Section 73 of PLRA : Section 73: Annulment Of Assessment Of Estate Or Holding

Explanation using Example

Imagine a farmer, Mr. Singh, owns a piece of land in Punjab on which he grows crops. The government has imposed a land-revenue on his estate, which he is required to pay annually. However, due to a series of bad harvests, Mr. Singh has been unable to pay the land-revenue for over a month, creating an arrear.

Despite the government's initial efforts to recover the arrear through usual processes such as issuing a demand notice, the arrears remain unpaid. Consequently, the Financial Commissioner decides that these methods are insufficient and invokes Section 73(1) of the Punjab Land-Revenue Act, 1887, ordering the annulment of the current assessment of Mr. Singh's estate.

Under Section 73(3), the Collector, with the Financial Commissioner's approval, opts to manage Mr. Singh's land directly for a period not exceeding fifteen years, ai...

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