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ACT28OF2008
THEKERALACONSERVATIONOFPADDYLANDAND
WETLANDACT,2008
AnActtoconservethepaddylandandwetlandandtorestricttheconversionorreclamationthereof,in
ordertopromotegrowthintheagriculturalsectorandtosustaintheecologicalsystem,intheStateof
Kerala.
Preamble.WHEREASithascometothenoticeoftheGovernmentthatindiscriminateand
uncontrolledreclamationandmassiveconversionofpaddylandandwetlandistakingplaceintheState

ANDWHEREASthereisnoexistinglawtorestricteffectively,theconversionorreclamationof
paddyland
ANDWHEREAStheGovernmentaresatisfiedthatitisexpedient,inpublicinteresttoprovideforthe
conservationofpaddylandandwetlandandtorestricttheconservationorreclamationthereof,inorderto
promoteagriculturalgrowth,toensurefoodsecurityandtosustaintheecologicalsystemintheStateof
Kerala
BEitenactedintheFiftyninthYearoftheRepublicofIndiaasfollows:
1.Shorttitleandcommencement.(1)ThisActmaybecalledtheKeralaConservationofPaddyLand
andWetlandAct,2008.
(2)ItextendstothewholeoftheStateofKerala.
(3)Itshallcomeintoforceatonce.
2.Definitions.InthisAct,unlessthecontextotherwiserequires,
(i)CollectormeanstheCollectorofthedistrictandincludesanyotherofficerappointedor
authorisedbytheGovernmenttoperformthefunctionsoftheCollector
"(ii)"Committee"meanstheLocalLevelMonitoringCommitteeconstitutedundersection5"
(iii)conversionmeansthesituationwhereby,landthathasbeenunderpaddyfarmingandits
alliedconstructionslikedrainagechannels,ponds,canals,bundsandridgesareputtouseforanyother
purpose
(iv)districtmeansarevenuedistrict
(v)"DistrictLevelAuthorisedCommittee"meanstheDistrictLevelAuthorisedCommittee
constitutedundersection9"
(vi)drainagechannel'meanstheinletsoroutletsfortheflowofwatertoorfromapaddy
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land
(vii)Government'meanstheGovernmentofKerala
(viii)'holderofpaddyland'meansapersonholdinganypaddylandwhetherasownerorundera
legalright
(ix)"intermediarycrop"meansshorttermcrop,cultivatedinbetweentwopaddycultivationperiods
inaninterchangeablemanneraccordingtotheecologicalnatureofthepaddyland,likevegetables,pulses,
plantain,fish,etc.
(x)'Kudumbasreeunits'meanstheKudumbasreeunitfunctioningundertheStatePoverty
EradicationMissionoftheGovernmentandincludestheSelfHelpGroups
(xi)LocalSelfGovernmentInstitution'meansaPanchayatasdefinedintheKeralaPanchayatRaj
Act1994(13of1994)oraMunicipalityasdefinedintheKeralaMunicipalityAct1994(20of1994)
(xii)'paddyland'meansalltypesoflandsituatedintheStatewherepaddyiscultivatedatleastonce
inayearorsuitableforpaddycultivationbutuncultivatedandleftfallow,andincludesitsallied
constructionslikebunds,drainagechannels,pondsandcannals
(xiii)'PadasekharaSamithi'meansanorganisationoffarmersofalocalityregisteredunderanylaw
forthetimebeinginforce,withtheobjectiveofpromotingcultivationofpaddyandalliedcrops
(xiv)"Publicpurpose"meanspurposesfortheschemesundertakenorfinancedbytheCentreState
Governments,GovernmentQuasiGovernmentInstitutions,LocalSelfGovernmentInstitutions,Statutory
Bodiesandotherschemes,asmaybespecifiedbytheGovernment,fromtimetotime
(xv)reclamation'meanssuchactorseriesofactswherebyapaddylandorawetland,asdefined
inthisActisconvertedirreversiblyandinsuchamannerthatitcannotberevertedbacktotheoriginal
conditionbyordinarymeans
(xvi)StatemeanstheStateofKerala
(xvii)"StateLevelCommittee"meanstheStateLevel
CommitteeConstitutedundersection8
(xviii)'Wetlandmeanslandlyingbetweenterrestrialandaquaticsystems,wherethewater
tableisusuallyatornearthesurfaceorwhichiscoveredbyshallowwaterorcharacterizedbythepresence
ofsluggishlymovingorstandingwater,saturatingthesoilwithwaterandincludesbackwaters,estuary,fens,
lagoon,mangroves,marshes,saltmarshandswampforestsbutdoesnotincludepaddylandsandrivers
(xix)"year"meansaMalayalamcalendaryear".
3.Prohibitiononconversionorreclamationofpaddyland.(1)Onandfromthedateof
commencementofthisAct,theowner,occupierorthepersonincustodyofanypaddylandshallnotunder
takeanyactivityfortheconversionorreclamationofsuchpaddylandexceptinaccordancewiththe
provisionsofthisAct.
(2)Nothingcontainedinsubsection(1)shallapplytothecultivationofanyintermediarycropsthat
arecultivatedwithoutchangingtheecologicalnatureofthatpaddylandorthestrengtheningoftheouter
bundsforprotectingthecultivation.
4.Incentivesforpaddycultivation.TheGovernmentshalltakesuitablemeasuresfromtimetotime,
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inordertoassistthefarmerstoaugmenttheproductionofpaddyintheState.
5.ConstitutionofLocallevelMonitoringCommittee.(1)ThereshallbeaLocalLevelMonitoring
CommitteeineachPanchayatorMunicipality,consistingofthemembersspecifiedinsubsection(2),forthe
purposeofmonitoringtheimplementationoftheprovisionsofthisAct.
(2)ThecompositionoftheCommitteeshallbeasfollows:

(i)ThePresidentorChairperson/Mayorofthe
GramaPanchayatortheMunicipalityorthe
Corporation,asthecasemaybe
(ii)TheAgriculturalOfficer/Officershaving
jurisdictionintheGramaPanchayator
Municipality/Corporation
(iii)VillageOfficer/Officershavingjurisdiction
inthesaidarea
(iv)Threerepresentativesoffarmersinthe
Panchayat/Municipality/Corporationtobenominated
insuchmanner,asmaybeprescribed

:Chairman

:Member/Members
:Member/Members

:Members

TheAgriculturalOfficershallbetheconveneroftheCommittee.
(3)TheCommitteeshallhavethefollowingpowers,namely:
(i)SubjecttotheprovisionsofthisAct,torecommendtotheStateLevelCommitteeorDistrict
LevelAuthorisedCommittee,asthecasemaybe,forthereclamationofpaddylandforpublicpurposeorfor
constructionofresidentialbuildingfortheownerofthepaddyland:
ProvidedthattheCommitteeshallnotrecommendforfillingofpaddylandofmorethantencentsina
PanchayatorfivecentsinaMunicipality/Corporation,asthecasemaybe,fortheconstructionofresidential
buildingfortheownerofthepaddyland
(ii)toinspectthepaddylandsituatewithinthejurisdictionoftheCommitteetomonitorwhether
theprovisionsofthisActarebeingcompliedwithandtoreporttotheRevenueDivisionalofficerregarding
violations,ifanyoftheprovisionsofthisAct
(iii)toexaminethecomplaintsreceivedfromthepublicregardingtheattemptstoviolatethe
provisionsofthisActandtointerveneintheissuetopreventsuchviolation

(iv)toexaminethereasonforkeepingthepaddylandfallowandtosuggestremedialmeasures
soastopersuadetheholderofpaddylandtocultivateitwithpaddyoranyintermediarycrops
(4)TheCommitteeshallperformthefollowingfunctions,namely:
(i)topreparethedatabankwiththedetailsofthecultivablepaddylandandwetland,withinthe
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areaofjurisdictionoftheCommitteewiththehelpofthemappreparedbytheStateLandUseBoardorany
CentralStateScienceandTechnologyInstitutionsonthebasisofsatellitepicturesbyincorporatingthe
surveynumbersandextentinthedatabankandgetitnotifiedbytheconcerned
Panchayat/Municipality/Corporation,insuchmannerasmaybeprescribed,andexhibitthesameforthe
informationofthepublicintherespectivePanchayat/Municipality/CorporationOfficeandintheVillage
office/Offices.
(ii)tomakealternatearrangementsundersection16whereapaddyisleftfallowwithouttaking
stepsinspiteoftheinstructionsgivenbytheCommitteeunderitem(iv)ofsubsection(3)
(iii)topreparedetailedguidelinesfortheprotectionofthepaddylands/wetlandsintheareas
underthejurisdictionoftheCommittee
(iv)tocollectthedetailsofthepaddylandwithintheareaofjurisdictionoftheCommittee,
reclaimedincontraventionoftheprovisionofanylawforthetimebeinginforce,beforethedateof
commencementofthisActandtogivethereporttotheRevenueDivisionalOfficer
(v)toperformsuchotherfunctions,asmaybeprescribedfromtimetotime.
(5)ThequorumforameetingoftheCommitteeshallbethreeanditshallmeetasandwhenrequired
andthevenueforthemeetingshallbetherespectivePanchayatOfficeandthetimeofmeetingshallbefixed
bytheChairman.
(6)TheCommitteemaydecidetheprocedureforitsmeetingsandtheconcernedAgriculturalOfficer
shallkeepproperminutesofthemeetingsignedbyeverypersonattended.
6.TheTermoftheLocalLevelMonitoringCommitteeandotherrelatedmatters.(1)Thetermof
officeofthenonofficialmembersoftheLocalLevelMonitoringCommitteeshallbethreeyearsfromthe
dateofitsconstitution.ButaftertheexpiryofthetermoftheCommitteeitsnonofficialmembersmay
continueinofficetilltheconstitutionofthenextCommittee.

(2)Anonofficialmembermayresignhisofficeatanytimebygivingletterinwritingunderhishand.
7.ReportingOfficers.(1)TheAgriculturalOfficersshallbethereportingofficers,inrespectofthe
paddylandintheareaundertheirjurisdictionanditshallbetheirresponsibilitytoreporttheRevenue
DivisionalOfficerregardinganyactinviolationoftheprovisionsofthisAct.Ifanypaddylandiskept
fallowduringanyagriculturalseason,theAgriculturalOfficershallinformthatmatteralsototheCommittee.
(2)Willfulomissiontomakeareportundersubsection(1),regardingthecontraventionofthe
provisionsoftheActshallbedeemedtobeanoffenceundersection23.
8.ConstitutionoftheStateLevelCommittee.(1)TheGovernmentshall,constituteaStateLevel
CommitteeforfurnishingreporttoGovernmentafterthedetailedscrutinyoftheapplicationsrecommended
bytheCommitteeregardingthefillingofpaddylandforpublicpurposes.
(2)TheAgriculturalProductionCommissioner,theCommissionerofLandRevenueandanexpertin
thefieldofenvironmentandaScientistinthefieldofpaddycultivation,tobenominatedbytheGovernment,
shallbethemembersoftheStateLevelCommitteeandtheAgriculturalProductionCommissionershallbe
itsConvener.
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(3)TheStateLevelCommitteeshallscrutinizeeachapplicationrecommendedbytheLocalLevel
MonitoringCommitteeforfillinguporreclamationofpaddylandforpublicpurposeandshallexaminein
detailwhetheranyalternateland,otherthanpaddyland,isavailableinthatareaandtheecologicalchanges
thatmayoccurduetosuchfillingupofpaddylandandsubmitareporttoGovernment.
9.ConstitutionofDistrictLevelAuthorisedCommittee.(1)Notwithstandinganythingcontainedin
section3,eachCollectorshallconstituteintheDistrict,DistrictLevelAuthorisedCommitteeforconsidering
theapplicationsforreclamationofpaddylandfortheconstructionofresidentialbuildingtotheownerof
paddylandandfortakingsuitabledecision:
ProvidedthattheDistrictLevelAuthorisedCommitteeshallnottakeanydecisiongrantingpermission
forthefillingupofpaddylandfortheconstructionofresidentialbuildingexceedingtencentsinapanchayat
andfivecentsinaMunicipality/Corporation,asthecasemaybe.
(2)TheDistrictLevelAuthorisedCommitteeshallconsistsoftheRevenueDivisionalOfficer,
PrincipalAgriculturalOfficerandthreepaddycultivatorstobenominatedbytheCollectorandtheRevenue
DivisionalOfficershallbeitsChairmanandthePrincipalAgriculturalOfficershallbeitsConvenor:
ProvidedthatwheretherearemorethanoneRevenueDivisionalOfficerinaDistrict,theCollector
shallnominateoneamongthemtotheDistrictLevelAuthorisedCommittee.
(3)Thetermofofficeofthenominatedmembersshallbethreeyearsfromthedateoftheirassuming
chargeintheoffice.Butaftertheexpiryofthetermtheymaycontinueinofficetillthesucceedingmembers
arenominated.

(4)NominatedmembersmayresignfromtheCommitteeatanytimebygivingletterunderhishandto
theCollector.
(5)TheDistrictLevelAuthorisedCommitteeshalltakedecisionontherecommendationsmade
availabletoitwithinonemonth..
(6)AnypersonaggrievedbythedecisionoftheDistrictLevelAuthorisedCommittee,maypreferan
appealbeforetheCollectorwithinthirtydaysfromthereceiptofthedecision,insuchmannerasmaybe
prescribed.
(7)TheCollectorshalltakeadecisionthereonwithinonemonthfromthedateofreceiptofappealand
thedecisionoftheCollectorshallbefinal.
(8)Notwithstandinganythingcontainedinsubsection(1),noapplicationshallbeconsideredbythe
DistrictLevelAuthorisedCommittee,unlesstheLocalLevelMonitoringCommitteehasrecommendedthat
(i)suchreclamationshallnotadverselyaffecttheecologicalconditionandthecultivationinthe
adjoiningpaddyland
(ii)theownerofthepaddylandorhisfamilydonotownasuitablelandforthispurposeinthat
District
(iii)thebuildingtobeconstructedforhisownpurposeand
(iv)suchpaddylandisnotsituatedsurroundedbyotherpaddylands.
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10.PowerofGovernmenttograntexemption.(1)Notwithstandinganythingcontainedinsection3,
theGovernmentmaygrantexemptionfromtheprovisionsofthisAct,ifsuchconversionorreclamationis
essentialforanypublicpurpose.
(2)Noexemptionundersubsection(1)shallbegrantedbytheGovernment,unlesstheLocalLevel
MonitoringCommitteehasrecommendedtheconversionorreclamationandtheGovernmentaresatisfiedon
thebasisofthereportsubmittedbytheStateLevelCommittee,thatnoalternatelandisavailableandsuch
conversionorreclamationshallnotadverselyaffectthecultivationofpaddyintheadjoiningpaddylandand
alsotheecologicalconditionsinthatarea.
11.Prohibitiononreclamationofwetland.OnandfromthedateofcommencementofthisAct,the
wetlandsoftheStateshallbemaintainedassuchandthereshallbeatotalprohibitiononreclamationofsuch
wetlandandremovalofsandtherefrom:
Providedthatnothingcontainedinthissectionshallaffecttheremovalofslurryandmudtomaintain
theecologicalconditionofsuchwetland.
12.AppointmentofAuthorisedOfficersandtheirpowers.(1)TheGovernmentmaybynotification
intheofficialGazette,appointsuchofficersoftheRevenueDepartmentnotbelowtherankofaRevenue
DivisionalOfficer,asauthorizedofficersandmaydeterminetheareaofjurisdictionwithinwhichtheyshall
exercisetheirpowersunderthisAct.
(2)TheAuthorisedOfficermay,forthepurposeofinspectingwhetheranyoftheprovisionsofthisAct
havebeenviolated,ortopreventthecommissionofanyoftheoffencesundertheAct,
(a)enteranypremisesoranyplaceconnectedtherewithwithsuchpreparationashethinksnecessary
fortheinspectionorinvestigationintotheallegedoffenceunderthisAct
(b)requireanypersontostopanyactincontraventionofsection3orsection11
(c)seizeanyvessel,vehicleorotherconveyanceoranyimplementsusedorpurportedtobeusedin
contraventionoftheprovisionsofthisActandsentareporttotheDistrictCollectorforinitiatingproceedings
fortheirconfiscation
(d)requireanypersontofurnishsuchinformationashemayconsidernecessary
(e)takephotographs,makeinventoriesordootherthingsnecessaryforcollectingevidenceregarding
thecommissionoftheoffenceandsentareporttotheCourtofcompetentjurisdictioninordertoprosecute
theaccused.
(3)Anypersonrequiredtoproduceanydocumentorthingortogiveanyinformationtoanauthorised
officerunderthissectionshallbelegallyboundtodosowithinthemeaningofsection175and176ofthe
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IndianPenalCode,1860(CentralAct45of1860).
(4).Everyauthorisedofficerappointedunderthissectionshallbedeemedtobeapublicservantwithin
themeaningofsection21oftheIndianPenalCode(CentralAct45of1860).
(5).Ifanofficerauthorizedundersubsection(1),failstotakeactiononthebasisofthereport
regardingtheviolationoftheActsubmittedbythereportingofficerundersection7,heshallbedeemedto
havecommittedanoffencepunishableundersection23
13.PoweroftheDistrictCollector.NotwithstandinganythingcontainedinthisAct,theCollectormay
takesuchaction,ashedeemsfit,withoutprejudicetotheprosecutionproceedingstakenundertheAct,to
restoretheoriginalpositionofanypaddylandreclaimedviolatingtheprovisionsofthisAct,andrealizethe
costincurredinthisregardfromtheholderoroccupierofthesaidpaddyland,asthecasemaybe,so
reclaimedaftergivinghimareasonableopportunityofbeingheard.
14.Refusaloflicencebythelocalauthority.NotwithstandinganythingcontainedintheKerala
PanchayatRajAct,1994(13of1994)orintheKeralaMunicipalityAct,1994(20of1994)noLocalAuthority
shallgrantanylicenceorpermitunderthesaidActforcarryingoutanyactivityorconstructioninapaddy
landorawetlandconvertedorreclaimedincontraventionoftheprovisionsofthisAct.
15.Directiontocultivatepaddylandleftfallow.Thecommitteemaydirecttheholderofanypaddy
landwhichisuncultivatedandleftfallow,tocultivateitbyhimselforthroughanyotherpersonofhischoice,
withpaddyoranyotherintermediarycropsundertheprovisionsofthisAct.
16.Fallowpaddylandtobegotcultivated.(1)IftheCommitteeissatisfied,onthebasisofthereply
furnishedbytheholderofpaddyland,thatitwasduetopracticaldifficultiesthathecouldnotcomplywith
thedirectiongivenundersection15,theCommitteemayrequesthimtograntpermissioninwritingtocause
tocultivatethesaidpaddylandthroughthePanchayat.
(2)Onreceiptofaletterundersubsection(1),theholderofpaddylandshallgiveareplyinwriting,
asearlyaspossible,eithergrantingordenyingpermission.
(3)Intheholderofthepaddylandgrantspermissiontocultivatethesaidpaddyland,theCommittee
mayexecuteanagreementbetweenthePanchayatandtheholderofthepaddyland,insuchformandsubject
tosuchconditionsasmaybeprescribed,entrustingthesaidpaddylandtothePanchayateithertocultivateor
togetitcultivatedforafixedperiod.
(4)IfthePanchayat/Municipality/Corporationisnotdirectlycultivatingthepaddylandentrustedtoit
undersubsection(3),itmaymakeanentrustingtherighttocultivatethesaidpaddyland,byauctionor
otherwiseinconsistentwiththeconditionsoftheagreementexecutedundersubsection(3),foramaximum
periodoftwoyearsandmakearrangementforthesame.
(5)Whileentrustingtherighttocultivatesuchpaddylandundersubsection(4)thefollowingorderof
priorityshallbefollowed,namely:
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(i)PadasekharaSamithisorJointFarmersSocieties
(ii)SelfHelpGroups
(iii)theKudumbasreeUnitsfunctioningintheGramaPanchayat/Municipalitywherethepaddy
landissituated.
(6)Thepersongettingtherighttocultivatesuchpaddylandundersubsections(4)and(5),while
returningthesaidpaddylandshallneithercauseanychangesinthestructureofthelandmakingitunsuitable
forcultivationnorconvertorreclaimthesame.
(7)Thepersonwhogottherighttocultivatethepaddylandundersubsection(4)shall,payin
advance,theremunerationaspertheagreement,totheholderofthepaddylandandsuchsumshallformpart
ofthecostofcultivation.
(8)Notwithstandinganythingcontainedinthissection,ifanownerofpaddylandisunabletocultivate
hispaddylandbyhimself,hemayrequesttheCommitteeifhesodesires,toentrusthispaddylandwiththe
Panchayatforcultivationevenwithoutthereceiptofanoticeunderthissection.
17.Evictionofpersontowhomtherighthasbeenentrustedincertaincases.Thepersonentrustedwith
therighttocultivateapaddylandshallhavenorightwhatsoever,excepttocultivatethesamewithpaddyor
suchothercropasprovidedinthisAct,andtotaketheproceedsthereofandaftertheexpiryoftheperiodfor
whichsuchrighthasbeenaccruedoraftertheterminationofsuchright,asthecasemaybe,heshallbeliable
tobesummarilyevicted,ifhecontinuesinpossessionofsuchpaddylandaftersuchexpiryortermination.
18.SpecialpoweroftheCollector.TheCollectormaytakeorcausetobetakenproceedingsasmay,in
hisopinion,bereasonableforthecomplianceofanorderissuedundertheprovisionsofthisAct.
19.Powertoentryandseizure.(1)AnyofficeroftheRevenueDepartmentnotbelowtherankofa
RevenueDivisionalOfficeroranyofficerauthorizedbytheGovernmentinthisbehalforanypoliceofficer
notbelowtherankofaSubInspector,withaviewtoensurethecompliancewiththeprovisionsof
thisAct,mayenterandsearchanypremisesandseizeanyvessel,vehicleoranyotherconveyanceor
machineryusedordeemedtohavebeenusedforanyactivityincontraventionoftheprovisionsofthisAct,
andareportregardingsuchseizure,whetherprosecutionproceedingshavebeeninitiatedornot,shallbe
giventotheCollectorhavingjurisdictionoverthatareawithinfortyeighthoursofsuchseizure
(2)TheprovisionsoftheCodeofCriminalProcedure,1973(CentralAct2of1974)relatingtosearch
andseizureshall,sofarasmaybe,applytosearchandseizureunderthisAct.
20.Confiscationofvessel,vehicleetc.(1)Afterobtainingareportregardingseizureundersection7or
section19,theCollectormay,ifhethinksfit,orderconfiscationoftheobjectseized:
Providedthattheownerorpersonincustodyofthesame,shallbegivenanoptiontopay,inlieuofits
confiscation,asumequaltooneandahalftimesthevalueoftheseizedarticles,asmaybedeterminedbythe
DistrictCollector.
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(2)Noorderofconfiscationundersubsection(1)shallbemadebytheDistrictCollectorunlessthe
ownerthereofhasbeengivenanopportunityofbeingheardinthematter.
(3)Noorderofconfiscationundersubsection(1)shallbeinvalidmerelybyreasonofanydefector
irregularityinthenoticegivenundersubsection(2),iftheprovisionshavebeensubstantiallycompliedwith.
21.Appealagainstconfiscation.Anypersonaggrievedbyanorderofconfiscationundersection20
maywithinthirtydaysfromthedateofcommunicationtohimofsuchorder,appealtotheDistrictCourt
havingjurisdictionovertheareainwhichthearticleswereseizedandtheDistrictJudgeshall,aftergiving
thepartiesareasonableopportunityofbeingheardissuesuchordereitherconfirming,amendingorannulling
theorderappealedagainst.
22.Awardofconfiscationnottointerferewithotherpunishments.Theawardofanyconfiscationunder
thisActbytheDistrictCollectorshallnotaffecttheinflictionofanypunishmenttowhichthepersonaffected
therebyisliableunderthisAct.

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23.Penalty.Anypersonwho,inviolationoftheprovisionsofthisActconvertsorreclaimsanypaddy
landorwetlandnotifiedundersubsection(4)ofsection5,shallonconviction,bepunishablewith
imprisonmentforatermwhichmayextendtotwoyearsbutshallnotbelessthansixmonthsandwithfine
whichmayextendtoonelakhrupeesbutshallnotbelessthanfiftythousandrupees.

24.OffencesbyCompanies.(1)IfthepersoncontraveningtheprovisionsofthisActisacompany,
everypersonwho,atthetimewhenthecontraventionwascommitted,wasinchargeof,andwasresponsible
tothecompanyfortheconductofthebusinessoftheCompany,aswellasthecompanyshallbedeemedto
beguiltyofthecontraventionandshallbeliabletobeproceededagainstandpunishedaccordingly:

Providedthatnothingcontainedinthissubsectionshallrenderanypersonliabletoanypunishment,ifhe
provesthatthecontraventiontookplacewithouthisknowledgeorthathehadexercisedduediligenceto
preventsuchcontravention.
(2)Notwithstandinganythingcontainedinsubsection(1),whereanoffenceunderthisActhasbeen
committedbyacompanyanditisprovedthattheoffencewascommittedwiththeconsentorconnivanceof,
orisattributabletoanyneglectonthepartofanyDirector,Manager,Secretaryorotherofficerofthe
company,suchDirector,Manager,Secretaryorotherofficershallalsobedeemedtobeguiltyofthatoffence
andshallbeliabletobeproceededagainstandpunishedaccordingly.
Explanation:Forthepurposeofthissection,

(a)Companymeansabodycorporateandincludesafirmorotherassociationofindividualsand

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(b)Director,inrelationtoafirm,meansapartnerinthefirm.

25.Cognizanceofoffence.NocourtbelowtherankofChiefJudicialMagistrateCourtshalltake
cognizanceofanyoffencepunishableunderthisActexceptonareportinwritingofthefactconstituting
suchoffencebyanofficerauthorisedundersubsection(1)ofsection12.
26.Grantofinjunctionetc.,bycivilcourts.Nocivilcourtshallgrantaninjunctionormakeanyorder
foranyotherreliefagainsttheGovernmentoranyofficerauthorizedunderthisAct,inrespectofanyact
doneorpurportingtobedonebytheGovernmentorsuchofficerunderthisActortherulesornotifications
madethereunder,unlessnoticeofsuchinjunctionorotherreliefhasbeengiventotheGovernmentorsuch
officer,asthecasemaybe.
27.SumsduerecoverableasarrearsoflandrevenuetoGovernment.Anyamountduetothe
GovernmentundertheprovisionsofthisActshallbedeemedtobearrearsofrevenuedueonlandandshall,
withoutprejudicetoanyothermodeofrecovery,berecoverableundertheRevenueRecoveryActforthe
timebeinginforce.
28.Revision.TheGovernmentmayeithersuomotuoronapplicationfromanyaggrievedpartycallfor
therecordsofanyactorproceedingsoftheCollectorinanycaseunderthisAct,andpasssuchorders
thereon,asitmaydeemfit.
29.Protectionofactiontakeningoodfaith.(1)Nosuit,prosecutionorotherlegalproceedingsshalllie
againstanypersonforanythingwhichisingoodfaithdoneorintendedtobedoneinpursuanceofany
provisionsofthisAct.
(2)NosuitorotherlegalproceedingsshalllieagainsttheGovernmentforanydamagecausedorlikely
tobecausedbyanythingwhichisingoodfaithdoneorintendedtobedoneinpursuanceofanyprovisionsof
thisActortherulesmadethereunder.
30.Powertomakerules.(1)TheGovernmentmay,bynotificationintheGazette,makerulesforthe
purposeofcarryingintoeffecttheprovisionsofthisAct.
(2)EveryrulemadeunderthisActshallbelaid,assoonasmaybeafteritismade,beforethe
LegislativeAssemblywhileitisinsessionforatotalperiodoffourteendays,whichmaybecomprisedin
onesessionorintwosuccessivesessionsandifbeforetheexpiryofthesessioninwhichitissolaidorthe
sessionimmediatelyfollowing,theLegislativeAssemblymakesanymodificationintheruleordecidesthat
theruleshouldnotbemade,theruleshallthereafterhaveeffectonlyinsuchmodifiedformorbeofno
effect,asthecasemaybesohoweverthatanysuchmodificationorannulmentshallbewithoutprejudice
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tothevalidityofanythingpreviouslydoneunderthatrule.

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