Skip to content


Revenue - Definition - Law Dictionary Home Dictionary Definition revenue

Definition :

Revenue, income, annual profit received from land or other funds; also money at the disposal of the Crown, i.e., the executive. The chief sources are (1) Crown property, surrendered to the nation; (2) taxation--income tax, death duties, customs and excise, stamp duties; (3) certain managed enter-prises, such as the Post Office, and Lands, Woods and Forests and miscellaneous holdings such as shares in the Suez Canal, and other profits or fiscal prerogatives of the Crown.

See Halsb. Encycl. Laws of England, tit. 'Revenue'; Chitty's Statutes, tits. 'Customs,' 'Property Tax,' 'Death Duties,' 'Stamps,' and 'Revenue.'

Revenue causes were peculiarly within the province of the court of Exchequer; the practice of which Court in matters of revenue was regulated by the Queen's Remembrancer Act, 1859 (22 & 23 Vict. c. 21), ss. 9 et seq., and the Crown Suits Act, 1865 (28 & 29 Vict. c. 104).

The jurisdiction of the Court of Exchequer was transferred to the High Court of Justice ((English) Jud. Act, 1873, s. 16, see now (English) Jud. Act, 1925, s. 18 (2) (iv.); but all causes which would have been within the exclusive cognizance of the Court of Exchequer were assigned to the Exchequer Division of the High Court (ibid., s. 34), see now (English) Jud. Act, 1925, s. 56 (2) (a); but in 1881, by Order in Council, under s. 32 of that Act, the Exchequer Division was merged in the Queen's Bench (now King's Bench) Division. The practice and proceedings on the revenue side of that division are, except as provided by (English) R.S.C. Ord. LXVIII., not affected by the Rules of the Supreme Court.

Means whatever is lawfully payable in money by a raiyat under the provisions of this Act in respect of any plot of land or part thereof held by him for a revenue year or a part thereof. [Kolkatta Land Revenue Act, 2003, s. 2(j)]

View Judgments Citing this Phrase

View Acts Citing this Phrase

Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //