Section 53 of The Central Provinces Land-Revenue Act, 1881
In making any offer of assessment the Settlement-officer shall state that it is made subject to confirmation by the Governor General in Council, and also to revision by the Chief Commissioner at any time before such confirmation is received.
Summary
- This provision ensures that any tax assessment offered to a landowner is not final when first presented.
- When making an offer, the Settlement-officer must declare that the assessment is subject to final confirmation by the Governor General in Council.
- The offer must also state that the Chief Commissioner can revise the assessment at any time before that final confirmation is received.
Practical examples
FAQ
1. Does the Settlement-officer make the final decision on an assessment under Section 53 of The Central Provinces Land-Revenue Act, 1881?
No, Section 53 of The Central Provinces Land-Revenue Act, 1881 requires the Settlement-officer to state that their offer is subject to confirmation and revision by higher authorities.
2. Who has the power to revise an assessment offer under Section 53 of the 1881 Act?
Under Section 53 of the 1881 Act, the Chief Commissioner can revise the assessment at any time before it is confirmed.
3. Who must finally confirm the assessment according to Section 53 of the land revenue law?
According to Section 53 of the land revenue law, the assessment must be confirmed by the Governor General in Council.
Test yourself
Q1.Under Section 53 of The Central Provinces Land-Revenue Act, 1881, whose confirmation is required for an offer of assessment?
Q2.According to Section 53 of the 1881 Act, who has the power to revise the assessment offer before it is confirmed?
Q3.What must a Settlement-officer do when making an offer of assessment under Section 53 of the land revenue law?
Q4.Under Sections 52 and 53 of The Central Provinces Land-Revenue Act, 1881, how does the Chief Commissioner interact with the assessment process?