Section 47: Record-of-rights and annual records for groups of estates

(1) The Financial Commissioner may direct that a record-of-rights be made for any group of neighboring estates instead of separately for each of the estates.

(2) The provisions of this Chapter with respect to a record-of-rights and annual record for and estate shall then, so far as they can be made applicable, apply to a record-of-rights and annual record for a group of estates.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 47

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