Section 2 in Andhra Pradesh Board of Revenue Standing Orders - Collection of Revenue
2. Place of Payment:(a) Payment in Sub-Treasury: - Ryots who have to pay land revenue on ryotwari and minor inam lands are permitted to pay the revenue in any sub-treasury in the State provided that the conditions specified below are satisfied in each case.
(i)The land revenue payable in respect of each taluk paid in a sub-treasury shall not be less than Rs. 50 for each instalment of kist or Rs. 200 for the fasli.(ii)The challans accompanying the remittances shall be in triplicate (as required by Subsidiary Rule 10 (e) under Treasury Rule 10 in the Andhra Pradesh Treasury Code, Volume I) and shall be prepared separately for each taluk with full particulars showing the names of the villages, the survey numbers of fields and the numbers of the holdings, the names of the registered holders or of the persons who pay the amounts if they are not the registered holders, the instalment of the kist and the fasli to which it relates.(iii)The payment shall be made on or before the 3rd of the month in which the kist is payable.(iv)The Government will not be responsible for any loss or damage which may be caused to a ryot on account of coercive processes taken in the villages concerned, if the entire amount due is not paid on or before the prescribed date, or if credit has not been taken in the accounts due either to the neglect, or omission on the part of the ryot to note the correct particulars necessary to enable the amount to be properly credited in the accounts or to any other causes.When payment is made into a sub-treasury, the officer receiving the payment should, in cases where the payment relates to his taluk, take immediate steps to have the payment incorporated in the Village and Taluk accounts. In cases where a payment relates to another taluk, the officer receiving the payment should, on the day on which the payment is made, send one of the challans to the Tahsildar of the taluk concerned in which the lands are situated as.intimation of the payment and the latter, on receipt of the intimation, should take immediate steps to have the payment incorporated in the Village and Taluk accounts.(b)Payment in Village: - Except in the cases referred to above, the revenue due on ryotwari and minor inam lands should be paid in the village in which the lands are situated.B.S.O. 36 : The Collecting Agency:- It is no part of the duty of the Karnam to make collections of Revenue, this should always be done by the Village Munsif. Any other person, if he is authorised by the Collector, may also collect land revenue and issue a receipt for the land revenue collected by him. When, however, the Village Munsif has already signed a receipt, the payer can demand that the Karnam shall also sign it in token of his having made due entry of the sum in the account.B.S.O. 37 : Current Collections:- It is of importance that the current revenue should be collected within the fasli year, and Collectors should make every exertion to secure this object. When arrears are allowed to accumulate, their realization cripples the resources of the ryots, renders the collection of the current year's revenue difficult and gives the inferior officials an opportunity for oppression.B.S.O. 37-A : Over-Payments:
