Section 160State of Karnataka Act
Section 160: Arrear of land revenue and defaulter
Arrear of land revenue and defaulter.
(1)
Any instalment of land revenue or part thereof which is not paid on the date prescribed for payment under section 159 shall become an arrear of land revenue and the person responsible for the payment shall become a defaulter.(2)
A statement of account, certified by the Deputy Commissioner or by the Assistant Commissioner shall, for the purpose of this Chapter be conclusive evidence of the existence of the arrear of land revenue, of its amount and of the person who is the defaulter:Provided that nothing in this sub-section shall prejudice the rights of such person to make payment under protest and to question the correctness of the accounts in separate proceedings before the Deputy Commissioner or the Assistant Commissioner, as the case may be.Previous
Sec 159 — Land Revenue when becomes due and payable
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Sec 161 — Process for recovery of arrears
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