Section 12 in The Chennai City Land Revenue Act, 1851
12. Inquiry into claim to hold land rent-free, and report to Board.
- When a claim to hold land lakhiraj, or free of assessment, shall be set up under this Act, the Collector shall inquire into the claim, taking such evidence as the claimant may offer or the public records supply, and shall report his proceedings in the case for the consideration of the Board of Revenue.Procedure thereupon. - If the Board of Revenue are satisfied of the validity of the claim, they shall make an order accordingly, and such order shall be final. If they are not satisfied of the validity of the claim, they shall direct the Collector to assess the land, leaving the claimant to contest the Collector's demand in the Civil Courts, as herein provided.The Board of Revenue was abolished in the year 1980 by the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980) and by virtue of sub-section (1) of section 10 of the said Act, any reference to the Board of Revenue shall be deemed to be a reference to the State Government of the appropriate authority specified in the notification under sub-section (1) of section 4 of the said Act.
