Agricultural Tax Law

The Land Revenue Act, 1967   The Land Revenue Act, 1967, is a significant piece of legislation in Pakistan that governs matters related to land revenue and land administration. It plays a crucial role in regulating land ownership, revenue collection, and land-related disputes in the country.   Preamble   CHAPTER I PRELIMINARY 1. Short title, extent and commencement. 2. Power to except any area from provisions unsuited thereto 3. Exclusion of certain land from operation of this act 4. Definitions   CHAPTER II DIVISIONS AND DISTRICTS 5. Province to be divided into Divisions 6. Divisions to be divided into Districts and District into Sub-Division, etc.   CHAPTER III APPOINTMENT AND POWERS OF REVENUE OFFICERS   Appointment 7. Classes of Revenue Officers 8. Appointment of Commissioners and Collectors 9. Additional Commissioners and Additional Collectors 10. Assistant Collectors 11. Tehsildars, etc. 12. Certain appointments to be notified   Administrative Control 13. Superintendent and Control of Revenue Officers 14. Power to distribute business and withdraw and transfer cases 15. Combination of officers   Powers 16. Conferment of powers of Revenue Officers 17. Functions of Revenue Officers 18. Retention of powers by Revenue Officers on transfer   CHAPTER IV PROCEDURE OF REVENUE OFFICERS 19. Subordination of Revenue Officers 20. Powers to make rules as to procedure 21. Persons by whom appearance and applications may be made before and to Revenue officers 22. Powers of Revenue officers to summon persons to give evidence and produce documents. 23. Summons to be in writing, signed and sealed. 24. Mode of service of summons 25. Mode of service of notice, order of proclamation, or copy thereof 26. Mode of making proclamation 27. Inquiries under the act to be deemed judicial proceedings 28. Language of Revenue Offices 29. Arrest of defaulter to be made upon warrant 30. Power of Revenue officers to enter upon any land or premises for purpose of measurements, etc. 31. Place of sittings 32. Proceedings held on holidays 33. Seals 34. Costs 35. Penalty   CHAPTER V VILLAGE OFFICERS 36. Rules regulating appointment, etc, of Village officers 37. Village officers’ Cess 38. Restriction son attachment or assignment of remuneration of Village officers   CHAPTER VI RECORDS   Records-of-Rights and Periodical Records 39. Records-of-Rights and documents included therein 40. Making of Special revision of Record-of-rights 41. Periodical records   Procedure For making Records 42. Making of that part of periodical records which relates to land-owners 43. Making of that part of periodical records which relates to other persons 44. Determination of disputes 45. Restriction on variations of entries in records 46. Mutation fees 47. Obligation to furnish information necessary for the preparation of records 48. Penalty   Rights of Government and presumptions with respect thereto and to other matters 49. Rights of Government in mines and minerals 50. Presumption as to ownership of forests, quarries and waste-lands 51. Compensation for infringement of rights of third parties in exercise of a right of government 52. Presumption in favour of entries in records-of-rights and periodical records 53. Suit for declaratory decrees by person aggrieved by an entry in a record   Supplemental Provisions 54. Record-of-rights and periodical records for groups of estates 54-A. Power to call for information 55. Power to make rules respecting records and other matters connected therewith   CHAPTER VII ASSESSMENT 56. Assessment of land-revenue 56.A Exemption of land revenue: Punjab Amendment  Sind Amendment 57. Basis of Assessment 58. Limit of assessments 59. Notification of intended re-assessment and instructions as to principles of assessment 60. Mode of determining assessment 61. Announcement of assessment 62. Application for reconsideration of assessment 63. Confirmation and duration of assessment 64. Duration of assessment 65. Assessment to remain in force till new assessment takes effect 66. Refusal to be liable for assessment and consequences thereof. 67. Distribution of the assessment of an estate over the holding comprised therein 68. Application for amendment of the distribution of an assessment 69. Appeals from orders under Sections 62 and 68 70. Special assessments 70-A Increase in Land Revenue: 70-B Determination land ownership: 70-C Information about increase in the extent of ownership: 70-D Change in the basis of Exemption or Assessment: 70-E Method of Exemption or assessment of land Revenue 71. Power to make rules 72. Procedure to be followed in making rules 73. Power to issue instructions   CHAPTER VIII COLLECTION OF LAND REVENUE 74. Liability for payment of land-revenue 75. Security for payment of land-revenue 76. Orders to regulate payment of land-revenue 77. Rules to regulate collection, remission and suspension of land-revenue 78. Costs recoverable as part of arrear 79. Certified account to be evidence as an arrear 80. Processes for recovery of arrears 81. Notice of demand 82. Arrest and detention of defaulter 83. Distress and same of movable property and crops 84. Transfer of holding 85. Attachment of estate holding 86. Annulment of assessment of holding 87. Proclamation of attachment or annulment of assessment and consequences of proclamation 88. Sale of estate holding 89. Effect of sale on encumbrances 90. Proceedings against other immovable Property of defaulter 91. Remedies open to person denying his liability for an arrear   Procedure in Sales 92. Proclamation of sale 93. Indemnity to Revenue Officer with respect to contents of proclamation 94. Publication of proclamation 95. Time and conduct of sale 96. Power to postpone sale 97. Stay of sale 98. Deposit by purchaser in case of sale of immovable property 99. Consequences of failure to pay deposit 100. Time for payment in full 101. Procedure in default of payment 102. Report of sale to Commissioner 103. Application to set aside 104. Order confirming or setting aside sales 105. Refund or deposit of purchase money when sale set aside 106. Proclamation after postponement or on re-sale 107. On confirmation of sale possession and certificate to be granted to purchaser 108. Sale of movable property and perishable articles 109. Mode of payment for movable property when sale is concluded on the spot 110. Mode of payment for movable property when sale is subject to