{ "schema_version": "qanun-law-text/1", "id": "punjab-code-134ada1780f52f9a", "title": "REVENUE RECOVERY ACT, 1890", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/UGYFMFRjBzY-", "version": null, "source_snapshot": "2026-08-06T17:02:30Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "b5d98a5a81bc883dc96542da6b3374c03d4a2519901ba822e7faa1c431f59bf9", "source_sha256": "b5d98a5a81bc883dc96542da6b3374c03d4a2519901ba822e7faa1c431f59bf9", "text_version_id": "law:punjab-code-134ada1780f52f9a:sha256:b5d98a5a81bc883dc96542da6b3374c03d4a2519901ba822e7faa1c431f59bf9", "quality_flags": [], "encoding": "UTF-8", "text": "`` \r\n(I of 1890) \r\nCONTENTS \r\n1. Title, extent and commencement \r\n2. Definitions \r\n3. Recovery of public demands by enforcement of process in other districts than \r\nthose in which they become payable \r\n4. Remedy available to person denying liability to pay amount recovere d under \r\nlast foregoing section \r\n5. Recovery by Collectors of sums recoverable as arrears of revenue by ot her \r\npublic officers or by local authorities \r\n6. Property liable to sale under this Act \r\n7. Saving of local laws relating to revenue \r\n8. Recovery in Pakistan of certain public demands arising beyond Pakistan \r\n9. Omitted \r\n 10. Duty of Collectors to remit moneys collected in certain cases \r\n 11. Omitted \r\nTHE SCHEDULE \r\n \r\nTHE REVENUE RECOVERY ACT, 1890 \r\n \r\nTEXT \r\n1\r\nTHE REVENUE RECOVERY ACT, 1890 \r\n(I of 1890) \r\n[15th February, 1890] \r\nAn \r\nAct \r\nto make better provision for recovering certain public demands. \r\nWHEREAS it is expedient to make better provision for recovering certain public \r\ndemands; It is hereby enacted as follows:– \r\n1. Title, extent and commencement .– (1) This Act may be called the Revenue \r\nRecovery Act, 1890. \r\n2\r\n[(2) It extends to the whole of Pakistan.] \r\n3\r\n[(3) * * * * * * * * * * * * * * * * * *] \r\n2. Definitions.– In this Act, unless there is something repugnant in the subject or \r\ncontext,– \r\n4\r\n[(1) “district” * * * * * * * * * * * * * * *] \r\n(2) “Collector” means the chief officer in charge of the land­revenue \r\nadministration of a district: and \r\n(3) “defaulter” means a person from whom an arrear of land­revenue, or a sum \r\nrecoverable as an arrear of land­revenue, is due, and includes a person who \r\nis responsible as surety for the payment of any such arrear or sum. \r\n3. Recovery of public demands by enforcement of process in other districts than \r\nthose in which they become payable .– (1) Where an arrear of land­revenue, or a \r\nsum­recoverable as an arrear of land­revenue, is payable to a Collector by a defaulter being \r\nor h aving property in a district other than that in which the arrear accrued or the sum is \r\n \r\n1This Act was published in the Gazette of India, dated: 15 February 1890, pp. 1 -2. For Statement of Objects and Reasons, see \r\nGazette of India, 1887, Part V, p. 128; for Report of the Select Committee, see ibid., 1890, Part V, p. 11; and for Proceedings in \r\nCouncil, see ibid., 1887, Part VI, pp. 66 and 67, and ibid., 1890, Part VI, pp. 7 and 12. \r\nIt was extended to the State of Bahawalpur by the Bahawalpur (Extension of Laws) Order, 1952 (G. G. O. 2 of 1952), published \r\nin the Gazette of India, dated: 28 March 1952, Article 2(6). It was also extended to Khairpur State, subject to certain \r\nmodification by the Khairpur (Federal Laws) (Second Extension) Order, 1953 (G. G. O.14 of 1953), published in the Gazette of \r\nIndia, dated: 10 July 1953, Article 2(5). It was also extended to the Baluchistan States Union in respect of proceedings under \r\ncertain specified laws by the Baluchistan States Union (Federal Laws) (Second Extension) Order, 1953 (G. G. O. 18 of 1953), \r\npublished in the Gazette of India, dated: 15 August 1953, Article 2(4). \r\n2Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by the President on 7 June \r\n1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the \r\nSecond Schedule: it came into force on 14 October 1955. It was earlier substituted by the Federal Laws (Revision and \r\nDeclaration) Act, 1951 (XXVI of 1951), published in the Gazette of Pakistan (Extraordinary), dated: 12 May 1951, pp. 340 -388, \r\ns. 4 read with Third Schedule. It was earlier substituted by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue \r\nRecovery Acts) Order, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. The word “and” at the end of \r\nthis sub section was repealed by the Repealing and Amending Act, 1914 (X of 1914), published in the Gazette o f India, dated: \r\n21 March 1914, pp. 47-59, s. 3 read with the Second Schedule. \r\n3Repealed by the Repealing and Amending Act, 1914 (X of 1914), published in the Gazette of India, dated: 21 March 1914, pp. \r\n47-59, s. 3 read with the Second Schedule. \r\n4Omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. No. 4 of 1949), published in the Gazette of \r\nPakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read with the Schedule. \r\npayable, the Collector may send to the Collector of that other district a certificate in the form \r\nas nearly as may be of the schedule, stating– \r\n(a) the name of the defaulter and such other particulars as may be \r\nnecessary for his identification, and \r\n(b) the amount payable by him and the account on which it is due. \r\n(2) The certificate shall be signed by the Collector making it \r\n1\r\n[or by any officer to \r\nwhom such Collector may, by order in writing, delegate this duty ], and, save as otherwise \r\nprovided by this Act, shall be conclusive proof of the matters therein stated. \r\n(3) The Collector of the other district shall, on receiving the certificate, proceed to \r\nrecover the amount stated therein as if it were an arrear of land­revenue which had accrued \r\nin his own district. \r\n4. Remedy available to person denying liability to pay amount recovered under \r\nlast foregoing section .– (1) When proceedings are taken against a pers on under the last \r\nforegoing section for the recovery of an amount stated in a certificate, that person may, if he \r\ndenies his liability to pay the amount or any part thereof and pays the same under protest \r\nmade in writing at the time of payment and signed b y him or his agent, institute a suit for the \r\nre-payment of the amount or the part thereof so paid. \r\n(2) A suit under sub­section (1) must be instituted in a Civil Court having \r\njurisdiction in the local area in which the office of the Collector who made the certificate is \r\nsituate, and the suit shall be determined in accordance with the law in force at the place \r\nwhere the arrear accrued or the liability for the payment of the sum arose. \r\n(3) In the suit the plaintiff may, notwithstanding anything in the last fo regoing \r\nsection, but subject to the law in force at the place aforesaid, give evidence with respect to \r\nany matter stated in the certificate. \r\n2\r\n[(4) This section shall apply if under this Act as in force as part of the law of India, \r\nor under any other similar Act forming part of the law of India, proceedings are taken against \r\na person in India for the recovery of an amount stated in a certificate made by a Collector in \r\nPakistan.] \r\n5. Recovery by Collectors of sums recoverable as arrears of revenue by other \r\npublic officers or by local authorities .– Where any sum is recoverable as an arrear of \r\nland­revenue by any public officer other than a Collector or by any local authority, the \r\nCollector of the district in which the office of that officer or authority is situa te shall, on the \r\nrequest of the officer or authority, proceed to recover the sum as if it were an arrear of \r\nland­revenue which had accrued in his own district, and may send a certificate of the amount \r\nto be recovered to the Collector of another district un der the foregoing provisions of this Act \r\nas if the sum were payable to himself. \r\n6. Property liable to sale under this Act.– (1) When the Collector of a district receives \r\na certificate under this Act, he may issue a proclamation prohibiting the transfer or charging \r\nof any immoveable property belonging to the defaulter in the district. \r\n \r\n1Inserted by the Decentralization Act, 1914 (IV of 1914), published in the Gazette of India, dated: 28 February 1914, pp. 21 -32, \r\ns. 2 read with the Schedule. \r\n2Substituted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), published in the Gazette of \r\nPakistan (Extraordinary), dated: 8 July 1981, pp. 345 -475, s. 3 read with the Second Schedule. Certain words “a Province of” \r\nwere omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by the President on 7 June \r\n1960; and, was published in the Gazett e of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the \r\nSecond Schedule: it came into force on 14 October 1955. It was earlier inserted by the Government of India (Adaptation of \r\nIndian Laws) Order, 1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with \r\nthe First Schedule. \r\n(2) The Collector may at any time, by order in writing, withdraw the proclamation, \r\nand it shall be deemed to be withdrawn when either the amount stated in the certificate has \r\nbeen recovered or the property has been sold for the recovery of that amount. \r\n(3) Any private alienation of the property or of any interest of the defaulter \r\ntherein, whether by sale, gift, mortgage or otherwise, made after the issue of the \r\nproclamation and before the withdrawal thereof shall be void as \r\n1\r\n[against the \r\n2\r\n[Government] ] \r\nand any person who may purchase the property at a sale held for the recovery of the amount \r\nstated in the certificate. \r\n(4) Subject to the foregoing provisions of this section, when proceedings are \r\ntaken against any immoveable property under this Act for the recovery of an amount stated \r\nin a certificate, the interests of the defaulter alone therein shall be so proceeded against, and \r\nno incumbrances created, grants made or contracts e ntered into by him in good faith shall \r\nbe rendered invalid by reason only of proceedings being taken against those interests. \r\n(5) A proclamation under this section shall be made by beat of drum or other \r\ncustomary method and by the posting of a copy thereof on a conspicuous place in or near \r\nthe property to which it relates. \r\n7. Saving of local laws relating to revenue .– Nothing in the foregoing sections shall \r\nbe construed– \r\n(a) to impair any security provided by, or affect the provisions of, any other \r\nenactment for the time being in force for the recovery of land­revenue or of \r\nsums recoverable as arrears of land­ revenue, or \r\n(b) to authorise the arrest of any person for the recovery of any tax payable to the \r\ncorporation, commissioner, committee, board, council or person having \r\nauthority over a municipality under any enactment for the time being in force. \r\n8. Recovery in \r\n3\r\n[ \r\n4\r\n[* * *] Pakistan] of certain public demands arising beyond \r\n5\r\n[ \r\n6\r\n[* \r\n* *] Pakistan].– When this Act has been applied to any local area which is under the \r\nadministration of \r\n7\r\n[the \r\n8\r\n[Federal Government] \r\n9\r\n[* * * *] ] but which is not part of, an arrear of \r\nland­revenue accruing in that local area, or a sum recoverabl e as an arrear of land­revenu e \r\n \r\n1Substituted for the words “against the Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, \r\npublished in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n2Substituted for the word “Crown” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of 1961); made by the Minister \r\nexercising the functions of President under Ar ticle 2 of the State Arrangements Order, 1959 on 21 January 1961; and, was \r\npublished in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 read with the Table: it \r\ncame into force on 23 March 1956. \r\n3Substituted for the w ords “British India” by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) \r\nOrder, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. \r\n4The words “the Provinces of” were omitted by the Central Laws (Statute R eform) Ordinance, 1960 (XXI of 1960); assented to \r\nby the President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -\r\n845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\n5Substituted for the words “British India” by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) \r\nOrder, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. \r\n6The words “the Provinces of” were omitted by the Cen tral Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to \r\nby the President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -\r\n845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\n7Substituted for the words “the Governor General in Council” by the Government of India (Adaptation of Indian Laws) Order, \r\n1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n8Substituted for the words “Central Government” by the Federal Adaptation of Laws Order, 1975 (P. O. No. 4 of 1975), \r\npublished in the Gazette of Pakistan (Extraordinary), dated: 1 August 1975, pp. 435 -467, Article 2 read with the Table of \r\nGeneral Adaptations. \r\n9The words “or the Crown Representative” were omitted by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue \r\nRecovery Acts) Order, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. \r\nand payable to a Collector or other public officer or to a local authority in that local area, may \r\nbe recovered under this Act in \r\n1\r\n[ \r\n2\r\n[* * *] Pakistan]. \r\n3\r\n[9. Recovery in Pakistan of land revenues, etc., accruing in Burma.– * * * *\r\n * * * * * * * * * * * * * * *] \r\n4\r\n[10. Duty of Collectors to remit moneys collected in certain cases .– Where a \r\nCollector receives a certificate under this Act from a Collector \r\n5\r\n[in the other Province ] or a \r\nCollector in \r\n6\r\n[India \r\n7\r\n[* *] ] he shall remit any sum recovered by him by virtue of that certificate \r\nto that Collector, after deducting his expenses in connection with the matter.] \r\n8\r\n[11. Recovery in the Provinces of land­revenue, etc., accruing in an Acceding \r\nState.– * * * * * * * * * * * * * * *] \r\n \r\n \r\n1Substituted for the words “British India” by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) \r\nOrder, 1947, dated: 10 December 1947, Article 2 read with the Schedule, item 4. \r\n2The words “the Provinces of” were omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to \r\nby the President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -\r\n845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\n3Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), published in the Gazette of \r\nPakistan (Extraordinary), dated: 8 July 1981, pp. 345 -475, s. 3 read with the Second Schedule. It was earlier inserted by the \r\nGovernment of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), dated: 1 April \r\n1937, pp. 75-344, Article 3 read with the First Schedule. \r\n4Inserted by the Government of India (Adaptation of Indian Laws) Order, 1937, publis hed in the Gazette of India \r\n(Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n5Substituted for the words \"of another Province\" by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented \r\nto by the Pr esident on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. \r\n725-845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\n6Inserted by the Pakistan (Adaptation of Income -tax, Profits Tax and Revenue Recovery Acts) Order, 1947, dated: 10 \r\nDecember 1947, Article 2 read with the Schedule, item 4. \r\n7The words \"or Burma\" were omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), \r\npublished in the Gazette of Pakistan (Extraordinary), dated: 8 July 1981, pp. 345-475, s. 3 read with the Second Schedule. \r\n8Omitted ibid. It was earlier added by the Revenue Recovery (Amendment) Act, 1950 (LVI of 1950), s. 2. \r\nTHE SCHEDULE \r\nCERTIFICATE \r\n[See section 3, sub­section (1)] \r\nFrom \r\nThe Collector of \r\nTo \r\nThe Collector of \r\nDated the of 18 . \r\nThe sum of Rs. is payable on account of by, son of , resident \r\nof , who is believed (to be at ) (to have property consisting of at ) in your \r\ndistrict. \r\nSubject to the provisions of the Revenue Recovery Act, 1890, the said s um is \r\nrecoverable by you as if it were an arrear of land revenue which had accrued in your \r\nown district, and you are hereby desired so to recover it and to remit it to my office at \r\n \r\n \r\nA. 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