The Bengal Land Revenue Sales Act, 1859

THE BENGAL LAND REVENUE SALES ACT, 1859

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Section 11 — Separation of shares consisting of specific portions of land, by the opening of a separate account

THE BENGAL LAND REVENUE SALES ACT, 1859 ____________ ARRANGEMENT OF SECTIONS. ____________ S ECTIONS. In Sylhet, personal property of defaulters may in the first instance be distrained and sold. Proviso in the case of certain descriptions of arrears. 11.Separation of shares consisting of specific portions of land, by the opening of a separate account. Jurisdiction of Civil Courts in suits to annul sales. Effects of annulment by decree of Court of sales under this Act.

36. Suit brought to oust a purchaser on the ground that the purchase was made for another

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Suit brought to oust a purchaser on the ground that the purchase was made for another person, to be dismissen. Rights of a purchaser of a permanently settled estate sold for its own arrears. Suit for the cancelment of the registry of a tenure or farm. Rights of a purchaser of an estate not permanently settled sold for its own arrears. Rights of a purchaser being a sharer in any estate. And of a purchaser of an estate not sold for its own arrears.

THE BENGAL LAND REVENUE SALES ACT, 1859

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THE BENGAL LAND REVENUE SALES ACT, 1859 ACT NO . P ASSED BY THE LEGISLATIVE C OUNCIL OF INDIA. (Received the assent of the Govenor Geneml on the 4th May 1859.) An Act to improve the law relating to sales of Land for arrears of Revenue in the Lower Provinces under the Bengal Presidency. W HEREAS it is expedient to discontinue the practice of obtaining the previous sanction of the Board of Revenue to sales of estates for arrears of revenue, or other demands of Government, in the province of Cuttack: and whereas it is just that a person having a lien upon an estate, and paying the money necessary to protect it from sale for arrears of revenue, should be reasonably secured: and whereas it is expedient to afford sharers in estates, who duly pay their shares of the Sudder jumma of their estates, easy means of protecting their shares from sale by reason of the default of their co-sharers: and whereas it is expedient to afford landholders, particularly absentees, facilities in guarding against the accidental sale of their estates for arrears of revenue by reason of the neglect or fraud of their agents: and whereas it is expedient to provide for the voluntary registration of dependent talooks existing at the time of settlement: and whereas it is expedient to protect the holders of registered under-tenures created since the settlement, and not resumable by the grantors or their representatives, from loss by the avoidance of their tenures on the occasion of a sale of the superior estate for arrears of public revenue, when the arrears can be realized by such sale: and to give absolute security to such tenures by special registry, when shown to be held at rents sufficient for the security of the revenue : and it is therefore proper for the above and other purposes, to improve the law relating to sales of land for arrears of revenue in the Provinces of Bengal, Behar and Orissa: It is enacted as follows :— I. 1818 (relating to collection of the public revenue from proprietors and farmers of land in the District of Cuttack, &c) is hereby repealed; and from the date of the passing of this law, Act I of 1845 (regarding sales of land for arrears of revenue), except in so far as it repeals other laws, and except in regard to sales made or advertised, to arrears and other demands realizable, and to suits commenced and acts done, under authority thereof—shall cease to have effect in the Lower Provinces of Bengal. What is an arrear of revenue.—If the whole or a portion of a kist or instalment of any month of the era according to which the settlement and kistbundee of any mehal have been regulated, be unpaid on the first of the following month of such era, the sum so remaining unpaid shall be considered an arrear of revenue. Latest day of payment.—Upon the promulgation of this Act, the Board of Revenue at Calcutta shall determine upon what dates all arrears of revenue and all demands which, by the Regulations and Acts in force, are directed to be realized in the same manner as arrears of revenue, shall be paid up in each district under their jurisdiction, in default of which payment the estates ill arrear in those districts, except as hereinafter provided, shall be sold at public auction to the highest bidder.

IV. In Sylhet, personal property of defaulters may in the first instance be distrained and sold.—

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In Sylhet, personal property of defaulters may in the first instance be distrained and sold.— Provided that in the district of Sylhet, the Collector may be authorized by the Board of Revenue to proceed in the first instance by the distress and sale of the personal property of defaulters, instead of by the sale of their estates. Proviso in the case of certain descriptions of arrears.—Provided always that no estate, and no share or interest in any estate, shall be sold for the recovery of arrears or demands of the descriptions mentioned below, otherwise than after a notification in the language of the district specifying the nature and amount of the arrear or demand, and the latest date on which payment thereof shall be received, shall have been affixed for a period of not less than fifteen clear days preceding the date fixed for payment according to Section III of this Act, in the Office of the Collector or other Officer duly authorized to hold sales under this Act, in the Court of the Judge within whose jurisdiction the land advertised lies, and in the Moonsiff’s Court and Police thannah of the division in which the estate or share of an estate to which the notification relates is situated; or is the estate or share of an estate be situated within the jurisdiction of more than one Moonsiff’s Court or Police Thannah, in some one or more of such Courts or Thannas ; and also at the cutcherry of the malgoozar or owner of the estate or share of an estate, or at some conspicuous place upon the estate or share of an estate, the same to be certified by the peon or other person employed for the purpose. Arrears due on account of estates other than that to be sold. Notifications of sale to be issued, and no tender after latest day of payment to stop the sale.—The Collector or other Officer duly authorized to hold sales under this Act shall, as soon as possible after the latest day of payment fixed in the manner prescribed in Section III of this Act, issue notifications in the language of the district, to be affixed in his own Office and in the Court of the Judge of the district, specifying the estates or shares of estates which will be sold as aforesaid, and the day on which the sale of the same will commence, which day shall not be less than fifteen or more than thirty clear days from the date of affixing the notification in the Office of the Collector or other Officer as aforesaid. And if the Government revenue of any estate or share: of an estate to be sold, exceed the sum of five hundred Rupees, a notification of the sale of such estate or share of an estate shall be published in the official Gazette. Except as hereinafter provided, all estates or shares of estates so specific shall, on the day notified for sale, or on the day or days following, be put up to public auction by and in the presence of the Collector or other Officer as aforesaid, and shall be sold to the highest bidder.

VIII. Claims against Government held by a defaulter not to invalidate a sale.—No claim to

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Claims against Government held by a defaulter not to invalidate a sale.—No claim to abatement or remission of revenue, unless the same shall have been allowed by the authority of Government, and no private demand or cause of action whatever, held or supposed to be held by any defaulter against Government, shall bar or render void or voidable a sale under this Act; nor shall the plea that money belonging to the defaulter, and sufficient to pay the arrear of revenue due, was in the Collector's hands, bar or render void or voidable a sale under this Act, unless such money stand in the defaulter's name alone and without dispute, and unless, after application in due time made by the defaulter, or after the written agreement provided for in Section XV of this Act, the Collector shall have neglected, or refused on insufficient grounds, to transfer it in payment of the arrear of revenue due. And if the person so depositing, whose money shall have been credited as aforesaid, shall prove before a competent Civil Court that the deposit was made in order to protect an interest of the said person, which would have been endangered or damaged by the sale, or which he believed in good faith would have been endangered or damaged by the sale, he shall be entitled to recover the amount of the deposit, with or without interest as the Court may determine, from the defaulting proprietor, And if the party so depositing, whose money shall have been credited as aforesaid, shall prove before such a Court that the deposit was necessary in order to protect any lien he had on the estate or share or part thereof, the amount so credited shall be added to the amount of the original lien. Separation of sharesheld in common, by the opening of a separate account.—When a recorded sharer of a joint estate, held in common tenancy, desires to pay his shares of the government revenue separately, he may submit to the Collector a written application to that effect. The application must contain a specification of the share held in the estate by the applicant. The date on which the collector his sanction to the opening of a separate account, shall be held to be that from which the separate liabilities of the share of the applicant commence. Separation of shares consisting of specific portions of land, by the opening of a separate account.—When a recorded sharer of a joint estate, whose share consists of a specific portion of the land of the estate, desires to pay his share of the Government revenue separately, he may submit to the Collector a written application to that effect.

to the opening of a separate account, shall be held to be that from which the separate liabilities of the

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to the opening of a separate account, shall be held to be that from which the separate liabilities of the share of the applicant commence. If objection be made, parties to be referred to the Civil Court.—If any recorded proprietor of the estate, whether the same be held in common tenancy or otherwise, object that the applicant has no right to the share claimed by him, or that his interest in the estate is less or other than that claimed by him, or if the application be in respect of a specific portion of the land of an estate, that the amount of sudder jumma stated by the applicant to have been heretofore paid on account of such portion of land, is not the amount which has been recognized by the other sharers as the jumma thereof, the Collector shall refer the parties to the Civil Court, and shall suspend proceedings until the question at issue is judicially determined. Sale of separate shares.— Whenever the Collector shall have ordered a separate account or accounts to be kept for one or more shares, if the estate shall become liable to sale for arrears of revenue, the Collector or other Officer as aforesaid in the first place shall put up to sale only that share or those shares of the estate from which, according to the separate accounts, an arrear of revenue may be due. In all such cases notice of the intention of excluding the share or shares from which no arrear is due shall be given in the advertisement of sale prescribed in Section VI of this Act. The share or shares sold, together with the share or shares excluded from the sale, shall continue to constitute one integral estate, the share or shares sold being charged with the separate portion or the aggregate of the several separate portions of jumma assigned thereto. Entire estate may be sold under certain conditions.—If in any case of sale held according to the provisions of the last preceding Section, the highest offer for the share exposed to sale shall not equal the amount of arrear due thereupon to the date of sale the Collector or other Officer as aforesaid shall stop the sale, and shall declare that the entire estate will be put up to sale for arrear of revenue at a future date, unless the other recorded sharer or sharers, or one or more of them, shall within ten days purchase the share in arrear by paying to Government the whole arrear due from such share.

XVII. Estates under Court of Wards or under attachment—No estate shall be liable to sale for the

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Estates under Court of Wards or under attachment—No estate shall be liable to sale for the recovery of arrears which have accrued during the period of its being. under the of the Court of Wards; and no estate the sole property of a minor or minors and descended to him or them by the regular course of inheritance duly notified to the Collector for the information of the Court of Wards, but of which .the Court of Wards has not assumed the management under Regulation VI. And no estate held under attachment by the revenue authorities otherwise than by order of a judicial authority, shall be liable to sale for arrears accruing whilst it was so held under attachment. And no estate held under attachment or managed by a Revenue Officer, in pursuance of an order of a judicial authority, shall be liable to sale for the recovery of arrears of revenue accruing during the period of such attachment or management until after the end of the year in which such arrears accrued. Estates may be specially exempted from sale.—It shall be competent to the Collector or other Officer as aforesaid, at any time before the sale of an estate or share of an estate shall have commenced, to exempt such estate or share from sale ; and in like manner it shall be competent to the Commissioner of Revenue, at any time before the sale of an estate or share of an estate shall have commenced, to exempt such estate or share from sale, by a special order to the Collector or other Officer as aforesaid to that effect in each case; and no such sale shall be legal if held after· the receipt of such order of exemption. Order of selling.—On the day of sale fixed according to Section VI of this Act sales shall proceed in regular order ; the estate to be sold bearing the lowest number on the towjee or register in use in the Collector’s Office of the district being put up first, and so on, in regular sequence; and it shall not be lawful for the Collector or other Officer as aforesaid to put up any estate out of its regular order by number, except where it may be necessary to do so 011 default of deposit, as provided in Section XXII of this Act. Deposit oil account of purchase money.—The party who shall be declared the purchaser of an estate or share of an estate at any such public sale as aforesaid, shall be required to deposit or immediately or as soon after the conclusion of the sale of the estate at share as the Collector or other Officer as aforesaid may think necessary, either in cash Bank of Bengal Notes or Post Bills or Government Securities to be valued at the market rate of the day, duly endorsed, twenty percent on the 7

amount of his bid and in default of such deposit, the estate or share shall forthwith be put up again and

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amount of his bid and in default of such deposit, the estate or share shall forthwith be put up again and sold. Full payment of purchase money.—The full amount of purchase money shall be made good by the purchaser before sunset of the thirtieth day from that on which the sale of the estate or share of all estate bought by him took place, reckoning that day as one of the thirty ; or if the thirtieth day be a Sunday Or other close holiday, then on the first office day after the thirtieth: and in default of payment within the prescribed period as aforesaid, the deposit shall be forfeited to Government, the estate or share shall be resold, and the defaulting purchaser shall forfeit all claim to the estate or share, or to any part of the sum for which it may subsequently be sold. Re-sale.—When default is made in the payment of purchase money a notification of the intended re-sale shall be published for the period and in the manner prescribed in Section VI of this Act, but such notification shall not be published until the expiration of three clear days after the day on which the default shall have occurred ; and if the Payment or tender of payment of the arrear on account of which the estate or share was first sold, and of any arrear which may have subsequently become : due shall be made by or on behalf of the proprietor of the estate or share before sunset of the third day, the issue of the notification of re-sale shall be stayed. Provided that if default of payment of purchase money shall occur more than once, the amount to be recovered from the defaulting bidders shall be the difference between the highest bid and the proceeds of the sale eventually consummated, which amount may be levied in manner aforesaid from any of the defaulting bidders to the extent of the amount by which his bid exceeds the amount realized. Appeals.—It shall be lawful for the Commissioner of Revenue to receive an appeal against may sale made under this Act, if preferred to him on or before the fifteenth day from the date of sale, reckoning as in Section XXIII, or if preferred to the Collector or other Officer as aforesaid for transmission to the Commissioner, on or before the tenth day from the day of sale, and not otherwise; and the Commissioner shall be competent in every case of appeal so preferred to annul any sale of an estate or share of an estate made under this Act, which shall appear to him not to have been conducted according to the provisions of this Act, awarding at compensation for his loss, if the sale shall have been occasioned by neglect of the proprietor, such compensation not to exceed the interest, at the highest rate of the current Government Securities of its being retained in the Collector’s Office ; and the order of the Commissioner shall in such cases be final. Annulment of sale in special cases.—It shall be competent to the Commissioner of Revenue, on the ground of hardship or injustice, to suspend the passing of final orders in any case of appeal from a sale, and to represent the case to the Board of Revenue, who, if they see cause, may recommend to the local Government to annul the sale ; and the local Government in any such case may annul the sale and cause the estate or share of an estate to be restored to the proprietor on such conditions as may appear equitable and proper.

XXVIII. Certificate of sales.—Immediately upon a sale becoming final and conclusive, the Collector

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Certificate of sales.—Immediately upon a sale becoming final and conclusive, the Collector or other Officer as aforesaid shall give to the purchaser a certificate of title in the form prescribed in Schedule A annexed to this Act. And the said certificate shall be deemed in any Court of Justice sufficient evidence of the title to the estate or share of an estate sold being vested in the person or persons named from the date specified ; and the Collector shall also notify such transfer by written proclamation in his own Officer and in the Courts of the Moonsiffs and Police Thannahs within whose jurisdiction any part of the estate or share sold shall be situated. Delivery of possession.—The Collector or other Officer as aforesaid shall order delivery of possession of the estate or share purchased to be made by removing any person who may refuse to vacate the same, and by proclamation to the occupants of the property by beat of drum or in such other mode as may be customary, at some convenient place or places; and by affixing a copy of the certificate at the Mal cutchery or in some conspicuous place of the estate or share of an estate purchased. Application of purchase money.—The Collector shall apply the purchase money first to the liquidation of all arrears due upon the latest day of payment from the estate or share of an estate sold; and secondly to the liquidation of all outstanding demands debited to the estate or share of an estate in the public accounts of the District; holding the residue, if any, in deposit on account of the late recorded proprietor or proprietors of the estate share of an estate sold or their heirs or representatives to be paid to his or their receipt on demand in the manner following : to wit, in shares proportioned to their recorded interest in the estate or share of an estate sold, if such distinction of shares were recorded, or if not, then as an aggregate sum to the whole body of proprietors upon their joint receipt. Notification of annulment of sale.—The annulment by a Commissioner or by Government of a sale made under this Act shall be publicly notified by the Collector or other Officer as aforesaid, in the same manner as the becoming final and conclusive of sales is required to be notified by Section XXVIII of this Act; and the amount of deposit and balance of purchase money shall be forthwith returned to the purchaser with interest thereon at the highest rates of the current public Securities; which shall be paid by the Government, unless the proprietor shall have become liable for the same under the provisions of Section XXV or Section XXVI of this Act. Jurisdiction of Civil Courts in suits to annul sales.—No sale for arrears of revenue or other demands realizable in the same manner as arrears of revenue are realizable made after the passing of this Act, shall be annulled by a Court of Justice, except upon the ground of its having been made contrary to the provisions of this Act, and then only on proof that the plaintiff has sustained substantial injury by reason of the irregularity complained of: and no such sale shall be annulled upon such ground, unless such ground shall have been declared and specified in an appeal made to the Commissioner under Section XXV of this Act: and no suit to annul a sale made under this Act shall be received by any Court of Justice unless it shall be instituted within one year from the date of the sale becoming final and conclusive as provided in Section XXVII of this Act: and no person shall be entitled to contest the legality of a sale, after having received any portion of the purchase money.

XXXIV. Effects of annulment by decree of Courts of sales under this Act.—If a sale made under

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Effects of annulment by decree of Courts of sales under this Act.—If a sale made under this Act be annulled by a final decree of a Civil Court application for the execution of such decree shall be made within six months after the date thereof, otherwise the party in whose favor such decree was passed shall lose all benefit therefrom. And if such party shall neglect to pay any amount so recoverable, within six months from the date of such final decree, he shall lose all benefit therefrom. If sale annulled, purchase money to be refunded.—In the event of a sale being annulled by a final decree of a Court of Justice, and the former proprietor being restored to possession, the purchase money shall be refunded to the purchaser by Government, together with interest at the highest rate of the current public securities. Suit brought to oust a purchaser on the ground that the purchase was made for another person, to be dismissed.—Any suit brought to oust the certified purchaser as aforesaid on the ground that the purchase was made on behalf of another person not the certified purchaser, or on behalf partly of himself and partly of another person, though by agreement the name of the certified purchaser was used, shall be dismissed with costs. Leases of lands whereon dwelling houses, manufactories, or other permanent buildings have been erected, or whereon gardens, plantations, tanks, wells, canals, places of worship, or burning or burying grounds have been made, or wherein mines have been sunk. And such a purchaser as is aforesaid shall be entitled to proceed in the manner prescribed by any law for the time being in force for the enhancement of the rent of any land coming within the fourth class of exceptions above made, if he can prove the same to have been held at what was originally an unfair rent, and if the same shall not have been held at a fixed rent, equal to the rent of good arable land, for a term exceeding twelve years; but not otherwise.

XXXVIII. Registration of talook daree tenures created after settlement and held for terms of

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Registration of talook daree tenures created after settlement and held for terms of years.—The following rules for the registration of talookdaree and other similar tenure created since the time of settlement, and held immediately of the proprietors of estates, and of farms for terms of years so held, shall be observed. Common registry shall secure such tenures and farms against any auction purchaser at a sale for arrears of revenue except the Government. Special registry shall secure such tenures and farms against any auction purchaser at a sale for arrears of revenue including the Government. Application for registry.—The holder of any talookdaree, other similar tenure, such as is described in Section XXXVIII of this Act, desirous of registering it, shall apply by petition to the Collector of the District to which the estate belongs. The date of the deed constituting the tenure, or the date when the tenure was created. The name of the proprietor who created the tenure.

XLII. Procedure on application for special registry.—When the application is for special registry,

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Procedure on application for special registry.—When the application is for special registry, the Collector shall serve and issue the notices prescribed in the last proceeding Section. Registration of old tenures.—Tenures of the first and second exceptional classes in Section XXXVII may be registered, at the option of the holders; and when so registered shall be entered only in the special register. Application for such registry shall contain the particulars specified in Section XL so far as the same are ascertainable, and notices shall be served and issued in the manner prescribed in Section XLI. If within the limited time no objection is made by any recorded proprietor or by any party interested not being a proprietor, the Collector shall make such enquiries as may be necessary to satisfied him as to the validity of the tenure; and if the result be to satisfy him that the tenure is valid, he shall report the case to the Commissioner, who, if also satisfied that the tenure is valid, shall direct it to be entered in the special register; otherwise the application for registry shall be rejected. Time for application for registry of tenures and farms.—Application for registry existing tenures and farms must be made within three years after the passing of this Act Application for the registry of tenures created after the passing of this Act must be made within three months from the date of the deed constituting the tenure. Expenses of measurement, survey, or local enquiry.—The actual expenses of any measurement, survey, or local enquiry made under Sections XLII and XLIV of this Act, shall be borne by the party who applies for the registry of his tenure or farm; and such party may be required by the Collector from time to time to make such advances on this account as he may consider necessary.

XLVIII. Suit for the cancelment of the registry of a tenure or farm.— Subject to the general law

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Suit for the cancelment of the registry of a tenure or farm.— Subject to the general law of limitation, any person thinking himself wronged by the registry of a tenure or farm, may file a suit for the cancelment of the same. Proceedings of Revenue Authorities in the registration of tenures.—In the execution of their functions in the registration of tenures and farms under this Act, all subordinate Revenue Authorities shall proceed in accordance with the general instructions which they may receive from the superior Revenue Authorities to whom they are subordinate, and from the local Government; and all orders passed under the Sections aforesaid shall be open to appeal in usual course. The order of a Commissioner for the special registry of a tenure under the provisions of this Act, shall be open at any time within one year from the date of registry to revision by the Board of Revenue or the local Government, on the ground of the Government Revenue not having been sufficiently secured or of the invalidity of the tenure, as the case may be. Effect of entry in the special register.—Entry in the special register shall be an effectual protection of the tenure or farm so registered, unless in a suit instituted by Government in a Civil Court within the period allowed for suits for the recovery of the public revenue a decree be passed pronouncing the registration to have been obtained by fraud, to the injury of the Government revenue. Provided that a tenure or farm in the hands of a bond fide purchaser for value shall not be avoided by reason of such fraud. But the tenure or farm shall be liable to such amount of rent as would have been fair and equitable at the time of the special registry thereof, such amount to be fixed by the Collector.

separate accounts, any recorded or unrecorded proprietor or co-partner, who may purchase the estate of

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separate accounts, any recorded or unrecorded proprietor or co-partner, who may purchase the estate of which he is proprietor or co-partner; or who by re-purchase or otherwise may recover possession of the said estate, after it has been sold for arrears under this Act; and likewise any purchaser of an estate sold for arrears or demands other than those accruing upon itself; shall by such purchase acquire the estate subject to all its encumbrances existing at the time of sale and shall not acquire any rights in respect to under-tenants or ryots, with were not possessed by the previous proprietor at the time of the sale of the said estate. Rights of purchasers of shares of estate.—When a share or shares of an estate may be sold under the provisions of Section XIII or Section XIV, the purchaser shall acquire the share or shares subject to all encumbrances, and shall not acquire any rights which were not possessed by the previous owner or owners. Recovery of arrears due to defaulters.—Arrears of rent which on the latest day of payment may be due to the defaulter from his under-tenants or ryots, shall, in the event of a sale, be recoverable by him after the said latest day, by any process except distraint which might have been used by him for that purpose on or before the said latest day. Punishment for contempt.—Any Collector or other Officer as aforesaid conducting a sale under this Act shall be competent to punish any contempt committed in his presence in open cutcherry or office for the time being, by fine, to an extent not exceeding two hundred Rupees, commutable, if not paid, to imprisonment in the Civil jail for a period not exceeding one month; and the Magistrate to whom such an offender may be sent by a Collector or other Officer as aforesaid, shall carry his sentence into effect. Government may purchase at a sale.—When an estate is put up for sale under this Act for the recovery of arrears of revenue due thereon, if there be no bid, the Collector or other Officer as aforesaid may purchase the estate on account of the Government for one Rupee, or if the highest bid be insufficient to cover the said arrears and those subsequently accruing up to the date of sale, the Collector or other Officer as aforesaid may take or purchase the estate on account of the Government at the highest amount bid; in both which cases the Government shall acquire the property subject to the provisions of this Act. 1825 shall be in force in every estate in any part of which a measurement, survey, or local enquiry may be made under this Act; and in every estate purchased or taken on account of Government under this Act.

SCHEDULE A.

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XI of 1859 the mehal (or share of a mehal) specified below, standing in the towjee of the district of and that his purchase took effect on the day of (being the day after that fixed for last day of payment). (Signed) D E Collector __________ SPECIFICATION. (if of an entire Mehal.) Towjee number Name of Mehal Name of the former proprietor Sudder jumma (if of a Share of a Mehal.) Towjee number of the entire Mehal Name of the entire Mehal Sudder Jumma of the entire Mehal Description of the share sold Subordinate Towjee number of the share sold Name of the former proprietor of the share sold Sudder Jumma for which the share sold is separately liable.

___________

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For filling an application under Section X or Section XI for opening a separate account for a share of an entire estate. If the annual jumma of the share do not exceed 250 Rupees, …………..25 0 0 If the annual jumma of the share exceed 250 Rupees and do not exceed 1000 Rupees, at the rate of ten per cent upon the jumma. If the annual jumma of the share exceed 1,000 Rupees, at the rate of ten per cent upon 1,000 Rupees, and two per cent upon all above that amount. For filing an application for a deposit of money or Government Securities under Section XV, half percent. on the amount deposited. For any interest on Government Securities so deposited, drawn by the Collector, half per cent. of the amount drawn. For filling an application for withdrawal of a deposit under Section XVI, half per cent. of the amount withdrawn.