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demands under section 40 of Regulation XIV of 1793 are to be recovered in the same way. The exceptions are, by section 14, where the lands sold do not realise the amount of the arrears, or where no purchaser can be obtain. ed: in such cases the person and property of the defaulter are liable to the rules of Regulation XIV of 1793. This section is repealed by Act VII of 1868 (B.C.) and Act XVI of 1874. If a proprietor resists process, he may, by section 10, be taken into custody under section 5 of Regulation XIV of 1793.' Those provisions, as appears by Regulation VII of 1799, section 21, were abused; the proprietors being free from all fear of imprisonment, allowed their lands to be sold for arrears, and repurchased them at an under-assessment in fictitious names, or reduced the assessment upon the remaining lands by overrating the portion sold. It is hinted that the old system may in consequence have to be restored. And by section 23, clause 2, a defaulter or surety about to abscond may be arrested under section 5 of Regulation XIV of 1793 without a previous demand under section 3 of that Regulation. And by clause 4 of this section failure to furnish the required accounts also renders the proprietor liable to imprisonment under the directions of the Governor-General in Council. Again, by clause 5, any arrear due from the proprietor at the end of the year, and which cannot be recovered by sale, will be recovered by imprisonment or from his other property as prescribed in section 14 of Regulation III of 1794. This provision is repealed by Act VII of 1868 (B.C.), section 30.
1 Repealed by s. 22, Regulation VII of 1799 and Act XVI of 1874. · Repealed by Act VII of 1868 (B.C.)
Another remedy was dispossession. Thus, in the plan of settlement of 16th July 1777, it is provided that the cabooleuts shall stipulate for dispossession on default. By Regulation XIV of 1793, sections 15 and 16, if the defaulting proprietor resists process of arrest for arrears of revenue, his estate may be forfeited; and, by section 18, either conferred on his heirs, or sold at a public sale at the option of the Governor-General in Council; or the forfeiture may, by section 16, be commuted for a fine. By Regulation VII of 1799, section 23, clause 6, any arrear due at the end of a year from a farmer may be realised by the sale of his or his surety's property : or his lease may be cancelled ; but he may still sue his under-tenants for arrears under section 23 of Regulation XIV of 1793. And by Act IX of 1825, which deals with some districts not permanently settled, it is provided that if a malgoozar of such an estate falls into arrears, and there appears to be any objection to a sale, the existing engagements with the malgoozar may be annulled, and the mehal let in farm or held khas for not more than fifteen years, the malgoozar receiving out of the surplus proceeds, if any, malikana at the rate of from five to ten per cent.
By the Regulations of the 25th April 1788 and Regulation II of 1793, section 37, the land is in general to be deemed a sufficient security for the revenue, but a malzamin (or surety) is indispensable in case of letting in farm." So with regard to land in Calcutta, it is by the Regulations of 29th June 1789 to be held pledged for revenue, and is
· Colebrooke's Supplement, 210.
liable to be sold for arrears in the hands of a purchaser from the defaulter. Consequently attachment of the land was one of the means of enforcing payment of arrears of revenue; and this was extended to the lands of sureties by Regulation XIV of 1793, sections 23 and 24, which sections were, however, repealed by Regulation XI of 1822, section 2, clause 2. By section 5 of Regulation XLV of 1793' and section 9 of Regulation III of 1794, the Board of Revenue may direct land which has been ordered to be sold to be attached and committed to the charge of an Ameen under sections 6 and 25 of Regulation XIV of 1793. This is repealed by section 22 of Regulation VII of 1799 and Act XVI of 1874. Regulation VII of 1799, by section 23, clause 2, provides that if arrears of revenue be not paid upon requisition as prescribed, or the Collector satisfied that it will be paid, the Collector shall proceed to attach a sufficient portion of the estate: the attachment to be removed on paying the arrears with interest and expenses. The Collector is to have a discretion, as under section 8 of Regulation XIV of 1793, to suspend the exercise of these powers. Regulation I of 1801 recites that Regulation VII of 1799 has been on the whole successful, but has failed through indiscriminate attachments as well as through delays in sale. It notices that there must have been many instances of proprietors falling into arrears in the early months of the year without fault on their part, but the Collectors have made few reports of such cases, and have not exercised the discretion
allowed to them to suspend attachment. The Regulation then goes on to provide that no Collector shall attach any estate or farm during the first three months of the year without the sanction of the Board of Revenue, nor subsequently unless the Collector thinks it expedient with a view to induce payment, or to prevent misappropriation of the remaining rents of the year, or to obtain accurate information of the assets for the purpose of sale; in either of which cases the attachment must not be made until after the third month of the year: and the whole is to be attached instead of a portion as authorised by clause 2, section 23 of Regulation VII of 1799. The Ameens employed to collect, while the estate is attached, are to collect according to the existing engagements with the under-tenants, except where evidently collusive;but even where evidently collusive, they are not to annul existing leases within the year in which the attachment may have taken place without a decision in a summary suit under Regulation VII of 1799.3
The defaulters were also personally liable. By sections 28 and 44 of Regulation XIV of 1793, the defaulter, after a sale for arrears of revenue, is still liable in person and property for any unrealised balance. Similarly, under section 14 of Regulation III of 1794.5 By Act XI of 1859 the Collector is authorised to proceed first against the personal property of landlords in Sylhet.
Regulation XIV of 1793, s. 6.
• Repealed by Act VII of 1868 (B.C.) and Act XXVI of 1874.
A further penalty for non-payment is provided by LECTURE charging interest upon arrears. By the rules of 2nd March 17811 interest was to be charged at one per cent. upon on arrears. all revenue in arrear for fifteen days. Regulation XIV of 1793, section 7, makes interest payable on wilful default: 80 Regulation VII of 1799, section 23, clause 1. By section 2, Regulation I of 1801, a penalty of one per cent. per mensem for wilful default may be added in addition to interest until attachment.? By Regulation VII of 1830, section 8 (repealed by Act XII of 1841, section 1), the penalty and interest were consolidated into one charge of twenty-five per cent. And by Act XII of 1841, section 2, no interest or penalty is to be demanded in respect of any arrears of revenue after 1st January 1842. · The main remedy, however, for arrears of revenue is now Sale of estate
: or tenure. the sale of the estate or tenure. We have seen that this was not a very common remedy in Mahomedan times. By the plan of settlement of 16th July 1777,9 it was directed that a portion of the zemindary should be sold for arrears, or the zemindar dispossessed. And upon the settlement of 1778, it was directed that, while the engagements were to be renewed with zemindars and farmers not in default, the zemindaries in arrear should be sold or let in farm, 5 By the Regulations of 8th June 1787,6 sales for arrears were forbidden except under the sanction
· Colebrooke's Supplement, 219.
? All repealed by Regulation VII of 1830, s. 2, cl. 1, and Regulation V of 1812, 8. 28, cl. 1, itself repealed by Regulation XII of 1824, which in turn is repealed by Regulation VII of 1830, s. 2, cl. 1.
3 Colebrooke's Supplement, 210.