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THE MOTOR VEHICLES ACT, 1988:

174.Recovery of money from insurer as arrear of land revenue.


174. Recovery of money from insurer as arrear of land revenue. Where any amount is due from
any person under an award, the Claims Tribunal may,on an application made to it by the person
entitled to the amount, issue a certificate for the amount to the Collector and the Collector shall
proceed to recover the same in the same manner as an arrear of land revenue.
A.P. Motor Vehicles Rules - 1989 :
472. Enforcement of an award of the Claims Tribunal :- Subject to the provisions of Section
174, the Claims Tribunal shall, for the purpose of enforcement of its award, have all the powers of
a Civil Court in the execution of a decree under the Code of Civil Procedure, 1908, as if the award
were a decree for the payment of money passed by such Court in a Civil Suit.
REVENUE RECOVERY ACT, 1890
Section 3 - Recovery of public demands by enforcement of processes in other districts than those
in which they become payable
(1) Where an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue, is payable
to a Collector by a defaulter being or having property in a district other than that in which the
arrear accrued or the sum is payable, the Collector may send to the Collector of that other district
a certificate in the form as nearly as may be of the Schedule, stating
(a) the name of the defaulter and such other particulars as may be necessary for his
identification, and
(b) the amount payable by him and the account on which it is due.
(2) The certificate shall be signed by the Collector making it [Ins.by Act 4 of 1914.s.2 and Sch.,
Pt.I.] [or by any officer to whom such Collector may, by order in writing, delegate this duty], and,
save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated.
3. The Collector of the other district shall, on receiving the certificate, proceed to recover the
amount stated therein as if it were an arrear of land-revenue which had accrued in his own
district.

Legal Position:
1) 2001 ACJ 1- Oriental Insurance Co. Ltd.Vs. Cheruvakkara Nafeessu & Ors.---Decided On:
14.12.2000 held in 11th para " The appeal is accordingly allowed holding that the appellantcompany is liable to pay the entire award amount to the claimants. Upon making such payment
the appellant can recover the excess amount from the insured by executing this Award against the
insured to the extent of such excess as per Section 174 of the Motor Vehicles Act, 1988. No costs."
2) AIR 2004 SC 1531 Between National Insurance Co. Ltd Vs Swaran Singh and Ors ---Decided On:
5.01.2004 held under Summery of Findings headings
(x) Where on adjudication of the claim under the Act the Tribunal arrives at a conclusion that the
insurer has satisfactorily proved its defense in accordance with the provisions of Section 149(2)
read with Sub-section (7), as interpreted by this Court above, the Tribunal can direct that the
insurer is liable to be reimbursed by the insured for the compensation and other amounts which it
has been compelled to pay to the third party under the award of the Tribunal. Such determination
of claim by the Tribunal will be enforceable and the money found due to the insurer from the
insured will be recoverable on a certificate issued by the Tribunal to the Collector in the same
manner under Section 174 of the Act as arrears of land revenue. The certificate will be issued for
the recovery as arrears of land revenue only if, as required by Sub-section (3) of Section 168 of the
Act the insured fails to deposit the amount awarded in favor of the insurer within thirty days from
the date of announcement of the award by the Tribunal.
3) 2010 ACJ 1114 Mohammad Iyub S/o Haji Kaleel Ahamed Vs.Muzaheed Pasha S/o Mohammad
Ismail by THE HIGH COURT OF KARNATAKA AT BANGALORE Decided On: 22.07.2009 in para 4 held
"Section 174 provides for recovery of money under an award and enables the tribunal to issue a
certificate for the amount to the Collector, who may proceed to recover the same in the same
manner as arrears of land revenue. "
4) 2006ACJ2400 National Insurance Company Limited Vs. Govindasamy represented by his wife
and guardian Dhanalakshmi and Kuberan by THE HIGH COURT OF MADRAS held in para 29 " In the
circumstances, the learned counsel for the appellant Insurance Company has insisted that liberty
may be given to the Insurance Company to recover the money from the owner of the lorry. This
plea of the learned counsel for the appellant may be considered in the light of the decision of the
Supreme Court as stated supra that the Insurance Company may initiate a separate action
therefor against the owner or the driver of the lorry or both, as the case may be. I am able to find
a force in the submissions of the learned counsel for the appellant and accordingly, liberty is given
to the appellant Insurance Company that the award amount found due to it from the insured can
be recovered on a certificate issued by the Tribunal to the Collector in the same manner under
Section 174 of the Motor Vehicles Act, 1988 as arrears as land revenue."
5) 2005 ACJ 1520 New India Assurance Co. Ltd. Vs Pushpa and Ors. by THE HIGH COURT OF
BOMBAY decided on 29.11.2003 held in para no. 26 " the owner of the motor vehicle involved in
the accident has to pay the remaining amount of the award and the insurance company would be
entitled to recover the excess amount from the insured by executing this award against the
insured to the extent of such excess amount as per Section 174 of the Act. "

6) 2004 ACJ 249 Karnataka State Road Transport Corporation Vs Arun alias Aravind by THE HIGH
COURT OF KARNATAKA AT BANGALORE FULL BENCH decided on 06.11.2003 held in 12th Para
Section 168 of the Act enables the Tribunal to make an award determining the amount of
compensation which appears to it to be just and to specify the person or persons to whom
compensation shall be paid and in making the award the Tribunal shall specify the amount which
shall be paid by the insurer or owner or driver of the vehicle involved in the accident or by all or
any of them, as the case may be Section 174 of the Act provides that where any amount is due
from any person under an award, the Claims Tribunal may on an application made to it by person
entitled to the amount, issue a certificate for the amount to the Collector and the Collector shall
proceed to recover the same in the same manner, as an arrears of land revenue.
7) 2007ACJ2058 The New India Assurance Co. Ltd.Vs. Amitava Das and Anr. Decided On:
27.11.2006 by THE HIGH COURT OF CALCUTTA held " he is directed to return the same to the
Insurance Company within two months from this date and failing which the Insurance Company
shall be at liberty to realise the money by filing necessary application before the learned Tribunal
under Section 174 of the Motor Vehicles Act, 1988."
8) 2006ACJ839 by THE HIGH COURT OF CALCUTTA Decided On: 13.04.2005 held in para 37 " On
plain reading of Section 174 of the said Act, it appears to this Court that the said provision consists
of three parts. In the first part it contemplates an application from the holder of the award. In the
second part, it contemplates that the Tribunal may issue a certificate to the Collector for recovery
of awarded money. The third part contemplates recovery of the certificated amount by the
Collector as arrear land revenue.".
In 38 para held Thus, the last part will be workable only when the certificate will be issued by the
Tribunal to the Collector. The use of expression may in the second part signifies that other option is
also available to the Tribunal. The other option, of course, has not been mentioned in the said
provision. But in my considered view, when the power to recover the awarded money has been
given to the Tribunal, the Tribunal can no doubt exercise its power in accordance with the mode as
prescribed in the Rules which have been framed by the State Government by virtue of its power
given under Section 176 of the said Act.
9) 2005 (1) AWC 904 United India Insurance Co. Ltd.Vs. Smt. Arunesh Bhatnagar and Ors. Decided
On: 04.02.2005 THE HIGH COURT OF ALLAHABAD held in para 15 " In the result, the appeal is
allowed holding that the appellant-Insurance Company will pay the entire awarded amount to the
claimants and upon making such payment the Insurance Company will be free to recover the
excess amount from the vehicle owner by executing the award against him in accordance with the
provisions of Section 174 of the Motor Vehicles Act, 1988. "
10) 2003ACJ1274: National Insurance Co. Ltd.Vs.Brij Pal Singh and Anr. Decided On: 13.12.2002 by
THE HIGH COURT OF ALLAHABAD held in Para No.33 After the payment has been made, the
appellant-insurance company will be entitled to recover the entire amount from the owner of the
vehicle, namely, Pramod Kumar respondent No. 2, by taking proceedings in accordance with
Section 174 of the Motor Vehicles Act or by any other mode permissible in law.
11) 1992ACJ344 Smt. Prabha Devi Vs.Bhoop Singh and others Decided On: 27.02.1991 by THE
HIGH COURT OF ALLAHABAD held that tribunal could only issue a recovery certificate for the
amounts due under the award to the Collector Collector to recover the same as in the manner as
arrear of land revenue.

12) AIR1984SC1213 Ram Narayan Agarwal and Ors. Vs State of Uttar Pradesh and Ors. Decided
On: 23.08.1983 by THE SUPREMENT COURT OF INDIA held about the procedure of recovery as
arrears of land revenue.

13) In Manu/KE/0896/2010 K. Raghavan S/o. Kunhappa Vs New India Assurance Co. Ltd Decided
On: 30.08.2010 and 2006ACJ2704 IN THE HIGH COURT OF KERALA;W.A. No. 474 of 2009;Decided
On: 04.03.2009; V. Varghese Vs. Sunny M.P. and Anr. & 2004ACJ406; IN THE HIGH COURT OF
KERALA;O.P. No. 4546 of 2003;Decided On: 26.06.2003;SivankuttyVs.Motor Accidents Claims
Tribunal; 1994ACJ1159 IN THE HIGH COURT OF GUJARAT FULL BENCH;Civil Appln. No. 3398 of 1994
in First Appeal No. 141 of 1988;Decided On: 01.09.1994;Jayantilal Ambalal Parmar Vs. The Gujarat
State Road Transport Corporation and Anr. held that Section 174 of MV Act is to be dealt under
Revenue Recovery Act.
14) 2005ACJ1595 IN THE HIGH COURT OF RAJASTHAN;Civil W.P. No. 1800 of 2004;Decided On:
29.03.2004; Smt. Pushpa Mishra and Ors.Vs. MACT and Anr. Question involved in Claimantpetitioners seek to quash the order dated March 16, 2004 passed by learned Motor Accident
Claims Tribunal cum Additional District Judge No. 8, Jaipur City whereby the execution application
filed by petitioners under Order 21, Rule 11, CPC was forwarded to District Collector Jaipur under
Section 174 of the Motor Vehicles Act for the recovery and insured filed writ against the order and
the High Court remitted the case to learned Motor Accident Claims Tribunal cum Additional District
Judge No. 8, Jaipur City to execute the award under Order 21, Rule 11, CPC.
15) In 2007ACJ868IN THE HIGH COURT OF PATNA;LPA No. 785 of 1996;Decided On: 21.02.2006
Oriental Insurance Company Ltd.Vs.Smt. Saroj Gupta and Anr. Held in Para no. 16 The Court
further directs that the Certificate Case No. 135 of 1993-94 initiated under Section 174 of the
Motor Vehicles Act by the Tribunal shall stand quashed in so far as the appellant No. 1 alone is
concerned. The order of stay of further proceedings in the certificate case is hereby vacated. The
Tribunal is directed to proceed with the certificate case against respondent No. 2 on day to day
basis for recovery of the balance compensation amount along with interest. The Tribunal shall
amend the certificate accordingly. Due notice shall be given to respondent No. 2 in the certificate
proceeding.
16)2007ACJ1945;IN THE HIGH COURT OF PATNA;LPA Nos. 1153 and 1154 of 1996;Decided On:
03.01.2006;Sardar Jai Singh ChawalaVs. Raksakhi Devi and Ors. Etc. held in para no. 26 As
noticed by order dated 10-5-1996, in M. A. Nos. 155 and 159 of 1995 further proceedings In the
Certificate Case initiated under Section 174 of the Motor Vehicles Act had been stayed by this
Court. We are unable to find any details of the case number etc. of the certificate case on record.
We therefore direct that the certificate case shall now proceed expeditiously on a day to day basis
and the award amount be recovered from the appellant without any further delay. If the certificate
proceedings have not been initiated till now, we further direct that the Tribunal shall forthwith
initiate a certificate proceeding under Section 174 of the Motor Vehicles Act and proceed on a day
to day basis. It is note worthy that the heirs of the deceased would not have received any part of
the compensation amount till today except the statutory amount deposited by the appellant under
Section 173 of the. Motor Vehicles Act being Rs. 25.000/- only. The Tribunal had awarded interest
on the Award @ 10%. The appellant has not questioned the same. We only confirm the same till
date of payment. If certificate proceedings have been initiated the certificate of demand shall be
amended accordingly.
17) I(2004)ACC148 IN THE HIGH COURT OF PUNJAB AND HARYANA;Civil Revision No. 1731 of
2003;Decided On: 08.04.2003;Anil Singhal and Ors.Vs.Tek Ram held in para no.3 The Tribunal has

found that the accident has taken place on 27th November, 1996 and the agreement dated 10th
April, 1997 has been prepared much later. The award was announced on 26th November, 1999. It
has further been found that the offending vehicle owned by M/s. Purar Testiles Private Limited was
taken on Superdari by one of the objector-petitioners Anil Kumar, who was then Director. It has
further been found that land measuring 8 kanals 16 marlas was purchased through another
objector Rajinder in his capacity as Managing Director. The agreement dated 10th April, 1997 is
unregistered document and is a device to defeat the rights of the decree-holder-respondents.
Moreover, the JD-respondents are not party to the agreement dated 10th April, 1997. If there is
any stipulation between the objector-petitioners and the new Directors of the Company, then the
objector-petitioners have to receive the awarded amount from them. The liability cannot be
avoided by them by hiding behind the corporate character of the Company because such like
agreements can be easily prepared to defeat the rights of the JD-respondents. The Objectorpetitioners have failed to establish their bona fides.
18) 2002ACJ1905 IN THE HIGH COURT OF PUNJAB AND HARYANA;First Appeal from Order No. 1128
of 2002;Decided On: 04.03.2002;National Insurance Company Vs.Geeta Devi and Ors. Held in para
no 5 The Tribunal has already found that the insurer shall be entitled to reimbursement from the
owner. In view of the provisions of Section 174, we have no doubt that the competent authority
shall proceed in accordance with law. In any case, the money to be paid by the insurer goes out of
public funds. It is only fair that these funds are protected and that the Tribunal Takes every
possible measure to ensure reimbursement. Section 174 embodies this principal. It shall be kept in
view by the Tribunal.
19) 2001ACJ1354 IN THE HIGH COURT OF PUNJAB AND HARYANA;Civil W.P. No. 9132 of 2000;
Decided On: 19.07.2000;Bhatinda Chemicals Ltd.Vs.The Addl. Dist. Judge and Ors. Held The
award was passed by Motor Accident Claims Tribunal (hereinafter referred to as "the Tribunal")
against the petitioner and others. The petitioner filed an appeal over the said award but has not
been able to obtain stay. The claimants are getting the award executed and in pursuance of the
same recovery certificate under Section 3(1) of the Revenue Recovery Act, 1890 has been issued
against the petitioner. The petitioner is challenging the recovery which is being made against him.
After hearing the learned Counsel for the petitioner, we find that this petition is without merit.
Counsel for the petitioner has argued that the recovery is not being made in accordance with law.
According to him If the property from which the recovery is to be made is in a district other than
that in which the arrears accrued or sum is payable, the Collector has to send a certificate to
Collector of that other district for recovery.
What is the relief if the Collector did not recover the amount:
1) Can take contempt proceedings against Collector.
Legal Position:
1984 ACJ 634:In the High Court of Delhi at New Delhi ( Crl. Contempt No.2 of 1983; decided on 257-1984. ) Present: Mr Justice Rajender Sachhar; Mr Justice S.B.Wad. Between P.R.Thakur..Petitioner
Vs J.P.Tyagi; Collector; Delhi...Respondent.
Motor Vehicles Act 1939;Section 110-E; Contempt Of Courts Act,1971;Section 15-Recovery
Proceedings-Duty of collector A reference of contempt of court by the claims tribunal was made
against the collector-Tribunal wrote a number of letters to the collector regarding recovery
proceedings of the awards passed by the tribunal-No reply from the collector-Tribunal sent show
cause notice to the collector for contempt of court-Collector confronted the tribunal and
challenged its power and stated that collector's office was not answerable to the Tribunal-But in
reference the collector tendered his unconditional apology.

The Revenue Recovery Act, 1890

The Revenue Recovery Act, 1890


ACT No.1 OF 1890

[AS ON 1957]

An Act to make better provision for recovering certain public demands.

14th February, 1890.

1. This Act has been modified in its application to the Benares Family
Domains, see s.15 of the Benares Family Domains Act, 1904 (U.P.3 of
1904).

WHEREAS it is expedient to make better provision for recovering certain public


demands; It is hereby enacted as follows :-

2. Definitions.

In this Act, unless there is something repugnant in the subject or context,(1) "District" includes a presidency-town;

(2) "Collector" means the chief


administration of a district; and

officer

in

charge

of

the

land-revenue

(3) "Defaulter" means a person from whom an arrear of land-revenue, or a sum


recoverable as an arrear of land-revenue, is due, and includes a person who is
responsible as surety for the payment of any such arrear or sum.

3. Recovery of public demands by enforcement of processes in other


districts than those in which they become payable.

(1) Where an arrear of land-revenue, or a sum recoverable as an arrear of landrevenue, is payable to a Collector by a defaulter being or having property in a
district other than that in which the arrear accrued or the sum is payable, the
Collector may send to the Collector of that other district a certificate in the form
as nearly as may be of the Schedule, stating-

(a) The name of the defaulter and such other particulars as may be necessary for
his identification, and

(b) The amount payable by him and the account on which it is due.

(2) The certificate shall be signed by the Collector making it 1[or by any officer to
whom such Collector may, by order in writing, delegate this duty], and, save as
otherwise provided by this Act, shall be conclusive proof of the matters therein
stated.

(3) The Collector of the other district shall, on receiving the certificate, proceed to
recover the amount stated therein as if it were an arrear of land-revenue which

had accrued in his own district.

1. Ins.by Act 4 of 1914.s.2 and Sch., Pt.I.

4. Remedy available to person denying liability to pay amount recovered


under last foregoing section.

(1) When proceedings are taken against a person under the last foregoing section
for the recovery of an amount stated in a certificate, that person may, if he denies
his liability to pay the amount or any part thereof and pays the same under
protest made in writing at the time of payment and signed by him or his agent,
institute a suit for the repayment of the amount or the part thereof so paid.

(2) A suit under sub-section (1) must be instituted in a Civil Court having
jurisdiction in the local area in which the office of the Collector who made the
certificate is situate, and the suit shall be determined in accordance with the law
in force at the place where the arrear accrued or the liability for the payment of
the sum arose.

(3) In the suit the plaintiff may, notwithstanding anything in the last foregoing
section, but subject to the law in force at the place aforesaid, give evidence with
respect to any matter stated in the certificate.

1[(4)

This section shall apply if under this Act as in force as part of the law of
or] Burma, or under any other similar Act forming part of the law of
3[Pakistan or] Burma, proceedings are taken against a person in 4[Pakistan or
Burma, as the case may be,] for the recovery of an amount stated in a certificate
made by a Collector in 5[any State to which this Act extends].]
2[Pakistan

1. Ins.by the A.O.1937

2. Ins.by the India (Adaptation of Income-Tax, Profits Tax and Revenue

Recovery Acts) Order, 1941 (G.G.O.31 dated the 10th December, 1947),
(Gazette of India, 1947, Extraordinary, 1333).

3. Ins.by the India (Adaptation of Income-Tax, Profits Tax and Revenue


Recovery Acts) Order, 1947 (G.G.O.31 dated the 10th December 1947),
(Gazette of India.1947, Extraordinary, 1333).

4. Subs. G.G.O.31, dated the 10th December, 1947., for " Burma ".

5. Subs by Act 33 of 1950, s.2 (2) and Sch., for " a Part A State or a Part
C State".

5.. Recovery by Collectors of sums recoverable as arrears of revenue by


other public officers or by local authorities.

Where any sum is recoverable as an arrear, of land-Revenue of any public officer


other than a Collector or by local authority, the Collector of the district in which
the office of that officer or authority is situate shall, on the request of the officer
or authority, proceed to recover the sum as if it were an arrear of land-revenue
which had accrued in his own district, and may send a certificate of the amount to
be recovered to the Collector of another district under the foregoing provisions of
this Act, as if the sum were payable to himself.

6. Property liable to sale under this Act.

(1) When the Collector of a district receives a certificate under this Act, he may
issue a proclamation prohibiting the transfer or charging of any immovable
property belonging to the defaulter in the district.

(2) The Collector may at any time, by order in writing, withdraw the proclamation,
and it shall be deemed to be withdrawn when either the amount stated in the
certificate has been recovered or the property has been sold for the recovery of

that amount.

(3) Any private alienation of the property or of any interest of the defaulter
therein, whether by sale, gift, mortgage or otherwise, made after the issue of the
proclamation and before the withdrawal: thereof, shall be void as 1[against the
2[Government]] and any person who may purchase the property at a sale held for
the recovery of the amount stated in the certificate.

(4) Subject to the foregoing provisions of this section, when proceedings are taken
against any immovable property under this Act for the recovery of an amount
stated in a certificate, the interest of the defaulter alone therein shall be so
proceeded against, and no incumbrances created, grants made or contracts
entered into by him in 3[good faith shall be rendered invalid by reason only of
proceedings being taken against those interests.

(5) A proclamation under this section shall be made by beat of drum or other
customary method and by the posting of a copy thereof on a conspicuous place in
or near the property to which it relates.

1. Subs by the A O.1937, for against the Government.

2. Subs by the A.O 1948, for "crown".

3. See definition in the General clauses Act, 1897 (10 of 1897), s.(22).

7. Saving of local laws relating to revenue.

Nothing in the foregoing sections shall be construed-

(a) To impair any security provided by, or affect the provisions of, any other

enactment for the time being in force for the recovery of land-revenue or of sums
recoverable as arrears of land-revenue, or

(b) To authorise the arrest of any person for the recovery of any tax payable to the
corporation, commissioner, committee, board, council or person having authority
over a municipality under any enactment for the time being in force.

8. Recovery in India of certain public demands arising beyond India .

When this Act has been applied to any local area which is under the
administration of 1[the Central Government 2[***] but which is not part of 3[***]
4[India], an arrear of land-revenue accruing in that local area, or a sum
recoverable as an arrear of land-revenue and payable to a Collector or other
public officer or to a local authority in that local area, may be recovered under this
Act in 5[***] 6[India].

1. Subs.by the A.O 1937, for "the G.G.in C.".

2. The words "or the Crown Representative" omitted by the India


(Adaptation of Income-tax, Profits Tax and Revenue Recovery Acts)
Order, 1947 (G.G.O.31, dated the 10th December, 1947) (Gazette of
India, 1947, Extraordinary, p.1333).}

3. Subs. G.G.O.31, dated the 10th December, 1947., for " British India ".

4. The words "the Provinces of" omitted by the A.O.1950.

5. Subs. G.G.O.31, dated the 10th December, 1947., for " British India ".

6. The words "the Provinces of" omitted by the A.O.1950.

9. Recovery in India of land revenues etc., accruing in Burma .


1[9.

Recovery in India of land revenues etc., accruing in Burma.

(1) The Central Government may direct 2that an arrear of land-revenue accruing
in Burma or a sum recoverable in Burma as an arrear of land-revenue and payable
to a Collector or other public officer or to a local authority in Burma may be
recovered under this Act in3[***] India and thereupon such arrear or sum shall be
so recoverable:

Provided that the Central Government shall not give any such direction unless it is
satisfied that the remedy available under section 4 of this Act in 4[***] India to a
person paying under protest in 5[***] India an arrear accruing in 6[***] India is
available under Burma law in Burma to a person paying under protest in 7[***]
India an arrear accruing in Burma.

(2) For recovering by virtue of this section any arrears of tax, penalty due under
the enactments relating to income-tax or super-tax in force in Burma, the
Collector shall have such additional powers as he has in the case of Indian
income-tax and super-tax under the proviso to section 46 (2) of the Income-tax
Act, 1922.

8[(3)

Sub-sections (1) and (2) shall apply in relation to Pakistan as they apply in
relation to Burma.]

1. Ins by the A.O.1937.

2. For a direction under this section, see Gazette of India, 1937, Pt.I,
p.1941.

3. The word "British" omitted by the India (Adaptation of Income-tax,


Profits Tax and Revenue Recovery Acts) Order, 1947 (G.G.O.31, dated the
10th December, 1947) (Gazette of India, 1947, Extraordinary, p.1333).

4. The word "British" omitted by the India (Adaptation of Income-tax,


Profits Tax and Revenue Recovery Acts) Order 1947 (G.G.O.31, dated the
10th December 1947) (Gazette of India, 1947, Extra-ordinary, p.1333.).

5. The word "British" omitted by the India (Adaptation of Income-tax,


Profits Tax and Revenue Recovery Acts) Order, 1947 (G.G.O.31, dated the
10th December, 1947) (Gazette of India, 1947, Extraordinary, p.1333).

6. The word "British" omitted by the India (Adaptation of Income-tax,


Profits Tax and Revenue Recovery Acts) Order, 1947 (G.G.O.31, dated the
10th December, 1947) (Gazette of India, 1947, Extraordinary, p.1333).

7. The word "British" omitted by the India (Adaptation of Income-tax,


Profits Tax and Revenue Recovery Acts) Order, 1947 (G.G.O.31, dated the
10th December, 1947) (Gazette of India, 1947, Extraordinary, p.1333).

8. Ins., G.G.O.31, dated the 10th December 1947 .

10. Duty of Collectors to remit moneys collected in certain cases.

Where a Collector receives a certificate under this Act from, a Collector of another
State or a Collector in {Ins., ibid.} [ Pakistan or] Burma, he shall remit any sum
recovered by him by virtue of that certificate to that Collector, after deducting his
expenses in connection with the matter.]

SCH. THE SCHEDULE

CERTIFICATE
[See section 3, sub-section (1)]

From
The Collector of
To
The Collector of
Dated the.......of.........18.
The sum of Rs...............is payable on account of .............by.................., son
of.................., resident of........................, who is believed (to be at............. ) (to
have property consisting of ...............at............) in your district.

Subject to the provisions of the Revenue Recovery Act, 1890, the said sum is
recoverable by you as if it were an arrear of land-revenue which had accrued in
your own district, and you are hereby desired so to recover it and to remit it to my
office at

A.B.,

Collector of