REVENUE RECOVERY ACT, 1890

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(I of 1890) 
CONTENTS 
1. Title, extent and commencement 
2. Definitions 
3. Recovery of public demands by enforcement of process in other districts than 
those in which they become payable 
4. Remedy available to person denying liability to pay amount recovere d under 
last foregoing section 
5. Recovery by Collectors of sums recoverable as arrears of revenue by ot her 
public officers or by local authorities 
6. Property liable to sale under this Act 
7. Saving of local laws relating to revenue 
8. Recovery in Pakistan of certain public demands arising beyond Pakistan 
9. Omitted 
 10. Duty of Collectors to remit moneys collected in certain cases 
 11. Omitted 
THE SCHEDULE 
  
THE REVENUE RECOVERY ACT, 1890 
 
TEXT 
1
THE REVENUE RECOVERY ACT, 1890 
(I of 1890) 
[15th February, 1890] 
An 
Act 
to make better provision for recovering certain public demands. 
WHEREAS it is expedient to make better provision for recovering certain public 
demands; It is hereby enacted as follows:– 
1.  Title, extent and commencement .– (1) This Act may be called the Revenue 
Recovery Act, 1890. 
2
[(2) It extends to the whole of Pakistan.] 
3
[(3) * * * * * * * * * * * * * * * * * *] 
2.  Definitions.– In this Act, unless there is something repugnant in the subject or 
context,– 
4
[(1) “district” * * * * * * * * * * * * * * *] 
(2) “Collector” means the chief officer in charge of the land­revenue  
administration of a district: and 
(3) “defaulter” means a person from whom an arrear of land­revenue, or a sum 
recoverable as an arrear of land­revenue, is due, and includes a person who 
is responsible as surety for the payment of any such arrear or sum. 
3.  Recovery of public demands by enforcement of process in other districts than 
those in which they become payable .– (1) Where an arrear of land­revenue, or a 
sum­recoverable as an arrear of land­revenue, is payable to a Collector by a defaulter being 
or h aving property in a district other than that in which the arrear accrued or the sum is 
                                                
1This Act was published in the Gazette of India, dated: 15 February 1890, pp. 1 -2. For Statement of Objects and Reasons, see 
Gazette of India, 1887, Part V, p. 128; for Report of the Select Committee, see ibid., 1890, Part V, p. 11; and for Proceedings in 
Council, see ibid., 1887, Part VI, pp. 66 and 67, and ibid., 1890, Part VI, pp. 7 and 12. 
It was extended to the State of Bahawalpur by the Bahawalpur (Extension of Laws) Order, 1952 (G. G. O. 2 of 1952), published 
in the Gazette of India, dated: 28 March 1952, Article 2(6). It was also extended to Khairpur State, subject to certain 
modification by the Khairpur (Federal Laws) (Second Extension) Order, 1953 (G. G. O.14 of 1953), published in the Gazette of 
India, dated: 10 July 1953, Article 2(5). It was also extended to the Baluchistan States Union in respect of proceedings under 
certain specified laws by the Baluchistan States Union (Federal Laws) (Second Extension) Order, 1953 (G. G. O. 18 of 1953), 
published in the Gazette of India, dated: 15 August 1953, Article 2(4).  
2Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by the President on 7 June 
1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the 
Second Schedule: it came into force on 14 October 1955. It was earlier substituted by the  Federal Laws (Revision and 
Declaration) Act, 1951 (XXVI of 1951), published in the Gazette of Pakistan (Extraordinary), dated: 12 May 1951, pp. 340 -388, 
s. 4 read with Third Schedule. It was earlier substituted by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue 
Recovery Acts) Order, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. The word “and” at the end of 
this sub section was repealed by the Repealing and Amending Act, 1914 (X of 1914), published in the Gazette o f India, dated: 
21 March 1914, pp. 47-59, s. 3 read with the Second Schedule. 
3Repealed by the Repealing and Amending Act, 1914 (X of 1914), published in the Gazette of India, dated: 21 March 1914, pp. 
47-59, s. 3 read with the Second Schedule. 
4Omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. No. 4 of 1949), published in the Gazette of 
Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read with the Schedule. 
payable, the Collector may send to the Collector of that other district a certificate in the form 
as nearly as may be of the schedule, stating– 
(a) the name of the defaulter and such other particulars as may be 
necessary for his identification, and 
(b) the amount payable by him and the account on which it is due. 
(2)  The certificate shall be signed by the Collector making it 
1
[or by any officer to 
whom such Collector may, by order  in writing, delegate this duty ], and, save as otherwise 
provided by this Act, shall be conclusive proof of the matters therein stated. 
(3)  The Collector of the other district shall, on receiving the certificate, proceed to 
recover the amount stated therein as if it were an arrear of land­revenue which had accrued 
in his own district. 
4.  Remedy available to person denying liability to pay amount recovered under 
last foregoing section .– (1) When proceedings are taken against a pers on under the last 
foregoing section for the recovery of an amount stated in a certificate, that person may, if he 
denies his liability to pay the amount or any part thereof and pays the same under protest 
made in writing at the time of payment and signed b y him or his agent, institute a suit for the 
re-payment of the amount or the part thereof so paid. 
(2)  A suit under sub­section (1) must be instituted in a Civil Court having 
jurisdiction in the local area in which the office of the Collector who made the certificate is 
situate, and the suit shall be determined in accordance with the law in force at the place 
where the arrear accrued or the liability for the payment of the sum arose. 
(3)  In the suit the plaintiff may, notwithstanding anything in the last fo regoing 
section, but subject to the law in force at the place aforesaid, give evidence with respect to 
any matter stated in the certificate. 
2
[(4) This section shall apply if under this Act as in force as part of the law of India, 
or under any other similar Act forming part of the law of India, proceedings are taken against 
a person in India for the recovery of an amount stated in a certificate made by a Collector in 
Pakistan.] 
5.  Recovery by Collectors of sums recoverable as arrears of revenue by other 
public officers or by local authorities .– Where any sum is recoverable as an arrear of 
land­revenue by any public officer other than a Collector or by any local authority, the 
Collector of the district in which the office of that officer or authority is situa te shall, on the 
request of the officer or authority, proceed to recover the sum as if it were an arrear of 
land­revenue which had accrued in his own district, and may send a certificate of the amount 
to be recovered to the Collector of another district un der the foregoing provisions of this Act 
as if the sum were payable to himself. 
6.  Property liable to sale under this Act.– (1) When the Collector of a district receives 
a certificate under this Act, he may issue a proclamation prohibiting the transfer or charging 
of any immoveable property belonging to the defaulter in the district. 
                                                
1Inserted by the Decentralization Act, 1914 (IV of 1914), published in the Gazette of India, dated: 28 February 1914, pp. 21 -32, 
s. 2 read with the Schedule. 
2Substituted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), published in the Gazette of 
Pakistan (Extraordinary), dated: 8 July 1981, pp. 345 -475, s. 3 read with the Second Schedule. Certain words “a Province of” 
were omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by the President on 7 June 
1960; and, was published in the Gazett e of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the 
Second Schedule: it came into force on 14 October 1955. It was earlier inserted by the Government of India (Adaptation of 
Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with 
the First Schedule. 
(2)  The Collector may at any time, by order in writing, withdraw the proclamation, 
and it shall be deemed to be withdrawn when either the amount stated in the certificate has 
been recovered or the property has been sold for the recovery of that amount. 
(3)  Any private alienation of the property or of any interest of the defaulter 
therein, whether by sale, gift, mortgage or otherwise, made after the issue of the 
proclamation and before the withdrawal thereof shall be void as 
1
[against the 
2
[Government] ] 
and any person who may purchase the property at a sale held for the recovery of the amount 
stated in the certificate. 
(4)  Subject to the foregoing provisions of this section, when  proceedings are 
taken against any immoveable property under this Act for the recovery of an amount stated 
in a certificate, the interests of the defaulter alone therein shall be so proceeded against, and 
no incumbrances created, grants made or contracts e ntered into by him in good faith shall 
be rendered invalid by reason only of proceedings being taken against those interests. 
(5)  A proclamation under this section shall be made by beat of drum or other 
customary method and by the posting of a copy thereof  on a conspicuous place in or near 
the property to which it relates. 
7.  Saving of local laws relating to revenue .– Nothing in the foregoing sections shall 
be construed– 
(a) to impair any security provided by, or affect the provisions of, any other 
enactment for the time being in force for the recovery of land­revenue or of 
sums recoverable as arrears of land­ revenue, or 
(b) to authorise the arrest of any person for the recovery of any tax payable to the 
corporation, commissioner, committee, board, council or person having 
authority over a municipality under any enactment for the time being in force. 
8.  Recovery in 
3
[ 
4
[*  *  *] Pakistan] of certain public demands arising beyond 
5
[ 
6
[*  
*  *] Pakistan].– When this Act has been applied to any local area which is under the 
administration of 
7
[the 
8
[Federal Government] 
9
[* * * *] ] but which is not part of, an arrear of 
land­revenue accruing in that local area, or a sum recoverabl e as an arrear of land­revenu e 
                                                
1Substituted for the words “against the Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, 
published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. 
2Substituted for the word “Crown” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of 1961); made by the Minister 
exercising the functions of President under Ar ticle 2 of the State Arrangements Order, 1959 on 21 January 1961; and, was 
published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 read with the Table: it 
came into force on 23 March 1956. 
3Substituted for the w ords “British India” by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) 
Order, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. 
4The words “the Provinces of” were omitted by the Central Laws (Statute R eform) Ordinance, 1960 (XXI of 1960); assented to 
by the President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -
845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. 
5Substituted for the words “British India” by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) 
Order, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. 
6The words “the Provinces of” were omitted by the Cen tral Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to 
by the President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -
845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. 
7Substituted for the words “the Governor General in Council” by the Government of India (Adaptation of Indian Laws) Order, 
1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. 
8Substituted for the words “Central Government” by the Federal Adaptation of Laws Order, 1975 (P. O. No. 4 of 1975), 
published in the Gazette of Pakistan (Extraordinary), dated: 1 August 1975, pp. 435 -467, Article 2 read with the Table of 
General Adaptations.  
9The words “or the Crown Representative” were omitted by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue 
Recovery Acts) Order, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. 
and payable to a Collector or other public officer or to a local authority in that local area, may 
be recovered under this Act in 
1
[ 
2
[*  *  *] Pakistan]. 
3
[9.  Recovery in Pakistan of land revenues, etc., accruing in Burma.–  * * * *
 * * * * * * * * * * *  * * * *] 
4
[10.  Duty of Collectors to remit moneys collected in certain cases .– Where a 
Collector receives a certificate under this Act from a Collector 
5
[in the other Province ] or a 
Collector in 
6
[India 
7
[* *] ] he shall remit any sum recovered by him by virtue of that certificate 
to that Collector, after deducting his expenses in connection with the matter.] 
8
[11.  Recovery in the Provinces of land­revenue, etc., accruing in an Acceding 
State.– * * * * * * * * * * * * * * *] 
  
                                                
1Substituted for the words “British India” by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) 
Order, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. 
2The words “the Provinces of” were omitted by the Central Laws (Statute  Reform) Ordinance, 1960 (XXI of 1960); assented to 
by the President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -
845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. 
3Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), published in the Gazette of 
Pakistan (Extraordinary), dated: 8 July 1981, pp. 345 -475, s. 3 read with the Second Schedule. It was earlier inserted by the 
Government of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), dated: 1 April 
1937, pp. 75-344, Article 3 read with the First Schedule. 
4Inserted by the Government of India (Adaptation of Indian Laws) Order, 1937, publis hed in the Gazette of India 
(Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. 
5Substituted for the words "of another Province" by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented 
to by the Pr esident on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 
725-845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. 
6Inserted by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) Order, 1947, dated: 10 
December 1947, Article 2 read with the Schedule, item 4. 
7The words "or Burma" were omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), 
published in the Gazette of Pakistan (Extraordinary), dated: 8 July 1981, pp. 345-475, s. 3 read with the Second Schedule. 
8Omitted ibid. It was earlier added by the Revenue Recovery (Amendment) Act, 1950 (LVI of 1950), s. 2. 
THE SCHEDULE 
CERTIFICATE 
[See section 3, sub­section (1)] 
From 
The Collector of 
To 
The Collector of 
Dated the   of  18  . 
The sum of Rs.      is payable on account of  by, son of            , resident 
of          , who is believed (to be at   ) (to have property consisting of at ) in your  
district. 
Subject to the provisions of the Revenue Recovery Act, 1890, the said s um is 
recoverable by you as if it were an arrear of land revenue which had accrued in your 
own district, and you are hereby desired so to recover it and to remit it to my office at 
 
 
A. B., 
 
Collector of