AIR 1978 ANDHRA PRADESH 420

Andhra Pradesh High Court

Hon'ble Judge(s): Chennakesav Reddi , J

(A) Revenue Recovery Act (1 of 1890) , S.3, S.5— Power of Collector to issue certificate u/S.3 - Scope. A combined reading of Ss. 3 and 5 clearly establishes that a Collector may issue a certificate under S. 3 not only in respect of sums recoverable as land revenue and payable to the Collector but also in respect of sums recoverable as land revenue by public officers other than the Collector or by local authority.(Para 5 6) In the instant case, the Collector of Bombay, was entitled to recover sums recoverable as arrears of land revenue by the excise officials of Maharashtra and issue the certificate under S. 3 to Collector, Hyderabad.(Para 5) Anno: AIR Manual (3rd Edn.), Revenue Recovery Act, S. 3 N. 1; S. 5 N. 1. (B) Revenue Recovery Act (1 of 1890) , S.3(2)— Certificate signed not by Collector but by another officer " for Collector"- Presumption of delegation of power to such officer arises in view of S. 114 (e) of Evidence Act. Evidence Act (1 of 1872) , S.114(e)— (Para 6) Anno: AIR Manual (3rd Edn.), Revenue Recovery Act, S. 3 N. 1. (C) Revenue Rec....