The Bengal Land Revenue Sales Act, 1859

Regulation X. 1818 (relating to collection of the public revenue from proprietorsand farmers of land in the District of Cuttack, &c) is hereby repealed; and from the date of the passing ofthis law, Act I of 1845 (regarding sales of land for arrears of revenue), except in so far as it repeals otherlaws, and except in regard to sales made or advertised, to arrears and other demands realizable, and tosuits commenced and acts done, under authority thereofshall cease to have effect in the LowerProvinces of Bengal.

If the whole or a portion of a kist or instalment of any month ofthe era according to which the settlement and kistbundee of any mehal have been regulated, be unpaid onthe first of the following month of such era, the sum so remaining unpaid shall be considered an arrear ofrevenue.

Upon the promulgation of this Act, the Board of Revenue at Calcuttashall determine upon what dates all arrears of revenue and all demands which, by the Regulations andActs in force, are directed to be realized in the same manner as arrears of revenue, shall be paid up in eachdistrict under their jurisdiction, in default of which payment the estates ill arrear in those districts, exceptas hereinafter provided, shall be sold at public auction to the highest bidder. And the said Board shall givenotice of the dates so fixed in the official Gazette, and shall direct corresponding publication to be made,as far as regards each district in the language of that district, in the Office of the Collector or other Officerduly authorized to hold sales under this Act, in the Courts of the Judge, Magistrate, (or Joint Magistrate,as the case may be,) and Moonsiffs, and at every Thannah station of that district; and the dates so fixedshall not be changed except by the said Board by advertisement and notification, in the manner abovedescribed, to be issued at least three months before the close of the official year preceding that in whichthe new date is, or dates are, to take effect.

Provided that in the district of Sylhet, the Collector may be authorized by the Board of Revenue toproceed in the first instance by the distress and sale of the personal property of defaulters, instead of bythe sale of their estates.

Provided always that no estate, and noshare or interest in any estate, shall be sold for the recovery of arrears or demands of the descriptionsmentioned below, otherwise than after a notification in the language of the district specifying the natureand amount of the arrear or demand, and the latest date on which payment thereof shall be received, shallhave been affixed for a period of not less than fifteen clear days preceding the date fixed for paymentaccording to Section III of this Act, in the Office of the Collector or other Officer duly authorized to holdsales under this Act, in the Court of the Judge within whose jurisdiction the land advertised lies, and inthe Moonsiff’s Court and Police thannah of the division in which the estate or share of an estate to whichthe notification relates is situated; or is the estate or share of an estate be situated within the jurisdiction ofmore than one Moonsiff’s Court or Police Thannah, in some one or more of such Courts or Thannas ; andalso at the cutcherry of the malgoozar or owner of the estate or share of an estate, or at some conspicuousplace upon the estate or share of an estate, the same to be certified by the peon or other person employedfor the purpose. First. Arrears other than those of the current year, or of the year immediately preceding. Secondly. Arrears due on account of estates other than that to be sold. Thirdly. Arrears of estates under attachment by order of any judicial authority, or managed by theCollector in accordance with such order. Fourthly. Arrears due on account of tuccavee, poolbundee, or other demands not being land revenue,but recoverable by the same process as arrears of land revenue.