REVENUE DEPARTMENT ACT

Appeals from original orders.Save as otherwise expressly provided, an appeal shall lie from every original order passed under this Act or the rules made thereunder, [and from every order made in exercise of the powers conferred by section 54 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908)]

Inserted by Act 33 of 1975 w.e.f. 10.7.1975.

    a
  1. If such an order is passed by a Revenue Officer subordinate to the Assistant Commissioner, [whether or not invested (or delegated) with the powers of the Assistant Commissioner or the Deputy Commissioner] to the Assistant Commissioner;

    (i) Inserted by Act 33 of 1975 w.e.f. 10.7.1975.

    (ii) Inserted by Act 22 of 1976 w.e.f. 24.12.1975.

  2. If such an order is passed by the Assistant Commissioner whether or not invested with the powers of the Deputy Commissioner, to the Deputy Commissioner;
  3. If such an order is passed by the Deputy Commissioner, to the Tribunal;
  4. If such an order is passed by the Regional Commissioner, to the Tribunal.

    (i) Clauses (c) to (h) Substituted by Act 33 of 1975 w.e.f. 10.7.1975.

    (ii) Clause (d) Inserted by Act 17 of 2007 w.e.f. 5.1.2007.

  5. If such an order is passed by a [Survey Officer below the rank of an Assistant Director of Land Records or Assistant Director for Settlement, to the Assistant Director of Land Records or Assistant Director for Settlement], as the case may be; 1964: KAR. ACT 12 Land Revenue 485 . Substituted by Act 21 of 2003 w.e.f. 26.5.2003.
  6. If such an order is passed by a Survey Officer of the rank of an [Assistant Director of Land Records or Assistant Director for Settlement, to the Joint Director of Land Records or Joint Director for Settlement], as the case may be;

    (i) Substituted by Act 21 of 2003 w.e.f. 26.5.2003.

  7. If such an order is passed by the [Joint Director of Land Records or Joint Director for Settlement], to the Director of Survey, Settlement and Land Records;

    (i) Substituted by Act 21 of 2003 w.e.f. 26.5.2003.

  8. If such an order is passed by the Director of Survey, Settlement and Land Records, to the Tribunal.
Second Appeal: A second appeal shall lie against any order passed in a first appeal under section 49
  1. If such an order is passed by the Assistant Commissioner, to the Deputy Commissioner;
  2. If such an order is passed by the Deputy Commissioner, to the Tribunal; if such an order is passed by the [Assistant Director for Settlement or the Assistant Director of Land Records], to the Director of Survey, Settlement and Land Records;

    (i) Substituted by Act 33 of 1975 w.e.f. 10.7.1975.

    (ii) Substituted by Act 21 of 2003 w.e.f. 26.5.2003.

  3. If such an order is passed by the [Joint Director of Land Records or Joint Director for Settlement] or by the Director of Survey, Settlement and Land Records to the Tribunal.

    (i) Substituted by Act 33 of 1975 w.e.f. 10.7.1975.

    (ii) Substituted by Act 21 of 2003 w.e.f. 26.5.2003.

An order passed on second appeal shall be final.

Power of Revision.(1) The Tribunal, any Revenue Officer not inferior in rank to an Assistant Commissioner, and any Survey Officer not inferior in rank to a [Deputy Director of Land Records] or an Assistant Settlement Officer in their respective departments, may call for and examine the record of any inquiry or the proceedings of any subordinate officer under this Act [or under section 54 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908)] for the purpose of satisfying itself or himself, as the case may be, as to the legality or propriety of the proceedings of such officer.

Inserted by Act 33 of 1975 w.e.f. 10.7.1975.

Proviso x x x

Omitted by Act 33 of 1975 w.e.f. 10.7.1975.

  1. Explanation.—For the purposes of this sub-section,

    (i) Special Deputy Commissioner shall be deemed to be not subordinate to the Deputy Commissioner; and

    (ii) all revenue officers shall be deemed to be subordinate to the Tribunal.

  2. Substituted by Act 33 of 1975 w.e.f. 10.7.1975.

    [(1A) x x x]

    Omitted by Act 33 of 1975 w.e.f. 10.7.1975.

  3. If, in any case, it shall appear to the Tribunal [x x x] or to such officer aforesaid, that any decision or order or proceedings so called for should be modified, annulled, or reversed, the Tribunal 1[x x x]1 or such officer may pass such order as may be deemed fit:

    (i) Inserted by Act 5 of 1970 w.e.f. 23.10.1969 and omitted by Act 33 of 1975 as amended by Act 22 of 2000 w.e.f. 10.7.1975.

    Provided that no order shall be modified, annulled, or reversed unless notice has been served on the parties interested and opportunity given to them of being heard.

  4. No application for revision under this section and no power of revision on such application shall be exercised against any order in respect of which an appeal under this Chapter has been preferred and no application for revision shall be entertained unless such application is presented within a period of four months from the date of such order: Land Revenue [1964: KAR. ACT 12 488 Provided that any Revenue Officer or Survey Officer referred to in sub-section (1) may exercise power under this section in respect of any order against which no appeal has been preferred under this Chapter, at any time within three years from the date of the order sought to be revised. Explanation: In computing the period of limitation for the purpose of this sub-section, any period during which any proceeding under this section is stayed by an order or an injunction by any court shall be excluded.]

    (i) Substituted by Act 33 of 1975 w.e.f. 10.7.1975.

Orders expressly made final under the act:

    Whenever in this Act it is declared that an order of a revenue officer shall be final, such expression shall be deemed to mean that no appeal lies from such order. The Tribunal alone shall be competent to modify, annul or reverse any such order under the provisions of section 56.

APPEALS—[(1) X X X]

  1. [(1A) x x x]

    (i) Omitted by Act 23 of 1977 w.e.f. 1.3.1974.

    (ii) Inserted by Act 19 of 1986 and omitted by Act 18 of 1990 w.e.f. 8.10.1990.

  2. From every order passed by the Deputy Commissioner or [an officer authorised under sub-section (1) of section 77, [or sub-section (1)of section 77A] the Assistant Commissioner or the prescribed authority under section 83,] an appeal shall lie to the [Karnataka Appellate Tribunal] and the order of the Revenue Appellate Tribunal on such appeal shall be final.

(Now, THE HINDU RELIGIOUS INSTITUTIONS AND CHARITABLE ENDOWMENTS ACT, 1997)

Rectification of Defects disclosed in audit and orders of surcharge against Chairman or Executive Officer:

  1. The Authority sanctioning the budget shall send a copy of every audit report relating to the accounts of the Notified Institution to the Chairman, Manager or the Executive Officer or any other person concerned with the administration of that institution, as the case may be, and require him to submit an explanation thereof, within such period as he thinks fit. It shall be the duty of such Chairman, Manager or the Executive Officer or other person to remedy any defects or irregularities pointed out by the Auditor and report the same, together with his explanation and the explanation of any other person required, to the said Authority.
  2. If upon consideration of the report of the Auditor along with the explanation, if any, furnished under sub-section (1), the Chairman, Manager or the Executive Officer or any other person is found guilty of negligence, breach of trust or misappropriation or misconduct, which has resulted in loss to the notified institution, the said Authority may, give notice to the person to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, and holding such inquiry, as he thinks fit, by an order, certify the amount so lost and direct the Chairman, Manager or the Executive Officer or such other person, as the case may be, to make good within a specified time, the loss caused to the notified institution.
  3. The said Authority shall forward a copy of the order under sub-section (2) with the reasons for the same by registered post to the Chairman, Manager or the Executive Officer of the Institution, or other person who is held guilty.
  4. The Chairman, Manger or the Executive Officer or any person aggrieved by an order, passed under sub-section (2) may, within thirty days from the date of the communication of the order appeal:

    (i) To the Deputy Commissioner where the order is passed by the Assistant Commissioner;

    (ii) To the Commissioner where such order is passed by the Deputy Commissioner; and

    (iii) To the Karnataka Appellate Tribunal, if such order is that of the Commissioner.

  5. The Appellate Authority shall not stay the operation of the order pending the disposal of the appeal, unless sufficient security is furnished to its satisfaction.
  6. The Deputy Commissioner of the District in which any property of the Chairman or Manager or Executive Officer or other person from whom an amount is recoverable by way of surcharge is situated, shall on requisition made by the Assistant Commissioner, recover such amount as if it were an arrears of land revenue and pay the same to the notified institution concerned.
  7. If the surcharge is against the Executive Officer, it shall be recovered out of his salary and other amounts payable to him, as may be ordered by the authority.

Change of name, rules and regulations:

  1. The name and the rules and regulations of a society may be amended by a resolution passed at a special general meeting convened for the purpose of which written or printed notice shall have been delivered or sent by post to every member of the society twenty-one days previous to the date of the special general meeting and the resolution proposing the amendment is passed by the votes cast in favour of the resolution by members who being entitled so to do, vote in person or where proxies are allowed, by proxy, and such votes are not less than three times the number of the votes, if any, cast against the resolution by members so entitled and voting.
  2. Every amendment made under sub-section (1) shall, within thirty days from the making thereof be filed with the Registrar[ x x x ] and if the Registrar is satisfied that the amendment is in accordance with the provisions of this Act and the rules made thereunder, shall register it. Such amendment shall have effect only after it is so registered.

    (i) Omitted by Act 7 of 2000 w.e.f. 1.4.2000.

  3. If the Registrar refuses to register the amendment under sub-section (2) an appeal shall lie to the [Karnataka Appellate Tribunal] within sixty days from the date of communication of his refusal to register the amendment. [ x x x ]

Surcharge:

  1. Where, in the course of an enquiry under section 25, it appeals that any person who had taken part in the establishment or management of the society or any past or present president, secretary, member of the governing body or officer or any member of the staff of the society has misapplied or retained or become liable or accountable for any money or property of the society, or has been guilty of misfeasance or breach of trust in relation to the society, the Registrar may, on a report received from the officer or on an application received from the governing body of the society or of his own motion, examine into the conduct of such person and after giving reasonable opportunity to the person concerned to submit his explanation, make an order requiring him to repay or restore the money or property or any part thereof, respectively with interest at such rate as the Registrar thinks just or to contribute such sum to the assets of the society by way of compensation in regard to the misapplication, retainer, misfeasance or breach of trust as the Registrar thinks just.
  2. The order of the Registrar under sub-section (1) shall be final unless it is set aside by the [Karnataka Appellate Tribunal] on an appeal filed before it within sixty days from the date of communication of the order. Every such appeal shall be accompanied by a fee of ten rupees.
  3. Any sum ordered under this section to be repaid to a society or recovered as a contribution to its assets may on a requisition being made in this behalf by the Registrar, be recovered by the Deputy Commissioner, in the same manner as arrears of land revenue.
  4. This section shall apply notwithstanding such person may have incurred criminal liability by his act.

Cancellation of registration and dissolution of certain societies:

  1. If it appears to the Registrar that any society registered or deemed to be registered under this Act, is carrying on any unlawful activity or allows unlawful activity to be carried on within any premises under the control of the society, [the Registrar may hold an enquiry or authorise any officer to hold an enquiry into the activities of such society and in respect of every such enquiry, the Registrar or the authorised officer] shall have the same powers as are specified in sub-section (2) of section 25. [The authorised officer shall, on completion of the enquiry, submit a report to the Registrar.]

    (i) Substituted by Act 26 of 1965 w.e.f. 2.12.1965.

    (ii) Inserted by Act 26 of 1965 w.e.f. 2.12.1965.

  2. If on an enquiry under sub-section (1), the Registrar is satisfied that any such society has been carrying on any unlawful activity or has allowed any unlawful activity to be carried on within any premises under the control of the society, he shall, after giving reasonable notice to the society to show cause why the registration of the society should not be cancelled and the society dissolved, and after considering the representations, if any, made on behalf of the society, by order cancel the registration of the society and direct dissolution of the society; and thereupon the assets of the society shall be 15 distributed, and the liabilities discharged, in the same manner as if the society had been dissolved under section 22.
  3. An appeal shall lie to the [Karnataka Appellate Tribunal] against any order passed by the Registrar under sub-section (2), within sixty days from the date of communication of the order, and the decision on such appeal shall be final.

Appeal from orders under sections 17, 19 and 24:

  1. Against any decision of the Deputy Commissioner under sections 17, 19 and 24 the State Government may, within six months from the date of the decision and any person aggrieved by such decision may, within ninety days from the date of the decision, appeal to the Karnataka Appellate Tribunal, whose decision shall be final.
  2. If any question arises, whether any building falls within the scope of sub-section (2) of section 7, it shall be referred to the Karnataka Appellate Tribunal, whose decision shall be final.

Appeals:

    Any person, who is aggrieved by any order of a 1[taxation authority]1 made under this Act, may within the prescribed time and in the prescribed manner, appeal to the prescribed authority.

Compensation for damage caused by entry on land, etc:

  1. In every case of entry upon any land or building or the utilisation of materials under sections 5, 6, 7 and 8, the Irrigation Officer or the person making the entry shall ascertain and record the extent of the damage, if any, caused by the entry, or in the execution of any work, to any crop, tree, building or other property and the value of the materials taken or utilised and, within one month from the date of such entry, compensation shall be tendered by the Irrigation Officer to the land-holder or owner of the property, as the case may be.
  2. If such tender is not accepted within a week of such tender, the Irrigation Officer shall forthwith refer the matter to the Deputy Commissioner for the purpose of determining the amount of compensation.

Claims to be preferred to the Deputy Commissioner:

  1. All claims for compensation under this Act other than claims of the nature 1965: KAR. ACT 16] Irrigation 279 provided for in section 35 shall be made to the Deputy Commissioner of the district in which such claim or part of it arises.
  2. The Deputy Commissioner shall enquire into all such claims and determine the amount of compensation, if any, which should be awarded. In determining such amount, the Deputy Commissioner shall, 1[x x x]1 be guided by the provisions of sections 23 and 24 of the Land Acquisition Act, 1894 [x x x]:

    (i) Omitted by Act 12 of 1969 w.e.f. 19.6.1969.

  3. Provided that regard shall be had to the diminution in the market value, at the time to awarding compensation, of the property in respect of which compensation is claimed; and where such market value is not ascertainable, the amount shall be reckoned at twelve times the amount of the diminution of the annual net profits of such property caused by the exercise of the powers conferred by this Act:

    Provided further that no order determining the amount of compensation shall be made by the Deputy Commissioner under this section without the previous approval of the State Government or such officer as the State Government may appoint in this behalf.

Appeal:

    Any person aggrieved by the order of the Deputy Commissioner under section 35 or section 36 may, within ninety days from the date of communication of the order, prefer an appeal to the [Karnataka Revenue Appellate Tribunal].

Treasure to be declared ownerless in certain cases

  1. (i) If upon an enquiry under section 7, the Deputy Commissioner considers that there are no reasons to believe that the treasure was hidden within one hundred years before the date of finding by a person referred to in sub-section (1) of section 7; or

    (ii) Where a period is fixed under sub-section (1) of section 7 for institution of a suit in a Civil Court and no suit is instituted within such period to the knowledge of the Deputy Commissioner; or

    (iii) if such suit is instituted within such period, and the plaintiff’s claim is finally rejected; the Deputy Commissioner may declare the treasure to be ownerless.

  2. When a declaration is made under sub-section (1), a report thereof shall be sent by the Deputy Commissioner to the State Government and the prescribed officer.
  3. Any person aggrieved by a declaration made under sub-section (1), may appeal against the declaration within sixty days from the date thereof to the 1[Karnataka Revenue Appellate Tribunal]1 and subject to such appeal, every such declaration shall be final and conclusive.

Appeal to Karnataka Appellate Tribunal or District Court:

  1. Any person aggrieved by any notice issued, action taken or proposed to be taken by the Commissioner under sections 308, 309, 321 may appeal,

    (i) To the Karnataka Appellate Tribunal in case of the [Bruhat Bangalore Mahanagara Palike];

    (ii) To the District Court having jurisdiction in case of other corporations.

  2. The decision of the Karnataka Appellate Tribunal or as the case may be the District Court shall be final.
  3. All appeals made against any notice issued or other action taken or proposed to be taken by the Commissioner under sections 308, 309 and 321 and pending before the standing committee on the date of commencement of this section shall stand transferred to the Karnataka Municipal Corporations 1977: KAR. ACT 14 570.
  4. Appellate Tribunal, or as the case may be, District Court and such appeals shall be disposed off by them as if they were filed before them.

Revision by the Divisional Commissioner:

The Divisional Commissioner may of his own motion or on the application of any person at any time call for and examine the record of any order passed by the Assistant Commissioner against which no appeal lies or the record of any order passed or proceeding recorded by the Tahsildar for the purposes of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding and may pass such order with respect thereto as he thinks fit:

  1. Provided that no such order shall be made except after giving the person affected a reasonable opportunity of being heard.

Power of Revision:-(1) The Tribunal, any Revenue Officer not inferior in rank to an Assistant Commissioner, and any Survey Officer not inferior in rank to a [Deputy Director of Land Records] or an Assistant Settlement Officer in their respective departments, may call for and examine the record of any inquiry or the proceedings of any subordinate officer under this Act [or under section 54 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908)] for the purpose of satisfying itself or himself, as the case may be, as to the legality or propriety of the proceedings of such officer.

  1. (i) Inserted by Act 33 of 1975 w.e.f. 10.7.1975.

    (ii) Omitted by Act 33 of 1975 w.e.f. 10.7.1975.

    (iii) Explanation: For the purposes of this sub-section,

    (a) Special Deputy Commissioner shall be deemed to be not subordinate to the Deputy Commissioner; and

    (b) All revenue officers shall be deemed to be subordinate to the Tribunal.

    (iv) Substituted by Act 33 of 1975 w.e.f. 10.7.1975.

    (v) Omitted by Act 33 of 1975 w.e.f. 10.7.1975.

  2. If, in any case, it shall appear to the Tribunal [x x x] or to such officer aforesaid, that any decision or order or proceedings so called for should be modified, annulled, or reversed, the Tribunal [x x x] or such officer may pass such order as may be deemed fit:

    (i) Inserted by Act 5 of 1970 w.e.f. 23.10.1969 and omitted by Act 33 of 1975 as amended by Act 22 of 2000 w.e.f. 10.7.1975. Provided that no order shall be modified, annulled, or reversed unless notice has been served on the parties interested and opportunity given to them of being heard.

  3. No application for revision under this section and no power of revision on such application shall be exercised against any order in respect of which an appeal under this Chapter has been preferred and no application for revision shall be entertained unless such application is presented within a period of four months from the date of such order: Land Revenue 1964: KAR. ACT 12 488 Provided that any Revenue Officer or Survey Officer referred to in sub-section (1) may exercise power under this section in respect of any order against which no appeal has been preferred under this Chapter, at any time within three years from the date of the order sought to be revised.

    Explanation: In computing the period of limitation for the purpose of this sub-section, any period during which any proceeding under this section is stayed by an order or an injunction by any court shall be excluded.

    (i) Substituted by Act 33 of 1975 w.e.f. 10.7.1975.

Orders expressly made final under the act:

    Whenever in this Act it is declared that an order of a revenue officer shall be final, such expression shall be deemed to mean that no appeal lies from such order. The Tribunal alone shall be competent to modify, annul or reverse any such order under the provisions of section 56.

Revision by the -[Regional Commissioner].—If at any time after the determination of basic annual sum under Section 21, the 5[Regional Commissioner] is satisfied that the basic annual sum so determined was not

  1. Section 20 substituted by Act No. 26 of 1979, w.e.f. 1-5-1979
  2. Section 21 omitted by Act No. 26 of 1979 and again inserted by Act No. 18 of 1985 and shall be deemed to have come into force w.e.f. 1-5-1984.
  3. Section 21-A inserted by Act No. 29 of 1995, w.e.f. 12-10-1995.
  4. Substituted for the words "Divisional Commissioner” by Act No. 17 of 2007 and shall be deemed to have come into force w.e.f. 5-1-2007
  5. Substituted for the words "Divisional Commissioner" by Act No. 17 of 2007 and shall be deemed to have come into force

Correctly determined and requires to be revised with reference to any ne\ and important matter which has since come to his notice or n account of some mistakes or error apparent on the face of the records or on an application of an aggrieved party or for any other sufficient reason, he „no suo iuotu revise the basic annual sum determined under Section 21 either by increasing or decreasing it: Provided that no order shall be passed except after giving the person or persons affected a reasonable opportunity of being heard: Provided further that if any excess amount has been paid, such excess amount shall be adjusted in the subsequent basic, annual sum to be paid and in case, such amount cannot be so adjusted, the same may be recovered as arrears of land revenue.

Conferment of rights in certain lands on inamdar :-(1) The government may, having regard to the benefits derived by the inamdar before date of vesting front lands referred to in clause (i) of sub-section (1) of section 7 or Clause (i) of sub-section (1) of Section 8 which vest in the Government, and subject to such conditions and restrictions, as may be necessary, confer by order such rights in such lands as they may deem fit:

Provided that the rights so conferred shall not affect the rights of any other person in such lands.

(2) Where rights in any land are conferred on an inamdar under sub-section (1), the Government may determine such sum as they may consider to be fair and reasonable annual value of such rights, and such sum shall be deducted from the l[tasdik allowance] payable under Section 19 to such inamdar.

Appeal from orders under Sections qx x xl 10, 7[21 or 26 and references to the prescribed authority.] —8[(1) Against any decision of the Deputy Commissioner under Sections 9jx x x], 10, 101211 "[x x or 36, the Substituted for the words "amount" by Act No. 18 of 1985 and shall be deemed to have come into force w.e.f. 1-5-1984.
Sections 28-A and 28-B inserted by Act No. 33 of 1969, w.e.f. 11-12-1969.
Substituted for the words "Divisional Commissioner" by Act No. 17 of 2007 and shall be deemed to have come into force w.e.f. 54-2007.
Substituted for the words 'Divisional Commissioner" by Act No. 17 of 2007 and shall be deemed to have come into force w.e.f. 54-2007
Substituted for the words "Divisional Commissioner" by Act No. 17 of 2007 and shall be deemed to have come into force .

2.If any question arises whether any building or land falls within the scope of sub-section (2) of Section 7 or sub-section (2) of Section S or Section 11 it shall be referred to the prescribed authority whose decision shall be final'.

Any person aggrieved by an order under sub-section (2), may prefer an appeal before the Karnataka Appellate Tribunal within three months from the date of such order.

Appeal from order passed under Section 11, Section 12, Section 14, Section 15. —(1) Any person who has made a claim under this Chapter or art Forest Officer or other person generally or specially empowered by the tat, Government in this behalf, may, within three months from the date of the order passed on such claim by the Forest Settlement Officer under Section 11, Section 12, or Section 14, appeal to the 1[Karnataka Appellate Tribunal] and the decision of the said Tribunal on such appeal shall be final.

(2) Any person aggrieved by an order under Section 15 may, within three months from the date of the order appeal to the District Court and the decision of the District Court on such appeal shall be final.

Any person aggrieved by an order passed by the Excise Commissioner under sub-section (2), may, within ninety days from the date of communication of such order appeal to the Karnataka Revenue Appellate Tribunal.