Farm Tax Act, 1985

Receipts and certificates.

22.—(1) When any amount is paid by a person in respect of farm tax, or interest thereon the local authority concerned shall give a receipt to the person for the payment.

(2) The local authority concerned shall, on application to it by a person who has paid farm tax or interest thereon in respect of a taxable farm and on payment to it of such fee (if any) as may be determined by that authority, give to the person a certificate, in such form as it thinks fit, of the amount of farm tax or interest paid by him to that authority in respect of that farm.

(3) The local authority concerned shall, on application to it by a person who is an occupier, or former occupier, of any land and on payment to it of such fee (if any) as may be determined by that authority, if it is satisfied that any farm tax or interest thereon charged on that land and payable to that authority has been or will be paid, or that no farm tax is chargeable in respect of that land, give a certificate to the person, in such form as it thinks fit, to that effect and the certificate shall discharge that land from liability for any farm tax or interest thereon (if any) to the extent specified in the certificate.

(4) A certificate referred to in subsection (3) of this section shall not discharge land from liability for farm tax or interest thereon, in case of fraud or failure to disclose material facts and, in any case, shall not affect farm tax or interest thereon, payable in respect of any other land:

Provided that a certificate purporting to be a discharge of all the farm tax and interest thereon payable in respect of any taxable farm included in the certificate shall exonerate from liability for such tax and interest a bona fide purchaser or mortgagee for full consideration in money or money's worth without notice of such a fraud or failure and a person deriving title from or under such a purchaser or mortgagee.