Section 13 in The Bengal Land Revenue Assessment (Resumed Lands) Regulation, 1819
13. [ Lands may be attached, if holders neglect to furnish accounts. [Modified by Bengal Reg. 9 of 1825.]
- First. - If the holder of any lands in regard to which the [Collector] shall have been authorised by the Board of [Revenue] [For the present constitution and powers of the Board of revenue, see B. and O. Act 1 of 1913.] or other authority described by Section 7 of this Regulation shall refuse or neglect to furnish the accounts relating to such lands within the period specified in the [Collector's] [For the exercise of functions of Collector by other officers, see Bengal Reg. 7 of 1822.] requisition, the Board of Revenue or other authority exercising the powers of that [Board] [For the present constitution and powers of the Board of revenue, see B. and O. Act 1 of 1913.] shall be competent to direct the lands to be immediately attached, and the rents collected on account of the [Government] [Substituted by ALO for the word 'Crown'.] in the same manner as if the lands were the property of the [Government.] [Substituted by ALO for the word 'Crown'.]Inquiry in such cases. - In such cases, however, it shall still be the duty of the [Collector] [For the exercise of functions of Collector by other officers, see Bengal Reg. 7 of 1822.] to make a full inquiry into the title of the holder of the lands, and to transmit his proceedings to the [Board,] [For the present constitution and powers of the Board of revenue, see B. and O. Act 1 of 1913.] who will decide whether the lands shall be deemed permanently liable to assessment.Accounts not furnished to Revenue authorities not afterwards to be received in evidences in suits to contest their decision. Exception. - Second. - Provided further that if the holder of any lands assessed under the Rules of this Regulation shall institute a suit in Court to contest the decision of the Revenue-authorities, and shall produce any accounts or documents besides such as he may have delivered to the [Collector,] [For the exercise of functions of Collector by other officers, see Bengal Reg. 7 of 1822.] the accounts or documents so produced shall not be received by the Court in evidence, nor shall they have any weight in the decision, any more than if they had never existed, unless he shall show good cause, to the satisfaction of the Court, for not having produced the said accounts or documents, and shall prove that he assigned such cause in answer to the [Collector's] [For the exercise of functions of Collector by other officers, see Bengal Reg. 7 of 1822.] requisition, or show good cause for not having done so.[Fines for non-attendance of proprietor or agent, or for omission to furnish accounts. [Clauses 3 of Section 13 has been extended by Bengal Reg. 7 of 1822.] - Third - Provided also that, if any proprietor or farmer shall omit or refuse to attend, or to cause his officer or agent to attend, when duly summoned by the Collector [or Commissioner] by the time prescribed in the notice issued by the Collector [or Commissioner] [For the exercise of functions of Collectors by other officers, see Bengal Reg. 7 of 1822, Section 25.] shall omit or refuse to furnish the accounts or documents required, and to show sufficient cause for such omission, the Board of Revenue or other authority exercising the powers of that [Board,] [For the present constitution and power of the Board of Revenue, see B. and O. Act 1 of 1913.] are authorized and empowered to impose upon him such [daily fine] [For power of Collector to impose a daily fine, see Act 20 of 1848.] to be payable daily, until he complies with the [Collector's] [For the exercise of functions of Collectors by other officers, see Bengal Reg. 7 of 1822, Section 25.] requisition, as they may think adequate to his situation and circumstances in life, reporting, however, the amount for the information of the [State] [Substituted by ALO for 'Local Government'.] Government.]The fine, when confirmed by the [State] [Substituted by ALO for 'Local Government'.] Government, is to be levied by the same process as is prescribed for the recovery of arrears of revenue.
