Section 59 of The Central Provinces Land-Revenue Act, 1881
When an assessment is offered in a mahal in which both superior and inferior proprietors co-exist---a) if all the proprietors of the class with which the Settlement-officer proposes to make the settlement refuse to accept as aforesaid the assessment offered, the assessment shall be offered to the proprietors of the other class; and if all such proprietors refuse the assessment, the Settlement-officer shall proceed as provided in section fifty-seven;
- (b)if some only of the proprietors of the class with which the Settlement-officer proposes to make the settlement refuse the assessment, he may either proceed as if all had refused it or may deal with the mahal under section fifty-eight: Provided that if, in the case contemplated by clause (b), the proprietors who consented to accept the assessment when originally offered refuse to accept it, such assessment shall be offered to the other class of proprietors.
Summary
- This rule provides the steps for when a tax rate is rejected in an estate that has both superior and inferior owners.
- If all owners in the class originally chosen for the settlement refuse the tax, the officer must offer the tax agreement to the other class of owners.
- If both the chosen class and the other class refuse the assessment, the estate faces the full exclusion penalties.
- If only some of the chosen class refuse, the officer can either treat it as a total refusal or deal with it using the rules for partial agreement.
- If the officer uses the partial agreement rules and the willing owners back out, the tax offer must then go to the other class of owners.
Practical examples
FAQ
1. Under Section 59 of The Central Provinces Land-Revenue Act, 1881, what happens if the chosen class of owners refuses the assessment?
Under Section 59 of the Act, if all owners of the chosen class refuse the assessment, it must be offered to the proprietors of the other class.
2. Can the officer treat a partial refusal as a total refusal under Section 59 of the Central Provinces Land-Revenue Act, 1881?
Yes, under Section 59 clause b of the Act, if some owners of the chosen class refuse, the officer may proceed as if all had refused it.
Test yourself
Q1.Under Section 59 of The Central Provinces Land-Revenue Act, 1881, what must the officer do if all owners of the proposed class refuse the assessment?
Q2.Under Section 59 of the 1881 Land-Revenue Act, what happens if the officer uses the partial refusal rules, but the consenting owners later refuse the whole assessment?
Q3.Under Section 59 of The Central Provinces Land-Revenue Act, 1881, what choices does an officer have if only some owners of the chosen class refuse the assessment?
Q4.Under Section 59 of The Central Provinces Land-Revenue Act, 1881, if all owners of the first chosen class refuse the assessment, and then all owners of the other class also refuse, how does the officer proceed?