Section 64 of PLRA : Section 64: Rules To Regulate Collection, Remission And Suspension Of Land-Revenue

Explanation using Example

Imagine a farmer, Mr. Singh, who owns agricultural land in Punjab. The government has assigned the land-revenue collection rights of this land to a local educational trust as a source of funding. Under Section 64(1) of The Punjab Land-Revenue Act, 1887, the Financial Commissioner has established rules that allow the trust to collect the land-revenue directly from Mr. Singh, provided certain conditions are met, such as timely payment and accurate record-keeping.

However, if the trust does not collect the revenue themselves and the Revenue Officer does it on their behalf, a certain percentage will be deducted from the collected amount to cover the collection costs. This is in accordance with Section 64(2). Let's say the prescribed deduction rate is 5%, so if Mr. Singh pays ₹10,000 as land-revenue, the trust will receive ₹9,500 after the Revenue Officer's collection fee is deducted.

In another scenario, if Mr. Singh fails to pay the land-revenue and the trust decides to sue him for the arrears, they must first obtain a special authorization document from the Collector, as mandated by Section 64(3). Without this document, their lawsuit will not be accepted in court.