Realization of Revenue from Malguzars.Central

Section 92 of The Central Provinces Land-Revenue Act, 1881

A statement of account, authenticated by the signature of the Tahsildar, shall, for the purposes of this chapter, be conclusive evidence of the existence of any arrear payable direct to the Government, of its amount, and of the persons who in respect thereof are defaulters.

Summary

This provision makes a signed document from a local official the final legal proof that an arrear exists.
The statement of account must be formally authenticated by the signature of the Tahsildar.
Once signed, this document is conclusive evidence of three facts: the arrear exists, the exact amount owed, and the identity of the defaulters.
This strict rule of proof applies specifically to arrears that are payable direct to the Government.

Practical examples

1A landowner claims he already paid his revenue and owes nothing, but the local Tahsildar produces a signed statement of account showing a 50 rupee debt. The court must accept the Tahsildar's signed statement as absolute proof of the debt and cannot accept the landowner's verbal claim.

2Two brothers argue over who is officially responsible for a missed payment. The Tahsildar signs a document listing both of them as defaulters for an arrear of 120 rupees, and this signed document instantly settles the legal question of who is on the hook.

FAQ

1. Whose signature is required on the statement of account under Section 92 of the Central Provinces Land-Revenue Act, 1881?

Under Section 92 of the Central Provinces Land-Revenue Act, 1881, the statement of account must be authenticated by the signature of the Tahsildar.

2. What does a signed statement of account prove under Section 92 of the 1881 Land-Revenue Act?

Under Section 92 of the 1881 Land-Revenue Act, it is conclusive evidence of the existence of an arrear payable direct to the Government, the exact amount owed, and the persons who are the defaulters.

3. Can a landowner argue in court that an arrear does not exist if a signed statement is presented under Section 92 of The Central Provinces Land-Revenue Act?

No, under Section 92 of The Central Provinces Land-Revenue Act, the Tahsildar's signed statement of account is considered conclusive evidence, meaning it cannot be contradicted regarding the existence or amount of the arrear.

Test yourself

Q1.Under Section 92 of The Central Provinces Land-Revenue Act, 1881, what is the legal weight of the Tahsildar's statement of account?

Q2.According to Section 92 of the Central Provinces Land-Revenue Act, which officer must authenticate the statement of account?

Q3.Which of the following is NOT listed in Section 92 of the 1881 Land-Revenue Act as a fact proven by the statement of account?

Q4.Under Section 92 of The Central Provinces Land-Revenue Act, 1881, to what type of arrear does the conclusive evidence rule apply?

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