View Full Version : Which matters can a revenue officer refer to arbitration

09-10-2012, 03:19 AM
Q. Which matters can a revenue officer refer to arbitration without the consent of the parties to dispute before him? what are the essential contents of the order of reference in such a case. (1998)
Q. Can every matter be referred for arbitration without consent of the parties? does arbitration act 1940 apply to revenue matters under land revenue act? (1999)
Q. Write a detailed note on arbitration in revenue matters. (2002)
1. Introduction:
Arbitration is a process in which a dispute between parties is settled by a third person who is known as arbitrator under revenue act arbitrator can be appointed with the consent of the parties or without the consent of the parties. the decision of arbitrator is called "AWARD". the decision of proceeding under the land revenue act 1967 is different from the arbitration act 1940.
2. Relevant provision:
Section 151, 153, 154, 158, 159 land revenue act 1967.
3. Meaning of review:
Oxford dictionary:
Review means general survey inspection reconsideration etc. etc.
Concise oxford dictionary:
"It means to determine or to settle a dispute."
4. Power to refer to arbitration:
Power to refer to arbitration is exercised in the following ways:
(i) With the consent of parties.
(ii) Without the consent of parties.
I. With the consent of parties:
Any revenue office may with the consent of parties refer to arbitration a dispute arising before him.
II Without the consent of parties:
A collector or any assistant collector of the first grade may without the consent of the parties refer to arbitration.
(a) Cases which can be referred without consent of the parties:
(i) Any matter of which an entry is to made in any record of register under chapter VI.
(ii) Any matter relation to distribution of an assessment under section 67.
(iii) The limits of any estate or of any holding field or other portion of an estate.
(iv) The property to be divided at a partition or the mode of making partition.
5. Order of reffrence and contents thereof:
In referring a dispute to arbitration a revenue office shall make order of reference and specify therein the prcise matter submitted to arbitration to number of arbitrations which each part to the dispute is to nominate the period within which the arbitrators are to be nominated and the period within which the award is to be delivered. the number of the arbitrators which each party may nominate must be the same and not exceed two. if form any cause arbitrators are not nominated or an award is not delivered within the period fixed for in the order of reference the revenue officer may form time to time extend that period or may cancel the order of reference.
6. Nomination of arbitrators:
If an arbitrator nominated by a party dies desires to be discharged or refuses to becomes incapable to act the part may nominate another person in his stead.
7. Award of the arbitration:
The award of arbitral proceeding will be made by the arbitrators unanimously but in case any one of them dissents form the award be will have to record the causes of dissention.
8. Procedure on presentation of award:
When the award has been received, the revenue officer shall fix a day for the consideration of award and on such date he will hear the objection if any by the parties.
9. Effect of award:
The revenue officer may.
(i) Accept or
(ii) Reject
(iii) Modify the award received by him.
(i) Conditions:
The revenue officer shall record his reason for doing so in his decision respecting the dispute which was referred to arbitration.
(ii) Appeal:
An appeal shall lie from the decision of the revenue officer as if arbitrators had not been appointed.
10. Application of arbitration act 1940 to revenue matters:
The arbitration act 1940, does not apply to the revenue matters.
11. Conclusion:
To conclude I can say that a dispute between parties can be settled by a person who is called arbitrator. which is presented to the revenue officer. he may reject modify or accept the award. which is given by the arbitrator. the provisions of the arbitration act 1940 is not applicable to the arbitration proceedings under the land revenue act.