PLR Act 138Chapter XII · Revenue Deposits.
Section 138 · Power to deposit certain sums other than rent
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(1) In either of the following cases,
namely:—
(a) when a headman or other landowner, or an assignee of land-revenue, to whom any sum other than rent is payable on account of a liability under this Act refuses to receive the sum from, or to grant a receipt therefor to, the person by whom it is payable,
(b) when the person by whom any such sum is payable is in doubt as to the headman or other landowner, or the assignee of land-revenue, entitled to receive it. that person may apply to a Revenue-officer for leave to deposit the sum in his office, and the Revenue-officer shall receive the deposit if, after examining the applicant, he is satisfied that there is sufficient ground for the application, and if the applicant pays the fee, if any, which may be chargeable on any notice to be issued of the receipt thereof.
(2) When a deposit has been so received, the liability of the depositor to the headman or other landowner, or the assignee of land–revenue, for the amount thereof shall be discharged.
(a) when a headman or other landowner, or an assignee of land-revenue, to whom any sum other than rent is payable on account of a liability under this Act refuses to receive the sum from, or to grant a receipt therefor to, the person by whom it is payable,
(b) when the person by whom any such sum is payable is in doubt as to the headman or other landowner, or the assignee of land-revenue, entitled to receive it. that person may apply to a Revenue-officer for leave to deposit the sum in his office, and the Revenue-officer shall receive the deposit if, after examining the applicant, he is satisfied that there is sufficient ground for the application, and if the applicant pays the fee, if any, which may be chargeable on any notice to be issued of the receipt thereof.
(2) When a deposit has been so received, the liability of the depositor to the headman or other landowner, or the assignee of land–revenue, for the amount thereof shall be discharged.
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