#THE MURSHIDABAD ESTATE ADMINISTRATION  ACT, 1933 
________ 

##ARRANGEMENT OF SECTIONS 
________ 

SECTIONS 

1.  Short title and extent. 
2.  Definitions. 
3.  Appointment of Manager. 
4.  Effect of order under section 3. 
5.  Suits and appeals during management. 
6.  Manager to receive rents, issues and profits. 
7.  Application by Manager of sums received. 
8.  Notice to claimants. 
9.  Presentation of claims. 
10. Debt not duly notified to be barred. 
11. Determination of debts. 
12. Power to inquire into consideration for leases, etc. 
13. Appeals to Board of Revenue. 
14. Scheme for settlement of debts. 
15. Power to call for further particulars. 
16. Power to summon witnesses. 
17. Investigation to be deemed a judicial proceeding. 
18. Power to order production of accounts, papers, etc., and evidence of title. 
19. Powers of Manager for realisation  of rents, etc. 
20. Power to lease. 
21. Power of Manager to contract and take action for the benefit of the estate. 
22. Powers or supervision and control. 
23. Manager to be deemed a public servant. 
24. Recovery of fines. 
25. Bar of suits, etc., against certain persons. 
26. Power of State Government to make orders. 
27. Effect of withdrawal from entry by State Government. 
28. Power to make rules. 

 
 
#THE MURSHIDABAD ESTATE ADMINISTRATION ACT, 1933 

##ACT NO. 23 OF 1933
[^1]

[21st September, 1933.] 

An Act to provide for the appointment of a Manager on behalf of the Secretary of State of the 
  properties of the Nawab Bahadur of Murshidabad and to define the powers and duties of the 
  Manager. 

  WHEREAS  the  Murshidabad  Act,  1891  (15  of  1891),  confirming  and  giving  effect  to  an 
Indenture  between  the  Secretary  of  State  and  the  Nawab  Bahadur  of  Murshidabad  amir -ul-
Omrah,  provides  that  in  case  the  said  Nawab  Bahadur  or  any  of  his  lineal  heirs  male 
successors to the titles shall contravene any of the terms of the said Indenture or shall disab le 
himself from duly maintaining the dignity of his position and station it shall be lawful for the 
Secretary  of  State  for  the  time  being  to  enter  into  and  upon  the  immovable  properties 
mentioned  in  the  Indenture  and  to  exercise  certain  powers  therein  spec ified  in  the  manner 
therein set forth; 

  AND WHEREAS by virtue of section 177 of the Government of India Act, 1935 (26 Geo. 5, e. 2.), the 
said indenture is, as from the commencement3 of Part III of that Act, to have effect as if it had been made 
on behalf of the Province of Bengal and references therein to the Secretary of State in Council are to be 
construed accordingly;

  AND WHEREAS by virtue of paragraph (2) of Article 8 of the Indian Independence (Rights, Property 
and Liabilities) Order, 1947, the said indenture is, as from the date of establishment of the Dominion of 
India, to have effect as if it had been made on behalf of the Province of West Bengal, and all rights and 
liabilities which have accrued and may accrue under the said indenture, to the extent to which they would 
have been rights or liabilities of the Province of Bengal, are the rights and liabilities of the Province of 
West Bengal.

  AND WHEREAS it is expedient to make further provision for the due exercise of the said powers by 
the State Government of West Bengal by the appointment of a Manager who shall on bahalf of the 
State  Government  of West  Bengal exercise  the  powers  aforesaid,  and  by  defining  the  duties  and 
powers  of  such  Manager,  and  the  manner  in  which  the  rents,  issues  and  profits  of  the  immovable 
properties of the estate and the monthly sum of Rs. 19,166-10-8 payable from the Government treasury at 
Berhampore in the district of Murshidabad in West Bengal shall be applied; 

[^1]. The  following  enactments,  in  so  far  as  they  do  not  relate  to  the  descent  of  the  title  of  Nawab  Bahadur  or  to  the 
sum  of  rupees  two  lakhs  and  thirty  thousand  payable  to  the  Nawab  Bahadur  from  the  revenues  of  the 
Government in pursuance of the Indenture included in,  and  confirmed by, the Moorshedabad  Act, 1891 (15 of 
1891) or to the payment thereof to the Nawab Bahadur in accordance with the provisions of the said Ind enture 
by  equal  monthly  instalments  of  rupees  nineteen  thousand  one  hundred  and  sixty-six  and  ten  annas  and  eight 
pies, are hereby repealed, namely:— 

  (1) The Murshedabad Act, 1891 (XV of 1891). 

  (2) The Murshidabad Estate Administration Act, 1933 (23 of 1933). 

  (3) The Murshidabad . Act, 1946. (Ben. Act XV of 1946). 

  (4) The Murshidabad Estate Administration (Amendment) Act, 1959  (West Ben. Act XX of 1959) Rep. by West Bengal 
Act 2 of 1963, s. 10 (w.e.f. 1-5-1963). 

 
                                                      
  AND  WHEREAS  it  is  further  expedient  to  afford  to  the  Nawab  Bahadur  protection  against  the 
disabilities  to  which  he  is  exposed  by  reason  of  his  embarrassed  circumstances  and  to  prevent  further 
increase in his debts and to provide means for such repayments to his creditors as are compatible with the 
payment to the Nawab Bahadur of a sum sufficient for the maintenance of his position and dignity; 

  It is hereby enacted as follows: — 

1. **Short title and extent.**—(1)  This  Act  may  be  called  the  Murshidabad  Estate 
Administration Act, 1933. 

(2) It extends to whole of India except the territories which, immediately before the 1st November 
1956, were comprised in Part B States.

2. **Definitions.**—In  this  Act,  unless  there  is  anything  repugnant  in  the  subject  or 
context,— 

(1) “Immoveable  properties  of  the  estate”  means  the  properties  contained  in  the 
Schedules  of  immoveable  property  annexed  to  the  Indenture  included  in  and  confirmed 
by  the  Murshidabad  Act,  1891  (15  of  1891),  with  any  additional  immoveable  property 
added thereto under sub-section (1) of section 3 of that Act, and includes all immoveable 
property  acquired  under  the  provisions  of  section  32  of  the  Land  Acquisition  Act,  1894 
(1 of 1894); 

(2)  “issues  and  profits  of  the  immoveable  properties  of  the  estate ”  includes  all  money 
awarded  under  the  Land  Acquisition  Act,  1894  (1  of  1894),  as  compensation  for  the 
acquisition of any of the immoveable properties of the estate together with interest thereon; 

(3) “Manager” means the officer appointed under section 3; 

(4) “Nawab  Bahadur”  means  the  Nawab  Bahadur  of  Murshidabad  for  the  time 
being; 

(6) “Board of Revenue” means the Board of Revenue, West Bengal; 

(7) “Prescribed” means provided for by this Act or by rules made under section 28. 

3. **Appointment of Manager.**— The State  Government  of West Bengal (hereafter  in 
this  Act  referred  to  as  “the  State  Government”) may, at any time after the State 
Government has entered upon the immovable properties of the estate in accordance with the 
provisions  of  the  Murshidabad  Act,  1891  (15  of  1891),  by  an  order  published  in  the  Official 
Gazette  appoint  an  officer  for  the  management on behalf of the State Government of  the 
whole  or  any  portion  of  these  properties  and  of  the  rents,  issues  and  profits  thereof  and  for 
the  reception  and  application  of  the  monthly  sum  of  Rs.  19,166 -10-8  payable  from  the 
Government Treasury at Berhampore in the district of Murshidabad in West Bengal: 

  Provided  that  the  management  shall  cease  from  such  date as  may, having regard to the 
circumstances  or  in  the  event  of  the  death  of  a  Nawab Bahadur, be notified by  the  State 
Government  in  the  Official  Gazette  as  the  date  of  withdrawal  by the State Government from entry 
upon the immovable properties of the estate. 

4. **Effect of order under section 3.**—On the publication of an order for the appointment 
of a Manager under section 3, the following consequences shall ensure: — 

  *first*, all  proceedings  which  may  then  be  pending  in  any  Civil  Court  in  respect  of  any 
debts  or  liabilities  to  which  the  Nawab  Bahadur  may  be  subject  shall  be  barred,  and  all 
processes,  executions  and  attachments  for  or  in  respect  of  such  debts  and  liabilities  shall 
become null and void; 

  *secondly*, so long as such management continues, no suit or proceeding shall lie against 
the  Nawab  Bahadur, or the State of West  Bengal or  the  Manager,  in  respect  of  any 
any debt or liability to which the Nawab Bahadur is subject, nor shall the Nawab Bahadur  be 
liable  to  arrest  for  or  in  respect  of  the  debts  and  liabilities  to  which  he  was  at  the  time  of 
such publication subject or in execution of any decree obtained before such publication nor 
shall  his  moveable  property  be  liable  to  attachment or sale, under  process  of  any  Court  for 
or in respect of such debts and liabilities; 

  *thirdly*, so long as such management continues — 

     (a) the  Nawab  Bahadur  shall  be  incompetent  to  mortgage,  charge,  lease, 
settle  or  alienate  the  immoveable  properties  of  the  estate,  or  to  grant  valid 
receipts for the rents and profits arising or accruing therefrom; 

     (b) such  property shall be exempt from attachment or sale under process  of 
any Court; and 

     (c) the  Nawab  Bahadur  shall  be  incapable  of  entering  into  any  contract  which  may 
involve him in pecuniary liability; and 

  *fourthly*, any  amount  awarded,  before  the  entry of the State Government upon  the 
immovable  properties  of  the estate, under the  Land  Acquisition  Act,  1894 (1 of 1894), by 
way  of  compensation  for  immoveable  properties  of  the  estate  acquired  under  that  Act,  if 
the amount has been invested in securities under  section  32  of  that  Act  or  is  deposited  in 
Court  pending  such  investment  in  land  or  securities,  shall,  together  with  all  interest  and 
other proceeds thereof not  already paid to any person  under the  provisions  of any  law, be 
deliverable to the Manager on behalf of the State Government to be disposed of in such 
manner as the State Government may think fit. 

5. **Suits and appeals during management.**—So  long  as  the  appointment  of  the  Manager 
continues— 

(1) in every suit or appeal to which the  State of West Bengal in 
possession is a party the Manager shall be named as its representative for the purpose of such suit 
or appeal; 

(2) in  every  pending  suit  or appeal concerning the properties under management the State of 
West Bengal in possession shall be a party in place of the Nawab Bahadur and the Manager shall 
be named as the representative of the State of West Bengal in possession for the purpose of the 
suit or appeal; and no application in any sucn suit or appeal shall be made to the Court on behalf of 
the State of West Bengal in possession except by the Manager; 

(3) the Court upon application by the Manager or by any party to the suit may order that the plaint or 
memorandum  of  appeal  be  amended  so  as  to  conform  with  the  requirements  of  clause  (1)  or  that  the 
Manager be named as the representative of the State of West Bengal in possession as required by clause 
clause (2) of this section. 

6. **Manager to receive rents, issues and profits.**—(1) The Manager shall receive and recover all 
rents,  issues  and  profits  due  in  respect  of  the  immoveable  properties  of  the  estate,  and  shall  upon 
receiving such rents, issues and profits give receipts therefor. 

(2) The  Manager  shall  receive  the  monthly  sum  of  Rs.  19,166-10-8  payable  from  the  Government 
Treasury at Berhampore in the district of Murshidabad in West Bengal and shall give receipts therefor. 

7. **Application by Manager of sums received.**—(1) From the sums received under sub-sections (1) and 
(2) of section 6, the Manager shall pay— 

*first*, to the Nawab Bahadur such monthly sum, not being in any case less than Rs. 9, 583-5-4, as the 
State Government may fix in this behalf; 

*secondly*, the allowances, if any, payable under section 3 of the Murshidabad Act, 1946; 

*thirdly*,  the  Government  revenue,  cesses,  rates  and  taxes  and  all  debts  and  liabilities  for  the  time 
being due or incurred to Government or to any local authority; 

*fourthly*, in the case of property held by the Nawab Bahadur as tenant, the rent and cess due 
to the superior landlord in respect of the said property; 

*fifthly*, the  cost  of  such repairs  and improvements  of the immoveable  properties 
of the estate as appear necessary to the Manager and are approved by the Board of Revenue, 

and shall apply the residue to the discharge of the costs of the management, to the payment of expenditure 
incurred  in  litigation  and  to  the  settlement  in  accordance  with  the  scheme  approved  by  the  Board  of 
Revenue under section 14 of such debts and liabilities of the Nawab Bahadur as may be estsblished under 
the provisions of this Act. 

(2) Notwithstanding anything contained in sub-section (1), it shall be lawful for the pay out of the sums 
received  under  sub-sections  (1)  and  (2)  of  section  6  any  sum  required  to  meet  such  expenditure  on  other 
object or for any other purpose as the State Government may from time to time sanction. 

8. **Notice to claimants.**—As soon as may be after the publication of the order for the appointment of a 
Manager under section 3 the Manager shall publish in the prescribed manner a notice in English and Bengali 
calling  upon  all  persons  having  claims  against  the  Nawab  Bahadur  to  notify  such  claims  in  writing  to  the 
Manager within six months from the date of the notice. 

9. **Presentation of claims.**—  Every such claimant shall, along with his claim, present to the 
Manager  full  particulars  thereof,  together  with  all  documents  on  which  he  relies  in  support  thereof, and the 
Manager  may  refuse  to  receive  in  evidence  on  the  claimant’s  behalf  at  the  investigation  of  the  claim  any 
document not so presented. 

10. **Debt not duly notified to be barred.**—Every debt or liability, except debts due or liabilities incurred 
to the Government or to any local authority and rent due to a superior landlord from the Nawab Bahadur as 
tenant of any property, which is not duly notified to the Manager within the time and in the manner mentioned 
in sections 8 and 9 shall be barred: 

  Provided  that  if  the  Manager  is  satisfied  that  the  claimant  was  for  reasonable  cause  unable  to 
comply  with  the  provisions  of  sections  8  and  9,  the  Manager  may  admit  his  claim  within  a  further 
period of six months from the expiration of the period of six months specified in section 8. 

11. **Determination of debts.**—The  Manager shall in the prescribed manner determine the amount 
of the principal of all debts and liabilities not barred under section 10 justly due to the several creditors 
of the Nawab Bahadur and to persons holding mortgages, charges or liens on the property of the Nawab 
Bahadur, and shall determine in like manner the interest, if any, due at the da te of such determination in 
respect of such debts and liabilities and may reduce the rates of interest charged as appears to him just 
and proper. 

12. **Power to inquire into consideration for leases, etc.**—The  Manager  may  inquire  into  the 
sufficiency of the consideration for which any lease, settlement, grant, mortgage, charge or lien was given 
and whether it was given in contravention of the conditions of the Murshidabad Act, 1891  (15 of 1891), 
and  if  satisfied  that  the  consideration  was  insufficient  or  that  such  lease,  settlement,  grant,  mortgage, 
charge  or  lien  was  given  in contravention of  the  said Act  may,  by  order  in  writing, set  a  side or  modify 
such lease, settlement, grant, mortgage, charge or lien; and any such order, subject to the appeal provided 
in  section  13,  shall  have  the  force  of  a  decree  of  a  competent  Civil  Court  and  be  enforceable  as  such.

13. **Appeals to Board of Revenue.**—(1)  An appeal shall lie to the Board of Revenue against any 
order by the Manager— 

  (a) refusing to receive a document under section 9; or 

  (b) refusing to admit a claim under the proviso to section 10; or 

  (c) determining  the  amount  of  a  debt  or  liability  or  of  interest  thereon,  or  reducing  the  rate  of 
interest, under. section 11; or 

  (d) setting aside or modifying a lease, settlement, grant, mortgage, charge or lien under section 12. 

(2) If  no  such  appeal  is  preferred  within  six  weeks  from  the  date  of  the  order,  the  decision  of  the 
Manager shall, subject to the provisions of section 22, be final. 

14. **Scheme for settlement of debts.**—(1)  When  the  amount  due  in  respect  of  the  debts  and 
liabilities  mentioned  in  section  11  has  been  finally  determined,  the  Manager  shall  prepare  and 
submit  to  the  Board  of  Revenue  a  schedule  of  such  debts  and  liabilities,  and  a  scheme  for  the 
settlement thereof in whole or in part out of the residue referred to in section 7 annually available 
during  the  lifetime  of  the  Nawab  Bahadur;  and  the  Board  of  Revenue  may  approve  the  scheme 
without modification or subject to such modification as it deems expedient. 

(2) The scheme shall provide for payment in full, as soon as may be, of — 

  (a) first, arrears of wages due to servants of the Nawab Bahadur, determined in accordance with 
the forgoing provisions, and 

  (b) secondly, claims of each creditor whose claims in the aggregate do not exceed five hundred 
rupees, as so determined; 

and  the  scheme  shall  further  provide  that  any  balance  left  after  meeting  the  above  claims  and 
each  annual  residue  thereafter  shall  be  distributed  rateably  among  the  other  creditors  of  the 
Nawab Bahadur in payment of their claims, as so determined. 

15. **Power to call for further particulars.**—The  Manager  may  from  time  to  time  call  for 
further and more detailed particulars of any claim preferred before him under this Act and may 
at his discretion refuse to proceed with the investigation of the claim until such particulars are 
supplied. 

16. **Power to summon witnesses.**—The Manager may for the purpose of any investigation 
under  this  Act  summon  and  enforce  the  attendance  of  witnesses  and  compel  them  to  give 
evidence, and  compel the  production  of documents, by  the  same  means and as far as  possible 
in the same manner as is provided in the case of a Civil Court by the Code of Civil Procedure, 
1908 (5 of 1908). 

17. **Investigation to be deemed a judicial proceeding.**—Every investigation conducted by 
the Manager with reference to any claim preferred before him under this  Act, or to any  matter 
connected  with such claim, shall be deemed to be a judicial proceeding within the  meaning of 
the  Indian  Penal  Code  (45  of  1860);  and  every  statement  made  by  any  person  examined  by  or 
before  the  Manager  with  reference  to  any  such  investigation,  whether  upon  oath  or  otherwise, 
shall be deemed to be evidence within the meaning of the said Code. 

18. **Power to order production of accounts, papers, etc., and evidence of title.**—(1) The 
Collector of Murshidabad may on the application of the Manager order all persons who are or 
were  in  the  employ  of  the  estate  of  the  Nawab  Bahadur  to  attend  before  him;  and  may  order 
any person to deliver up any accounts, papers or moveable property belonging to the estate or 
any  accounts  or  papers  relating  to  the  immoveable  property  of  the  estate  or  to  any  other 
property of the estate which the Manager has reason to believe are in such person ’s possession 
or  control;  and  may  order  all  hodlers  of  tenures  or  under -tenures  on  any  such  property  to 
produce their titles to such tenures or undertenures. 

(2) Any person who refuses to comply with an order under sub-section (1) may be punished by the 
Collector of Murshidabad with fine not exceeding five hundred rupees: 

  Provided that an appeal shall lie to the Board of Revenue against any order of fine passed by the 
Collector under sub-section (2). 

19. **Powers of Manager for realisation of rents, etc.**—(1) The Manager shall have, for the 
purpose of realising and recovering the rents, issues and profits of the immoveable properties of 
the  estate,  the  same  powers  as  the  Nawab  Bahadur  would  have  had  for  such  purpose  had  the 
State Government not entered into the said properties, and  all arrears of rent and all  demands 
recoverable as rent, and all interest  due on such arrears or demands shall together with all costs 
incurred for realising the same be recoverable as public demands. 

(2) If  such  properties  or  any  part  thereof  be  in  the  possession  of  any  mortgagee  or 
conditional  vendee,  the  Manager  may  apply  to  the  Collector  within  whose  jurisdiction  the 
property is situated, and the Collector shall cause the same to be delivered to the Ma nager as if 
a  decree  therefor  had  been  made  in  his  favour,  but  without  prejudice  to  the  mortgagee  or 
vendee preferring his claim under the provisions elsewhere contained in this Act. 

(3) If  such  properties  or  any  part  thereof  be  in  possession  of  a  Receiver   appointed  by  a 
Court,  the  Manager  may  apply  to  the  Court,  and  the  Court  shall  cause  the  same  to  be 
delivered to the Manager together with art receipts which may be in the hands of the Receiver 
or the Court at the time of the application. 

20. **Power to lease.**—The Manager may, subject to the prescribed conditions, make settlement of all 
or  any  of  the  immoveable  properties  of  the  estate  and  may  for  this  purpose  execute  any  lease  or 
counterpart of a lease: 

Provided  that,  unless  the  settlement  is  of  a  kind  authorised  by  rule  made  under  section 
28, its terms and conditions shall have been previously approved by the State Government. 

21. **Power of Manager to contract and take action for the benefit of the estate.**—The Manager 
may enter into any contract or take any action which in his opinion is necessary for the proper care and 
management  of  the  immoveable  properties  of  the  estate  and  of  the  rents,  issues  and  profits 
thereof or for the maintenance of the position and dignity of the Nawab Bahadur and which is 
not inconsistent with any provision of this Act or with any rule made under section 28: 

  Provided  that  if  he  is  not  empowered  by  any  other  provision  of  this  Act  or  by  any  rule 
made  under  section  28  to  enter  on  such  contract  or  to  take  such  action  he  shall  obta in  the 
previous  sanction  of  the  Board  of  Revenue  before  entering  upon  the  contract  or  taking  the 
action. 

22. **Powers of supervision and control.**—(1) All orders or proceedings of the Manager in 
the exercise of his functions under this act shall be subject to the supervision and control of the 
Board of Revenue. 

(2) All orders or proceedings of the Board of Revenue under this Act  shall be subject to 
the supervision and control of the State Government. 

(3) The supervising authority in each case may of its own motion review and if it thinks fit revise, 
modify or reverse any order of proceeding. 

23. **Manager to be deemed a public servant.** —The  Manager  shall  be  deemed  to  be  a 
public servant within the meaning of section 21 of the Indian Penal Code (45 of 1860). 

24. **Recovery of fines.**—Any  fine  imposed  under  this  Act  shall  be  recoverable  as  a  public 
demand. 

25. **Bar of suits, etc., against certain persons.**—No suit or other legal proceeding shall lie against 
any person in respect of anything which is in good faith done or intended to be done under this Act. 

26. **Power of State Government to make orders.**—If  at  the  time  of  the  withdrawal  of  the 
State Government from  entry  upon  the  immoveable  properties  of  the  estate,  any  difficulty 
arises  in  connection  with  the  restoration  to  the  Nawab  Bahadur  or  to  his  successor  of  the 
properties and rights possessed and exercised by the State Government, the State Government 
may by order authorise the doing of any matter or thing which appears to it necessary to facilitate 
such restoration. 

27. **Effect  of  withdrawal  from  entry  by  State  Government.**—Notwithstanding  anything 
contained elsewhere in this or any other Act, the withdrawal by the State Government from entry 
upon  the  immoveable  properties  of  the  estate  shall  not  have  the  effect  of  reviving  any  of  the 
proceeding  referred  to  in  clause  first  of  section  4  if  the  debt  or  liability  in  respect  of  which  such 
proceedings were instituted is barred under section 10. 

  Nothing  in  section  4  shall  bar  the  revival  after  such  withdrawal  of  any  other  of  the  proceedings 
referred to in the said clause: 

  Provided  that  no  Court  shall  entertain  any  suit  of  proceeding  against  the Nawab  Bahadur 
in which  the  amount  claimed  is  in  excess  of  the  amount  determined  under  section  11,  13  or 
22, as the case may be, together with any further interest due thereon, or in which interest is 
claimed at a rate higher than the rate determined as just and proper under those sections. 

28. **Power to make rules.**—(1) The Board of Revenue may, with the previous sancion of the State 
Government and  by  notification  in  the  Official  Gazette, make rules for the purpose of  carrying  into 
effect all or any of the provisions of this Act. 

(2) In  particular, and  without  prejudice  to  the  generality  of the foregoing  powers, such  rules  may 
provide for all or any of the following matters, namely:— 

  (a) the security to be required from subordinate officers under Act; 

  (b) the  procedure  to  be  followed  by  the  Manager  in  the  discharge  of  his  functions  under 
this  Act,  the  accounts  which  shall  be  kept  by  him,  and  the  manner  in  which  such  accounts 
shall be audited; 

  (c) the terms, conditions and limitations under which leases may be granted; 

  (d) the  notices  to  be  given  under  this  Act  and  the  manner  of  publication  of  such 
notices; 

  (e) the procedure to the followed by claimants in presenting claims, and by the Manager in the 
investigation of such claims; 

  (f) the procedure to be followed in determining under section 11 the debts and liabilities due to 
creditors and other persons; 

  (g) the  allowance  of  interest  on  the  principal  of  each  of  the  debts  and  liabilities  as 
determined  under  section  11  from  the  date  on  which  it  was  incurred  to  the  date  of  the 
determination and on the aggregate amount of such debts and liabilities from the date of 
the determination to the date of payment; 

  (h) the  preparation  of  the  schedule  of  debts  and liabilities  and  of  the  scheme  referred 
to in section 14 and the order of payment of such debts and liabilities; 

  (i) the powers of the Manager to make or sanction settlements; and 

  (j) the procedure to the followed in appeals under this Act. 

(3) Every rule made by the Board of Revenue under this Act shall be laid, as soon as may be after it 
is made, before the State Legislature.