4. Process for recovery of arrears of land revenue

 For the recovery of arrears of land revenue the second step is to issue process under Section 147 of the Chhattisgarh Land Revenue Code, 1959 which provides that an arrear of land revenue payable to Government may be recovered by a Tahsildar by any one or more of the following processes-

(a) by attachment and sale of movable property;

(b) by attachment and sale of the holding on which arrear is due and where such holding consist of more than one survey number or plot number, by sale of one or more of such survey numbers or plot numbers, as may be considered necessary to recover the arrear:

 

Provided that no holding shall be sold for the recovery of any does of a Co-operative Society without first exhausting the procedure prescribed in Section 154-A;

(bb) by attachment of holding on which arrear is due and letting the same under Section 154-A;

 

(bbb) by attachment of any other holding belonging to the defaulter which is used for the purposes of agriculture and letting the same under Section 154-A;

 

(c) by attachment and sale of any other immovable property belong. ing to the defaulter:

 

Provided that the process specified in Clauses (a) and (c) shall not permit the attachment and sale of the following namely-

 

(i) the necessary wearing apparel, cooking vessels, beds and beddings of such defaulter, his wife and children, and such personal orna- ments, as, in accordance with the religious usage, cannot be parted with by any woman;

 

(ii) tools of artisans and, if the defaulter is an agriculturist, his imple- ments of husbandry, except an implement driven by mechanical power and such cattle and seed as may, in the opinion of the Tahsildar, be necessary to enable him to earn his livelihood as such;

 

(iii) article set aside exclusively for the use of religious endrosement;

 

(iv) house and other building (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for the enjoyment) belonging to an agriculturist and occupied by him:

Provided further that the process specified in Clause (b) shall not permit attachment and sale of holding where the defaulter holds-

 

(i) six hectares or less than six hectares of land in the Scheduled Area: or

 

(ii) four hectares or less than four hectares of land in other areas.

 

For the purpose of this proviso 'Scheduled Area' means any area declared to be Scheduled Area within the State of Chhattisgarh under Paragraph 6 of the Fifth Schedule to the Constitution of India.

 

It is provided under Section 148 of the Code that the cost of serving a notice of demand under Section 146 or of issuing and enforcing any process in Section 147 shall be recoverable as part of the arrear in respect of which the notice was served or the process was issued.

 

In respect of enforcement of processes in other districts Section 149 of the Code provides that the processes specified in Clauses (a) and (c) of Section 147 may be enforced either in the district in which the default has been made or in any other district.

 

It is important to be noted here that in certain circumstances the arrear of land revenue may also be recovered from a surety also. In this respect Section 156 of the Chhattisgarh Land Revenue Code provides that every person who may have become a surety under any of the provisions of this Code or under any other enactment or any grant, lease or contract where- under the sum secured is recoverable from the principal as an arrear of land revenue shall, on failure to pay the amount or any portion thereof, which he may have become liable to pay under the terms of his security bond, be liable to be proceeded against under the provisions of this Code in the same manner as for an arrear of land revenue.