Section 153 of The Central Provinces Land-Revenue Act, 1881
No suit shall lie in any Civil or Revenue Court for the recovery of any village-cess which has not been sanctioned by the Chief Commissioner and also either recorded at a settlement or under section one hundred and thirty-two, clause (h).
Summary
- This section severely restricts when a person can file a lawsuit to collect a village cess, which is a local fee or tax.
- A lawsuit to recover a village cess cannot be filed in either a Civil Court or a Revenue Court unless two strict conditions are met.
- The first condition is that the Chief Commissioner must have officially sanctioned the village cess.
- The second condition is that the cess must be officially recorded at a settlement or under a specific clause of the Act.
- If both conditions are not met, the court will simply refuse to hear the case.
Practical examples
FAQ
1. Can I sue someone for an unpaid village cess under Section 153 of The Central Provinces Land-Revenue Act, 1881?
You can only sue for an unpaid village cess if the cess has been sanctioned by the Chief Commissioner and is officially recorded, according to Section 153 of the Act.
2. Does Section 153 of the 1881 Land-Revenue Act apply to Civil Courts or Revenue Courts?
Section 153 of the 1881 Land-Revenue Act applies to both Civil and Revenue Courts, preventing either from hearing a suit for an unapproved village cess.
3. What happens under Section 153 of The Central Provinces Land-Revenue Act, 1881 if a cess is recorded but not sanctioned?
Under Section 153 of the Act, both conditions must be met. If the cess is recorded but not sanctioned by the Chief Commissioner, no suit can lie for its recovery.
Test yourself
Q1.Which authority must sanction a village cess before a suit can be filed for its recovery, according to Section 153 of The Central Provinces Land-Revenue Act, 1881?
Q2.Under Section 153 of the 1881 Land-Revenue Act, which courts are barred from hearing a suit for an unrecorded and unsanctioned village cess?
Q3.Cross-reference question: Section 152 removes many matters from Civil Courts, but under Section 153 of The Central Provinces Land-Revenue Act, 1881, can a Civil Court hear a suit for a village cess if it meets all the requirements?
Q4.What is the second requirement for a village cess to be recoverable in court, aside from being sanctioned, under Section 153 of The Central Provinces Land-Revenue Act, 1881?