107. All rights in immovable property saved unless affected by this Act. - Nothing in this Part contained, and nothing done in accordance with this Act, shall be deemed to affect the rights of any person in respect of any immovable property or of any interest therein except as otherwise expressly provided in this Act.
[Chapter VIIA]Valuation and Revaluation of Lands in a District or Part of a District in respect of which a Record-of-rights has been finally published and Payment of Cess on such Lands[107A. Application of chapter. - (1) Notwithstanding anything contained in this Act-](a)the valuation or revaluation of lands in a district included in Schedule G or in a part of such district shall be made in accordance with the provisions of this chapter:[Provided that if at any stage of the operations regarding valuation or revaluation of lands under this chapter, the][State] Government is of opinion that the valuation or revaluation of such lands should be made in accordance with the provisions laid down in Chapters II, III, and IV, the [State] Government shall, by notification in the Official Gazette, make an order to that effect, and on the publication of such notification,(i)the valuation or revaluation of lands in respect of which such notification is in force shall be made in accordance with the provisions of Chapters II, and IV;(ii)the valuation or revaluation of such lands made under this chapter shall have no effect; and(iii)the holders of estates or tenures or the owners, holders or occupiers of rent-free interest who have filed returns under section 107J shall not be again called upon to file returns under Chapter II or Chapter IV for the purpose of valuation or revaluation under Chapters II, III, and IV, and the returns filed under section 107J shall be treated as returns filed under Chapter II or Chapter IV, as the case may be;(b)every holder of an estate, other than [the Government], and every holder of a tenure or other interest in land in a district or part of a district in respect of which such valuation or revaluation shall have been made shall be bound to pay cess in accordance with the provisions of this chapter from the date fixed by the Board of Revenue as the date from which such valuation or revaluation shall take effect:Provided that no such valuation or revaluation shall take effect before the expiration of the period of five years from the date from which the last preceding valuation, if any, took effect:[Provided further that where a notification has been issued under the proviso to clause (a) for the valuation or revaluation of any lands in accordance with the provisions of Chapters II, III, and IV, the cess in respect of such lands shall, when such valuation or revaluation shall have been made, be paid in accordance with the provisions of Chapter III or Chapter IV, as the case may be, from the date fixed by the Board of Revenue as the date from which the valuation or revaluation so made shall take effect.](2)The [State Government] may, from time to time, by notification in the [Official Gazette] include in Schedule G any district in respect of the whole or any part of which a record-of-rights has been finally published under Chapter X of the Bengal Tenancy Act, 1885,[or may, by like notification with effect from such date as may be specified in the notification, exclude from the said schedule any district for the time being included therein],[(3) The reference in sub-section (1) to Schedule G shall be construed as a reference to such schedule as for the time being amended under sub-section (2).][107B. Definitions. - In this chapter, unless there is anything repugnant in the subject or context,-](1)"acreage rate" means the rate per acre of land determined in accordance with the provisions of this chapter;(2)"annual value of any land" means the sum of money calculated by multiplying the area of the land by the acreage rate applicable to such land;(3)"cess" means the road cess and the public works cess;(4)"cess-free land" means all land in respect of which, in accordance with the provisions of section 107-C, no cess shall be payable;(5)"cess-paying land" means all land other than cess-free land;(6)"class of land" means a class of land according to the classification adopted in the last finally published record-of-rights relating to the district or part of a district in which the land is situated;(7)(i)except as provided in sub-clause (ii), "Collector" means, in the case of lands which have been or are about to be valued or revalued under this chapter, the officer in charge of the revenue administration of the district in which such lands are situated or any officer appointed by the [State Government] to exercise any of the functions of a Collector under this chapter in respect of such lands;(ii)in clause (8) in sub-section (1), of section 107-M and in section 170-0 "Collector" means, in the case of a revenue-paying estate, the Collector or similar officer on whose revenue-roll the estate is borne, and, in the case of a revenue-free estate, the Collector or other similar officer on whose general register of revenue-free lands the estate is borne;(8)"estate" means(1)land included under one entry in the general registers of revenue-paying lands and of revenue-free lands prepared and maintained by the Collector of a district under the Land Registration Act, 1876, or any similar law for the time being in force;(2)any land acquired under any rules issued by, or under authority of, Government for the sale, grant, lease or clearance of wastelands;(9)"farmer of an estate" means the farmer of an estate let to him in farm by [any Government];(10)"holder of an estate" includes [the Government] in the case of estates which are-(a)the property of [the Government], or(b)the property of private persons and are under the direct management of [any Government] or have been let in farm by [any Government];(11)"prescribed" means prescribed by rules made under this chapter;(12)"rent" means whatever is lawfully payable or deliverable in money or kind by a tenant to his landlord on account of the use or occupation of the land held by the tenant;Explanation. - Where rent is payable in kind the money value thereof shall, for the purposes of this chapter, be taken to be the value of the landlord's share of the crop calculated on an average of the five years next preceding any valuation or revaluation under this chapter;(13)"tenure", "raiyat" and "under-raiyat" have the same meanings as in the Bengal Tenancy Act, 1885.[107C. Cess paying and cess-free lands. - (1) Except as otherwise provided in this section all lands shall be cess paying.](2)The following lands shall be cess-free, namely:-(a)in areas other than those referred to in clause (b)-(i)all lands recorded in the last finally published record-of-rights as belonging to a class included in the statement of classes of cess-free lands published under sub-section (3) of section 107-G;(ii)all lands included in a list of cess-free lands published under sub-section (2) of section 107-1;(b)in arrears which have been omitted from a record-of-rights, or in which the Collector considers that the classification contained in the last finally published record-of-rights should not be followed owing to extensive changes in the land which have occurred since its preparation-(i)all lands which consist of jungle, road, path, river, khal, graveyard, cremation-ground, mosque, temple or any other place of public worship, unculturable waste, unculturable marsh and unculturable bil so long as they continue to be such;(ii)all lands exempted for the time being from liability to cess by an order of the Collector.(3)Nothing in this chapter shall apply to the following classes of immovable properties, namely:-(i)railways and tramways,(ii)mines and quarries, and(iii)forests:Provided that the Collector may, at his discretion, decide what land shall be assessable under Chapter V as forests.[107D. Determination of acreage rate. - (1) On receipt of an order under section 12 or section 15 for the valuation or revaluation of a district] or part of a district the Collector may divide the district or part thereof into as many suitable units as he considers necessary and shall determine in accordance with such rules as the [State Government] may make a fair and uniform acreage rate for the district or part thereof, as the case may be, or, if the district or part thereof has been divided into units, a fair and uniform acreage rate for each unit.(2)Such rate shall not exceed-(a)one-fifth of the value of the gross produce per acre of all cess-paying lands in the area for which the rate is being determined estimated on the assumption that the land produces a normal crop of paddy:Provided that in respect of any district or part of a district the [State Government] may, at its discretion, direct that the estimate shall be made without such assumption:In making the estimate the following matters shall be taken into account, namely:-(i)the general productivity of agricultural lands in the area for which the rate is being determined;(ii)the prices prevailing during the preceding five years of agricultural produce generally in the district;(iii)the total estimated value of all agricultural produce of the district for the preceding five years;(b)a rate likely to increase the total cess demand in the district by more than twenty per centum.(3)In determining such rate the Collector shall take amongst others the following matters into consideration:(i)the maximum rate according to his estimate under sub-section (2);(ii)the amount of the existing demand for road cess and public works cess in the district and the incidence thereof;(iii)the rate of rent generally payable by raiyats or under-raiyats of all grades.(4)Notwithstanding anything contained in sub-sections (1), (2) and (3), in the case of lands acquired under any rule issued by, or under the authority of, Government for the sale, lease, grant or clearance of waste lands or held directly from Government, and used for the cultivation of tea, coffee or cinchona, the acreage rates shall be twenty rupees per acre.[107E. Determination of cess-free and cess-paying lands. -] (1) The Collector shall, except in the case of an area referred to in clause (b) of sub-section (2) of section 107C, in accordance with such rules as the [State Government] may make in this behalf-(a)prepare a statement of the classes of lands in the district or part of a district which shall be cess-free and shall include therein any class of lands consisting entirely of jungle, road, path, river, khal, graveyard or cremation-ground, mosque, temple or any other place of public worship, and may include therein any other class of land if he considers it to consist entirely of unculturable waste, and(b)prepare, in such form as may be prescribed, a list of lands in any village, group of villages or local area, other than lands belonging to any class specified in the statement prepared under clause (a), which shall be cess-free:Provided that he shall not include any land in the list except on the ground that it is unculturable waste.(2)In the case of an area referred to in clause (b) of sub-section (2) of section 107C, the Collector shall, after considering the returns, if any, submitted by the holder of the estate or rent-free interest in which any part of such area is included, summarily determine the total area and the annual value of the cess-paying lands in such area which are included in any estate or rent-free interest, and shall prepare the valuation-roll for such estate or rent-free interest accordingly.[107F. Preliminary publication of division of district into units, acreage rate and classes of cess-free lands. -] (1) The Collector shall publish a statement specifying-(a)the units, if any, into which he proposes to divide the district or part thereof;(b)the acreage rate determined by him for the district or part thereof or for each unit;(c)the classes of land which shall be cess-free; with an explanation of the grounds for his proposals, in such manner and for such period as may be prescribed, and shall receive and consider any objections received regarding the same during the period of publication, and shall dispose of such objections according to such rules as the [State Government] may make.(2)No such objection shall be considered except in regard to the units into which it is proposed to divide the district or part thereof, the acreage rate which has been determined, and the classes of land which shall be cess-free.[107G. Appeal to and revision by a revenue authority and final publication of division of district, acreage rate and classes of cess-free lands. -] (1) An appeal from any order of the Collector disposing of an objection under section 107F shall, if presented within thirty days from the date of the order, lie to the revenue authority appointed by the [State Government] in this behalf whose decision thereon shall, subject to the provisions of sub-section (2), be final.(2)The [State Government] and, subject to the control of the [State Government], the Board of Revenue may revise any estimate made under sub-section (2) of section 107D by any subordinate authority and any decision by any such authority relating to the division of a district of part thereof into units or to any acreage rate or to the classes of land which shall be cess-free.(3)When the appeals, if any, under sub-section (1) have been disposed of, the Collector shall submit all his proceedings through the Commissioner of the Division and the Board of Revenue to the [State Government], and the [State Government], after making such modifications, if any, as it may think fit, shall finally publish in the [Official Gazette] a statement showing-(a)the units, if any, into which the district or part of a district will be divided,(b)the classes of land which shall be cess-free, and(c)the acreage rate or rates,and the publication in the [Official Gazette] shall be conclusive evidence that these have been duly determined under this chapter. The [State Government] shall forward a copy of the statement to the Collector for publication in the prescribed manner.[107H. Rates at which cess to be levied. - (1) Notwithstanding anything contained in section 46 of the Bengal] Local Self-Government Act of 1885, the [State Government] may, after considering the views of the District Board, determine for any district or part of a district the rates at which the road cess and the public works cess, respectively, shall be levied for each year on each rupee of the annual value of cess-paying land, and may from time to time vary such rates after considering the views of the District Board:Provided that the rate at which each such cess shall be levied for any one year shall not exceed the rate of one-quarter anna on each rupee of such annual value.(2)The rates so determined shall be published in the [Official Gazette] and in the prescribed manner:Provided that such publication shall not be necessary unless a change has been made in the rates since they were last published in the [Official Gazette].[107I. Preparation and publication of valuation-rolls, statements, and lists of lands. - (1) The Collector shall prepare and publish in such form and in such manner as may be prescribed]-(a)a valuation-roll in respect of every estate showing in addition to any other particulars, the total area and the total annual value respectively of the rent-paying and rent-free lands in the area under valuation other than cess-free lands comprised in the estate, and the land-revenue, if any, payable for the estate or portion of the estate under valuation;(b)a valuation-roll of every rent-free interest showing in addition to any other particulars the annual value of the cess-paying lands in such interest, and whether the cess is payable to the Collector direct or to the holder of an estate or tenure other than the Collector. In the latter case, the name, number or other description of the estate or tenure within which the land is included shall be stated;(c)statements of the annual value of lands comprised in all other interests. The particulars contained in such statements shall be presumed to be correct until the contrary is proved.Notwithstanding anything contained in any such statement the holder of an estate or tenure shall be entitled to recover from his tenant, and such tenant shall be bound to pay, the cess due on account of the land held or occupied by him according to the provisions of this chapter.(2)The Collector shall also publish in the prescribed manner the lists of cess-free lands prepared under clause (b) of sub-section (1) of section 107E.[107J. Power of Collector to call for returns from owners or holder's of estates or other interests. - (1) The Collector, may where he thinks fit and in particular in respect of rent-free interests, or where there has been a change since the last finally published record-of-rights in any area was prepared, on the last revaluation made under this chapter, owing to the addition or exclusion of lands by alluvion or dilution or any other causes, call for returns to be filed by the holders of estates or tenures or the owners, holders or occupiers of rent-free interests in the prescribed form].(2)Where the Collector requires such returns he shall publish a proclamation in the prescribed manner calling upon the holders of estates or tenures or the owners, holders or occupiers of rent-free interests concerned to file returns in the prescribed form and every such holder or occupier shall file, with full and correct information, the returns so called for within the time specified in the proclamation.Each such return shall show, in addition to any other particulars, the total area, the area, if any, within the limits of a municipality and the particulars of any change in the area of such estate, tenure or interests, a specification of the lands added thereto or excluded therefrom, with an explanation of the reasons for such change, addition or exclusion, and the revenue or rent payable in respect of the estate, tenure or interest.(3)If any holder of an estate or tenure or the owner, holder or occupier of rent-free interest fails to comply with the requisition for returns, he shall be subject to the provisions of sections 18, 19 and 20.[107K. Copies of or extracts from valuation-roll to be available on payment of fees. - Copies of, or extracts from, the valuation-roll prepared under section 107-I shall be available to holders of estates of tenures or other interests or the owners, holders or occupiers of rent-free interests in such manner and on payment of such fees as may be prescribed.][107L. Correction of mistakes in valuation-roll. - The Collector may, at any time, correct any bona fide clerical mistake in or omission from the valuation-roll.][107M. Payment of cess. -] (1) Every holder of an estate, other than [the Government] and every farmer of an estate, shall yearly pay to the Collector the total cess calculated on the annual value of the cess-paying lands included in such estate, at the rate or rates which may have been determined for the road cess and public works cess respectively for the year as in this chapter provided, less a deduction to be calculated at the said rates for every rupee of the land-revenue, if any, entered in the valuation-roll of such estate as payable in respect thereof, and less also a deduction at half the said rates on the annual value of all cess-paying rent-free lands comprised within the estate.(2)Every holder, other than a rent-free holder, of a tenure or other subordinate interest comprising any cess-paying lands shall yearly pay to the person to whom his rent is payable the total cess calculated on the annual value of the cess-paying lands comprised in his tenure or interest, at the rate or rates which may have been determined for the road cess and public works cess for the year as in this chapter provided, less a deduction to be calculated at the said rates for every rupee of the rent payable, if any by him for such tenure or interest, and less also a deduction at half the said rates on the annual value of all cess-paying rent-free lands comprised within the tenure or interest:Provided that where the rent payable is equal to or greater than the annual value, no cess shall be payable by him.Explanation. - In this sub-section the expression "rent payable" means, where the rent is payable in kind, the money value thereof.(3)Every owner and holder of any rent-free land, and every person in receipt of the rents and profits or in possession or enjoyment of such land, shall be bound to pay year by year to the holder of the estate or tenure in which such land is included under the proviso to section 50, or to the Collector if the Collector has ordered that the cess shall be paid to him direct, the total cess calculated on the annual value of such land, not being cess-free land, at the full rate or rates which may have been determined for the road and public works cess as in this chapter provided.[107N. Power to Collector to grant abatement or remission of cess. -] Notwithstanding anything contained in this Act, the Collector may, in accordance with rules to be made by the [State Government], at any time grant abatement or remission of any cess payable under this chapter.[107O. Power to serve notice showing cess and fixing the date from which cess shall take effect. -] (1) The Collector shall cause to be served on every holder of an estate other than [the Government] and on every farmer of an estate, in the prescribed manner, a notice showing the amount of cess payable under sub-section (1) of section 107M in respect of his estate and specifying the date from which such cess will take effect.(2)Notwithstanding anything contained in section 107M, the amount shown in the said notice shall be recoverable from the said holder or farmer other than [the Government].(3)The Collector may at any time serve a revised notice on the said holder or farmer if he finds that the amount of cess payable under section 107M has not been correctly calculated or has not been correctly shown in the notice.(4)In case of any change in the rate of cess it shall not be necessary to serve a revised notice but the amount of cess payable shall be proportionate to the changed, rate.(5)The notice issued under sub-section (1) shall include the cess payable in respect of the estate in all districts including cess, if any, payable under sub-section (1) of section 41 or section 51 on account of lands in respect of which a valuation or revaluation made under Chapter II is still in force, and no separate notice under section 40 shall be necessary:Provided that if any lands valued or revalued in any district under this chapter appertain to an estate which is borne on the revenue-roll or general register or revenue-free lands of another district, and a valuation or revaluation under Chapter II is still in force in respect of any lands appertaining to that estate which are situated in the latter district, the Collector may issue a notice under section 40 showing the total cess payable in respect of the estate in all districts both under section 107M and under sub-section (1) of section 41 and section 51, and no separate notice under sub-section (1) shall be necessary.[107P. Particulars of cess to be specified in receipt. - (1) Where a tenant makes payment on account of cess to his landlord the rent-receipt granted by the landlord under section 56 of the Bengal Tenancy Act, 1885, shall specify the amount of cess paid by the tenant and the total cess demand payable by him correctly calculated by the landlord].(2)If the receipt does not contain substantially the particulars required by sub-section (1), it shall be presumed, until the contrary is shown, to be an acquittance in full of all demands of cess payable by the tenant to his landlord up to the date on which the receipt was given.[107Q. Alteration of annual value and revision of valuation roll in certain cases. - (1) Notwithstanding anything contained in this Act, if at any time while any valuation or revaluation is in force it appears to the Collector that owing to alluvion or diluvion or other cause extensive changes have occurred in any land, and that in consequence thereof the annual value shown in the valuation-roll of any estate or rent-free interest should be altered, he may, after notice to the holder of such estate or rent-free interest and after making such inquiry as he considers necessary, enhance or reduce the annual value in such valuation-role, and publish a revised valuation-roll of such estate or rent-free interest, and issue a revised notice under section 107-0, and may also, if necessary, amend any list published under section 107-1.](2)When the Collector publishes a revised valuation-roll under subsection (1), he may order that the revised valuation shall take effect from a date not being earlier that the beginning of the second financial year previous to the financial year in which the revised roll is published and cess shall be payable accordingly.[107R. Rules. -] (1) The [State Government] may from time to time make, and when made, from time to time, alter, add to or cancel, any rule-(a)regulating the determination of the acreage rate referred to in sub-section (1) of section 107D;(b)regulating the preparation of the statement of cess-free lands and the lists of cess-free lands referred to in sub-section (1) of section 107E and prescribing the form of such lists;(c)prescribing the manner and period of publication of the statement referred to in sub-section (1) of section 107F, the method of disposal of objections under the said sub-section and the manner of final publication of the statement by the Collector under sub-section (3) of section 107G;(d)prescribing the manner of publication of the rates determined under section 107H;(e)regulating the preparation and prescribing the form and the manner of publication of valuation-rolls and statements of annual value of lands and the manner of publication of lists of cess-free lands under section 107-1;(f)prescribing the manner of publication of the proclamation under section 107J and the forms for, and contents of, the returns required under that section;(g)prescribing the manner of, and the amount of fees to be levied for, supplying extracts from or copies of valuation-rolls under section 107K;(h)regulating the abatement or remission of the cess under section 107N;(i)prescribing the manner of service of notice under section 107-O; and(j)generally to carry out the purposes of this chapter.(2)Such rules shall be published in the [Official Gazette] and thereupon shall have the force of law:Provided that any rule made under clause (h) of sub-section (1) shall be subject to the condition of previous publication.[107S. Application of certain provisions of this Act to this chapter. -] For the purposes of this chapter-(i)the following provisions of this Act shall not be applicable, namely:-The definitions of 'annual value of any land, estate or tenure,' 'cultivating raiyat,''estate', 'holding1, 'tenure', 'the Collector' and 'the Collector of the district,' in section 4; sections 6, 13, 14, 16, 17, and 21 to 35 ; in section 37 the words 'from making at any time any reduction which he may think fit in the valuation of any estate or tenure; or'; sections 38 to 40A, 41 except the last paragraph as in force in Western Bengal; 51 to 56, 59 to 64, the proviso to section 64A, sections 66 to 71, 89,93 and the portion of section 102 after the word and figures 'section 35';(ii)all the other provisions of this Act shall be applicable mutatis mutandis, so far as the same may reasonably be applied, and subject to the following particular modifications, namely:-(a)in section 42, in sub-section (1), after the words 'revenue-paying estate' and in sub-section (2) after the words 'revenue-free estate' the words 'other than Government, and every farmer of an estate' shall be deemed to be inserted;(b)in sub-section (3) of the said section, for the words 'cultivating raiyat' and for the word 'raiyat' in the two other places where it occurs the words 'holder of any other subordinate interest in land' shall be read;(c)in section 47, after the word 'tenure' the words 'or any other subordinate interest in land' shall be deemed to be inserted;(d)in section 48, after the words 'in an estate or tenure' the words 'or any other subordinate interest in land' shall be deemed to be inserted.
