17. (1) The Government may, with a view to acquisition under the provisions of this Act of the interests of all rent-receivers within any district, part of a district or local area and of such other interests in land therein as are liable to be acquired under the provisions of this Act, and with a view to the assessment of compensation payable for all such interests including the interests which have already been acquired under Chapter II, make an order directing-(a) that a record-of-rights be prepared in respect of such district, part of a district or local area, or (b) that the record-of-rights, last prepared and finally published under Chapter X of the Bengal Tenancy Act, 1885, in respect of such district, part of a district or local area, be revised,by a Revenue-officer in accordance with the provisions of this Chapter and with such rules as may be made in this behalf by the Government. (2) If any order has been made under section 101 of the Bengal Tenancy Act, 1885, or under section 117 of the Sylhet Tenancy Act, 1936, for the preparation of a record-of-rights in respect of any district, part of a district or local area, but the preparation of such record-of-rights has not been completed or such record-of-rights has not been finally published at the time when an order is made under sub-section (1) for the preparation or revision of a record-of-rights in respect of such district, part or area, then on the making of an order under the said sub-section, all further proceedings relating to the preparation of the record-of-rights under the said Act shall be stayed; and such record-of-rights shall be prepared in accordance with the provisions of this Chapter and with such rules as may be made in this behalf by the Government: Provided that any proceedings in respect of the preparation of such record-of-rights commenced under Chapter X of the Bengal Tenancy Act, 1885, or under Chapter IX of the Sylhet Tenancy Act, 1936, and undertaken prior to the publication of the draft of such record-of-rights under section 103A of the Bengal Tenancy Act, 1885, or under section 119 of the Sylhet Tenancy Act, 1936, as the case may be, shall, for the purposes of the preparation of such record-of-rights under this Chapter, be deemed to have been commenced and undertaken under this Chapter. (3) A notification in the official Gazette of an order under sub-section (1) shall be conclusive evidence that the order has been duly made.

18. When an order is made under section 17, the Revenue-officer shall record in the record-of-rights, to be prepared or revised in pursuance of such order, such particulars as may be prescribed.

19. (1) When a record-of-rights has been prepared or revised so as to contain or include therein the particulars referred to in section 18, the Revenue-officer shall publish a draft of the record-of-rights so prepared or revised in the prescribed manner and for the prescribed period and shall receive and consider any objections which may be made to any entry therein or to any omission therefrom during the period of such publication. (2) Any person aggrieved by an order passed by Revenue-officer on any objection made under sub-section (1) may appeal to the prescribed Revenue Authority not below the rank of an Assistant Settlement Officer in such manner and within such period as may be prescribed. (3) When all such objections and appeals have been considered and disposed of according to such rules as the Government may make in this behalf, the Revenue-officer shall finally frame the record and shall cause such record to be finally published in the prescribed manner and the publication shall be conclusive evidence that the record has been duly prepared or revised under this Chapter. (4) When a record-of-rights has been finally published under sub-section (3), the Revenue-officer shall, within such time as the Board of Revenue may fix in this behalf, make a certificate stating the fact of such final publication and the date thereof and shall date and subscribe the same with his name and official title.

20. (1) On the acquisition of the interests of rent-receivers in any area under Chapter V, no rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant shall be entitled to retain possession of any of his khas lands in such area except as provided in sub-section (2). (2) A rent-receiver, a cultivating raiyat, a cultivating under-raiyat, or a non-agricultural tenant shall be entitled to retain, as a tenant under the Government, possession of-(a) lands covered by his homestead or any other building belonging to him with necessary adjuncts thereto, other than such building or part of a building outside his homestead as is used primarily as office or cutchery for the collection of rents of any estate, taluk or tenure and may be decided to be acquired by the Government;(b) lands in his khas possession of the following classes, other than derelict tea gardens, namely:-(i) lands used for agricultural or horticultural purposes including tanks,(ii) lands which are cultivable or which are capable of cultivation on reclamation, and (iii) vacant non-agricultural lands:Provided that the aggregate quantity of all lands of the classes referred to in clauses (a) and (b) in the whole of province so retained in possession by a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant shall not exceed three hundred and seventy-five standard bighas or an area determined by calculating at the rate of ten standard bighas for each member of his family, whichever is greater. ¹[(2a) Notwithstanding anything contained in any other law for the time being in force or in any instrument or in any judgment or decree or order of any Court lands of the classes referred to in the clauses (a) and (b) of sub-section (2) do not include and shall be deemed never to have included-(i) any land or building in a hat or bazar, or,(ii) any fishery other than a tank constructed solely by process of excavation, or,(iii) any land consisting of forest, or, (iv) any land actually in use for a ferry.] (3) Allotments of lands, of which a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant is entitled to retain possession under clause (b) of sub-section (2), shall be made by the Revenue-officer according to the choice of such rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant or, where no such choice is exercised within a prescribed period, according to the rules to be made in this behalf by the Government:Provided that in exercising such choice such rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant shall retain the entire area of land held by each of the other members of his family if it is ten standard bighas or less and to the extent of at least ten standard bighas if it exceeds that quantity and that in allotting land to a family, the Revenue-officer shall record them in the names of the persons who actually hold them:Provided further that when a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant or any member of his family has mortgaged any land to the Agricultural Development Finance Corporation established under the Agricultural Development Finance Corporation Act, 1952, or to the House Building Finance Corporation established under the House Building Finance Corporation Act, 1952, or to the Agricultural Bank of Pakistan established under the Agricultural Bank Act, 1957, he shall, when exercising choice under this section, be bound to include in his choice all lands, so mortgaged, of the classes and up to the limit he is entitled to retain under sub-section (2) and when such a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant has already exercised his choice under this section, but no Compensation Assessment-roll in respect of his excess khas land has been finally published, he shall be required to revise his choice in accordance with the provisions of this proviso. (4) Notwithstanding anything contained in sub-section (2), a rent-receiver, a cultivating raiyat or a cultivating under-raiyat or a group of rent-receivers, cultivating raiyat or cultivating under-raiyats who has or have undertaken large scale farming on a co-operative basis or otherwise by the use of power driven mechanical appliances, or large scale dairy farming may, if he is or they are certified in that behalf by the prescribed Revenue Authority, retain possession of and hold such quantity of lands in excess of the limit specified in the said sub-section as may be specified in the certificate granted by such Revenue Authority: Provided that such a certificate shall be subject to revisions by the said Revenue Authority at such intervals as may be fixed in this behalf by the Government. ²[(4A) Notwithstanding anything contained in sub-section (2), a person or persons holding land for the purposes of the cultivation and manufacture of tea or coffee or the cultivation of rubber or a company holding land for the cultivation of sugarcane for the purpose of manufacture of sugar by that company may, if he or it is or they are certified in that behalf by the prescribed Revenue Authority, retain possession of and hold such quantity of land in excess of the limit specified in the said sub-section as may be specified in the certificate granted by such Revenue Authority: Provided that such a certificate shall be subject to revisions by the said Revenue Authority at such intervals as may be fixed in this behalf by the Government: Provided further that for the purpose of this sub-section, a derelict tea garden shall not be deemed to be land held for the purpose of the cultivation and manufacture of tea.] ³[(4B) Notwithstanding anything contained in sub-sections (4) and (4A) or in sections 39, 43 and 44 or in any other law for the time being in force, the land held under a certificate granted under sub-section (4) or (4A) by the prescribed Revenue Authority shall absolutely vest in the Government on the date when the Government shall take a decision in favour of the certificate-holder on an application submitted by him for granting a lease on a long term basis in respect of such land, wherein the certificate holder gave up the claim of compensation that would have been assessed under section 39 for the purpose of formal acquisition of such land, and such land may be leased out under the second proviso to sub-section (1) of section 81 to the certificate-holder without charging any premium thereof, on such terms and conditions as may be set forth in the lease by the Government, by terminating the certificate].(5) (i) Noting in sub-sections (1), (2) and (3) of this section shall apply-(a) Omitted by section 4 of the East Bengal State Acquisition and Tenancy (Third Amendment) Ordinance, 1961 (E. P. Ord. XV of 1961).(b) to any land covered by buildings or structures and necessary adjuncts thereto as are used for the purpose of any large scale industry with such other lands as are used for growing raw materials therefor, or(c) to so much of the lands held under debutter, wakf, wakf-al-al-aulad or any other trust as is exclusively dedicated and the income from which is exclusively applied to religious or charitable purposes without reservation of pecuniary benefit for any individual.(ii) Where, under any debutter, wakf, wakf-al-al-aulad or any other trust, the income from the lands covered by such trust is partly dedicated for religious or charitable purposes and partly reserved for the pecuniary benefit of any individual, only such portion of the lands, as may be selected in accordance with the rules to be made in this behalf by the Government, shall come within the purview of sub-clause (c) of clause (i).Explanation- For the purposes of sub-section (2) of this section-(a) a rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant shall be deemed to include a group of them who are members of the same family; and(b) a family shall, when used in relation to a rent-receiver, cultivating raiyat, cultivating under-raiyat, or non-agricultural tenant, be deemed to consist of such rent-receiver cultivating raiyat, cultivating under-raiyat or non-agricultural tenant and all persons living in the same mess with and dependant upon such rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant, but does not include any servant or hired labourer living in the same mess. (6) The provision of sub-section (c) of clause (i) of sub-section (5) and clause (ii) of that sub-section shall not apply and be deemed never to have applied to any land on which hats or bazars are held or which consists of forests or fisheries or ferries.

21. All lands, of which a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant retains possession under section 20, shall be held on payment of such fair and equitable rent as may be determined under the provisions of this Act.

22. (1) Notwithstanding anything contained in any other law for the time being in force or in any entry made in the record-of-rights last prepared and finally published under Chapter X of the Bengal Tenancy Act, 1885, all lands in any district or part of a district or local area in respect of which a record-of-rights is prepared or revised under this Chapter shall be subject to the payment of fair and equitable rent determined in accordance with the provisions of this Chapter and the rent so determined shall be entered in the record-of-rights so prepared or revised: Provided that it shall not be necessary to determine under this Chapter, the rent of any land, the rent of which has already been determined under section 5 and the rent so determined shall be deemed to be fair and equitable rent determined in accordance with the provision of this Chapter. (2) Where the fair and equitable rent determined or deemed to be determined for any land under the provisions of this Chapter has not taken effect earlier under any other provision of this Act, it shall take effect from the first day of the Agricultural year next following the date of publication of the notification under sub-section (2) of section 43 declaring that a Compensation Assessment-roll in respect of the area in which the land is situated bas been finally published.

23. In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall determine the rent of every parcel of land in the khas possession of a proprietor or tenure-holder, including a proprietor or tenure-holder whose interests have been acquired under Chapter II, within the area to which such record relates- (i) if such land be agricultural land, at a rate which the Revenue-officer may deem fair and equitable having regard to the rates of rent generally paid by occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages, and (ii) if such land be non-agricultural land, at a rate which the Revenue-officer may deem fair and equitable having regard to- (a) the rent generally paid to the Government, or to any other landlord for non-agricultural lands with similar advantages or of a similar description in the vicinity, (b) the market value of the land immediately before the publication of the notification under section 17, and (c) the rent which would be payable if the rate were fixed at not more than one per centum of such market value, whether or not such proprietor or tenure-holder is entitled to retain possession of such parcel of land under section 20: Provided that in any estate, taluk or tenure, where a land revenue settlement was made within the last fifteen years, the rate of rent adopted as fair and equitable in such settlement may be taken to be the fair and equitable rent within the meaning of this section. Explanation.- For the purposes of this section “land” does not include any building or structure standing thereon.

24. (1) In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall, subject to the provisions of sub-sections (2), (3) and (4), presume the rent, payable in respect of any land held by a raiyat or an under-raiyat in the area to which such record relates at the time of preparation or revision of such record, to be fair and equitable. (2) Where the rent so payable in respect of any such land by a raiyat is in the opinion of the Revenue-officer unfair or inequitable, he may reduce such rent to what is considered by him as fair and equitable, having regard to the rates of rent generally paid by the occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages. (3) Where the rent payable for any land by an under-raiyat is, in the opinion of the Revenue-officer, unfair or inequitable, he may reduce such rent to an amount not exceeding the fair and equitable rent payable by an occupancy raiyat for lands of a similar description and with similar advantages in the same village or in the neighbouring villages, increased by fifty per centum. (4) In any raiyat or under-raiyat pays in respect of any land referred to in sub-section (1), rent either in kind or on the estimated value of a portion of the crop or at rates varying with the crop or in more than one of these ways, the Revenue-officer shall commute such rent to a fair and equitable money-rent at an amount not exceeding one-tenth of the total value of the annual gross produce of such land obtained by multiplying the normal annual yield of that land, determined in the manner prescribed, by the average price of each kind of produce prevailing in the preceding twenty years, excluding the years in which such prices were abnormal: Provided that the Revenue-officer shall, at the time of commuting such rent to a fair equitable money-rent allow for the superior landlord of such raiyat or under-raiyat a margin of profit of not less than twenty-five per centum and not more than fifty per centum of the rents payable by the superior landlord of such raiyat or under-raiyat when such superior landlord pays rents either in kind or on the estimated value of a portion of the crop or at rates varying with the crop or in more than one of these ways.

25. In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall determine the fair and equitable rent of all non-agricultural lands held by non-agricultural tenants other than a tenure-holder in accordance with the provisions of section 23 so far as they apply to non-agricultural lands: Provided that when any such tenant holds any such land immediately under any person other than a proprietor or a tenure-holder, the Revenue-officer shall presume the existing rent payable by such tenant for such land to be fair and equitable unless it exceeds by more than fifty per centum the fair and equitable rent payable in respect of such land by such person; and if it so exceeds, the Revenue-officer shall fix the rent of such land so held by such tenant at a rate not exceeding the rate of the fair and equitable rent payable for such land by such person by more than fifty per centum.

⁴[25A. (1) When the rent of a taluk, tenure, holding or tenancy is less than the rent or revenue payable by the landlord of such taluk, tenure, holding or tenancy to his superior landlord or the Government, as the case may be, the rent of such taluk, tenure, holding or tenancy may be enhanced by the Revenue-officer to an amount not less than the rent or revenue payable by such landlord in respect of such taluk, tenure, holding or tenancy: Provided that when any such taluk, tenure, holding or tenancy comprises a portion of the land of the parent estate, taluk, tenure, holding or tenancy, the Revenue-officer shall, in determining the amount of enhancement of the rent under this section, take into consideration the rents payable to such landlord for any lands and the rental value of any lands in the khas possession of such landlord included in the remaining portion of the land of the parent estate, taluk, tenure, holding or tenancy.] (2) Where any land held by a tenure holder, a raiyat, an under-raiyat or a non-agricultural tenant is liable to be assessed to rent, but no rent has been assessed in respect thereof, the Revenue-officer shall determine the rent payable by such tenure holder according to the principle of section 7 of the Bengal Tenancy Act, 1885, and by such raiyat or under-raiyat or non-agricultural tenant according to the principle of section 26.

26. (1) Where any land is held by a raiyat or an under-raiyat free of rent the rent for such land shall be determined at a rate which the Revenue-officer may deem fair and equitable having regard to the rates of rent generally paid by the occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages. (2) Where any non-agricultural land is held by a tenant free of rent, the rent for such land shall be determined in accordance with the provisions of section 23 so far as they apply to non-agricultural lands.

27. Where a rent-receiver other than a proprietor or tenure-holder holds only a portion of a holding or tenancy in his khas possession, such portion shall be constituted into a separate holding or tenancy and assessed to rent separately, and in making such assessment, the Revenue-officer shall have regard to the rent of the original holding or tenancy, the proportionate area and value of the new holding or tenancy and the provisions of this Chapter for the determination of fair and equitable rent of a holding or tenancy of that class.

28. In preparing or revising a record-of-rights under this Chapter, the Revenue-officer shall fix, in respect of every land held within any area to which such record relates by a person who has been found on evidence produced before him to be entitled to hold such land free of rent in consideration of some service to be rendered, a rent at a rate which the Revenue-officer may deem fair and equitable having regard to the rates of rent generally paid by occupancy raiyats for lands of a similar description and with similar advantages in the same village or in the neighbouring villages and shall record such person in the record-of-rights as a raiyat: Provided that nothing in this section shall apply to any land held within the boundaries of a tea estate or any other industrial organisation.

29. (1) All rents determined under this Chapter and entered in the record-of-rights finally published under section 19, shall, subject to the provisions of section 53, be deemed to have been correctly determined and to be fair and equitable for the purposes of this Act. (2) No suit shall be brought in any Civil Court in respect of the determination of any rent to the determination of which the provisions of this Chapter apply or in respect of the omission to determine any such rent.

30. (1) After an order has been made under section 17 directing the preparation or revision of a record-of-rights in respect of any area, no Civil Court shall entertain any suit or application for the alteration of rent or determination of the status of any tenant or the incidents of any holding or tenancy in such area; and if any such suit or application relating to such area is pending before a Civil Court on the date of such order, it shall not be further proceeded with and shall abate. Explanation.- Suit in this sub-section includes an appeal. (2) No suit shall be brought in any Civil Court in respect of any order directing the preparation or revision of record-of-rights under this Chapter or in respect of framing, publication, signing or attestation of such record or any part of it. (3) No suit, appeal or proceeding in a Civil Court or High Court in respect of any land, nor any order passed in such suit, appeal or proceeding, shall operate as a bar in any way to the preparation or revision of record-of-rights or of Compensation Assessment-rolls in accordance with the provisions of this Act.

31. (1) The Government may, instead of proceeding under section 17, by notification in the official Gazette , order that a Compensation Assessment-roll be prepared under Chapter V in respect of any particular district, part of a district or local area, on the basis of the record-of-rights last prepared and finally published under Chapter X of the Bengal Tenancy Act, 1885, or Chapter IX of the Sylhet Tenancy Act, 1936, without any revision or after revising or recording only such particulars in such record as may be specified in such notification. (2) When an order is made under sub-section (1), the Revenue-officer shall revise or record such particulars, if any, in accordance with such rules as may be made in this behalf by the Government and settle fair and equitable rents according to the principles laid down in sections 23, 24, 25, 25A, 26, 27 and 28, and shall then correct such record-of-rights so as to incorporate therein the particulars, if any, so revised or recorded and the fair and equitable rents so settled. (3) A record-of-rights corrected under sub-section (2) shall be deemed to have been duly revised and finally published under this Chapter. (4) When an order is made under sub-section (1) in respect of any area, sections 105, 105A and 106 of the Bengal Tenancy Act, 1885, or sections 121, 122 and 123 of the Sylhet Tenancy Act, 1936, as the case may be, shall cease to apply to such area, and applications, suits or proceedings under those sections, pending on the date of such order, shall not be further proceeded with and shall abate.

32. In this Chapter, a rent-receiver, proprietor or tenure-holder includes a rent-receiver, proprietor or tenure-holder, as the case may be, whose interests have been acquired under Chapter II.

33. As soon as may be after a record-of-rights in respect of any district, part of a district or local area has been prepared or revised and finally published under Chapter IV, the Revenue-officer shall prepare in the prescribed form and in the prescribed manner a Compensation Assessment-roll in which the gross assets and the net income of all rent-receivers within such district, part or area and the compensation to be paid in accordance with the provisions of this Act to all persons whose interests are acquired under this Chapter or under Chapter II, together with such other particulars as may be prescribed, shall be specified: Provided that it shall not be necessary to prepare, under this Chapter, a Compensation Assessment-roll in respect of any property acquired under Chapter II, in respect of which a Compensation Assessment-roll has been prepared under Chapter VA.

34. In preparing such Compensation Assessment-roll every proprietor, tenure-holder or other rent-receiver collecting rents in respect of any estate, tenure, holding or tenancy or part of any estate, tenure, holding or tenancy comprised within the area to which such roll relates shall, irrespective of whether he collects such rents separately or jointly with others, be treated separately for the purpose of assessment and payment of compensation under this Chapter: Provided that in the case of a Hindu undivided family governed by the Mitakshara law, all rent-receivers included in such family shall be treated jointly for such purpose: Provided further that when more than one proprietor, tenure-holder or other rent-receiver jointly hold rent-receiving interests and the total net income of such interests does not exceed five hundred rupees, such proprietors, tenure-holders or other rent-receivers may be treated jointly for the purpose of assessment of compensation under this Chapter.

35. (1) For the purpose of preparation of the Compensation Assessment-roll under this Chapter-(a) the gross assets of a rent-receiver shall be taken to consist of the aggregate of the rents and cesses which were payable to such rent-receiver by his immediately subordinate tenants-(i) in the case of the interests acquired under Chapter II for the agricultural year immediately preceding the notified date, and(ii) in other cases, for the agricultural year immediately preceding that in which the record-of-rights is finally published under Chapter IV, and where such rent-receiver is the proprietor of an estate or the holder of a tenure, also of the aggregate of the fair and equitable rents determined under Chapter IV for such of his khas lands as he retains possession of under section 20:Provided that in the case of a tenure-holder or a raiyat or an under-raiyat or a non-agricultural tenant referred to in section 24, 25, 25A, 27 and 28, the rent fixed or determined for any land under the provisions of the said sections and entered in the record-of-rights finally published under Chapter IV shall, for the purposes of this clause, be deemed to be the rent payable for such land for such year by such tenure-holder or raiyat or under-raiyat or non-agricultural tenant to his immediately superior landlord;(b) the net income of a rent-receiver shall be computed by deducting from his gross assets the following :-(i) the sums which were or are calculated as payable by such rent-receiver for such year as land revenue or rent and cesses to the Government or to his immediate landlord, as the case may be, in respect of the lands to which the gross assets relate;(ii) the sum which was or is calculated as payable by such rent-receiver in respect of such assets for such year as tax under the Bengal Agricultural Income Tax Act, 1944;(iii) the sum which was or is calculated as payable by such rent-receiver in respect of his income from non-agricultural lands included in such assets for such year as tax under the Income Tax Act, 1922;(iv) the average annual expenditure, if any, incurred by such rent-receiver on account of maintenance of any irrigation or protective works in such lands; and(v) collection charges not exceeding twenty per centum of the gross assets. (2) In calculating the sums referred to in sub-clauses (i), (ii) and (iii) of clause (b) of sub-section (1) or determining the expenditure and charges referred to in sub-clauses (iv) and (v) of the said clause, the Revenue-officer shall be guided by such rules as may be made in this behalf by the Government.

36. Notwithstanding anything contained in section 35, in the case of a recusant proprietor of a temporarily settled private estate, the malikana payable to such proprietor in the agricultural year referred to in sub-clause (i) or sub-clause (ii) of clause (a) of sub-section (1) of section 35, as the case may be, shall be deemed to be the net income of such proprietor computed under section 35.

⁵[36A. Notwithstanding anything contained in section 35, in the case of a recipient of Sair Compensation allowance, which was granted to holders of land as compensation on account of abolition of duties and taxes levied by them on land in the markets, the amount of Sair Compensation allowance payable annually to such recipient shall be deemed to be the net income of such recipient computed under section 35.]

37. After the net income has been computed under sections 35 and 36, the amount of compensation to be payable in respect of the acquisition of the interests of rent-receivers shall be determined as follows:- (1) In the case where the rent-receiver is a proprietor of an estate, a holder of a permanent tenure or tenancy or a raiyat or an under-raiyat, the compensation payable in respect of the acquisition of the interests of such rent-receiver shall be determined on the basis of his total net income from rent-receiving interests in the Province in accordance with the following table, namely:-

Amount of the total net income in the Province	Rate of compensation payable
(a)   Where the net income so computed does not exceed Rs. 500.	Ten times such net income.
(b)   Where the net income so computed exceeds Rs. 500 but does not exceed Rs. 2,000.	Eight times such net income or the maximum amount under item (a) above increased by the excess of the net income over the maximum net income under item (a) above, whichever is greater.
(c) Where the net income exceeds  Rs. 2,000 but does not exceed Rs. 5,000.	Seven times such net income or the maximum amount under item (b) above increased by the excess of the net income over the maximum net income under item (b) above whichever is greater.

(d)   Where the net income exceeds Rs. 5,000 but does not exceed Rs. 10,000.	Six times such net income or the maximum amount under item (c) above increased by the excess of the net income over the maximum net income under item (c) above, whichever is greater.
(e)   Where the net income exceeds Rs.10,000 but does not exceed Rs. 25,000.	Five times such net income or the maximum amount under item (d) above increased by the excess of the net income over the maximum net income under item (d) above, whichever is greater.
(f) Where the net income exceeds  Rs. 25,000 but does not exceed Rs. 50,000.	Four times such net income or the maximum amount under item (e) above increased by the excess of the net income over the maximum net income under item (e) above, whichever is greater.
(g) Where the net income exceeds Rs. 50,000 but does not exceed Rs.1,00,000.	Three times such net income or the maximum amount under item (f) above increased by the excess of the net income over the maximum net income under item (f) above, whichever is greater.
(h)   Where the net income exceeds Rs. 1,00,000.	Two times such net income or the maximum amount under item (g) above increased by the excess of the net income over the maximum net income under item (g) above, whichever is greater.
(2) In the case where the rent-receiver is the holder of a temporary tenure or of any other tenancy of a temporary duration, the compensation payable to such rent-receiver in respect of the acquisition of the interest of such rent-receiver shall be paid out of the compensation payable under this Chapter to the immediately superior landlord of such rent-receiver for the acquisition of  the  interests  of  such  superior
landlord; and the Revenue-officer shall apportion the compensation between the holder of such temporary tenure or tenancy and his immediately superior landlord subject to rules made under this Act; and in making the apportionment the Revenue-officer shall take into consideration the unexpired period of the temporary tenure or tenancy; and
(3) In the case where the net income or any portion of the net income in respect of any estate, tenure, holding or tenancy wholly or partly held under wakf, wakf-al-al-aulad, debutter or any other trust or legal obligation has been dedicated and applied exclusively to charitable or religious purposes without any reservation of pecuniary benefit for any individual, the compensation payable for the acquisition of the interests of any rent-receiver in respect of the net income or the portion of the net income so dedicated and applied shall, instead of being assessed under clause (1) be assessed in the prescribed manner as a perpetual annuity equal to such net income or portion of the net income, as the case may be.

38. If a rent-receiver holds rent-receiving interests in more than one area, the amount of compensation payable for the acquisition of such interests shall be calculated and the Compensation Assessment-rolls in respect of such interests shall be prepared in accordance with such rules as may be made in this behalf by the Government.

39. (1) Compensation to be payable to a rent-receiver, a cultivating raiyat, a cultivating under-raiyat or a non-agricultural tenant, in respect of the acquisition of lands in his khas possession which he is not entitled to retain under section 20, shall be determined in accordance with the following table:-

Class of lands	Rate of compensation payable
(a)   For lands used for agricultural or horticultural purposes including tanks.	Five times the net annual profit from such lands.
(b)   For lands on which hats or bazars are held.	Five times the net annual profit from such hats or bazars.
(c)   For lands which are cultivable or which are capable of cultivation on reclamation-

(i)    Lands bearing any profit.	Five times the net annual profit from such lands or ten times the annual raiyati, rent for an equal area of cultivated land in the neighbourhood which the Revenue-officer may select as appropriate for the purpose, whichever is greater.
(ii)   Lands not bearing any profit.	Rs. ten per acre.
6[(d) For lands consisting of fisheries or forests or lands used for a ferry.	Five times the net annual profit from such lands.
(d1) For lands which consist of jungles or water courses or marshy tracts not being fisheries and sandy chars or other uncultivable lands other than lands, such as roads, pathways, common burial or cremation ground, rivers, khals and water courses, which the public may use by natural or customary right or right of easement.	Five times the net annual profit from such lands.]
(e)   For vacant non-agricultural lands.	Five times the annual letting value of the lands to be determined in the prescribed manner.
(f)    For lands with buildings-
(i)    lands     ..         ..	Five times the annual letting value of the land to be determined in the prescribed manner.
(ii)   buildings   ..    ..	The actual cost of construction less depreciation both to be determined in the prescribed manner.

7[(1a) Notwithstanding anything contained in sub-section (1), the compensation payable for the acquisition of any khas land held under wakf, wakf-al-al-aulad, debutter or any other trust on which any hat or bazar is held or which consists of any forest or fishery or which is used for a ferry and which is exclusively dedicated, and the income from which is exclusively applied to religious or charitable purposes without reservation of pecuniary benefit for any individual, shall, instead of being determined in accordance with the table in that sub-section, be assessed as a perpetual annuity equal to such annual average of the income so applied as may be determined in the prescribed manner but not exceeding the net annual profit from such land as may be determined in accordance with the provisions of this section :
Provided that where, under any wakf,wakf-al-al-aulad, debutter or any other trust, the income from any such land is partly dedicated for religious or charitable purposes and partly reserved for the pecuniary benefit of any individual, only such portion of the land, as may be selected in accordance with the rules to be made in this behalf by the Government, shall come within the purview of this sub-section.]
(2) Any dispute regarding classification of lands for the purposes of sub-sections (1) and (1a) shall be referred to the prescribed Revenue Authority whose decision thereon shall be final.
(3) For the purpose of items (a) and (c) and of sub-section (1), the net annual profit from land shall be determined in the following manner:-
(a)    the gross value of the annual produce of the land shall be calculated first by multiplying the normal annual produce of the land, determined in the prescribed manner, by the average price of each kind of produce during the 10 years immediately preceding the year in which the assessment-roll is prepared;

(b)   the net annual profit shall be computed by deducting from the gross value of the annual produce of the land, the following:-
(i)     the sum determined in the prescribed manner as the cost of cultivation which shall not exceed fifty per centum of the gross value of the annual produce of the land;
(ii)    the sum which is calculated as payable by the rent-receiver or cultivating raiyat or cultivating under-raiyat or non-agricultural tenant annually as land revenue or rent and cesses in respect to the land;
(iii)   the sum which was or is calculated as payable by such rent-receiver or cultivating raiyat or cultivating under-raiyat in respect of the income from such lands as taxes under the Bengal Agricultural Income-tax Act, 1944; and
(iv)  the sum which was or is calculated as payable by such a rent-receiver or non-agricultural tenant in respect of the income from the lands as taxes under the Income-tax Act, 1922.
(4) For the purposes of items (b), (d) and (d1) of sub-section (1), the net annual profit shall mean the net annual profit as determined by the Revenue-officer in accordance with the rules made in this behalf by the Government.
(5) Where the land, held by a cultivating raiyat or a cultivating under-raiyat or a non-agricultural tenant, for which compensation is payable under sub-section (1), is subject to a mortgage, the compensation payable under the said sub-section to such cultivating raiyat or cultivating under-raiyat or non-agricultural tenant shall be apportioned between such raiyat or under-raiyat or tenant and his mortgagee; and the Revenue-officer shall apportion such compensation in accordance with rules made in this behalf under this Act; and in making the apportionment the Revenue-officer shall, in the case where the mortgage is an usufructuary mortgage, take into consideration the unexpired period of such mortgage.

40. (1) After the amount of compensation to be payable in respect of the acquisition of the interests of rent-receivers and of the acquisition of the khas lands of rent-receivers, cultivating raiyats, cultivating under-raiyats and non-agricultural tenants, which are to be acquired under this Chapter or have been acquired under Chapter II, has been determined in accordance with the provisions of sections 37, 38 and 39, the Revenue-officer shall prepare the Compensation Assessment-roll under section 33; and when such roll has been prepared, the Revenue-officer shall cause a draft of it to be published in the prescribed manner and for the prescribed period which shall not be less than thirty days and shall receive and consider any objection which may be made to any entry therein or to any omission therefrom during the period of publication and shall dispose of such objections according to such rules as the Government may make in this behalf: Provided that no objection shall be made under this section-(i) by any person who does not claim any title to any compensation entered in the draft Compensation Assessment-roll, or(ii) to the amount of any rent entered in such roll which has been determined under section 5 or under Chapter IV or under sub-section (2) or section 46A. (2) Separate draft Compensation Assessment-rolls may be prepared and published under sub-section (1) for different villages or groups of villages in the district, part of a district or local area or for one or more persons having interests in different areas in respect of which a record-of-rights has been prepared or revised and finally published under Chapter IV.

41. An appeal, if presented within two months from the date of the order appealed against, shall lie from every order passed by a Revenue-officer under sub-section (1) of section 40 to the prescribed superior Revenue Authority; and such superior Revenue Authority shall consider and dispose of such appeals in accordance with rules made in this behalf by the Government.

42. When all such objections and appeals have been disposed of, the Revenue-officer shall make such alterations in the draft Compensation Assessment-roll as may be necessary to give effect to any orders passed on objections made under sub-section (1) of section 40 or on appeals preferred under section 41 and shall cause the said roll as so altered to be finally published in the prescribed manner; and the publication shall be conclusive evidence that the Compensation Assessment-roll has been duly made under this Chapter, and every entry in the Compensation Assessment-roll so finally published shall, except as hereinafter provided, be final and conclusive evidence of the matter referred to in such entry and also of the nature of the interests of the rent-receivers, the true area of the land and the apportionment of the compensation among the persons claiming interest therein.

43. (1) When a Compensation Assessment-roll has been finally published under section 42, the Revenue-officer shall, within such time as the Commissioner may, by general or special order require, make a certificate stating the fact of such final publication and the date thereof and shall date and subscribe the same with his name and official title. (2) After the final publication under section 42 of the Compensation Assessment-roll in respect of any village or group of villages or local area, the Government shall also by notification declare that a Compensation Assessment-roll has been finally published for such village or group of villages or local area, as the case may be, specifying in such notification the date of such final publication; and such notification shall be conclusive proof of such publication and of the date thereof.

44. Notwithstanding anything contained in any other law for the time being in force or in Chapter II of this Act or in any contract, but subject to the provisions of clauses (a), (b), (c) and (d) of sub-section (4) of section 3 and sub-section (3) of section 46E, on the publication of a notification in the official Gazette under sub-section (2) of section 43, declaring that a Compensation Assessment-roll has been finally published, the following consequences shall ensue, namely:- (1) all the interests of all the proprietors in their respective estates, of all the tenure-holders in their respective tenures and of all other rent-receivers in the holdings or tenancies respectively let out by such rent-receivers within the area to which such roll relates or in such parts of such estates, tenures or holdings, or tenancies, as the case may be, as are within such area including the interests of all such proprietors, tenure-holders and other rent-receivers in all lands comprised in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area which are in the khas possession of such proprietors, tenure-holders and other rent-receivers and the interests of all such rent-receivers in all sub-soil including any rights to minerals in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area other than the interests which have already been acquired under Chapter II or sub-section (3) of section 46E shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances but subject to the right of such proprietors, tenure-holders and other rent-receivers specified in clause (2); (2) each proprietor, tenure-holder and other rent-receiver, whose interests in any estate, tenure or holding or tenancy or in any part of any estate, tenure or holding or tenancy, as the case may be, within the area to which such roll relates, are acquired under this Act, shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be entitled to retain possession of an hold, subject to the provisions of this Act, as a tenant directly under the Government all lands of which he is entitled to retain possession under Chapter IV and, be liable to pay rent for such lands to the Government ; (3) the interests of all cultivating raiyats, cultivating under-raiyats and non-agricultural tenants in all lands held by such raiyats, under-raiyats and non-agricultural tenants within the area to which such roll relates in excess of the lands of which such raiyats, under-raiyats or non-agricultural tenants are entitled to retain possession under Chapter IV, including the interests in the sub-soil of all lands so held in excess and all rights to minerals therein other than the interests which have already been acquired under any other provision of this Act shall, with effect from the first day of the agricultural year next following the date of publication of such notification on the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances; (4) all cultivating raiyats, cultivating under-raiyats and other tenants holding lands, within the area to which such roll relates, immediately before the first day of the agricultural year next following the date of such publication of such notification, shall, with effect from the first day of the said agricultural year, if they have not already become tenants directly under the Government under any other provision of this Act, become tenants directly under the Government and shall have the right to continue to hold, subject to the provisions of this Act, as tenants under the Government such of those lands as have not vested in the Government under item (3) or under any other provision of this Act and shall be liable to pay rent to the Government in respect of the lands so continued to be held; (5) all arrears of revenue and all cesses together with interest, if any, payable therein other than the arrears, cesses and interest referred to in clause (b) of sub-section (4) of section 3, remaining lawfully due on the first day of the agricultural year next following the date of such publication of such notification in respect of any estate within the area to which such roll relates shall, after the first day of the said agricultural year, continue to be recoverable from the outgoing proprietor by whom they were payable, and shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amount of such arrears and cesses and interest from the compensation money payable to such proprietor under this Act, when so ordered by the Collector; (6) all amounts, recoverable by the Government from a rent-receiver under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (d) of sub-section (4) of section 3, whether on account of arrear dues or dues under future instalments under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, shall, without prejudice to any other mode of recovery, be recoverable by deduction of the amount of such arrear and future instalments from the compensation money payable to such rent-receiver in respect of the interests of lands to which such outstanding amounts relate, when so ordered by the Collector; ⁸[(6a) all arrears of agricultural income-tax recoverable by the Government from a person under the Bengal Agricultural Income-tax Act, 1944, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (dd) of sub-section (4) of section 3, shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrears from the compensation money payable to such person under section 58 in respect of the interests or lands to which such outstanding amounts relate, when so ordered by the Collector;] (7) all arrears of rent and all cesses, together with interest, if any, due thereon, in respect of any period previous to the first day of the agricultural year next following the date of such publication of such notification, which have accrued due in respect of any tenure, holding or land to which such roll relates, and which have not been barred by limitation or have not already vested in the Government under clause (c) of sub-section (4) of section 3, shall, on and from the first day of the said agricultural year, vest in and be recoverable by the Government and shall, without prejudice to any other mode of recovery, be recoverable from the persons by whom they were payable by the deduction of the amount of such arrears, cesses and interest from the compensation money, if any, payable to such persons under section 58, when so ordered by the Collector; (8) with effect from the first day of the agricultural year next following the date of such publication of such notification, the ad interim payments under section 6, in respect of the rent-receiving interests or lands for which compensation has been assessed in the Compensation Assessment-roll to which such notification relates, shall cease; and the total amount of ad interim payments made under sub-section (1) or (2) or (4a) of the said section in respect of any such interests or lands, less an amount calculated at the rate of three per centum per annum on the amount of compensation assessed for such interests or lands in such roll from the date from which ad interim payments for such interests or lands became payable under that section till the last day of the agricultural year in which such notification is so published, shall be deducted from the amount of such compensation.

45. As soon as may be after the publication of a notification in the official Gazette under sub-section (2) of section 43, the Revenue-officer shall cause to be published, in the prescribed manner, in the area to which the Compensation Assessment-roll in respect of which such notification is published relates, a proclamation in the local vernacular-(a) explaining the consequences which as provided in section 44 have ensued on such publication of such notification, and(b) directing all persons in such area, who will become tenants under the Government with effect from the first day of the agricultural year next following the date of such publication of such notification, to pay rent to the Government and not to any body else.

46. (1) After the Compensation Assessment-roll or Compensation Assessment-rolls in respect of all estates, tenures, and interest of rent-receivers in holdings or tenancies comprised within a district, part of a district or local area, in respect of which a record-of-rights has been prepared or revised and finally published under Chapter IV, has or have been published, such record-of-rights shall be modified by eliminating therefrom the entire chain of interests of rent-receivers and showing therein only the tenant who will come directly under the Government as a result of the acquisition of such interests; and one or more numbers to be borne on the Revenue-roll of the district shall be assigned by the Collector in respect of the areas to which such record-of-rights relates in accordance with such rules as the Government may make in this behalf; and the record-of-rights so modified shall be reprinted. (2) Copies of the record-of-rights so reprinted shall be distributed free of cost to the tenants of the areas to which such record-of-rights relates in such manner as may be prescribed.

46A. (1) The Government may, instead of proceeding under section 17 or section 31, by notification in the official Gazette, order that a Compensation Assessment-roll be prepared in respect of the properties of any rent-receiver acquired under section 3 on the basis of the returns, papers and documents furnished or taken possession of under sections 3A and 4.

(2) When an order is made under sub-section (1), the Revenue-officer shall verify such returns, papers and documents in the prescribed manner and make such corrections therein as may be necessary, and settle fair and equitable rents of all tenants immediately subordinate to such rent-receiver according to the principles laid down in sections 24, 25, 25A, 26 and 28.

(3) The Revenue-officer shall, after taking action under sub-section (2) prepare in the prescribed form and in the prescribed manner a Compensation Assessment-roll in which the gross assets and the net income of such rent-receiver and the Compensation to be paid to him in accordance with the provisions of this Act, together with such other particulars as may be prescribed, shall be specified.

46B. After an order has been made under section 46A, no Civil Court shall entertain any suit or application for the alteration or determination of rent of any land for which fair and equitable rent is required to be settled under sub-section (2) of that section; and if any such suit or application is pending before a Civil Court on the date of such order, it shall not be further proceeded with and shall abate.

46C. In the matter of preparation and publication of a Compensation Assessment-roll under this Chapter,-

(a) the provisions of sections 34, 38 and 40 to 43 shall apply so far as they are applicable;

(b) the provisions of sections 37 and 39 shall apply in whole; and

(c) the provisions of section 35 shall apply subject to the following amendment, namely:-

for clause (a) of sub-section (1) of section 35, the following clause shall be deemed to have been substituted, namely:-

“(a) the gross assets of a rent-receiver shall be taken to consist of the aggregate of the rent and cesses which were payable to such rent-receiver by his immediately subordinate tenants for the agricultural year immediately preceding the notified date, and where such rent-receiver is the proprietor of an estate or the holder of a tenure, also of the aggregate of the fair and equitable rents determined under section 5 for such of his khas lands in that estate or tenure as he chooses to retain possession of under section 20:

Provided that in the case of a tenure holder or a raiyat or an under-raiyat or a non-agricultural tenant, the rent determined for any land, under sub-section (2) of section 46A, according to the principles of sections 24, 25, 25A and 28, shall, for the purposes of this clause, be deemed to be the rent payable for such land for such year by such raiyat, under-raiyat or non-agricultural tenant to his immediately superior landlord;”.

46D. Notwithstanding anything contained in clause (c) of section 46C, in the case of a recusant proprietor of a temporarily settled private estate, the malikana payable to such proprietor in the agricultural year immediately preceding the notified date shall be deemed to be the net income of such proprietor computed under the said clause.

46E. Notwithstanding anything contained in Chapter II, on the publication of a notification under sub-section (2) of section 43, declaring that a Compensation Assessment-roll prepared under this Chapter, has been finally published,-

(1) all tenants who became tenants directly under the Government under clause (e) of sub-section (4) of section 3 shall, with effect from the first day of the agricultural year next following the date of publication of such notification, pay to the Government rent for the lands held by them at the rates determined under this Chapter;

(2) with effect from the first day of the agricultural year next following the date of such publication of such notification, the ad interim payments under section 6 or section 6A, in respect of the rent-receiving interests or lands for which compensation has been assessed in the Compensation Assessment-roll to which such notification relates, shall cease; and the total amount of ad interim payments made under sub-section (1) or (2) or 4a of section 6 in respect of any such interests or lands, less an amount calculated at the rate of three per centum per annum on the amount of compensation assessed for such interests or lands in such roll from the date from which such ad interim payments for such interests or lands became payable under section 6 till the last day of the agricultural year in which such notification is so published, shall be deducted from the amount of such compensation;

(3) with effect from the first day of the Agricultural year next following the date of such publication of such notification, the interest of a rent-receiver in all lands in his khas possession of which he is not entitled to retain possession under section 20 and for which compensation has been assessed in such Compensation Assessment-roll shall, if not already acquired under sub-section (2) of section 3, be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances.]

47. There shall be the following authorities for the purposes of this part of this Act :-(a) the Commissioner of State Purchase;(b) the Director of Land Records and Surveys;(c) Settlement Officers and Assistant Settlement Officers;(d) Other Revenue Officers;(e) Special Judges.

48. (1) The Commissioner of State Purchase shall be appointed by the Government. (2) The Commissioner of State Purchase shall, in respect of the whole of Bangladesh, exercise the powers conferred and perform the duties imposed on him by this Act and by such rules as may be made under this Act. He shall also exercise general powers of superintendents and control over the Director of Land Records and Surveys and through him over all other officers subordinate to him. (3) The Director of Land Records and Surveys shall exercise such powers and perform such duties of a Revenue-officer under this Act or any rules made thereunder as may be conferred or imposed on him. (4) The Government may appoint one or more persons who has or have exercised the powers of a District Judge or a Subordinate Judge to be a Special Judge or Special Judges for the purposes of hearing appeals which may be preferred to him or them under the provisions of this Act and of inquiring into disputes as to the title to receive any compensation under a Compensation Assessment-roll finally published under section 42 or as to the apportionment of any compensation referred to him under section 60.

49. The Commissioner, or any officer not inferior in rank to that of a Joint Deputy Commissioner of a district empowered in this behalf by the Commissioner, or a Settlement Officer so empowered, may, on application, direct the revision of any Compensation Assessment-roll or any portion of such roll and any record-of-rights or any portion of record-of-rights on the basis of which such roll has been prepared, at any time during the preparation of such roll and may direct such revision on an application made within three months from the date of final publication of such roll and may also, of his own motion, direct such revision at any time before payment of compensation, but so as not to affect any order passed by the superior Revenue Authority under section 41 or by the Special Judge under section 51 or under sub-section (4) of section 52 or under section 53: Provided that no such direction shall be issued unless not less than fifteen days' notice has been given to the parties concerned to appear and be heard in the matter.

50. A Revenue-officer may, on application or of his own motion at any time before payment of compensation in accordance with a Compensation Assessment-roll under section 58, correct any entry in the record-of-rights prepared or revised and finally published under Chapter IV in respect of any area to which such Compensation Assessment-roll relates, or any entry in such Compensation Assessment-roll, if he is satisfied that such entry has been made owing to a bona fide mistake or correction such entry is necessary as a result of succession to or transfer of the interest of a rent-receiver, cultivating raiyat, cultivating under-raiyat or non-agricultural tenant: Provided that no such correction shall be made if an appeal affecting such entry has been presented under section 51 or section 53 or until reasonable notice has been given to the parties concerned to appear and be heard in the matter.

51. (1) Any person, aggrieved by an order of the superior Revenue Authority under section 41 or of the Commissioner or other officer under section 49 may present an appeal against such order within sixty days from the date of the final publication under section 42 of the Compensation Assessment-roll to which such appeal relates or of the order appealed against, whichever is later, to the Special Judge appointed under sub-section (4) of section 48. (2) When a Revenue-officer refers under section 60 to any Special Judge any dispute which has arisen as to the title of any person to receive any compensation payable under the Compensation Assessment-roll or as to the apportionment of any such compensation or any part thereof, such Special Judge shall inquire into such dispute and decide the same; and such decision shall, subject to the provisions of section 52, be final.

52. (1) Any party aggrieved by an order of the Special Judge may, within sixty days from the date of such order by application in the prescribed form accompanied, when the application is made by any party other than the Government, by a fee of fifty rupees, require the Special Judge to refer to the High Court any question of law arising out of such order; and the Special Judge shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it to the High Court: Provided that, if in the exercise of the powers under sub-section (2) the Special Judge refuses to state a case which he has been required by any party other than the Government to state, such party may, within thirty days from the date on which he receives notice of the refusal to state the case, withdraw the application; and if he does so, the fee paid shall be refunded. (2) If on any application being made under sub-section (1) the Special Judge refuses to state the case on the ground that no question of law arises, the party who made such application may, within sixty days from the date on which such party is served with notice of the refusal, apply to the High Court; and the High Court may, if it is not satisfied of the correctness of the decision of the Special Judge, require the Special Judge to state the case and to refer it; and on receipt of any such requisition the Special Judge shall state the case and refer it accordingly. (3) If the High Court is not satisfied that the statement in a case referred under this section are sufficient to enable it to determine the question raised thereby, the High Court may refer the case back to the Special Judge to make such additions thereto or alterations therein as the High Court may direct in that behalf. (4) The High Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its Judgement thereon containing the grounds on which such decision is founded, and shall send a copy of such judgement under the seal of the Court and the signature of the Registrar to the Special Judge who shall pass such orders as are necessary to dispose of the case conformably to such judgement. (5) When a reference is made to the High Court, the cost shall be in the discretion of the Court.

53. Any person aggrieved by an order of the Revenue Authority under sub-section (2) of section 19 passed on appeal filed in respect of the determination of rent or recording of possession of any land, or by entry made in a record-of-rights under sub-section (2) of section 31 relating to the determination of rent or recording of possession of any land or by an order settling fair and equitable rent of any land under sub-section (2) of section 46A, may present an appeal against such order or entry, within three months from the date of the final publication under section 42 of the Compensation Assessment-roll to which such appeal relates, to the Special Judge appointed under sub-section (4) of section 48. The decision of the Special Judge on such an appeal shall, notwithstanding anything contained in section 52, be final.

54. The Revenue-officer shall make such alterations in the records-of-rights or the Compensation Assessment-roll as may be necessary to give effect to any directions issued by the Commissioner or other officer under section 49 or an order made by a Special Judge under section 51 or section 53 or under sub-section (4) of section 52 or to any final order or decree of a Civil Court or High Court passed in any suit, appeal or proceeding declaring title to and, or possession of any land.

55. The provisions of the Code of Civil Procedure, 1908, shall as far as may be, apply to all appeals presented to a Special Judge under sub-section (1) of section 51 or under section 53 and to all inquiries held by him under sub-section (2) of section 51.

56. No party to a suit, appeal or proceeding in a Civil Court or High Court in respect of any land shall, notwithstanding anything elsewhere contained in this Act, be entitled to raise before a Revenue-officer, Revenue Authority, Special Judge or the Commissioner or any other officer under section 19, 40, 41, 49, 51, 53 or 60 any issue in respect of such land, which is substantially in issue in such suit, appeal or proceeding.

57. (1) Notwithstanding anything contained elsewhere in this Act or in any Compensation Assessment-roll as finally modified under section 54, no rent-receiver shall be entitled to receive on account of compensation for the acquisition of his rent-receiving interests any amount in excess of the amount calculated on his total net income from all his rent-receiving interests in all estates, tenures, holdings and tenancies held by him within the Province at the rate applicable to such net income under section 37. (2) When a rent-receiver holds rent-receiving interests in different areas, the Revenue-officer shall, before making payment under section 58 of the compensation payable to him under a Compensation Assessment-roll as finally modified under section 54 for the acquisition of his rent-receiving interests in any such area, ascertain in the prescribed manner if any amount has been paid to such rent-receiver on account of compensation for the acquisition of his rent-receiving interests in any other area or areas in excess of the amount admissible under sub-section (1) and, if any such excess payment is found to have been made, deduct the amount of such excess from the amount of the compensation payable to him under such roll for the acquisition of such interests: Provided that no such deduction shall be made until a reasonable notice has been given to the rent-receiver to appear and be heard in the matter: Provided further that an appeal, if presented within thirty days from the date of the order making such deduction shall lie against such order to the prescribed superior Revenue Authority whose order thereon shall be final. (3) When any amount is deducted under sub-section (2) from the amount of any compensation payable to a rent-receiver under a Compensation Assessment-roll for the acquisition of his rent-receiving interests, the balance, if any, remaining after such deduction shall, for the purpose of section 58, be deemed to be the compensation payable to such rent-receiver in respect of such interests in the terms of the said roll.

58. (1) When the time within which appeals under section 51 or under section 53 may be made in respect of any entry in or omission from a Compensation Assessment-roll has expired and, where any such appeal has been made under section 51, the time within which a reference may be made to the High Court under section 52 with regard to any order made by the Special Judge in relation to such appeal has also expired and all references made under section 52 in relation to all such appeals have been disposed of and all orders under sub-section (4) of that section arising out of such references have been passed and, where any appeal has been made under section 53, such appeal has been disposed of, the Revenue-officer shall proceed to make payment to the proprietors, tenure-holders and other rent-receivers, and to any groups of proprietors, tenure-holders or other rent-receivers and to the cultivating raiyats, cultivating under-raiyats and other persons, who are shown in such Compensation Assessment-roll as finally modified under section 54 to be entitled to compensation, of the compensation payable to them in the terms of the said roll after deducting from the amount of any compensation so payable any amount which has been ordered by the Collector to be so deducted under clause (b), (c), (d) or (dd) of sub-section (4) of section 3 or clause (5), (6), (6a) or (7) of section 44 and also any amount to be deducted from such compensation under clause (8) of section 44 or clause (2) of section 46E or section 76B and any amount recoverable from such compensation under Chapter X: Provided that if a rent-receiver applied for scaling down his debts under Chapter X of this Act, only half of the total amount of compensation payable to him under a Compensation Assessment-roll, less any amount to be deducted under clause (b), (c), (d) or (dd) of sub-section (4) of section 3 or clause (5), (6), (6a), (7) or (8) of section 44 or clause (2) of section 46E or section 76B, shall be paid to him and the payment of the other half shall be withheld until such application is disposed of and all debts recoverable from compensation money under that Chapter are recovered in accordance with the provisions of sub-section (7) of section 71: Provided further that no compensation payable to any person under a Compensation Assessment-roll for any land with building shall be paid till the Government takes khas possession of such land and building. (2) The amount of compensation so payable shall be paid in cash or in bonds or partly in cash and partly in bonds. The bonds shall be non-negotiable and payable in not more than forty annual instalments to the person named therein or his successor-in-interest and shall carry interest at three per centum per annum with effect from the date of issue. (3) If any person, entitled to receive such compensation in respect of any estate, tenure or holding or part thereof or any land, had no power to alienate such estate, tenure, holding, part or land, or if there be any dispute as to the title to receive the compensation or as to the apportionment of it, the Revenue-officer shall keep the amount of compensation, or the bonds in which it is to be paid, in deposit with the Collector of the district: Provided that nothing herein contained shall effect the liability of any person who may receive the whole or any part of any compensation awarded under this Act to pay the same to the person lawfully entitled thereto. (4) Notwithstanding anything contained in sub-sections (2) and (3), an annuity referred to in clause (3) of section 37 or sub-section (1a) of section 39 shall be paid to the Commissioner of Wakfs in the case of a wakf or wakf-al-al-aulad and to a trustee to be appointed in this behalf by the Government in any other case. (5) If any compensation is paid to a person in excess of the amount admissible to him under sub-section (1) or if a person receives any compensation to which he is not legally entitled, the Collector may require such person to refund the amount within a period fixed. On the failure of such person to do so, the amount shall be treated as a “public demand” and shall be recovered from such person as a public demand under Article 4(i) of Schedule I of the Bengal Public Demands Recovery Act, 1913: Provided that nothing herein contained shall affect the criminal liability of the person concerned.

59. (1) If the amount of any compensation paid in bonds or in cash is deposited with the Collector of the district under sub-section (3) of section 58 and it appears to the Collector that the estate, tenure or holding or part thereof or any land in respect of which such amount has been awarded as compensation was held by any person who had no power to alienate the same, the Collector shall, where the amount is deposited in cash, order such amount to be invested in the purchase of such Government or other approved securities as the Collector thinks fit and shall direct the payment of the interest of such bonds or interest or other proceeds arising from such investment to the person or persons who would for the time being have been entitled to the interest in such estate, tenure, holding or part thereof or other land, as the case may be, if such interest had not vested in the Government under section 3 or section 44, and such bonds or securities shall remain so deposited until-(a) they are made over to any person or persons becoming absolutely entitled thereto; or(b) they are mature. (2) If, when such bonds or securities are mature, there is no person or persons absolutely entitled thereto, the Collector shall direct the investment of the proceeds of such bonds or securities in the purchase of such Government or other approved securities as the Collector thinks fit; and the provisions of sub-section (1) shall apply to such investment and to the interest and other proceeds arising from such investment as they apply to the investment made under sub-section (1) of the amount of compensation deposited in cash with the Collector under sub-section (3) of section 58 and the interest and other proceeds arising out of such investment. (3) In all cases of moneys, bonds and other securities deposited to which this section applies, the Collector of the district shall order the costs of the following matters including therein all reasonable charges and expenses incidental thereto, to be paid by the Government, namely:-(a) the cost of such investments as aforesaid;(b) the cost of the orders for the payment of the interest or other proceeds of securities upon which such moneys are for the time being invested or of such bonds or other securities, and of all proceedings relating thereto except such as may be occasioned by litigation between adverse claimants. (4) When any annuity is paid as compensation under sub-section (4) of section 58 to the Commissioner of Wakfs, the Commissioner of Wakfs shall pay the same to the Mutawalli or other person or persons who would for the time being have been entitled to the possession of the wakf property in respect of which such compensation has been awarded; and when any amount is paid as compensation under the said sub-section to a trustee appointed in this behalf by the Government, such trustee shall pay the same to the sebait or other person or persons who would for the time being have been entitled to the possession of the trust property in respect of which such Compensation has been awarded; and all costs for the payment of every such annuity under this sub-section shall be paid by the Government: Provided that the Commissioner of Wakfs or the Trustee may withhold the payment of the whole or any portion of such annuity until he is satisfied that amount of annuity paid in the preceding year under sub-section (4) of this section has been spent for the purpose for which such amount was paid.

60. If any dispute arises as to the title of any person to receive any compensation payable under a Compensation Assessment-roll or as to the apportionment of any such compensation or any part thereof, the Revenue-officer may refer such dispute to the Special Judge appointment under sub-section (4) of section 48 to enquire into such disputes for decision.

¹⁰[60A. The provisions of clause (c) of sub-section (4) of section 3, clause (7) of section 44 and sections 61 to 68 shall not apply in the case of acquisition of rent-receiving interests on or after the date of coming into force of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1956.]

61. For the purpose of clause (c) of sub-section (4) of section 3 or clause (7) of section 44, the expression “arrears” shall include the arrears in respect of which suits were pending on the date or day, as the case may be, referred to in the said clauses or in respect of which decrees, whether having the effect of a rent-decree or money-decree, were obtained before the said date or day and have not been satisfied and are not barred by limitation and shall also include the costs allowed by such decrees.

62. (1) All arrears of rent and all cesses and interest, which have vested in the Government under clause (c) of sub-section (4) of section 3 or under clause (7) of section 44, shall be payable to the Government and not to anybody else; and no payment made in contravention of this sub-section shall be valid. (2) Subject to the provisions of sections 63, 64 and 65, all such arrears of rent and cesses and interest and all arrears of revenue and all cesses and interest referred to in clause (b) of sub-section (4) of section 3 or in clause (5) of section 44 may, without prejudice to any other mode of recovery, be recoverable by the Revenue-officer under the provisions of the Bengal Public Demands Recovery Act, 1913.

63. If any suit by a rent-receiver or rent-receivers for the recovery of any arrears which have vested in the Government under clause (c) of sub-section (4) of section 3 or under clause (7) of section 44 or any proceeding in execution of a decree for the recovery of any such arrears is pending before any Civil Court on the date or day, as the case may be, referred to in the said clauses, such suit or proceeding, where such rent-receiver was the sole landlord or such rent-receivers constituted the entire body of co-sharer landlords, shall not be further proceeded with and shall be deemed to have been withdrawn and any such decree may be executed as if it were a certificate filed under the Bengal Public Demands Recovery Act, 1913.

64. (1) A certificate or decree for the recovery of any arrears of rent to the recovery of which the provisions of this Chapter apply shall not, in the case where the certificate or judgement-debtor is a tenant under the Government and where the arrears covered by such certificate or decree relate to any holding or land held by such tenant, be executed by arresting the certificate or judgment-debtor and detaining him in the Civil prison or by the attachment and sale of any movable or immovable property other than the holding or land to which such arrears relate. (2) If the holding or land to which such arrears relate has, before the execution of such certificate or decree, been sold in execution of any other decree or certificate, such arrears shall, notwithstanding anything contained in any other law for the time being in force, be a charge on such holding or land.

65. Where any certificate or decree is executed under this Chapter by the attachment and sale of any land which is held by the certificate or judgmet-debtor as a tenant under the Government, such sale shall, in areas where Part V applies, be subject to the provisions of section 90.

66. It shall be competent for the Certificate Officer in executing any certificate or decree under this Chapter to order the payment of the amount of such certificate or decree to be made by the certificate or judgment-debtor by instalments within a period not exceeding three years from the date of such order and to stay the execution of the certificate or decree for such period: Provided that in default of payment of any instalment, the certificate or decree may be executed for the whole of the outstanding balance thereof.

67. (1) The Government shall pay to an outgoing rent-receiver to whom any arrears of rent and cesses and interest which have vested in the Government under clause (c) of sub-section (4) of section 3 or under clause (7) of section 44 were due immediately before the date or day, as the case may be, referred to in the said clauses a sum equivalent to fifty per centum of such arrears excluding interest, as computed in the manner prescribed, by way of compensation within a period not exceeding four years from the said date or day in such manner and in such instalments as may be prescribed: Provided that before making such payment, the Government may, after giving the outgoing rent-receiver an opportunity of being heard, deduct from such sum any debts and dues payable to Government by such rent-receiver. (2) Instead of proceeding under sub-section (1), the Government may pay, at such time and in such manner as may be prescribed to an outgoing rent-receiver, in lieu of the compensation payable under the sub-section, a sum equivalent to seventy per centum of the total amount actually collected by the Government out of such arrears and the provision of the proviso to sub-section (1) shall apply also to such payment. (3) The amount payable under sub-section (2) shall be deposited by the Collector in the prescribed manner with the ¹¹[Assistant Judge] having jurisdiction and the ¹²[Assistant Judge] shall thereupon publish the particulars of the person to whom the amount is stated by the Collector to be due and invite claims from the co-sharers and superior landlords of such person, if any, against such amount and shall then make an award and disburse the amount amongst the persons who are found by him to have a valid claim.

68. Notwithstanding anything contained in any other law for the time being in force, in computing the period of limitation for the recovery under this Chapter of any arrears which have vested in the Government under clause (c) of sub-section (4) of section 3 or under clause (7) of section 44, a period of ten years on and from the date or day, as the case may be, on which such arrears have so vested under the said clauses and, where a suit or proceeding referred to in section 63 filed for the recovery of any such arrears was pending before any Civil Court, also the period for which such suit or proceeding was so pending, shall be excluded.

68A. The provisions of this Chapter shall apply in the cases of acquisition of rent-receiving interest on or after the date of coming into force of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1956.

68B. (1) All requisitions for recovery of arrears of rent and applications for execution of decrees for arrears of rent made by a rent-receiver under the provisions of Chapter IXA for which this Chapter is being substituted and pending before any Certificate Officer on the date of coming into force of the East Bengal State Acquisition and Tenancy (Second Amendment) Ordinance 1957, shall, on such coming into force, stand transferred to the Civil Court which has jurisdiction to entertain a suit for the recovery of the arrears of rent to which such requisition or application relates.

(2) On such transfer, the requisition or the application shall be deemed to be a plaint or application for execution of a decree, as the case may be, within the meaning of the Code of Civil Procedure, 1908, and the suit or application shall proceed in accordance with the provisions of law for the time being in force applicable for the recovery of such arrears or for the execution of such decree:

Provided that the Civil Court to which such requisition or application stands transferred shall, before proceeding with the suit or execution case, realise the difference between the court-fees already paid before the Certificate Officer on such requisition or application and the court-fees payable on such plaint or application in the Civil Court.

68C. All arrears of rent and cesses together with interest thereon, which remained due to any rent-receiver in respect of any interest on the date of acquisition of such interest under the provisions of this Act and which have not been barred by limitation, and all sums due to him in respect of any decree for such arrears whether having the effect of a rent decree or money decree and whether obtained before or after the date of acquisition, the execution of which is not barred by limitation, shall continue to be recoverable by such rent-receiver amicably or through Civil Court from the persons liable to pay them.

68D. (1) Any such rent-receiver may apply to the Collector that he desires to have such arrears and interest, which are not barred by limitation, to be recovered by the Government in consideration of half the amount actually collected being paid to the Government.

(2) The Collector may refuse such application for reasons to be recorded in writing.

(3) If the Collector grants the application, it shall be competent for the Government to recover such arrears and interest as if they were public demands or in any other manner as if the Government were the rent-receiver.

(4) The Collector shall, from time to time, in accordance with such rules as may be prescribed, send to the rent-receiver accounts of the amounts of arrears and interest aforementioned actually collected and shall pay to the rent-receiver half of the amount so collected and retain the other half for the Government. Such accounts shall be treated as conclusive and shall not be questioned in any manner.

(5) The Government shall not be liable if it fails to recover the whole or any portion of such arrears and interest.

68E. Notwithstanding anything contained in any other law for the time being in force, in computing the period of limitation for the recovery of any such arrears or for the execution of any decree in respect of such arrears, a period of forty-eight months on and from the date of acquisition under this Act of the rent-receiving interests to which such arrears relate shall be excluded.]

69. (1) After the commencement of this Act, no Civil Court shall entertain any suit or execute any decree or order against any property of any rent-receiver, for the recovery of any debt which is liable to be scaled down under section 70, until all the interests of such rent-receiver which are liable to be acquired under this Act have been so acquired and compensation in respect of the acquisition of all such interests have been paid or deposited under section 58: Provided that if any rent-receiver fails to apply for the scaling down of his debts within the period mentioned in sub-section (1) of section 70, the provision of this sub-section shall cease to apply to his debts on the expiry of the said period. (2) Notwithstanding anything contained in any other law for the time being in force, in calculating the period of limitation applicable to a suit or an application for the execution of a decree or order, the time during which the institution of such suit or the execution of such decree or order is barred under sub-section (1) shall be excluded. (3) The amount of any debt recoverable under any decree or order the execution of which is barred under sub-section (1) shall be deemed to be reduced, if any such debt has been scaled down under section 70, by the amount by which such debt has been so scaled down.

70. (1) After the interests of a rent-receiver in a district, part of a district or local area have been acquired under this Act, the debts incurred by such rent-receiver before the 7th day of April, 1948, other than arrears of revenue, rent or cesses and other than debts and dues payable to the Government or to a Co-operative Society and also other than loans advanced for financing tea industry, shall, notwithstanding anything contained in any other law for the time being in force, be scaled down in the following manner if the rent-receiver has applied in the prescribed manner for scaling down his debts to the Revenue-officer authorised under sub-section (1) of section 71 within 3 months of the publication under section 42 of the Compensation Assessment-roll in respect to his interests or lands which have been acquired first under section 3 or section 44:- (a) in the case of debt secured by a mortgage or charge on the interests of a rent-receiver which have been acquired under the provisions of this Act, the debt shall be scaled down proportionately to the reduction in the net income suffered by such a rent-receiver as a result of the acquisition of the interests concerned; (b) in the case of a debt secured by a mortgage or charge partly on the interests of a rent-receiver which have been acquired under this Act and partly on other properties which have not been so acquired under this Act, the debt shall be divided into two parts in the same ratio as the net annual income of the rent-receiver, as calculated in the manner prescribed, from the interests mortgaged or charged which have been acquired bears to the net annual income from the properties mortgaged or charged which have not been so acquired; and the part of the debt proportionate to the net annual income from the interests which have been acquired shall be scaled down proportionately to the reduction of the net annual income suffered by the rent-receiver as a result of the acquisition of the interests concerned; (c) in the case of a debt not secured by any mortgage or charge on any interest or property, whether immovable or movable, of the rent-receiver, the debt shall be divided into two parts in the same ratio as the net annual income of the rent-receiver, calculated in the manner prescribed, from the interests, which have been acquired under this Act, bears to the net annual income of the rent-receiver from the properties which have not been so acquired and from other sources; and the part of the debt proportionate to the net annual income from the interests which have been acquired shall be scaled down proportionately to the reduction in the net annual income suffered by the rent-receiver as a result of the acquisition of the interests concerned: Provided that no portion of the debt of any rent-receiver shall be scaled down if the total of the debts apportioned under clauses (a), (b) and (c) on the interests or lands of the rent-receiver acquired under this Act be less than one-fourth of the total amount of the compensation money payable under this Act to such rent-receiver: Provided further that the debts liable to be scaled down under this section shall not be scaled down to an amount less than one-fourth of the total amount of such compensation money. ¹⁴[(1a) Notwithstanding anything contained in sub-section (1), a rent-receiver, in respect of whose interest the Compensation Assessment-roll has been published under section 42 on or before the 15th day of March, 1955, may apply in the manner and to the officer laid down in that sub-section for scaling down his debts referred to therein within three months from the coming into force of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1956.] ¹⁵[(1b) Notwithstanding anything contained in sub-section (1) or (1a), a rent-receiver whose properties were under the management of the Court of Wards under the Court of Wards Act, 1879 and in respect of whose interest the Compensation Assessment-roll has been published under section 42 before the date of coming into force of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1959, may apply in the manner and to the officer as laid down in sub-section (1) for scaling down his debts referred to therein within 3 months from the said date.] (2) If any rent-receiver holds lands and other immovable properties, including those which will not be acquired under this Act, in different areas, then, notwithstanding anything contained in this section, action shall not be taken for the scaling down of the debts under this section until a Compensation Assessment-roll or Compensation Assessment-rolls in respect of all such areas has or have been prepared under this Act and finally modified under section 54. (3) The extent of reduction in the net income of a rent-receiver referred to in clauses (a), (b) and (c) of sub-section (1) shall be determined in accordance with the rules made in this behalf by the Government. (4) The net annual income referred to in clauses (b) and (c) of sub-section (1) from the properties which have not been acquired under this Act and the income from other sources shall be calculated in accordance with the rules made in this behalf by the Government. (5) Notwithstanding anything contained in any other law for the time being in force or in any contract,- (a) no creditor shall be entitled to recover in respect of any debt referred to in clause (a) of sub-section (1) any sum in excess of the debt as scaled down under that sub-section; and the liability of the rent-receiver for the balance of the debt shall be extinguished; (b) no creditor shall be entitled to recover from the rent-receiver, in respect of the part of any debt which has been apportioned under clauses (b) and (c) of sub-section (1) to the interests of the rent-receiver which have been acquired under this Act, any sum in excess of the amount to which such part of the debt has been scaled down under clauses (b) and (c) of sub-section (1); and the liability of the rent-receiver for the balance of such part of the debt shall be extinguished: Provided that the aggregate of all debts of a rent-receiver so reduced under clauses (a), (b) and (c) of sub-section (1) shall be recoverable only from the compensation money payable for the acquisition of all his interests under this Act, and shall be limited to and shall not exceed half of the total compensation money so payable: Provided further that no portion of the debt of a rent-receiver apportioned under clause (b) or (c) of sub-section (1) on his properties which have not been acquired, and no portion of his debt secured entirely by a mortgage or charge on such properties, shall be recoverable from any compensation money payable to such rent-receiver under this Act; and (c) subject to the first proviso to clause (b), in the matter of recovery of debts from compensation money, the debts secured by the mortgage or charge on the interests of the rent-receiver in any land or other immovable property shall have preference in the sequence in which such mortgage or charge was created over the debts not so secured; and any amount available after payment of the debts so secured shall be rateably distributed for payment of the debts not so secured. Explanation.- For the purpose of this section, the lands retained by a rent-receiver under the provisions of section 20 shall be deemed as not acquired under the Act.

71. (1) It shall be competent to the Government to authorise any Revenue-officer to scale down the debts of rent-receivers in any area under section 70 and to take other actions required or permitted by that section. (2) A Revenue-officer, authorised under sub-section (1), shall publish in the prescribed manner a notice calling upon every creditor to submit to him within a prescribed period and in a prescribed form a statement showing all debts of the nature referred to in sub-section (1) of section 70 owed to him by the rent-receivers in such area whose interests have been acquired under section 3 or section 44 and who have applied under sub-section (1) of section 70 for scaling down their debts and such other particulars as may be prescribed. (3) A creditor who has failed to submit under sub-section (2), within the period referred to therein, the statement of any debt of the nature referred to in sub-section (1) of section 70, the liability of the debtor to pay such debt shall, notwithstanding anything contained in any other law for the time being in force, be deemed to be extinguished. (4) After the expiry of the period referred to in sub-section (2), the Revenue-officer shall examine the statements of debts and other particulars submitted under that sub-section and shall, after giving the creditors and the debtors an opportunity of being heard and making such enquiries as he deems fit, make necessary modification in such statements. (5) After a statement of debts has been examined and necessary modifications made therein under sub-section (4), the Revenue-officer shall proceed to scale down all debts shown in such statement as so modified in accordance with the provisions of section 70 and to take other actions in respect of such debts required or permitted by that section and in doing so and taking all other actions required or permitted by this Chapter the Revenue-officer shall follow such rules relating to procedure and other matters as may be made in this behalf by the Government. (6) An appeal, if presented within a prescribed period, shall lie against an order passed by a Revenue-officer under this section to a Special Judge appointed under sub-section (4) of section 48; and the decision of the Special Judge and subject only to such decision and order of the Revenue-officer shall be final. (7) A debt recoverable under this Chapter from the total compensation money payable to the debtor under a Compensation Assessment-roll or Compensation Assessment-rolls shall be so recoverable in the manner prescribed.

72. Save as expressly provided in this Part, no suit shall be brought in any Civil Court in respect of the preparation, signing and publication of a Compensation Assessment-roll or any part thereof under Chapter V or Chapter VA or in respect of any entry in or omission from such roll or in respect of any order passed under Chapters V to X concerning any matter which is or has already been the subject of any application made or proceedings taken under those Chapters.

73. A Revenue-officer, subject to any rules made under this Act, may at any time between the hours of sunrise and sunset enter upon any land with such officers or servants as he considers necessary, and make a survey or take measurements thereof or do any other acts which he considers to be necessary for carrying out any of his duties under this Act.

74. (1) Subject to rules made under this Act, a Revenue-officer may, for the purposes of this Act, by notice require any person to make and deliver to him a statement or to produce records or documents in his possession or control relating to any estate, tenure, holding or land at a time or place specified in the notice. (2) Every person required to make or deliver a statement or to produce any record or document under this section shall be deemed legally bound to do so within the meaning of sections 175 and 176 of the ¹⁶[* * *] Penal Code.

75. For the purposes of any enquiry under this Act, a Revenue-officer shall have power to summon and enforce the attendance of witnesses or of any person having an interest in any estate, tenure, holding or land and to compel the production of documents by the same means and so far as may be, in the same manner as is provided in the case of Civil Court under the Code of Civil Procedure, 1908.

¹⁷[75A. (1) On and from the date of publication of a notification under sub-section (3) of section 17 or under sub-section (1) of section 31, no person shall sublet any land in his khas possession in the area to which such notification relates. (2) Any subletting made in contravention of sub-section (1) shall be null and void and the land so sublet shall be forfeited to the Government. (3) Any person may, at any time, apply to the Government for the acquisition of any of his khas lands under sub-section (2) of section 3 on payment of compensation at the rate prescribed for such land in section 39.]

¹⁸[75B. An application for fresh enquiry during the preparation or revision of record-of-rights or preparation of Compensation Assessment-rolls under this Act shall be accompanied by such fee as may be prescribed.]

76. (1) Except as otherwise expressly provided in this Act, any land which vests in the Government under any of the provisions of this Act shall be absolutely at the disposal of the Government; and the Government shall be competent to make settlement of such land in accordance with such rules as it may make in this behalf or to use or otherwise deal with such land in such manner as it thinks fit: Provided that no land shall be settled with a person unless he is a person to whom transfer of land can be made under section 90: Provided further that in making settlement of any cultivable land preference shall be given to an applicant for settlement who cultivates land by himself or by the members of his family and holds a quantity of cultivable land which, added to the quantity of cultivable land, if any, held by the other members of his family, is less than three acres. (2) No Civil Court shall entertain any application or suit concerning any matter relating to the settlement, by any officer of the Government, of any land under sub-section (1). Explanation.- For the purposes of this section, the definition of “family” as given in the explanation under section 20 shall apply mutatis mutandis.

¹⁹[76A. Notwithstanding anything contained in any other law for the time being in force or in any contract,-(1) when the interests of a rent-receiver or rent-receivers in a share or part of any estate have been acquired by the Government under sub-section (1) of section 3 or clause (1) of section 44, nothing in the Bengal Land Revenue Sales Act, 1859 or in Chapter V of the Assam Land and Revenue Regulation, 1886, shall apply to such share or part, and the remaining share or part of such estate shall be deemed to constitute a separate for the purpose of the aforesaid Act or Regulation, as the case may be; and(2) the land-revenue and cesses payable for the parent estate shall be apportioned, between the acquired share or part and the separate estate constituted under clause (1), according to the following principles, namely:-(a) when an acquired share consists of a separate account or separate accounts, the land-revenue and cesses of such separate estate shall be equivalent to the difference between the land-revenue and cesses payable for the parent estate and the land-revenue and cesses fixed for the acquired separate account or accounts;(b) when an acquired share does not consist of a separate account, the land-revenue and cesses of such separate estate shall bear the same proportion to the land-revenue and cesses of the parent estate as the share comprised in the separate estate bears to the parent estate;(c) when an acquired share consists of a specific portion of the land of an estate having no separate account or when a part of an estate is acquired, the land-revenue and cesses of such separate estate shall bear the same proportion to the land-revenue and cesses of the parent estate as the area of the land comprised in the separate estate bears to the area of the entire land comprised in the parent estate; (3) when the interests in a portion of a tenure, holding or other tenancy have been acquired under this Act and such portion consists of a definite share, the rent of such tenure, holding or tenancy shall be apportioned between the acquired and unacquired portions according to such share, but when it does not consist of a definite share, the Revenue-officer may apportion the rent of such tenure, holding or tenancy between the acquired and unacquired portions on the basis of the area or value as may appear to him fair and equitable.]

²⁰[76B. When the Revenue-officer is satisfied that a rent-receiver, whose interests have been acquired under this Act, has realised any amount on account of the rent or bid money or consideration money in respect of any such interests for any period subsequent to such acquisition he may recover such amount or any part thereof from such rent-receiver as a public demand.]

77. (1) No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done in pursuance of this Act or any rules made thereunder. (2) Save as otherwise expressly provided under this Act, no suit or other legal proceeding shall lie against the Government for any damage caused or likely to be caused or for any injury suffered or likely to be suffered by virtue of any provisions of this Act or by anything in good faith done or intended to be done in pursuance of this Act or any rules made thereunder.

²¹[77A. The Government may, by notification, direct that any power conferred or duty imposed by this Act upon the Government shall, in such circumstances and under such conditions, if any, as may be specified in the notification, be exercised or performed also by any officer or authority subordinate to it.]

78. (1) The Government may, after previous publication, make rules for carrying out the purposes of Parts II, III and IV of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a) the forms of the notifications referred to in sub-section (3) of section 3 and the particulars which such notifications shall contain;(b) the manner of service of the notice and the form of the return referred to in sub-section (1) of section 4;(c) the time and manner of receiving an ad interim payment referred to in sub-section (1) and (2) of section 6;(d) the determination of the amounts of deductions referred to in sub-section (4) of section 6;(e) the manner of and the period for filling appeals referred to in section 7;(f) the manner of recovery of fines referred to in section 8; ²²[* * *] (h) the form of the applications referred to in section 15, the particulars which such applications shall contain and the amounts of process fees which shall accompany such applications;(i) the manner of preparing or revising a record-of-rights under section 17 and the procedure to be followed and the powers to be exercised by Revenue-officers in preparing or revising such record-of-rights;(j) the particulars to be recorded in the record-of-rights to be prepared or revised under section 17;(k) the manner and period of publication of the draft record-of-rights under sub-section (1) of section 19;(l) the Revenue Authority to whom, the manner in which and the period within which an appeal under sub-section (2) of section 19 may be preferred;(m) the disposal of objections and appeals under section 19;(n) the manner of publication of the record-of-rights under sub-section (3) of section 19;(o) the period for exercise of choice under sub-section (3) of section 20 and the manner of allotment of lands under the said sub-section when no choice is exercised;(p) the manner of selection of lands under clause (ii) of sub-section (5) of section 20 which shall come within the purview of sub-clause (c) of clause (i) of the said sub-section;(q) the manner of and the procedure for revising the particulars referred to in sub-section (2) of section 31 and the powers to be exercised by Revenue-officer for the purpose;(r) the form of a Compensation Assessment-roll under section 33, the manner of preparing it and the particulars to be specified therein;(s) the manner of calculation of the sums and determination of the expenditure and charges referred to in sub-section (2) of sections 35;(t) the procedure to be followed in the apportionment of the compensation between the holder of a temporary tenure or tenancy and his immediately superior landlord under clause (2) of section 37;(u) the manner of and the procedure for the calculation of compensation and preparation of Compensation Assessment-rolls in cases referred to in section 38;(v) the manner of determination of the annual letting value of lands referred to in items (e) and (f) and the manner of determination of the actual cost of construction and the amount on account of depreciation referred to in item (f) of the table in sub-section (1) of section 39;(w) the manner of determination of the normal annual produce of land under clause (a) of sub-section (3) of section 39; (x) the manner of determination of the cost of cultivation referred to in sub-clause (i) of clause (b) of sub-section (3) of section 39; (y) the manner of determination of net annual profit from fisheries referred to in sub-section (4) of section 39; (z) the procedure to be followed in making the apportionment of compensation referred to in sub-section (5) of section 39; (za) the manner and period of publication of a draft Compensation Assessment-roll under sub-section (1) of section 40 and disposal of objections under that sub-section; (zb) the Revenue Authority to whom appeals under section 41 are to be preferred and disposal of appeals under that section; (zc) the manner of publication of a Compensation Assessment-roll under section 42; (zd) the manner of publication of a proclamation under section 45; (ze) the assignment under sub-section (1) of section 46 of numbers to be borne on the revenue-roll of a district in respect of areas to which a record-of-rights referred to in that sub-section relates and the manner in which copies of record-of-rights shall be distributed under sub-section (2) of that section; (zf) the powers and duties of the Commissioner of State Purchase referred to in sub-section (2) of section 48; (zg) the powers and duties of the Director of Land Records and Surveys referred to in sub-section (3) of section 48; (zh) the form of application referred to in sub-section (1) of section 52 or in section 53; (zi) the manner of ascertaining excess payment under sub-section (2) of section 57 and the superior Revenue Authority referred to in the second proviso to that sub-section; (zj) the manner of computing the sum referred to in section 67 and the manner and instalments for its payment to an outgoing rent-receiver under the said section; (zk) the manner of application under sub-section (1) of section 70; (zl) the manner of and the procedure for the determination of the extent of reduction in the net income referred to in sub-section (3) of section 70; (zm) the manner of and the procedure for the calculation of the net annual income and the income referred to in sub-section (4) of section 70; (zn) the manner of publication of a notice under sub-section (2) of section 71 and the form in which and the period within which a statement referred to in that sub-section is to be submitted and the particulars which such statement shall contain; (zo) the rules referred to in sub-section (5) of section 71; (zp) the period for presenting an appeal under sub-section (6) of section 71; (zq) the manner of recovery of debts under sub-section (7) of section 71; (zr) the procedure and conduct of the Revenue-officers and of officers and servants referred to in section 73; (zs) the exercise of powers under sub-section (1) of section 74 to enforce the making and delivery of statements and production of records or documents; (zt) the rules for settlement of lands referred to in section 76.