorised OfficersDy Tahsildar (RR)

VO/RI

Time Management is Life Management.

Delegate effectively and only to those who have sufficient competencies.

Revenue RecoveryS-3-Public Revenue due on land shall be

the first charge on the land.

Revenue RecoveryS-4-Public Revenue due on land

is to be paid on or before the day which fall due.

Demand date will be date of arise of actual demand or date of service of DN which ever is earlier.

Mode of Revenue Recovery.1. Attachment and sale of the

movable property.2. Attachment and sale of the

immovable property.3. By appointing an agent for the

management of immovable property

4. Arrest and detention in prison

Revenue Recovery is a TEAM WORK

LRC.

Collectorate.

Taluk.

Village.

COLLECTORATE

Monitoring- RR

Procedure in Collectorate-1

District collector accepts 2 copies of the RR requisition in form 24. from the requisitioning department.

Procedure in Collectorate-2

District collector issues Revenue Recovery Certificate (RRC)in form 25. Authorising the tahsildar to collect the arrears.

Procedure in Collectorate-3

The RRC along with one copy of the requisition is sent to Tahsildar.

One copy of the requisition is kept in collectorate file.

TALUK OFFICE

Monitoring- RR

Procedure in Taluk Office-1

The Tahsildar accepts the RRC and 4 copies of the demand notice in form -1 ( section.7 notice to attach the movable) is prepared The demand notice is approved by Deputy Tahsildar (RR)

Procedure in Taluk Office-2

The Tahsildar accepts the RRC and 4 copies of the demand notice in form-1 (section7 notice to attach the movable) is prepared.The demand notice is approved by Deputy Tahsildar (RR).

Procedure in Taluk Office

43 copies of the notice is sent to V.O and he is authorised to collect the dues. One copy Kept in the RR file . Also necessary entries are made in the RR Registers.

VILLAGE OFFICE

Monitoring- RR

Procedure in Village Office

V.O accepts 3 copies of the demand notice and necessary entries are made in the RR ledger.

2 copies are handed over to the villageman for serving upon the defaulter.One copy is kept in the v.o.

Mode of Remittance

In lump or Instalment • Upto Rs 15000- Dist Collr• Above Rs 15000- Govt. If instalment is defaulted

arrear should be realised in lump.

Mode of Remittance RR steps may be kept pending

for a period of 30 days from the date of issue of a stay card.

Items to be realised

1.Actual arrear.2.Interest.3. DN fee-Rs 2/-4.Collection Charge.5.Cost-

S-6 Interest to be realised

@ 12%

or

amount shown in the requisition.

Collection Charge 1.@ 5% upto Rs 5 lakhs.

2.@ 7.5% above 5 lakhs. Collection charge should be realised from the defaulter

Essential pre conditions of RR

1There should be assessment of dues as a certain amount.

2.No RR steps could be taken for an uncertain amount

3.There should be proper DN4.The demand should be made

only against the defaulter.

S.7- Issue of Demand Notice by Collector/AO

1.It should be in Form-12.It should contain details of arrear amountInterest and rateDateDN fee,(Rs.2/-)(Generally DN is signed by…………….)

S.7- Mode of Service of Demand Notice

1.By serving the DN to the defaulter.

2.By serving the DN to the Adult Male member of his family.

3.By affixing the outer door of his usual place of Residence.

4. By Registered Post.

FIELDWORK -

Service of notice.

The village man serve the notice to the defaulter or adult male member of his/her family by getting acknowledgement in the served copy

The VM also put his signature in the served copy.

The Served copy.It may contain following .1.The signature of the recipient.2.The signature of the VM/date.3.A brief route map.4.FIR-Assets of the defaulter.

Business of the defaulter. Phone No/Ration card/pass book. details. Etc.to be entered in the

RR ledgerDo a little bit more than you get paid for.......

GO…….Extra Mile.

Monitoring- RR

Be result oriented rather than task oriented.

“How can I add value to what I am doing….”

Eliminate your competition……

Go ….EXTRA MILEDo a little bit more than what you

get paid for.•Communication.•Records.•Procedures.•Events.

Think….Differently

Monitoring- RR

Think differentlyResult………..

Action…………….Feelings……………

Thoughts…………..

AttitudeEmployees can be the Biggest

asset or biggest liability of an organisation.

The Extra Mile VO1.Can work without supervision.2.Do things differently.3.Take RISK and accept responsibility.4.GOOD Team Leader.5.Result oriented rather than task oriented.6.Punctual and considerate.7.Sees answer for every problem.8.Cheerful and courteous.

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S.7- Issue of Demand Notice

and attachment of movable.RR act does not allow delay in

attachment of movables after the service of DN.

Form-1 Demand notice is for IMMEDIATE payment

S.8- Attachment of movable.

1.Attachment shall be done by actual seizure.

2.Attachment shall be in the presence of 2 persons in the locality.

3.Copy of the mahazar and details of the place in which attached article kept shall be handed over to the defaulter.

Prioritise your work.

Attachment should be made Attachment should be made only after sunriseonly after sunrise

ATTACHMENT SHOULD BE ATTACHMENT SHOULD BE MADE BEFORE SUNSET. MADE BEFORE SUNSET.

GIVE PRIORITY

Stay away from Negative Influences.

S.10- Exempted items.

1.Ordinary wearing apparel.2.Tali/wedding ring and ornament

used for ritual usages.3.Minimum articles used for

poojas/worship.4.Agricultural tools.5.Tools of artisans.6. Articles notified by Govt.

S.10- Exempted items.

ATTACHMENT 1. TIME-2. Appear as a Team.3. Body language.4. Procedures.5. Suitability of articles.6. Quantity.

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TOUGH DEFAULTER

TOUGH DEFAULTER TEAM WORK

MULTIPLE ATTACK

SERVE &ATTACH

AVOID DELAY.

sistance to change

Arrest>>.

S.12-13 .Sale of Movable attached.

1.Attachment is made by VO, But sale is conducted by officer authorised by tahsildar( not below the rank of RI).

2.There should be 15 days notice in form No-2 before sale .

3. Valuation to be done by concerned dept.

S.14-16- Sale of Movable attached.

1.The property shall be paid for in ready money.

2.Excess amount if any, shall be paid to the defaulter

3.If the arrear amount is paid by the defaulter before sale, the property shall be released.

S.17- attachment of growing crops.

S.17- attachment of growing crops.

1.Affix demand notice on the land on which crop grown.

2.Sale can be conducted only when crops are ripe.

Valuation to be done by Agriculture Officer.

S.18- attached articles.

Attached articles should not be used.

S.20.Attachment of Debt or Share.

Debts/Share,Decree, Bank Account DD/Cheques etc can be attached.

• Issue of prohibitory order in form.3

• Notice of attachment in form 4.

S.20.21Attachment of Debt or Share.

Debts/Share,Decree, Bank Account DD/Cheques etc can be attached.

• Issue of prohibitory order in form.3• Notice of attachment in form 4.• Attachment of share in movable

property- notice in - form5 Gratuity and PF cannot be attached

ATTACHMENT OF LAND

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S-36Attachment of immovable.

S.34-Attachment of LAND.

1. The Demand Notice should be in form-10.

2. Attachment Notice should be in form-11.

3. The date of service of form- 11 will be the date of attachment.

S-36Publication of Notice.1.In the property2.Village Offfice.3.LSG.4.In the Gazette or one or two

local news papers at the discretion of Collector.75(2)

5.One copy to SRO.

1.The served copies of the DN should not be kept in village office……it should be returned to tahsildar along with details.

2.The RR/court attachment details may be noted in the TP register.

S-37-38Management of Property attached

Appointment of Agent- Form.12Notice to assumption of

Management- Form.13Order of withdrawal of

attachment- Form.14

S43- attachment of BUISINESS

Order from district collector is required

Attachment notice - Form.15

S49- Sale of Land Attached.1.Obtain Valuation from

concerned depts.2. 30 days Notice of Sale-

Form163.Notice shall be in English and

Local language4. Publish it in Land, V.O, LSG and

send one copy to Requisitioning authority.

5.Obtain valuation and mahazar.

S50- Sale of Land Attached.

Sale Shall be in Public Auction.

1.Form 16 Notice shall be at least 30 days before the date of sale.

2.If there is no bid or the bid amount is insufficient , sale can be postponed to another date not later than 60 days.

S50- Sale of Land Attached. BOUGHT IN LAND.1.If there is no bid , the property

may be purchased on behalf of Government for a nominal amount of Rs.1

2.If the bid amount is less than the arrear amount and cost…………?

Time limits. 1. S.7 demand notice 0 days.2. S.12 sale notice 15 days.3. S.15 purchase amount 0 days.4. S.34 demand notice 10 days.5. S.49 purchase amount 30 days.6. S.49 adjournment of sale 60 days.7. S.52 set aside of sale 30 days.8. S.53 set aside of sale 30 days.9. S.58 1-2 years.10. S.65 period of remittance . 30 days.

S52- Set aside of Sale.

Any person claiming an interest on the land auctioned can apply to set aside the sale within 30 days from the date of sale, by depositing

1. A sum equal to 5% of the sale amount.2. A sum equal to the arrear+interest+cost.

S53- Set aside of Sale.

Any person complaining material irregularity or mistake shall

furnish complaint with proof within 30 days from the conduct of sale to set aside the sale.

S53- Set aside of Sale.Any person complaining material

irregularity or mistake shall furnish complaint with proof within 30 days from the conduct of sale to set aside the sale.

S53- Set aside of Sale.Sale can be set aside only after due notice to the

auction purchaser..

The purchaser has to remit 15% of the sale amount immediately after the auction and balance

within 30 days.

If the purchaser fails to remit the amount in time it shall be resold at his expense. He will be answerable for the loss in the resale.

S54-Confirmation of Sale.After auction, Tahsildar should send the file to RDO for

confirmation of sale.

I f the sale is not confirmed the deposit amount/purchase money should be returned to the auction purchaser.

Cerificate of sale in form 18 should be issued to the purchaser if the sale is confirme. A deed may be executed if the purchaser desires.

ARREST & DETENTION

RR

S.65.ARREST & DETENTION. No ARREST in case of1.A woman. 2. A minor.

3.Person of unsound mind.

4. A surety.

S.65.ARREST & DETENTION.

No ARREST in case of1.A woman. 2. A minor.

3.Person of unsound mind.

4. A surety.

BARRIERS

Monitoring- RR

RR -- a blend of tradition and modern style

Mere paper work will not yield the desired results

1xc

1. Lack of TEAM WORKLRC.

Collectorate.

Taluk.

Village.

1. Lack of TEAM WORK1. Collectorate- H D C

2. Taluk - H D C

3. Village - V V C

Born to WIN……………………Conditioned to Lose.

Together Everyone Achieves More1. Collectorate-H D C2. Taluk. -H D C3. Village- -H H H

Team work divides the task and double the success………..

……Telephone is the most Powerful tool.

3. ineffective communication.1.Collectorate-H D C

2.Taluk. -H D C3.Village- -H H HTelephone is the most Powerful tool.

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ineffective communication.

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communication.KISS1. Correspondence.

2. MAHAZAR.3. Statement of Facts.4.SKETCH.5.Minutes.6.Circulars7.Endorsements.

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3. WRONG GOALS.1. Lack of accountability-contribution.2. Beyond DOM.3. Pessimistic Attitude.4. Fear of failure/success.5. Procrastination.

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Fix your target.

4. STAY.Court Stay.

Government stay.

Appellate stay.

………..GO EXTRA MILE

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5.INEFFECTIVE conferences .

Conferences should be SMART

S- Specific.M- Measurable.A- Achievable.R- Realistic.T- Time bound. …………ensure continuous follow up action.

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6. Wrong Tools-DCBThe DCB Clerk has a crucial role to play.

1.He is the custodian of information.2.He has the

responsibility to communicate.

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inaccurate DCBThe DCB Clerk has a crucial role to play.

1.He is the custodian of information.2.He has the

responsibility to communicate.

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DCB STATEMENT.

5. conferences.Conferences should be SMART

Start the conference by reviewing minutes of the previous conference.

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5. conferences.Conferences should be SMART

Use the right tool for review.

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5. conferences.Conferences should be SMART

Give permission to perform special task.

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5. conferences.Conferences should be SMART

Fix target.

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5. conferences.Conferences should be SMART

Write the minutes in a register.

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6.Poor Inspection Mechanism.

Effort is important, but knowing where to make an effort makes all the difference!

Inspection.

7. Inspection.1. No Specific Goals.

2. Weak Inspection Mechanism.

3. Wrong tools.

4. Poor follow up action.

5. Lack of Team work.

7. Poor maintenance of Records.

1. Registers.2. Files.3. Stock file/dcb/minutes etc.

1Register of movables attached

Register of land attached

RR Ledger.

8. Weak Leadership.1. Supervision.2. Co ordination.3. Support.4. Protection.

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S.65.ARREST & DETENTION.Hearing notice from DC- - Form-19

Warrant of ARRESTAfter 30 days. -Form20

Order of detention =Form-21

Order of release - Form-22

RR Requisition - Form-24

RR Cerificate - Form-25

POWER OF REVISION1.Against the action by Collector - CLR (83-1)

2.Against the decision of CLR _

Government(83-2)

Success comes to doers, not observers.

Thank you.

T.J JOSEPH.T.J JOSEPH.ADHIKARATHIL.S.H MOUNT P.OKOTTAYAM.Pin-686006MOB-9447464502