Section 7, Payment and Settlement Systems Act, 2007 [S23-JBV]
As at 7 September 2026. In force from 23 October 2007 by S.O. 3731(E) [N12-DBC].
7. Maintenance of records and furnishing of returns.—(1) Every tenant shall maintain such records and registers relating to the cultivation of land as tenant as may be prescribed and shall preserve them for a period of five years. (2) Every tenant shall furnish to the Collector a return in Form 7 within thirty days from the end of every financial year, and such other information as the Collector may, by order in writing, require.
Defined terms in this text (1)
tenant: Section 2, Payment and Settlement Systems Act, 2007 [S23J61] (In this Act, unless the context otherwise requires,—): "tenant" means a person who holds land on lease and includes a person who cultivates the land of another on payment of rent
tenant: 20 more definitions.
Made under this section, or naming it (0)
none
Cited by (2)
Section 17, Payment and Settlement Systems Act, 2007 [S23-JN2], 15 April 2007, Band A. "section 7".
Rule 6, Payment and Settlement Systems Act Rules, 2009 [S24-J0G], 3 February 2009, Band A. "sub-section (2) of section 7 of the Act".
Not held (0)
none
Duties published under this section (1)
D11-VCZ. Every tenant: Maintain records and registers of the cultivation of land as tenant; preserve for five years; furnish the annual return in Form 7; thirty days from the end of every financial year; Form 7. Published by Department of Land Resources, Ministry of Rural Development (synthetic record).