Agricultural Land Taxation

THE LAND REVENUE RULES, 1968   The Land Revenue Rules, 1968, are an integral part of the legal framework governing land administration and revenue collection in Pakistan. These rules provide detailed procedures and guidelines for the implementation of the Land Revenue Act, 1967. For a comprehensive understanding of the Land Revenue Rules, 1968, and how they apply to your specific situation or land-related matters, please don’t hesitate to get in touch with us at 24Justice. Our team of legal experts can offer you personalized advice and assistance. Feel free to reach out, and we’ll be glad to provide you with the information you need to navigate the intricacies of land revenue regulations in Pakistan.     PART I Preliminary   1. Short title and commencement   2. Definitions     PART II Procedure of Revenue Officers   3. Statements and pleadings to be brief   4. Verification of applications, etc.   5. Proceeding not to abate on death or marriage of party   6. In fixing dates, etc. Revenue Officer to follow procedure of Revenue Court   6-A. Remand of case   7. Commissions   8. Expenses of witnesses   9. Record of mutation proceedings   10. Record of other proceedings under the Act   11. Contents of orders   12. Apportionment and recovery of costs   13. Execution of orders of ejectment, etc   14. Charges for service of process through post     PART III Village Headmen (Lambardars)   15. Village headmen   16. Number of headmen   17. Matters to be considered in first appointment   18. Dismissal of headmen   19. Matters to be considered in appointment of successor   20. Appointment of revenue farmers and mortgages as headmen   21. Appointment of officiating headmen in place of absentees   22. Duties of headmen   23. Collection, control and distribution of village officers’ cesses   24. Punishments   25. Appointment of substitutes for non-resident headmen   26. Appointment of other substitutes and their position   27. Dissemination of office of substitute   28. Rules governing appointment and removal of substitute   29. Remuneration of substitute     PART IV Record-of-rights And Periodical Records   30. Other documents included in the records-of-rights and periodical records   31. Manner in which the Record-of-Rights prepared, signed and attested   32. Gist of the order of mutation   33. Report regarding cause of delay in mutation cases   34. Roznamcha Waqiati to be maintained by the Patwari   34-A Collection of mutation fee in case of registered deeds   35. Production of documents or furnishing of information under section 47   36. Inspection of Records of Patwari and grant of certified copies or extracts therefrom   37. Inspection of maps and land records filed in the Tehsil revenue record room or consigned to the district sub divisional revenue record room   37-A Preparation of produce statements and 5 yearly abstracts     PART V Crop Inspection And Kharaba   38. Date on which inspection of each harvest to be commenced   39. Crop Inspection Register   39-A Fard Raftar Girdawari   40. Correction of entries in the Crop Inspection Register   41. Failure of crop to be entered in the Register Girdawari   42. Scale on which relief to be given   43. Circumstances under which no Kharaba Statement is to be prepared     PART VI Demand Statements (Dhal Bachh)   44. Bachh Papers     PART VII A – Collection Of Land-revenue By Lambardars   45. Place of payment     B – Collection Of Land-revenue By Tapedars   46. Payment of land revenue and rates and cesses   47. Security to be furnished by Mukhtiarkar, Head Munshi, Supervising Tapedar and Tapedar   48. Surety to be liable in the same manner as Principal   49. Liability of surety not affected by death of Principal or by his taking a different appointment   50. How surety may withdraw from further liability   51. Register of sureties     COLLECTION OF RATES AND CESSES   52. Number of instalments and amount   53. Rates and cesses paid alongwith first instalments of land revenue   54. Rules in the case of estates in which no land revenue is payable   55. Portion of rates and cesses not payable to Government     RECOVERY OF ARREARS   56. Application by Headmen for recovery of arrears from defaulters   57. Defaulter to be summoned   58. Recovery of arrears from defaulters   59. Sale under section 88 or section 90 to be proceeded by attachment     PROCESS FEES   60. Charge for service of process     PART VIII Remission Of Land Revenue   61. Power to sanction remission     PART IX Survey And Boundaries   62. Demarcated areas of forest land, etc. owned by Government to be considered estates   63. Survey marks   64. Boundary marks     A – Tri-junction Pillars (Sihadas) B – Burjis   65. Land measurement or survey   66. Size of area of Survey/Khasra Number   67. Conditions for and restrictions upon subdivision of Survey/Khasra -numbers     PART IX A Demarcation Of Land And Eviction Of Unauthorized Land-owners   67-A Demarcation of Land   67-B Eviction of unauthorised land-owners     PART X Execution Of Certain Orders Of Civil And Criminal Courts Through Revenue Officers   68. Appraisement of value of produce before sale   69. Agency to be used in conducting sale   70. Date on which possession is to be given to decree-holder ‘of Civil Court     PART XI Miscellaneous   71. Village Note Book   72. Forms       THE P. LAND REVENUE RULES, 1968   13th  July, 1968 No. 377/68-219-U (1).- With reference to the Board of Revenue, West Pakistan Notification No. 82/68-43-U (1), dated the 4th March, 1969, published in the Extraordinary issue of the ‘Gazette of West Pakistan’, dated the 12th March, 1968 and in supersession of all existing rules on the subject, the Board of Revenue, in exercise of the powers conferred