#THE SALE OF LAND FOR REVENUE ARREARS ACT, 1845
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##ACT NO. 1 OF 1845
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Passed by the Governor General of India in Council on the 11th of January, 1845.

AN  Act  to  amend  Act  No.  XII.  Of  1841,  entitled  “An  Act for  amending  the  Bengal  Code in regard to                                                    
Sales of Land for Arrears of Revenue.” 

Whereas it isfound expedient to amend the existing law for the realization of the Land Revenue:

*I*. It is hereby enacted, that from the last day of February 1845, the third and following Sections of 
Act No. XII, of 1841 are repealed. 

*II*. And it is hereby enacted, that if the whole or a portion of a kist or instalment of any month of the 
era, according to which the settlement and kist bundee of any Mehal have been regulated, be unpaid on 
the first of the following month of such era, the sum so remaining unpaid shall be considered an arrear of 
Revenue. 

*III*.   And it is hereby enacted, that upon the promulgation of this Act, the Sudder Board of Revenue 
at  Calcutta  shall  determine  upon  what  dates  all  arrears  of  Revenue  and  all  demands,  which  by  the 
Regulations and Acts in force are directed to be realized in the same manner as arrears of Revenue, shall 
be  paid  up  in  each  permanently  settle  District  or  Zillah  under  their  jurisdiction,  in  default  of  which 
payment  the  Estates  in  arrear  in  those  Districts,  except  as  hereinafter  provided,  shall  be  sold  at  Public 
Auction, to the highest bidder.  And the said Board shall give notice of the dates so fixed in the official 
Gazettes,  and  shall  direct  corresponding  publication  to  be  made  as  far  as  regards  each  District,  in  the 
language  of  that  District,  in  the  office  of  the  Collector  or  Deputy  Collector,  or  other  Officer    duly 
authorized to hold sales under this Act, in the Courts of the Judge, Magistrate, (or Joint Magistrate, as the 
case may be,) Principal Sudder Ameens, Sudder Ameens, and Moonsiffs, and at every Thannah Station of 
that District; and the dates so fixed shall not be changed except by the said Board by advertisement and 
notifications,  in  the  manner  above  described,  to  be  issued  at  least  three  months  before  the  close  of  the 
official year preceding that in which the new date is, or dates are, to take effect. 

*IV*. And it is hereby enacted, that in Districts not permanently settled and in the Province of Benares 
no sale shall take place for arrears of Land Revenue or other demands of Government without the special 
sanction of the Sudder Board of Revenue previously obtained in each several case of sale.  Provided, that 
the  said  Board  at  the  time  of  authorizing  such  sale  shall  fix  the  latest  day  on  which  in  each  case  such 
arrears or demands shall be received.

*V*. Provided always, and it is hereby enacted, that no states shall be sold for the recovery of arrears or 
demands,  of the descriptions mentioned below, otherwise than after a notification in the language of the 
District, specifying the nature and amount of the arrear or demand, and the latest date on which payment 
thereof shall be received, shall have been affixed for a period of not less than fifteen clear days preceding 
the date fixed for payment, according to Section III or IV of this Act as the case may be, in the office of 
the  Collector  or  other  Officer  duly  authorized  to  hold  sales  under  this  Act,  in  the  Court  of  the  Judge 
within  whose  jurisdiction  the  land  advertised  lies,  in  the  Courts  of  the  Principal  SudderAmeens,  and 
SudderAmeens of the District, and in the Moonsiff's Court and Police Thannah of the Division in which 
the  Estate  to  which  the  notification  relates,  or  a  part  of  it,  is  situated,  the  same  to  be  certified  by  the 
receipt of the Officer at whose office such notification may have been affixed; and also at the  Cutcherry 
of the Malgoozar of the Estate, or at some conspicuous place upon the Estate, the same to be certified by 
the Peon or other person employed for the purpose. 

*First*.-Arrears due from Estates in the Province of Benares. 

*Secondly*.-Arrears due from Estates not permanently settled.  

*Thirdly*.-Arrears other than those of the current or of the preceding year.  

Fourthly.-Arrears due on account of Estates other than that to be sold.  

Fifthly.-Arrears of Estates under attachment by order of any Judicial Authority. 

Sixthly.-Arrears due on account of Tuccavee, Poolbundee or other demands not being Land Revenue, 
but recoverable by the same process as arrears of Land Revenue.

*VI*.And it is hereby enacted, that the Collector or other Officer duly authorized to hold sales under 
this Act shall as soon as possible after the latest day of payment fixed in the manner prescribed in Section 
III or IV of this Act, issue notifications in the language of the District, to be affixed in his own office and 
in the Court of the Judge of the District, and to be published in the official Gazettes, specifying the Estate 
or  Estates  which  will  be  sold  as  aforesaid,  and  the  day  on  which  the  sale  of  the  same  will  commence, 
which  day  shall  not  be  less  than  fifteen  or  more  than  thirty  clear  days  from  the  date  of  affixing  the 
notification in the office of the Collector or other Officer as aforesaid. And except as hereinafter provided, 
all Estates, so specified shall on the day notified for sale, or on the day or days following, be put up to 
public Auction by and in the presence of the Collector or other Officer as aforesaid, and shall be sold to 
the highest bidder. And no payment, or tender of payment made subsequent to sunset of the said latest day 
of payment, shall bar or interfere with the sale, either at the time of sale or after its conclusion. 

*VII*. And it is hereby enacted, that whenever an Estate is notified for sale as provided by Section VI 
of this Act, the Collector or other Officer as aforesaid shall  affix a proclamation in the language of the 
District, in his own office, and as soon there after as may be in the Moonsifl's Courts and Police Thannahs 
within which the Estate, or any part of it is situated, and also at the  Cutcherry of the Malgoozar of the 
Estate, or at some conspicuous place upon the Estate, forbidding the ryots and under-tenants to pay rent to 
the  defaulting  Proprietor  or  Proprietors  from  the  date  of  the  day  after  that  fixed  for  the  last  day  of 
payment, on pain of not being entitled to credit in their accounts with the purchaser for any sums paid 
after the date aforesaid. 

*VIII*. And it is hereby enacted, that no claim to abatement or remission of Revenue unless the same 
shall  have  been  allowed  by  the  authority  of  Government,  nor  any  private  demand  or  cause  of  action 
whatever held or supposed to be held by any defaulter against Government shall bar a sale, or render a 
sale under this Act void or voidable; nor shall the plea that money belonging to the defaulter, faulter and 
sufficient to pay the balance or part of it, was in the Collector's hands, for a sale or render a sale under this 
Act  void  or  voidable,  unless  such  money  stand  in  the  defaulter's  name  alone  and  without  dispute,  and 
unless after application in due time made by the defaulter, the Collector shall have neglected, or refused 
on insufficient grounds, to transfer it to the credit of the Estate. 

*IX*.  And  it  is  hereby  enacted,  that  Collectors  shall,  at  any  time  before  sunset  of  the  latest  day  of 
payment receive as a deposit from any party not being a proprietor of the Estate in arrear, the amount of 
the  arrear  of  Revenue  due  from  it,  to  be  carried  to  the  credit  of  the  said  Estate  at  sunset  as  aforesaid, 
unless before that time the arrear shall have been liquidated by a Proprietor of the Estate. And in case the 
party so depositing, whose money shall have been credited to the Estate in the manner aforesaid, shall be 
a plaintiff in a suit pending before Court of Justice for the possession of the same or any part hereof, it 
shall be competent to the Judge of the Zillah in which such Estate is situated, to order the said party to be 
put  into  temporary  possession  of the  said  Estate,  subject  to  the rules  in force  for  taking  security  in  the 
cases of appellants and defendants. And if the party depositing whose money shall have been credited as 
aforesaid  shall  prove  before  a  competent  Civil  Court  that  the  deposit  was  made  in  order  to  protect  an 
interest  of  the  said  party, which  would  have  been endangered,  or  damaged  by  the  sale  of  the  Estate  he 
shall be entitled to recover the amount of the deposit with interest, from the Proprietors of the said Estate. 

*X*. And it is hereby enacted that shall be liable to sale for the recovery of arrears which have accrued 
during  the  period  of  its  being  under  the  management  of  the  Court  of  Wards,  and  no  Estate,  the  sole 
property  of  a  minor  minors,  and  descended  to  him  or  them  by  the  regular  course  of  inheritance  duly 
notified to the Collector for the information of the Court of Wards, but of which the Court of Wards has 
not assumed the management under Regulation VI. 1822, shall be sold for arrears of Revenue accruing 
subsequently to his or their succession to the same, until the minor or minors, or one of them, shall have 
attained  the  full  age  of  18  years.  And  no  Estate  held  under  attachment  by  the  Revenue  Authorities, 
otherwise than by order of Judicial Authority, shall be liable to sale for arrears accruing whilst it was so 
held  under attachment.  And  no  Estate  held  under attachment  by  a  Revenue  Officer,  in  pursuance  of  an 
order of Judicial Authority, shall be liable to sale for the recovery of arrears of Revenue accruing during 
the period of such attachment, until after the end of the year in which such arrears accrued. 

*XI*. And it is hereby enacted, that it shall be competent to the Collector at any time before the sale of 
an Estate shall have commenced to exempt each Estate from sale; and in like manner it shall be competent 
to  the  Commissioner  of  Revenue  at  any  time  before  the  sale  of  an  Estate  shall  have  commenced,  to 
exempt such Estate from sale, by a special order to the Collector to that effect in each care; and no sale of 
an  Estate  shall  be  legal  if  held  after  the  receipt  of  an  order  of  exemption  in  respect  to  such  Estate. 
Provided.  however,  and it is  hereby  enacted,  that the  Collector  or  Commissioner  shall duly  record in a 
proceeding  the  reason  for  granting  such  exemptions  and  provided  also,  that  an  order  for  exemption  so 
sued by the Commissioner shall not affect the legality of a sale which may have taken place before the 
receipt by the Collector of the order for exempting it from sale. 

*XII*. And it is hereby enacted, that sale shall ordinarily be made by the Collector or other Officer duly 
authorized  by  Government  in  that  behalf  in  the  Land  Revenue  Cutcherry  at  the  Sudder  Station  of  the 
District, provided, however, that it shall be competent to the Sudder Board to prescribe a place for holding 
sales other than such Cutcherry whenever they shall consider it beneficial to the parties concerned. 

*XIII*.  And  it  is  hereby  enacted,  that  in  case  the  Collector,  or  other  Officer  as  aforesaid,  shall  be 
unable from sickness, from the occurrence of a holiday, or from any other cause, to commence the sale on 
the day of sale fixed as aforesaid, or if, having commenced it, he be unable, from any cause, to complete 
it, he shall be competent to adjourn it to the next day following, not being Sunday or other close holiday, 
recording  his  reasons  for  such  adjournment,  forwarding  a  copy  of  such  record  to  the  Commissioner  of 
Revenue, and announcing the adjournment by a written proclamation stuck up in his Cutcherry, and so 
on,  from  day  to  day,  until  he  shall  be  able  to  commence  upon,  or  to  complete  the  sale,  but  with  the 
exception of adjournments so made, recorded, and reported, each sale shall invariably be made on the day 
of sale fixed in the manner aforesaid. 

*XIV*. And it is hereby enacted, that on the day of sale fixed according to Section VI of this Act, sales 
shall proceed in regular order; the Estate to be sold bearing the lowest number on the Towjee or registers 
in use in the Collector's Office of the District being put up first, and so on, in regular sequence; and it 
shall not be lawful for the Collector or other Officer as aforesaid to put up any Estate out of its regular 
order by number, except where it may be necessary to do so on default of deposit, as provided in Section 
XV of this Act. XV. And it is hereby enacted, that the party who shall be declared the purchaser of an 
Estate at any such public sale as aforesaid, shall be required to deposit immediately, or as soon after the 
conclusion of the sale of the Estate as the Collector may think necessary, either in Cash, Bank of Bengal 
Notes or Post Bills, or Government Securities duly indorsed, 25 per cent. on the amount of his bid, and in 
default of such deposit, the Estate shall forthwith be put up again and sold, 

*XVI*. And it is hereby enacted, that the full amount of purchase money shall be made good by the 
purchaser before sunset of the thirtieth day from that on which the sale of the Estates bought by him took 
place, reckoning that day as one of the thirty; or if the thirtieth day be a Sunday or other close holiday, 
then on the first office day after the thirtieth: and in default of payment within the prescribed period as 
aforesaid,  then  and  afterwards  as  often  as  such  default  shall  occur,  the  deposit  shall  be  forfeited  to 
Government, the Estate shall be re-sold, and the de faulting purchaser shall forfeit all claim to the Estate, 
or to any part of the sum for which it may subsequently be sold; and in the event of the proceeds of the 
sale  which  may  be  eventually  consummated  being  less  than  the  price  bid  by  the  defaulting  bidder 
aforesaid, the difference shall be leviable from him by any process authorized for realizing an arrear of 
public Revenue, and it shall be so levied and credited to the defaulting Proprietor of the Estate sold; and if 
default of payment of purchase money shall have occurred more than once, the defaulting bidders shall be 
held jointly and severally responsible for such difference to the extent of the amount of their respective 
bids. Provided always, that every such re-sale shall be made after notification and in the forms prescribed 
by Section VI of this Act; and that such notification shall not be issued until the expiration of three clear 
days after the day on which the default shall have occurred. Provided also that payment or tender of  

held  jointly  and  severally  responsible  for  such  difference  to  the  extent  of  the  amount  of  their 
respective bids. Provided always, that every such re-sale shall be made after notification and in the forms 
prescribed by Section VI of this Act; and that such notification shall not be issued until the expiration of 
three  clear  days  after  the  day  on  which  the  default  shall  have  occurred.  Provided  also  that  payment  or 
tender of payment by or on behalf of the Proprietor of the arrear for which the Estate was first sold and of 
the  arrear  which  may  have  subsequently  become  due,  if  such  payment  or  tender  of  payment  be  made 
before  sun-set  of  the  day  preceding  the  day  of  the  notification  of  re-sale,  and  after  the  defaulting 
purchaser shall have made the deposit required by Section XV of this Act, shall bar such re-sale. 

*XVII*. And it is hereby enacted, that it shall be lawful for the Commissioner of Revenue to receive an 
appeal against any sale made under this act if preferred to him on or before the fifteenth day from the date 
of sale, reckoning as in Section XVI, or if preferred to the Collector for transmission to the Commissioner 
on  or  before  the  tenth  day  from  the  day  of  sale,  and  not  otherwise:  and  the  Commissioner  shall  be 
competent in every case of appeal so preferred, to annul any sale of an Estate made under this Act, which 
shall  appear  to  him  not  to  have  been  conducted  according  to  from  the  Proprietor  of  any  moderate 
compensation  for  his  loss,  if  the  sale  shall  have  been  occasioned  by  neglect  of  the  Proprietor,  such 
compensation  not  to  exceed  interest,  at  the  current  rate  of  Government  Securities,  on  the  amount  of 
deposit or balance of purchase money during the period of its being retained in the Collector's office, and 
the order of the Commissioner shall, in such cases, be final. 

*XVIII*. And it is hereby enacted, that it shall be competent to the Commissioner of Revenue on the 
ground  of  hardship  or  injustice  to  suspend  the  passing  orders  in  any  case  of  appeal  from  a  sale  and  to 
represent the case to the Sudder Board,  of Revenue, who, if they see cause, may recommend to the Local 
Government to annul the sale: and the Local Government in any such case may annul the sale and cause 
the Estate to be restored to the Proprietor on such conditions as may appear equitable and proper. 

*XIX*. And  it  is  hereby  enacted,  that  all  sales  of  which  the  purchase  money  has  been  paid  up  as 
prescribed in  Section XVI  of  this  Act,  and  against  which  no  appeal shall  have  been  preferred, shall  be  
final and conclusive at noon of the thirtieth day from the day of sale, reckoning the said day of sale, as the 
first of the said thirty days. And sales against which an appeal may have been preferred, and the appeal 
dismissed  by  the  Commissioner,  shall be  final  and conclusive  from  the  date  of such  dismissal,  if  more 
than thirty days from the day of sale, or if less, then at noon of the thirtieth day as above provided. 

*XX*.  And  it  is  hereby  enacted  that  immediately  upon  a  sale  becoming  final  and  conclusive,  the 
Collector or other Officer as aforesaid, shall give to the purchaser a Certificate of Title in the following 
form:  

I certify that A. B. has purchased at Public Auction under Act No. I of 1845, Mehal C, and that his 
purchase has taken effect on and since the----day of ------ (being the date of the day after that fixed for the 
last day of payment). 


(Signed) D.E., Collector. 

And the said certificate shall be deemed in any Court of Justice sufficient evidence of the title to the 
Estate sold being vested in the person or persona named from the date specified: and the Collector shall 
also notify such transfer by written proclamation in his own Cutcherry, and in those of the Moonsiff and 
Darogab  of  the  Jurisdictions  within  which  any  part  of  the  Estate  sold  shall  be  situated,  and  also  at  the 
Cutcherry of the Malgoozar of the Estate, or on some conspicuous place on the Estate and shall apply the 
purchase money first to the liquidation of all arrears due upon the latest day of payment; and secondly, to 
the  liquidation  of  all  outstanding  demands  debited  to  the  Muhal  in  the  Public  accounts  of  the  District, 
holding  the  residue,  if  any,  in  deposit  on  account  of  the  late  recorded  Proprietor  or  Proprietors  of  the 
Estate sold, to be paid to their receipt on demand in the manner following to wit, in shares proportioned to 
their recorded interest in the Estate sold, if such distinction of shares were recorded, or if not, then ns an 
aggregate sum to the whole body of Proprietors upon their joint receipt, Provided that if prior to payment 
of  any  surplus  that  may  remain  of  the  purchase  money  after  liquidation  of  all  Government  arrears  and 
dues  to  the  Proprietor  of the  state sold,  or  his  representative,  the  game  may  be  claimed  by  creditors in 
satisfaction of debts due by him to them, or by any one creditor, such surplus shall not be payable to any 
such claimant, nor shall it be  withheld from the Proprietor by attachment, except under precept, and in 
satisfaction of decrees of Court for such debts. And if the balance of purchase money have in any such 
case been paid away in liquidation of the Proprietor's just debts by order of any Court, and a decree shall 
afterwards pass for annulling, the sale, the Proprietor shall not be restored to possession until the amount 
so paid away be returned by him with interest. 

*XXI*. And it is hereby enacted, that any suit brought to oust the certified purchaser as aforesaid, 
on the ground that the purchase was made on behalf of another person, not the certified purchaser, though 
by agreement the name of the certified purchaser was used, shall be dismissed with costs.  

*XXII*. And it is hereby enacted, that the annulment of a sale by a Commissioner shall be publicly 
notified  by  the  Collector  or  other  Officer  as  aforesaid  in  the  same  manner  as  the  becoming  final  and 
conclusive of sales is required to be notified by Section XX of this Act, and the amount of deposit and 
balance  of  purchase  money  shall  be  forthwith  returned  to  the  purchaser,  with  interest  thereon,  at  the 
highest rate of the current Public Securities, from the dates on which they were respectively paid in to the 
date on which the refund is actually made. 

*XXIII*. And it is hereby enacted, that the party certified as the Proprietor of an Estate by purchase at 
public sale for the recovery of arrears of Revenue shall be answerable for all instalments of the Revenue 
of Government which may fall due subsequently to the latest day of payment aforesaid. 

*XXIV*. And it is hereby enacted, that no sale for arrears of Revenue or other demands realizable in the 
same manner, made after the taking effect of this Act, shall be set aside by a Court of Justice except upon 
the ground of its having been made contrary to the provisions of this Act: And except the contravention 
thereto  shall  have  been  declared  and  specified  in  an  appeal  made  to  the  Commissioner  under  section   
XVII of this Act, and except the action in the Civil Court be instituted within one year, from the date of 
the  sale  becoming  final  and  conclusive  as  provided  Section  XIX  of  this  Act:  And  no  person  shall  be 
entitled to of a sale after having received any portion of the purchase money: Provided, however, and it is 
hereby  enacted,  that  nothing  in  this  Act  contained  shall  be  construed  to  debar  any  person  considering 
himself wronged by any act or circum stance connected with a sale under this Act, from his remedy in a 
personal action for damages against the individual by whose act or omission he considers himself to have 
been wronged. 

*XXV*. And it is hereby enacted, that in the event of a sale being reversed by a final decree of a Court 
of Justice, the purchase money shall be refunded to the purchaser by Government, together with interest at 
the highest rate of the current Public Securities. 

*XXVI*. And it is hereby enacted, that the purchaser of an Estate sold under this Act, for the recovery 
of arrears due on account of the same, in the permanently settled Districts of Bengal, Behar, Orissa and 
Benares, shall acquire the Estate free from all encumbrances which may have been imposed upon it after 
the time of settlement, and shall be entitled after notice given under Section X. Regulation V. 1812, to 
enhance at discretion, (any thing in the existing Regulations to the contrary notwithstanding) the rents of 
all under-tenures in the said Estate, and to eject all tenants thereof, with the following exceptions: 

First.    Tenures  which  were  held  as  Istemraree  or  Mocurreree  at  a  fixed  rent,  more  than  12  years 
before the permanent Settlement. 

Secondly. Tenures existing at the time of the Decennial Settlement, which have not been, or may not 
be, proved to be liable to encrease of assessment on the grounds stated in Section LI. Regulation VIII of 1793. 

Thirdly. Lands held by Khood Kast or Kudeemee Ryotts having rights of occupancy at fixed rents or 
at rents assessable according to fixed rules under the Regulations in force. 

Fourthly. Lands held under bonâ fide leases, at fair rents, temporary or perpetual, for the erection of 
dwelling  houses,  or  manufactories,  or  for  mines,  gardens,  tanks,  canals,  places  of  worship,  burying 
grounds, clearing of jungle, or like beneficial purposes, such lands continuing to be used for the purposes 
specified in the leases. 

Fifthly.    Farms granted in good faith at fair rents and for specified areas by a former Proprietor, for 
terms  not  exceeding  twenty  years,  under  written  leases.  registered  within  a  month  from  their  date. 
Provided that a written notice, specifying Full particulars of the position, rent and area of the lands, the 
terms of the lease and the names of the parties shall at the same time be given by the latter to the Collector 
in every case, and the Collector shall be at liberty to object to the same in the event of his seeing reason to 
believe that the security of the Public Revenue will be materially affected thereby. The exception declared 
in this Clause shall not extend to leases objected to by the Collector, by a notification to be fixed up in his 
Office, with the sanction of the Commissioner, within three months of the date of the notice so made to 
him by the parties. Provided also, that a purchaser of an Estate at a sale for arrears of Revenue shall be at 
liberty by suit in Court to set aside all such farms, although the same be under written and duly registered 
leases,  and  although  such  notice  may  have  been  given  as  aforesaid,  if  the  same  shall  not  have  been 
granted in good faith at fair rents. 

*XXVII*.      And  it  is  hereby  enacted,  that  the  purchaser  of  an  Estate  sold  under  this  Act  for  the 
recovery of arrears  due on account of the  same in Districts other than those mentioned in Section XXVI, 
shall acquire the Estate free from all encumbrances which may have been imposed upon it after the time 
of settlement, and shall be competent to avoid and annul all tenures which may have originated with the 
defaulter  or  his  predecessors,  being  representatives  or  assignees  of  the  original  engager,  as  well  as  all 
agreements  with  ryotts  or  the  like  settled  or  credited  by  the  first  engager  or  his  representatives, 
subsequently  to  the  last  settlement,  as  well  as  all  tenures  which  the  first  engager  may,  under  the 
conditions of his settlement, have been competent to set aside, alter, or renew, saving always and except 
bonafide  leases  of  ground  for  the  erection  of  dwelling  houses,  or  buildings,  or  for  offices  thereunto 
belonging, or for gardens, tanks, canals, water-courses, or the like purposes, which leases or engagement 
shall, so long as the land is duly appropriated to such purposes, and the stipulated rent paid, continue in 
force and effect. Provided that nothing in this Act contained shall be construed to entitle any purchaser of 
land at a public sale to demand a higher rate of rent from any person whose tenure or agreement may be 
annulled  as  aforesaid  than  was  demandable  by  the  former  Malgoozar,  except  in  cases  in  which  such 
persons may have held their lands under engagements, stipulating for a lower rate of rent than would have 
been  justly  demandable  for  the  land,  in  consequence  of  abatements  having  been  granted  by  the  former 
Malgoozars from the old established rates by special favor, or for a consideration, or the like, or in cases 
in which it may be proved that according to the custom of the Purgunnah, Mouzah, or other local division 
such persons are liable to be called upon for any new assessment, or other demand not interdicted by the 
Regulationsof Government. 

*XXVIII*. And it is hereby enacted, that it shall be competent to the Local Government, when it shall 
seem  proper  at  any  time  before  a  sale for  arrear  shall  have  been  actually  made  to  direct  it to  be  made, 
subject  to  the  leases,  assignments,  or  other  encumbrances  with  which  a  Proprietor  in  possession,  his 
ancestors,  or  predecessors  may  have  burthened  his  assessed  Estate,  or  to  such  of  them  as  shall  appear 
payer. In all such cases notice of the condition imposed by the Local Government shall be given by the 
Collector at the time of calling up the lot for sale, and such further notification shall be made as the Local 
Government may direct: Provided however, that in case the sale so restricted shall not realize an amount 
equal to the arrear due at the time of sale, or there shall appear ground to apprehend, that by reason of the 
restriction  the  future  realization  of  the  Revenue  will  be  endangered,  it  shall  be  competent  to  the  Local 
Government at any time before such restricted sale shall have become final and conclusive in the manner 
laid down in Section XIX of this Act, to direct the sale to be cancelled, and a new sale of the Estate to be 
made without other restrictions than those contained in the exceptions specified in Clauses 1 to 5 of Sec. 
XXVI of this Act. If after the sale has become final and conclusive, occasion should again arise to bring 
to sale for arrears an Estate purchased with a restriction of the above description, it shall at all times be 
competent to the Local Government to direct that the Muhal shall be sold without any other restriction 
than those contained in the exceptions specified in Clauses 1 to 5 of Sec. XXVI of this Act, or with the 
reservation before reserved. In the former event, should the purchase money realized by the unrestricted 
sale exceed in a large amount the sum obtained at the restricted sale, it shall farther be competent to the 
Local Government to direct a portion, or the whole of the excess to be paid to persons whose interests 
have been reserved at the first, shall become void at the second sale. 

*XXIX*.  And  it  is  hereby  enacted,  that  excepting  Copartners  of  Estates  under  Butwarrah  who  may 
have  saved  their  shares  from  sale  under  Sections  33  and  34.  Regulation  XIX.  1814,  any  recorded  or 
unrecorded  Proprietor  or  Copartner  who  may  purchase  in  his  own  name  or  in  the  name  of  another  the 
Estate of which he is Proprietor or Copartner; or who by re-purchase or otherwise may recover possession 
of the said Estate after it has been sold for arrears under this Act; and likewise any purchaser of an Estate 
sold  for  other  arrears  or  demands  than  those  accruing  upon  itself,  shall  by  such  purchase  acquire  the 
Estate  subject  to  all  its  encumbrances  existing  at  the  time  of  sale  and  shall  not  acquire  any  rights  in 
respect to ryotts and under-tenants which were not possessed by the previous Proprietor at the time of the 
sale of the said Estate. 

*XXX*. And it is hereby enacted, that arrears of rent which on the latest day of payment may be due to 
the defaulter from his tenants, shall in the event of a sale be recoverable by him after the said latest day by 
any process except distraint which might have been used by him for that purpose on or before the said 
latest day. 

*XXXI*. And it is hereby enacted, that any Collector, or Officer exercising the powers of Collector, in 
respect to sales, shall be competent to punish any contempt. committed in his presence in open Cutcherry 
or Office for the time being, by fine, to an extent not exceeding Co.'s Rs. 200, commutable, if not paid, to 
imprisonment in the civil jail for a period not exceeding one month; and the Magistrate to whom such an 
offender  may  be  sent  by  a  Collector  as  aforesaid,  shall  carry  his  sentence  into  effect.  Provided  that  an 
appeal from any order passed under this Section shall lie to the Revenue Commissioner, whose decision 
shall be final. 

*XXXII*. And it is hereby enacted, that a default to make good a bid by making the deposit required 
by Section XV of this Act shall be held to be a contempt. 

*XXXIII*. And it is hereby enacted, that the 'operation of this Act shall be confined to the Provinces of 
Bengal,  Behar,  Orissa  and  Benares,  now  subject  to  the  General  Regulations,  and  to  the  Ceded  and 
Conquered  Provinces  similarly  subject  the  General  Regulations,  under  the  Government  of  the 
Presidencies of Fort William in Bengal, and nothing in this Act contained shall affect land in the Town 
Calcutta, or the Settlements of Singapore, Penang or Malacca.