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State of Gujarat - Section

Section 148 in The Bombay Land Revenue Code, 1879

148. [ Liabilities incurred by default. [Section 148 was substituted by Bombay 4 of 1913, section 69.]

- If any instalments of land revenue be not fully paid within the prescribed time, it shall be lawful for the Collector to impose as a penalty, or as interest such charge on such instalments, and on the arrears, if any of former years, as may be authorized according to a scale to be fixed from time to time under the orders of the [[State] Government], and further to proceed to levy at once the entire balance of land revenue due by the defaulter for the current year:Provided that no such charge shall be imposed on any instalment, the payment of which has been suspended by order of [[State] [The words 'the Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] Government], in respect of the period during which the payment remained suspended.]