Sec.1 -- Provisions of the Limitation Act is not applicable to the revenue recovery proceedings pending before the Collector. [New Kerala Chits & Trades Vs. Ajit Gangadhur Shanbhag. 1999(1) KLJ (N.O.C)8. K.A. Mohamed Shafi, J
Sec. 7 - Act does not operate to cast fresh liability on any person. Notice is the most important pre-condition to be observed. Proceedings initiated without complying with the preconditions is not sustainable. [ Abdulla Kunhi vs Kerala State Civil Supplies Corporation. 2001(1) KLT 631. M.Ramachandran (J)]
Sec. 36 - Attachment is to be brought into effect by affixing notice thereof in a conspicuos part of the property and by serving copy on the defaulter - No notice on the occupier - Revenue Authorities forcing 82 year old to take refuge under her relatives - Act does not contemplate such a procedure - Direction issued to re-deliver possession. [ K.P.Janaki Amma vs State of Kerala. O.P.No. 13426 of 2000. Dated 19th February, 2001. M.R.Hariharan Nair (J)]
Gratuity is not exempt from attainment under the Act - Restrictions to attachment of salary or allowance or debt as provided in Sec. 60 C.P.C.only applies .[Joseph vs Dy.Tahasildar. 2001(1) KLT 192. K.A.Abdul Gafoor (J)]
On account of the non-execution of agreement the Government
has sustained loss - The amount can be recovered under the Revenue Recovery Act.
[N.K.Sudharsanan vs Divisional Forest Officer. OP.No.
10276 of 1992 . dt 28-5-1999. C.S.Rajan (J)]
Sec. 54 Proviso - A proceeding to set aside a sale, is under Sec. 53 a
collateral independenat one and is of quasi judicial nature . Sale can be set
aside only after issuing notice to the auction purchaser. [Captain.E.N.
vs District Collector. 11999(2) KLJ 37 = 1999(2) KLT 547. AR.Lakshmanan (Ag.CJ)
& S.Sankarasubban(J)]
Sec. 65 - Defaulter cannot escape and arrest by pleading that he has no means to discharge the debt. Evasion of payment alone is sufficient justification for initiating proceedings under the Act. [T.P.Aboo vs District Collector and ors. 2001(1) KLJ 461 = 2001 (1) KLT 843. M.Ramachandran (J)]