A.D. 1850.] ACT XXIII. 337
or which have not heretofore been assessed, shall be assessed at the rate
of three annas for each cottah.
II. Lakhiraj tenures of land in Calcutta, of which uninterrupted pos-
session has been held exempt from assessment for sixty years, shall be
valid: no other lakhiraj tenures of land in Calcutta shall be deemed
valid, unless the same are or shall be held under an unexpired grant from
the British Government.
III. If any owner of land within Calcutta, or any person holding- land
within Calcutta on lease from the East-India Company, shall, upon the
written demand of the collector, refuse or neg-lect to pay any sum at which
the land is assessed, or for which he is liable under his lease, the collector
may levy the same by distress and sale of the goods and chattels, wherever
found, of such owner or lessee, or, after written demand upon the tenant
or occupier, and his refusal or neglect to pay the sum lawfully demanded,
by distress and sale of any goods and chattels found upon the land, in the
manner appointed for regulating distress for small rents in Calcutta by
Act VII. 1847 : and, for the purpose of any such distress and sale, the
collector shall have all the powers of a commissioner of the Court for
Recovery of Small Debts referred to in the said Act; and the collector
shall have power to appoint any of his othcers to perform the duties of
bailiffs and appraisers, and of the chief clerk of the said court, as provided
by the said Act; and all the provisions of the said Act relating to the said
commissioners and their court shall be deemed to apply to the said col-
lector and his office in the execution of this Act.
IV. In the case of payment by any tenant or occupier, not holding
immediately under the East-India Company, or the seizure and sale of his
property, he may deduct the amount of the payment or levy from the next
payment of rent to his landlord.
V. The claim of the East-India Company for land revenue or rent has
priority over all other claims upon the land, or to which property distrained
upon the land may be liable.
VI. If the collector's claim for arrears of rent is disputed, the process
of distraint and sale shall not be stayed unless the amount claimed be
lodged with the collector.
VII. Arrears of rent or revenue which shall become due to the East-
India Company within the town of Calcutta, after the passing of this Act,
shall be recoverable at any time within six years next after the same
are due, or next after an acknowledgment of the same in writing has
been given by the person by whom the same is payable, or his agent, and
not afterwards.
VIII. When a claim to hold land lakhiraj, or free of assessment, shall
be set up under this Act, the collector shall inquire into the claim, taking-
such evidence as the claimant may offer, or the public records supply,
and shall report his proceedings and decision in the case for the consj-
VOL. III. 2 x
/
Limitation of lakhiraj
tenures.
Levy of arrears by
distress and sale.
Payments by tenants
may be deducted from
their rent.
Priority of claims for
land revenue.
Process to be stayed
only on deposit of
amount claimed.
Arrears recoverable
within six years.
Settlement of claims
to lakhiraj.
or which have not heretofore been assessed, shall be assessed at the rate
of three annas for each cottah.
II. Lakhiraj tenures of land in Calcutta, of which uninterrupted pos-
session has been held exempt from assessment for sixty years, shall be
valid: no other lakhiraj tenures of land in Calcutta shall be deemed
valid, unless the same are or shall be held under an unexpired grant from
the British Government.
III. If any owner of land within Calcutta, or any person holding- land
within Calcutta on lease from the East-India Company, shall, upon the
written demand of the collector, refuse or neg-lect to pay any sum at which
the land is assessed, or for which he is liable under his lease, the collector
may levy the same by distress and sale of the goods and chattels, wherever
found, of such owner or lessee, or, after written demand upon the tenant
or occupier, and his refusal or neglect to pay the sum lawfully demanded,
by distress and sale of any goods and chattels found upon the land, in the
manner appointed for regulating distress for small rents in Calcutta by
Act VII. 1847 : and, for the purpose of any such distress and sale, the
collector shall have all the powers of a commissioner of the Court for
Recovery of Small Debts referred to in the said Act; and the collector
shall have power to appoint any of his othcers to perform the duties of
bailiffs and appraisers, and of the chief clerk of the said court, as provided
by the said Act; and all the provisions of the said Act relating to the said
commissioners and their court shall be deemed to apply to the said col-
lector and his office in the execution of this Act.
IV. In the case of payment by any tenant or occupier, not holding
immediately under the East-India Company, or the seizure and sale of his
property, he may deduct the amount of the payment or levy from the next
payment of rent to his landlord.
V. The claim of the East-India Company for land revenue or rent has
priority over all other claims upon the land, or to which property distrained
upon the land may be liable.
VI. If the collector's claim for arrears of rent is disputed, the process
of distraint and sale shall not be stayed unless the amount claimed be
lodged with the collector.
VII. Arrears of rent or revenue which shall become due to the East-
India Company within the town of Calcutta, after the passing of this Act,
shall be recoverable at any time within six years next after the same
are due, or next after an acknowledgment of the same in writing has
been given by the person by whom the same is payable, or his agent, and
not afterwards.
VIII. When a claim to hold land lakhiraj, or free of assessment, shall
be set up under this Act, the collector shall inquire into the claim, taking-
such evidence as the claimant may offer, or the public records supply,
and shall report his proceedings and decision in the case for the consj-
VOL. III. 2 x
/
Limitation of lakhiraj
tenures.
Levy of arrears by
distress and sale.
Payments by tenants
may be deducted from
their rent.
Priority of claims for
land revenue.
Process to be stayed
only on deposit of
amount claimed.
Arrears recoverable
within six years.
Settlement of claims
to lakhiraj.