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 confirmation
111.	Proceeds of sale
112.	Claims to attached movable or immovable property how to be disposed of
	CHAPTER IX RECOVERY OF OTHER DEMANDS BY REVENUE OFFICERS
113.	Recovery of certain arrears through Revenue officers instead of by suit
114.	Other sums recoverable as arrears of land-revenue
115.	Application of chapter VIII to sums recoverable under this Chapter
115-A.	Charge for recovery of dues, other than provincial dues, as arrears of land Revenue
	CHAPTER X Surveys and Boundaries
116.	Revenue survey may be introduced by Board of Revenue in any part of Province
117.	Power of Revenue Officers to define boundaries
118.	Surveys for purpose of preparation of records
119.	Assistance to given by holders and others in the measurement or classification of lands
120.	Professional surveys
121.	Power of Board of Revenue to make rules for demarcation of boundaries and erection of boundary marks
122.	Effect of the fixing a boundary between riverain estates
123.	Power to fix boundary between riverain estates
124.	Effect of fixing a boundary between riverain estates
125.	Application for immediate transfer of rights
126.	Award of compensation and extinguishment of rights thereby
127.	Voluntary transfer not affected
128.	Rights transferred to be liable to all the incidents of tenure of the estate to which the transfers is made
129.	Cost of erection and repair of boundary and survey marks
130.	Recovery of cost incurred by Government
131.	Responsibility for the maintenance of boundary and survey marks
132.	Report of destruction or removal of or injury of boundary or survey marks
133.	Land measurement or survey to be based on a square system or rectangulation
134.	Penalty
	CHAPTER XI PARTITION
135.	Application for partition
136.	Restrictions and limitations on partition
137.	Notice of application for partition
138.	Addition of parties to application
139.	Disallowance of partition
140	Procedure on admission of application
141.	Disposal of questions as to title in the property to be divided
142.	Disposal of other questions
143	Administration of property excluded from partition
144.	Distribution of revenue and rent after partition
145.	Instrument of partition
146.	Delivery of possession of property allotted on partition
147.	Affirmation of partitions privately affected
148	Power to make rules as to cost of partition
149.	Redistribution of land according to custom
150.	Officers who may be empowered to act under this Chapter
	CHAPTER XII ARBITRATION
151	Power to refer to arbitration
152.	Order of reference and contents thereof
153.	Nomination of arbitration
154.	Substitution of arbitrators by parties
155.	Nomination and substitution of arbitrators by Revenue Officers
156.	Process for appearance before arbitrators
157.	Award of arbitrators and presentation thereof
158.	Procedure on presentation of award
159.	Effect of award
160.	Arbitration Act not to apply to arbitration under this Chapter
	CHAPTER XIII APPEAL,REVIEW AND REVISION
161.	Appeals
162.	Limitation for appeals
163.	Review
164.	Revision
165.	Stay of proceedings and execution of orders and decrees
166.	Clerical mistakes, etc.
167.	Computation of period limited under this Chapter
	CHAPTER XIV SUPPLEMENTAL PROVISIONS
	Revenue Deposits
168.	Power to deposit certain sums other than rent
169.	Procedure in Case of deposits
	Orders of Civil and Criminal Courts
170.	Orders of Civil and Criminal Courts for execution of processes against land, etc.
171.	Preservation of attached produce
	Exclusion of jurisdiction of Civil Courts
172.	Exclusion of jurisdiction of civil Courts in matters within the jurisdiction of Revenue officers
173.	Powers to invest officers making records-of-rights or general re-assessment with powers of Civil Courts
174.	Control over such officers and appeals from and revision of their decrees and orders
175.	Prevention of encroachment upon common lands
175-A	Penalty for encroachments
176.	Papers kept by Village officers to be deemed public documents
177.	Maps and land record open to inspection, etc,
178.	Restriction on Revenue Officers binding at auctions or engaging in trade
	CHAPTER XV MISCELLANEOUS
179.	Effect of finality sof orders
180.	Restrictions on appointment of Lambardars
181.	Bar of legal proceedings against Revenue Officers
182.	Power to make rules
183.	Rules to be make after previous publication
184.	Repeals and Savings
	THE SCHEDUEL
	ENACTMENTS REPEALED
	Part I
	Part II

The

Punjab/ Sind/ NWFP/ Balochistan Land Revenue Act, 1967

XVII of 1967

28^th December, 1967

An Act to consolidate and amend the law

relating to Land Revenue in the Provinces of

Punjab/Sindh/NWFP/ Balochistan

Preamble.— Whereas it is expedient to consolidate and amend the law relating to the making and maintenance to records-of-rights, the assessment and collection of land-revenue, the appointment and functions of Revenue officers and other matters connected with the Land Revenue Administration in the Provinces of Punjab/Sindh/NWFP/Baluchistan, or incidental thereto;

It is hereby enacted as follows:

CHAPTER 1 PRELIMINARY

Short title, extent and commencement. (1) This Act may be called the west Pakistan Land Revenue Act, 1967.

(2) It extends to the whole of the province of West Pakistan, except the Tribal Areas.

(3) It or any specified provision thereof shall come into operation in such area or areas and on such date or dates as Government may, by notification, appoint in this behalf.

Enforcement.

The Act notified to be enforced w.e.f, Ist January, 1968 by Notification No. 599/67/319—U(1), dated 28/12/1967 in the province of West Pakistan.

Balochistan Province— Usta Muhammad and jhatpat Sub—Divisions.

Balochistan Land Revenue Act, 1967 (XVII of 1967) has come into force in Usta Muhammad and jhatpat Division of Nasirabad District w.e.f Ist of January, 1983 vide No. 32-12/78-Rev. Gazette of Balochistan, Extraordinary 18^th April, 1983

Power to except any area from provisions unsuited thereto.(1) Should the circumstances of any area in which this Act, or any specified provision thereof, has been brought into force be such that, in the opinion of Government, that provision, or any other provision of the Act, is unsuited thereto, Government may, by notification, except that area from the operation as such provision, and thereupon those provision shall not apply to such area until the notification is rescinded.

(2) While such exception as aforesaid remains in force, Government may frame rules for the regulation of the matters so excepted, So far as may be, the rules shall be consistent with the provision of this Act and shall specify the period for which such exception shall remain in force.

Exclusion of certain land form operation of this Act. (1) Except so far as may be necessary for the record, recovery and administration of village-cess, or for purposes of survey, nothing in this Act applies to land which is occupied as the site of a town or village, and is not assessed to land revenue.

(2) It shall be lawful for the Collector acting under the general or special orders of the Board of Revenue, to determine, for the purposes of this Act, what lands are included within the site of a town or village, and to fix and from time to time to vary the limits of the same, regard being had to all the subsisting rights of the land owners.

Definitions. In this Act, Unless there is any thing requgnant in the subject or context:– Land Revenue Act is Applicable to cities and towns, mutation in Record—of — Rights in respect of a plot in a city on authority of registered deed rightly effected.

(1) “Agricultural years” means the year commencing on the first day of July, or on such other date as the Board of Revenue, with the previous approval of Government, may by notification, appoint for any specified area;

(2) “arrears of land revenue” means land—revenue which remains unpaid after the date on which it becomes payable;

(3) “Assessment circle” means a group of estates which, in the opinion of the Board of Revenue, to be recorded in an order in writing, are sufficiently homogeneous to admit of a common set of rates being used as a general guide in calculating the land-revenue to be assessed upon them;

(4) “Board of Revenue” means the Board of Revenue established under the West Pakistan Board of Revenue Act, 1957;

(5) “Boundary mark” means any erection, whether of earth, stone, or other material, any hedge, unplugged ridge, or strip of ground, or other object or mark, whether natural or artificial, set up, employed or specified by a Revenue officer having authority in that behalf in order to designate the boundary of any division of land.

(6) “Commencement” Shall mean the day on which this Act or any provision thereof, as the case may be, comes into operation;

(7) “defaulter” means a person liable for an arrear of land—revenue, and includes a person who is responsible as surety for payment of the arrear;

(8) “Encumbrance” means a charge upon or claim against land arising out a private grant or contract;

(9) “estate” means any area—(i) for which a separate record of rights has been made; or

Which has been separately assessed to land revenue; or
Which the Board of Revenue may, by general rule or special order, declare to be an estate;

(10) “Holding” means a share or portion of an estate held by one land owner or jointly by two or more land owners;

Punjab amendment.

(10A) “Irrigate land” means land irrigated by a canal, well, lift, spring, tank or by any other artificial means of irrigation.

Sindh amendment.

(10-A) “irrigated Land” means land irrigated by a canal tubewell, well spring or by any other artificial means of irrigation.

Balochistan & N.W.F.P amendments.

(10-A) “Irrigated land” means land irrigated by a canal, tubewell, jhalar, kares, spring or by any other artificial means of irrigation.

(11) “Kanungo” Shall be deemed to include a supervising Tapedar;

(12) “Landlord” means a person under whom a tenant holds land, and to whom the tenant is, or but for a special contract, would be liable to any rent for that land, and shall include a lessee of such person, and the predecessors and successors in interest of such person;

(13) “land-owner” includes a person to whom a holding has been transferred, or an estate or holding has been let in farm, under this Act, for the recovery of an arrear of land—revenue or of a sum recoverable as such an arrear, and any other person who is in possession of any estate or any share or portion thereof, or in the enjoyment of any part of the profits of an estate, but does not include a tenant;

(14) “Land—revenue” means land—revenue assessed or assessable under this Act. Or under any other law for the time being in force relating to land—revenue and includes any rates imposed on account of increase in the value of land due to irrigation.

(15) “Legal practitioner” means any legal practitioner within the meaning of the legal practitioners Act, 1879 (Act XVII of 1879) except a Mukhtar;

(16) “Net assets” of an estate or group of estates means the estimated average annual surplus produce of such estate or group of estates remaining after deduction of the ordinary expenses of cultivation as ascertained as ascertained or estimated.

Explanation. — Ordinary expenses of cultivation include payment, if any, which the landowner customarily bears, whether in kind or in cash, and whether in whole or in part in respect of —

water rates,
maintenance of means of irrigation
maintenance of embankments.
Supply of seed,
Supply a manure,
Improve implements of husbandry,
Concessions with regard to folder
Special abatements made for fallow or bad harvests,
Cost of collection of rent,
Allowance for shortage in collection of rent.
Interest charges payable in respect of advances made in cash, free of interest, to tenants for the purpose of cultivation.
Wages or customary due paid to village auxiliaries whose product or labour are utilized for the purposes of cultivation and harvesting;

and the share that would be retainable by a tenant if the land were let to a tenant paying rent, whether in cash or in kind, at the normal rate actually prevalent in the estate or group of estates;

(17) “Patwari” Shall be deemed to include a Tapedar and Special or additional Tapedar;

(18) “pay” with its grammatical variations and cognate expression, includes, when used with reference to rent, “deliver” and “render” with their grammatical variations and cognate expressions;

(19) “Prescribe” means prescribed by rules made under this Act;

(20) “Rates and cases” means rates and cases which are primarily payable by land—owners, and include-

(a) the local rate, if any, payable under any law for the time being in force, and fee similarly leviable from land owners for the use of, or benefits derived from embankments and works for supply or storage of water for agricultural purposes and for the preservation and reclamation of soil and drainage and reclamation of swamps;

(b) any annual rate chargeable on owners of land under any law for the time being in force for the benefits derived from drainage works carried on for the public health, or for the improvement of land or for the proper cultivation or irrigation thereof, or for the protection from floods or other accumulations of water, or form erosion by a river;

village officers cess; and
any sum payable on account of village expenses.

(21) “rent” means whatever is payable to a landlord in money or kind by a tenant on account of the use or occupation of land held by him, but shall not include any cess, or other contribution or due or any free personal service;

(22) “Revenue Court” means a court constituted as such under the law relating to tenancy as in force for the time being;

(23) “Revenue officer” means a Revenue officer having authority under this Act to discharge the functions of Revenue Officer;

(24) “Survey mark” means any mark set by the Department fo survey of Pakistan;

(25) “Survey number” or “Khasra number” means a portion of land of which the area is separately entered under an indicative number in the record of rights;

(26) “Tenant” means a person who holds land under another person, and is, or but for a special contract would be, liable to pay rent for the land to that other person, and includes the predecessors and successors in interest of such person, but does not include–

a mortgagee of the rights of a land owner; or
a person to whom a holding has been transferred, or an estate or holding has been let in farm, under the provisions of this Act, for the recovery of an arrear of land revenue or of sum recoverable as such an arrear; or
a person who takes from government a lease of unoccupied land for the purpose of subletting it;

(27) “Tenancy” means a parcel of land held by a tenant under one lease or one set of conditions;

Punjab amendment.

(27-A) “unirrigated” land means land other than irrigated land and includes land fed by rains, folds, hill torrents, and uncultivable or waste land.

Sindh amendment.

(27-A) “Unirrigated” land means land other than irrigated land.

Balochistan & N.W.F.P amendment.

(27-A) “Unirrigated land” means land other than irrigated land, includes land fed by rain, flood, hill torrents, uncultivable and waste land.

(28) “Village officer” means any person appointed under this Act whose duty it is to collect, or to supervise the collection of, the revenue of an estate, and includes kanugos patwaris, zabits, Kotars, or Tapedars, peons, Arbabs, Rais and Headman Lambardars.

Court Decisions

Estate–Meaning and scope-Term “estate” is a legal expression which forms a unit for revenue assessment-”Estate” means an area for which a separate record of rights is prepared and separate revenue is assessed and which has been treated as a separate unit for purpose of assessment of revenue or any particular area which Provincial Government, by general rule or special order has declared as an estate– “Estate ” or “Mahal ” is different from village or Mauza–Estate is generally a Mahal which is assessed to the revenue. 1999 Y L R 2668

AIR 1933 All. 414 ref.

CHAPTER 2

¹[***]DISTRICTS

Province to divided into Divisions. There shall be as many ²[‘‘Districts’‘] in the province, with such limits and such areas, as Government may, by notification, direct.

Legal Amendments

Deleted the words ( Divisions and) By Punjab Land Revenue (Amendment) Ordinance, 2001.
Sub. for the word divisions by Punjab Land Revenue (Amendment) Ordinance, 2001.

Sind amendment.

“For the word “districts”, the word “Divisions”, substituted”.

Baluchistan amendment.

In section 5, for “Division” substitute “Districts”.

¹[‘‘6. Districts to be divided into Tehsils.- (1) Each District shall be divided into such Tehsils having such limits, as Government may, by notification, direct.

(2) Government may, by notification, vary the number and limits of Districts or Tehsils in the Province.’‘ ]

Legal Amendments

Section 6 Sub. By Punjab Land Revenue (Amendment) Ordinance, 2001.

Sind amendment.

(a) in subsection (1) for the words “each District”, the words and comma “Each Division shall be divided into such District, and each District” and;

(b) in subsection (2), between the word “of” and the word “District” the word and comma “Division” substituted.

Baluchistan amendments.

In section 6-

(i) in subsection (1), omit “Each Division shall be divided into such District, and”

in subsection (2), omit “Division”.

CHAPTER 3

APPOINTMENT AND POWERS OF

REVENUE OFFICERS

Classes of Revenue officer. (1) There shall be the following classes of Revenue Officers, namely:-

the Board of Revenue;
the ¹[‘‘Executive District Officer (Revenue)’‘];
the Collector;
the Assistant Collector of the first grade;
the Assistant Collector of the second grade.

(2) The ²[District Officer (Revenue)]of the District or the officer performing for the time being function as such, shall be Collector thereof.

Legal Amendments

Sub. for the word Commissioner by Punjab Land Revenue (Amendment) Ordinance, 2001.
Sub. For the word ‘‘Deputy Commissioner’ by Punjab Land Revenue (Amendment) Ordinance, 2001.

Baluchistan amendment.

In section 7 omit clause (b) of Subsection (1).

¹[‘‘8. Appointment of Collectors.- For each District there shall be a Collector who shall be appointed by Government, and who shall exercise throughout the District, all the powers, and discharge all the duties, of the Collector under this Act.’‘ ]

Legal Amendments

S. 8 Sub. By the Punjab Land Revenue (Amendment) Ordinance, 2001.

Sind amendment

Appointment of [‘‘Executive District Officer (Revenue)’‘] and Collector, For each Division there shall be a [‘‘Executive District Officer (Revenue)’‘], and in each District there shall be a Collector, who shall be appointed by Government, and who shall exercise throughout the Division or District, as the case may be, all the powers and discharge all the duties, of the [‘‘Executive District Officer (Revenue)’‘] or Collector, as the case may be; under this Act.

Baluchistan amendment.

In section 8, substitute the following.

Appointment of Collectors—for each District there shall be a Collector who shall be appointed by Government, and who shall exercise throughout the District all the powers, and discharge all the duties conferred or imposed on a collector by or under this Act. [Baluchistan (Amendment of laws) Act, 1973]

¹[‘‘9. Additional Collectors.- Government may appoint in any District an Additional Collector, who shall exercise throughout the District concerned all or any of the powers and discharge all or any of the duties conferred or imposed on a Collector by or under this Act, subject to the general supervision and control of the Collector of the District.’‘]

Legal Amendments

Section 9 Sub. By Punjab Land Revenue (Amendment) Ordinance, 2001

Sind amendment.

Additional [‘‘Executive District Officer (Revenue)’‘]s and additional Collectors.—Government may appoint in any Division an Additional [‘‘Executive District Officer (Revenue)’‘] or in any District an Additional Collector, who shall exercise, throughout the Division or District concerned all or any of the powers and discharge all or any of the duties conferred or imposed on a [‘‘Executive District Officer (Revenue)’‘] or a Collector, as the case may be, by or under this Act, subject to the general supervision and control of the [‘‘Executive District Officer (Revenue)’‘], and the Collector of the District in the case of Additional Collector.

Baluchistan amendment.

In section 9, substitute the following.

Appointment of Additional Collector— Government may appoint in any District an Additional Collector, who shall exercise all or any of the powers and discharge all or any of the duties conferred or imposed on a Collector, by or under this Act subject to the general supervision and control of the Collector of District. (Baluchistan (Amendment of laws) Act 1973]

Assistant Collectors. (1) Government may appoint to each District as many Assistant Collectors of the first and second grade as it may deem expedient.

¹[‘‘(2) Government may confer on Deputy District Officer (Revenue) of a Tehsil all or any of the powers of the Collector under sub section (1) of section 16’‘].

(3) If any of the powers of a Collector, under this Act are conferred on an Assistant Collector they shall be exercised by him subject to the control of the collector.

Legal Amendments

Sub-section 2 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001.

¹[‘‘11. Tehsildars.- The Tehsildar entrusted with the local revenue administration of a Tehsil, under the control and supervision of Deputy District Officer (Revenue) of that Tehsil, shall exercise such powers and discharge such duties of an Assistant Collector as may be expressly conferred or imposed on him by or under this Act.’‘]

Legal Amendments

Section 11 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Certain appointments to be notified. The appointment of all officers under this Chapter shall be made by notification.

Administrative Control

Superintendence. (1) The Board of Revenue shall be subject to the control of Government.

(2) The general superintendence and control over all other Revenue officers shall be vested in, and all such officers shall be subordinate to, the Board of Revenue.

(3) Subject to the general control of the Board of Revenue, ¹[an] ²[‘‘Executive District Officer (Revenue)’‘] shall control all other Revenue Officer in his ³[‘‘District’‘].

⁴[‘‘(4) Subject as aforesaid and to the control of the Executive District Officer (Revenue), a District Officer (Revenue) shall control all other Revenue Officers in his District.’‘ ]

Legal Amendments

for the word (a) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
for the word ‘‘Division’‘ by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Sub-section (4) subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Sind amendment.

(3) Subject to the general control of the Board of Revenue a [‘‘Executive District Officer (Revenue)’‘] shall control all other Revenue officers in this Division.

(4) Subject as aforesaid and to the control of the [‘‘Executive District Officer (Revenue)’‘], a Collector shall control all other Revenue officers in his District.

Baluchistan amendment.

In section 13, for subsections (3) and (4), substitute the following:

(3) “Subject” to the general control of the Board of Revenue a Collector shall control all other Revenues Officers in his District” [Baluchistan( amendment of laws Act) 1973]

Power to distribute business and withdraw and transfer cases. (1) The Board of Revenue may, by written order distribute, in such manner as may be deemed fit, any business cognizable by any Revenue officer under its control, and by like order, withdraw any case pending before any such officer,

(2) The powers exercisable by the Board of Revenue under subsection (1) may, by like order and in like manner, be exercised by ¹[an] ²[‘‘Executive District Officer (Revenue)’‘] or collector in respect of any business cognizable by, or any case pending before, other Revenue officers under their respective control.

(3) Where a case is withdrawn by the Board of Revenue under subsection (1), the Board may dispose of itself, or, by written order, refer it for disposal to any Revenue officer and where a case is withdrawn by [an] ³[‘‘Executive District Officer (Revenue)’‘] or Collector under subsection (2) the ⁴[‘‘Executive District Officer (Revenue)’‘] or collector, as the case may be, may dispose of it himself, or by like order, refer it to any other Revenue officer under his control.

(4) No order under this section shall empower any revenue officer to exercise any powers or deal with any business which he would not be competent to exercise or deal with within the local limits of his own jurisdiction.

Legal Amendments

1 Subs. for the word (a) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. ibid
4. ibid

Sind amendment:

in subsection (2)—

(i) between the article “a” and the word “Collector” the words “[‘‘Executive District Officer (Revenue)’‘] or “inserted; and

(ii) for the word “his” the words “their respective” substituted; and

(b) in subsection (3), for the words brackets and figure “a Collector under subsection (2) “the words brackets, figure and commas “a [‘‘Executive District Officer (Revenue)’‘] or collector under subsection (2), the [‘‘Executive District Officer (Revenue)’‘] or collector, as the case may be “substituted.

Balochistan amendment.

in subsection (2),
omit “[‘‘Executive District Officer (Revenue)’‘] or”
for “their respective” substitute “his”

(b) in subsection (3), for “[‘‘Executive District Officer (Revenue)’‘] or Collector, under subsection (2), the [‘‘Executive District Officer (Revenue)’‘] or Collector, as the case may be”, substitute “ Collector under subsection (2)”, [Baluchistan (Amendment of Laws) Act, 1973.]

Combination of offices. It shall be lawful for Government to appoint one and the same person, being otherwise competent according to law, to any two or more of the offices provided for in this Chapter.

Powers

Conferment of powers of Revenue Officers.

(1) Government may, by notification, confer on any person all or any of the powers of ¹[an] ²[‘‘Executive District Officer (Revenue)’‘] or Collector under this Act, and may, by notification, confer on any person all or any of the powers of an ³[‘‘Executive District Officer (Revenue)’‘] or Collector under this Act, any may, in like manner, withdraw such powers.

(2) The Board of Revenue may, by notification, confer on any person all or any of the powers of an Assistant Collector under this Act, and may, in like manner, withdraw such powers.

(3) A person on whom powers are conferred under this section shall exercise those powers within such local limits., and in such classes of cases as Government or the Board of Revenue, as the case may be, may direct and, except as otherwise so directed, such person shall, for all purposes connected with the exercise thereof, be deemed to be the ⁴[‘‘Executive District Officer (Revenue)’‘], Collector or Assistant Collector, as the case may be.

Legal Amendments

1 Subs. for the word (a) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. ibid
4. ibid

Sind amendment.

(a) In subsection (1), between the article “a” and the word “Collector”, the word “[‘‘Executive District Officer (Revenue)’‘] or” inserted; and

(b) In subsection (3), between the article “the” and the word “collector” the word and comma [‘‘Executive District Officer (Revenue)’‘]” substituted.

Baluchistan amendment.

In section 16-

in subsection (1), omit [Executive District Officer (Revenue)]
in subsection (3), omit [Executive District Officer (Revenue)]

Function of Revenue Officers. Except where the class of Revenue Officers by whom any function is to be performed is specified in this Act, the Board of Revenue may, by notification, determine the functions to be performed under this Act by any class of Revenue Officers.

Retention of powers by Revenue Officers on transfer. When a Revenue Officer of any class who has, under the provisions of this Act, any powers to be exercised in any local area, is transferred from that local area to another as a Revenue Officer of the same or a higher class, he shall continue to exercise those powers in that other local area unless Government or the Board of Revenue, as the case may be, otherwise directs or has directed.

CHPATER 4

PROCEDURE OF REVENUE OFFICERS

Subordination of Revenue Officer. –In all official acts and proceedings, a Revenue Officer shall in the absence of any express provision of law to the contrary, be subject as to the place, time and manner of performing his functions, to the direction and control of the officer to whom he is subordinate.

Powers to make rules as to procedure. – The Board of Revenue may, with the previous approval of Government, make rules, not inconsistent with this Act, for regulating the procedure of Revenue Officers in cases in which a procedure has not been provided for by this Act.

(2) The rules may provide, among other matters, for the mode of enforcing orders of ejectment under this Act from and delivery of possession of immovable property, and rules providing for those matters may confer on any Revenue Officer all or any of the powers in regard to contempts, resistance, and the like, which a Civil Court may exercise in the execution of a decree whereby it has adjudged ejectment from, or delivery of possession of, such property.

(3) Subject to the rules made under this section, a Revenue Officer may refer any case which he is empowered to dispose of under this Act to another Revenue Officer subordinate to him for investigation and report, and may decide the case upon such report, after giving the parties concerned an opportunity of being heard.

Persons by whom appearance and applications may be made before and to Revenue Officers. (1) Appearance before a Revenue Officer, and applications to, and acts to be done before him, under this act may be made or done.—

by the parties themselves; or
by their authorized agents or legal practitioners;

Provided that the employment of an authorized agent or legal practitioner shall not excuse the personal attendance ot a party of any case in which personal attendance is specially requited by an order of the Revenue officer.

(2) The fees to a legal practitioner shall not be allowed as costs in any proceedings before a Revenue officer under this Act unless that officer considers, for reasons to be recorded by him in writing, that the fees should be allowed.

Powers of Revenue officers to summon person to give evidence and produce documents. (1) A Revenue officer may summon any person whose attendance he considers necessary for the purpose of any business before him as a Revenue officer.

(2) A person so summoned shall be bound to appear at the time and place mentioned in the summons in person or, if the summons so allows, by his authorized agent or a legal practitioner;

Provided that: the exemption sunder sections 132 and 133 of the code of Civil procedure, 1908 (Act V of 1908), shall be applicable to requisitions for attendance under this section.

(3) The person attending in obedience to the summons shall be bound to state the truth upon any matter respecting which he is examined or made statements, and to produce such documents and other things relating to any such matter as the Revenue officer may require.

Summons to be in writing, signed and sealed.—Every summon shall be in writing, in duplicate, and shall state the purpose for which it is issued and shall be signed by the Revenue officer issuing it, and if he has a seal, shall also bear his seal.

Mode of service of summons. (1) A summons issued by a Revenue officer shall if practicable, be served (a) personally on the person to whom it is addressed or, failing his, (b) on his authorized agent or(c) an adult male member of his family usually residing with him.

(2) If service cannot be effected in the manner provided in subsection (1) or if acceptance of service is refused, the summons may be served by affixing a copy thereof at the usual or last known place of residence of the person to whom it is addressed, or, if that person does not reside in the district in which the revenue officer is employed and the case to which the summons relates has reference to land in that District, the summons may be served by.

(a) Sending it by post to the Collector of the District in which that person has his usually residence who shall cause it to be served in accordance with the provisions contained in subsection (1); and

(b) Affixing a copy of the summons on some conspicuous place in or near the estate wherein the land is situate.

(3) If the summons relates to a case in which person having the same interest are so numerous that personal service on all of them is not reasonably practicable, it may, if the Revenue officer so person as the Revenue officer nominates in this behalf, and by proclamation of the contents thereof for the information of the other person interested.

(4) A summons may, if the Revenue Officer so directs, be served on the person name therein, either in addition to, or in substitution for, any other mode of service by forwarding the summons by registered post to the person concerned.

(5) When summons is forwarded as aforesaid the Revenue officer may presume that the summons was served at the time when the letter would be delivered in the ordinary course of post.

Mode of service of notice, order of proclamation, or copy thereof. (1) A notice, order of proclamation, or a copy of any such document, issued by a Revenue officer for service on any person, shall be served in the manner provided in section 24 for the service of a summons.

(2) No such notice, order or proclamation or copy thereof, shall be deemed void on account of any error in the name or designation of any person referred to therein, unless such error has occasioned substantial injustice.

Mode of making proclamation. When a proclamation is issued by a Revenue officer it shall, in addition to any other mode of publication which may be prescribed by or under this Act, be made by beat of drum or other customary method and by affixing a copy thereof on a conspicuous place in or near the land to which it relates.

Inquiries under the Act to be deemed judicial proceedings. (1) Every inquiry under this act shall be deemed to be a “Judicial proceeding” within the meaning of sections 193, 219 and 228 of the Pakistan penal code, 1860 (Act XLV of 1860), and the Revenue officer holding an inquiry shall be deemed to be a court for the purposes of such inquiry.

(2) Every hearing and decision in such inquiry shall be in public, and the parties or their authorized agents shall have due notice to attend.

Language of Revenue officers. Government may, by notification, declare what shall for the purposes of this Act, be deemed to be the language in ordinary use in any specified part of the province.

Arrest of defaulter to be made upon warrant. Whenever it is provided by this Act that a defaulter may be arrested, such arrest shall be made upon a warrant issued by the Revenue officer competent to direct such person’s arrest.

Power of Revenue officers to enter upon any lands or premises for purpose of measurements, etc. It shall be lawful for any Revenue officer, and any person acting, under the orders of Revenue officer, at any time to enter, when necessary for the purpose of measurement, demarcation, fixation or inspection of boundaries or boundary marks, classification of soil, or assessment, or for any other purpose connected with the lawful exercise of his office under the provision of this Act, or any other law for the time being in force relating to land—revenue, upon any lands or premises, whether belonging to Government or to private individuals:

Provided that no premises used as human dwelling shall be entered upon except with the consent of the occupier thereof, or without serving on the occupier a notice of not less than seven days in the prescribed form;

Provided further that due regard shall always be paid to the social and religious prejudice of the occupiers.

Place of sitting. (1) A Revenue officer, other than Assistant Collector of the first grade, may exercise his powers under this Act at any place with in the limits of his jurisdiction.

(2) An Assistant Collector of the first grade may exercise his powers at any place with in the district in which he is employed.

Proceedings held on holidays.—Any proceedings held before a Revenue officer under this Act on a day notified as a holiday, shall not be invalid by reason of such proceedings having been held on that day.

Seals.—Government may from time to time by notification, prescribe what Revenue officer shall use a seal, and what size and description of seal shall be used by each of such officers.

Costs.—A Revenue officer may give and apportion the costs of any proceedings under this Act, in any manner he thinks fit:

Provided that if he orders that the cost of any such proceedings shall not follow ht event, he shall record his reasons for the order.

Penalty. If a person required by summons, notice, order or proclamation proceedings from a Revenue officer to attend at a certain time and place within the limits of the estate in which he ordinarily resides or in which he holds or cultivates and fails to comply with the requisition, he shall be liable at the discretion of the Revenue officer to a fine which may extend to ¹[“five hundred”] rupees.

Punjab Amendment.

In the Punjab land Revenue Act, 1967 (Act XVII of 1967) hereinafter referred to as the principal Act, in section 35, for the word “fifty” the words “five hundred” shall be substituted.

CHAPTER 5

VILLAGE OFFICERS

Rules regulating appointment, etc. of Village officers. The Board of Revenue may, with the previous approval of government made rules to regulate the appointments, duties, emoluments, punishment, suspension and removal of Village officers.

Court Decisions

Appointment of Lambardar—Applications were invited for appointment of substitute Lambardar after the death of the lambardar—Fifteen candidates applied for the post, but out of them 8 candidates withdrew their applications and only 7 candidates remained in field out of whom four were not summoned—Out of remaining 3 only the respondent was appointed without taking into consideration merits of other two candidates—Non-summoning of candidates who had not withdrawn their candidature and ignoring claim of other two candidates—without hearing them and without taking into consideration their merits, had militated against requirement of law and justice—Order of Authority appointing the respondent arbitrarily, was unlawful and unsustainable, irrespective of the fact whether petitioner had any locus standi in the matter or not—Order was set aside and case was remanded for fresh appointment after inviting applications through proper publicity and after hearing candidates properly looking into merits of their claims. 2004 C L C 8

Village officer’s cess. (1) Government may, by notification, impose on all or any of the estates in the province, a cess to be called the village officer’s cess, at such rate or rates, not exceeding five per cent of the land—revenue, as it may think fit, for remunerating Village officers, other than those who are government servants.

(2) The Board of Revenue may, with the previous approval of Government, make rules for the collection, control and distribution of the Village officers’ cess.

N.W.F.P amendment.

In subsection (1), for the word “five” the word “ten” substituted.

Remuneration (Panchotra) of Lambardar.

Restriction on attachment or assignment of remuneration of village officers. (1) the remuneration of a Village officer mentioned under subsection (1) of section 37 shall not be liable to attach in execution of a decree or order of civil or Revenue Court.

(2) An assignment of or charge on, or an agreement to assign or charge, any such remuneration shall be void unless it is authorized by rules made by the Board of Revenue in this behalf.

CHAPTER 6

RECORDS

Record of Rights and periodical records

Record of rights and documents included therein.— (1) Save as otherwise provided by this Chapter, there shall be a record-of rights for each estate.

(2) The record of rights for an estate shall include the following documents namely;

Statements showing, so far as may be practicable;–

(i) the persons who are land—owners, tenants or who are entitled to receive any of the rents, profits or produce of the estate or to occupy land therein;

(ii) the nature and extent of the interests of those persons, and the conditions and liabilities attaching thereto; and

(iii) the rent, land-revenue, rates, cesses or other payments, due from and to each of those person and Government;

(b) a statement of customs respecting rights and liabilities in the estate;

(d) such other documents as the Board of Revenue may with the previous approval of Government prescribe.

Court Decisions

Entry in Register of Mutations—Such entry does not confer any title as the mutation in favor of a person is not a conclusive evidence of transfer of land to such person. 2004 C L C 240 as Mere attestation of mutation, would not convey any title to vendee/donee and the very transaction must be proved independently through cogent evidence by the Beneficiary claiming title thereunder—Entries in Revenue Record were maintained for fiscal purposes alone. 2004 C L C 203

Transfer of property :- Courts below, in view of the Revenue Record had found the appellants to be owners of suit-land, whose predecessors mortgaged the suit-land, but non-suited them on the ground that they had extinguished their right of redemption—Successors of mortgagees, despite notices having not appeared in the Court to contest the suit, there would be a strong presumption that the land might have been redeemed by the mortgagors—Respondents as per entries the suit, there would be a strong presumption that the land might have been redeemed by the mortgagors—Respondents as per entries in the Revenue Record were tenants “Ghair Dakhilkaran Bila Lagan” and “Ghair Dakhilkaran” respectively with no entry in lagan column, as such, their possession was in the capacity of the tenants and in such a capacity they could not claim ownership on the basis of adverse possession as once a tenant was always a tenant and they not being the mortgagees could not take the plea of extinguishment of their right of redemption of the land. PLD 2003 SC 650

Nature and evidentiary value of Mutation :‑ Register of mutation was an official register required to be maintained under provisions of West Pakistan Land Revenue Act, 1967‑‑‑Functionaries of Revenue Department were obliged, in discharge of their official duties, to make entries in accordance with S. 42, West Pakistan Land Revenue Act, 1967 relating to matter of inheritance and devolution of properties of a deceased owner in the process of sanctioning mutation‑‑‑Entries made in register of mutation relating to a fact in issue or relevant fact, would by themselves be relevant facts which could be proved and read in evidence by virtue of provisions contained in Art. 49, Qanun‑e‑Shahadat, 1984‑‑ Mutation would, therefore, constitute valid evidence in respect of facts in issue. 1999 Y L R 2182

Khasra Girdawari‑‑No presumption of truth is attached to copy of Khasra Girdawari. 1989 C L C 837

First Settlement Record :- Record of rights which also included the settlement record was being followed with more or less exactness by the Settlement Officers, which included Wajib‑ulArz, Jamabandi and the portion of Shajra‑Nasb or genealogical tree of the proprietors‑‑‑Presumption of truth is attached to record of rights generally but to the first ever Settlement Record in particular‑‑‑Very strong evidence is required to rebut the presumption of correctness attached to the first Settlement of an area‑‑‑Where no evidence of any consequence had been adduced in rebuttal of the entries of the Settlement Record, interference with the authenticity of the record was declined by Supreme Court. 1997 S C M R 1840

Making of special revision of record—of –rights. (1) When it appears to the Board of Revenue that record-of-rights for an estate does not exist, or that the existing record—of—rights for an estate requires special revision, the Board of Revenue may, by notification, direct that a record—of—rights be made, or that the record-of—right be especially revised, as the case may be.

(2) A notification under subsection (1) may direct that record-of-rights shall be made or specially revised for all or any of the estates in any local area.

(3) A record-of-rights made or specially revised for an estate under this section shall be deemed to be the record-of-rights for that estate, but shall not affect any presumption in favour of Government which has already arisen from any previous record-of-rights.

Periodical records. (1) The Collector shall cause to be prepared by the patwari of each estate periodically, as the Board of Revenue may direct, and edition of any record-of-rights amended in accordance with the provisions of this Chapter.

(2) Such edition of the record-of-rights shall be called the periodically record for the estate, and shall comprise the statements mentioned in clause (a) of subsection (2) of section 39 and such other documents, if any, as may be prescribed.

(3) For the preparation of periodical records, the Collector shall cause to be maintained by the patwari of each estate a register of mutations in the prescribed form, and other prescribed registers, if any.

Court Decisions

Connotation and evidentiary value of mutation :– Initial burden of proof would be on the party claiming to be its beneficiary‑‑‑Mutation signifies alteration of an entry in the Revenue Records so as to bring it uptodate‑‑‑Decision on a mutation is not a final adjudication on question of title‑‑‑Presumption of truth is not attached to the entries in the mutation‑‑‑Proceedings before Revenue Officers are more in the nature of fiscal enquiries rather than to determine disputed questions of title to the property.

Term “mutation” has not been defined by the legislature. It literally means change or alteration. Thus “mutation” merely signifies alteration of an entry in the revenue records with the object of bringing the latter up to date so as to represent the facts with regard to the respective rights and liabilities of persons as these at present are and not as they should be. In order to maintain the Record of Rights accurately, it is necessary to register carefully all changes as they occur among the right‑holders and in the rights themselves. The act of recording these changes is known as `mutation’. Mutation register, is prescribed under section 41 of Land Revenue Act, 1967. Procedure for making of records and scope of enquiry in regard thereto is laid down in sections 42 to 45 of the Punjab Land Revenue Act. Mutation procedure is not designed for final settlement of rights. Nor are the Revenue Officers final arbiters of the rights of the persons or their property. Decisions by them in mutations are merely a prelude to the decision by the Civil Courts which alone are competent to pronounce finally upon the rights of persons and to their properties. In mutation proceedings,, Revenue Officers are required to reach a decision, in so far as they are able to do so in summary proceedings as to the disputed title to the land in question. The decision on a mutation is not a final adjudication on a question of title. It is the formal recording of what the Revenue Officers dealing with the matter consider the facts in regard to title to the land in question and the final adjudication on a question of title between the parties is a matter for the Civil Courts except in so far as the statute may have taken away their jurisdiction in regard to specified matters and conferred it upon another authority. It is a common fallacy that decisions in mutation coupled with the consequent correction of the revenue entries either create a title previously not existing or terminate a previously existing title. The entry of title in the revenue records on the result of mutation proceedings is merely the recognition by the Revenue Officers of a title which they believe to exist. Entry made in the Record of Rights in accordance with law is entitled to a re-buttable presumption of correctness but it is equally true that the mere making of an entry does not in any way create a title. Mutation register is not a part of Record of Rights and its entries do not share the presumption of truth attached to that record. Also, Records of Rights are not instruments of title. They do not per se confer ownership rights upon the persons but are in the nature of presumptive pieces of evidence to establish the title. Therefore, though the entries in a sanctioned mutation are relevant under section 35 of the Evidence Act, yet no presumption of truth is attached to them. Proceedings before the Revenue Officer are more in the nature of fiscal enquiries rather than to determine disputed questions of title to the property.-

As presumption of truth is not attached to the entries in the mutation, it is for the party who relies on their correctness to prove them by leading necessary evidence. In case of dispute about the genuineness of mutation, initial burden of proof must always rest on the party who claims to be its beneficiary and not the one who denies its correctness. Therefore, in the present case, it was clearly for the vendees to establish that mutation was correctly sanctioned and all the essential requirements in regard to its attestation were faithfully observed. Mere incorporation of mutation entry in the Jamabandi would not affect the allocation of initial burden of proof. 1990 CLC 321

Making of that part of periodical records which relates to landowners. (1) Any person acquiring by inheritance, purchase, mortgages, gift, or otherwise, any right in an estate as a landowner, or a tenant for a fixed term exceeding one year, shall, within three months from the date of such acquisition, report his acquisition of right to the patwari of estate, who shall—

(a) record such report in the Roznamcha to be maintained in the prescribed manner;

(b) furnish a copy to the report so recorded, free of cost, to the person making the report; and

(c) send a copy of the report, within a week of its receipt by him, to the ¹[‘‘office of the Union Administration’] within which the estate is situated.

(2) If the person acquiring the right is a minor, or is otherwise unable to report, his guardian or other person having charge of his property shall make the repot to the patwari.

(3) The patwari shall enter in his register of mutations every report made to him under subsection (1) or subsection (2), and shall also make an entry in the Roznamcha and in the register of mutations respecting the acquisition of any such right as aforesaid which he has reason to believe to have taken place, and of which repot should have been made to him under either of those subsections and has not been so made.

(4) The report made to the patwari under subsection (1) or subsection (2) or recorded by him under subsection (3) shall be displayed in such manner as may be prescribed.

(5) If the patwari fails to record or to display a report made to him under subsection (1) or subsection (2); the person making the report may make the report, in writing, to the Revenue officer concerned and the ²[‘‘Union Nazim of the Union’] in which the estate is situated, by registered post acknowledgement due and he Revenue officer shall thereupon cause such report to be entered in the register of mutations.

(6) A Revenue office shall, from time to time, inquire into the correctness of all entries in the register of mutations and into all such acquisitions as aforesaid coming to his knowledge of which, under the foregoing subsections, report should have been made to the patwari and entries made in that register, and shall in each case make such order as he thinks fit with respect to any entry in the periodical record of the right acquired.

(7) Except in cases of inheritance or where the acquisition of the right is by a registered deed or by or under an order of decree of a court, the Revenue office shall make the order under subsection (6) I the presence of the person whose right has been acquired, after such person has been identified by two respectable of ³[‘‘Zila Council, Tehsil Council or Town Council’] concerned, whose signatures or thumb-impression shall be obtained by the Revenue officer of the register of mutations.

(8) An inquiry or an order under subsection (6) shall be made in the common assembly in the estate to which the mutation, which is the subject matter of the inquiry, relates.

(9) Where a Revenue officer makes an order under subsection (6) in regard to the acquisition of any right, and entry shall be made in the periodical record by the insertion therein of a description of the right acquired and by the omission from such record of ay entry in any record previously prepared, which, by reason of the acquisition, has ceased to be correct.

(10) If within three months of the making of a report of the acquisition of a right under subsection (9) or subsection (2), or the recording by the patwari of an entry in the Roznamacha under subsection (3) respecting the acquisition of any right, no order is made by the Revenue officer under subsection (6), he shall report the cause of delay to the Collector in he prescribe in the prescribed manner.

(11) The Revenue officer shall, in the prescribed manner, sent or cause to be sent, he gist of an order made by him under subsection (6), to the person whose right is acquired, and also to the ⁴[‘‘office of the Union Administration’] in which the estate is situated.

Legal Amendments

1 Subs. for the words (‘‘Union Committee, Town Committee or Union Council’) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. for the words (‘‘Chairman of the Union Committee, Town Committee or Union Council’‘ ) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. for the words (‘‘Union Committee, Town Committee’‘) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. for the words (‘‘Union Committee, Town Committee or Union Council’) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Baluchistan Amendment

(12) Notwithstanding anything contained in the foregoing subsection, the Revenue officer shall in cases of transfer by registered deeds, have the mutations entered and attested within a period of thirty days, on receipt of the registration memorandum alongwith a photo copy of the registered deed, without summoning the parties.

Court Decisions

Transaction embodied in mutation :- Onus of proof of a transaction embodied in mutation is upon beneficiary of such mutation—Rebuttable presumption in favour of party in whose favour of party in whose favour mutation was effected coupled with the fact that burden of proof lies on the beneficiary, in whose favour entry exists and not on a party challenging correctness of such entries—Mere mutation does neither create any right or extinguish existing right unless transaction/facts on basis of which the same had been sanctioned of denied were independently proved to have existed. PLJ 2004 Lah. 193

Proof—Most important entities in connection with the attestation of mutation were of the Patwari Halqa who had to enter the mutation and the Revenue Officer who was to attest the same—Both the said functionaries having not been produced and examined in the court, the mutation in question could not be said to have been proved. PLD 2003 SC 688

Mutation, attestation of :- Whenever an exchange was entered into it was always for certain material considerations weighing with the parties—Appellants, in the present case, neither owned any property in the relevant village with which the land could have been consolidated nor they had any relationship at that village for whose sake they could have migrated—Comparative valuation of both the properties had no comparison whatsoever, one being sixteen times higher in value than the other – Validity—Reasonableness of an exchange transaction could be gone into by the Court like it did in a case of gift— Reasonableness of a transaction of exchange thus was a very strong as well as relevant consideration. PLD 2003 SC 688

Mutation confers no title—Once a mutation is challenged, the party that relies on such mutation in bound to revert to the original transaction to prove such original transaction which resulted into the entry or attestation of such mutation in dispute—Mutation not being a title deed, is merely an evidence of some original transaction between the parties that had been struck somewhere prior to entry of a mutation—Person relying on such mutation, in the present case, had failed to revert back to any transaction and bring on record any oral or documentary evidence thereof—Burden squarely lay on the said person to prove the transaction because the existence thereof had throughout been alleged by him in the affirmative and he was bound to fail in the event of the non-proof of the transaction. PLD 2003 SC 688

Mutation of exchange, Requirements— Mere entry of Roznamcha Waqiati alone was not the only requirement of S. 42, West Pakistan Land Revenue Act, 1967 but numerous steps were also to be necessarily taken. PLD 2003 SC 688

Burden of proof—Held, in order to prove the existence of a transaction of exchange through mutation, the party that relies on such mutation was bound to prove the both—Failure of party relying on the mutation to discharge its burden was a blow to the existence of any exchange transaction between the parties. PLD 2003 SC 688 Leave was granted by S.C to examine contentions that two illiterate sisters had been deprived of their land in collusion with Patwari and Courts below had ignored some basic features of case while upholding legality of impugned mutation that at time of attestation of mutation none of male relatives of women was present, that they were alleged to have been identified by a person who was Lambardar of a different village who did not state as to how he was acquainted with two sisters residing in a different village; that according to one of vendees who appeared on behalf of other vendees at trial consideration for sale was paid before Tehsildar while attesting officer denied that it was so paid and that neither mutation register nor relevant page of Patwari’s Roznamcha Waqiati bore thumb-impressions of two sister. P.L.J. 2002 SC 427

Mutation, attestation of – Total land of illiterate Pardahnashin ladies was got mutated at their back – Ladies emphatically ‘denied the sale and their appearance before the Revenue Officer or the receipt of any sale consideration – Lambardar of the concerned village was available to witness the mutations but Lambardar of another village was presented for the purpose who had not explained as to how he knew the Pardahnashin ladies-Neither the register of mutations nor the mutation bore the thumb-impressions of the two ladies who were allegedly identified/by the Lambardar of another village – Revenue Officer while attesting the mutations had not insisted for the presence of the male relatives of the ladies who could identify them and the presence of respectables of the locality preferably the Lambardar of the area as required by S.42(7) of the West Pakistan Land Revenue Act, 1967 – Beneficiary party, in circumstances, had to establish by a strong and reliable evidence that the documents i.e. disputed mutations were genuine and bona fide and had been voluntarily and freely entered and attested at the free-will of the executants – Where the evidence of the beneficiaries in the record was not only unsatisfactory but was incredible, such evidence could not be attached any credence – Pardahnashin ladies, in circumstances, were not a party to the mutations and they were totally kept in dark about the transactions and fictitious mutations were got attested with the connivance of the Revenue Staff – Mutation proceedings wherein the two ladies-had denied their participation were not only in gross violation of S.42(7) of the West Pakistan Land Revenue Act, 1967 but were also false and fictitious, as such, the mutations being illegal, the entire structure built on them would fall to the ground – Fraud vitiates even the most solemn transaction as such any transaction based on fraud would be void and notwithstanding the bar of limitation, the matter could be considered on merits so as not to allow fraud to perpetuate, 2001 SCMR 1591

Mutation by Pardahnashin Ladies :- Where pleas of fraud, deception and misrepresentation had been taken by illiterate Pardahnashin ladies in alleged disposal of their properties, onus in such cases lay on person who had taken advantage of transaction to prove genuineness and bona fides of document through which transaction had been executed and contents of such documents were fully conceived and understood by executant independently and freely. P.L.J. 2002 SC 427 Pardahnashin ladies emphatically denied sale and their appearance before Revenue Officer or receipt of any sale consideration – Where evidence of beneficiaries in record was not only unsatisfactory but was incredible, such evidence could not be attached any credence–Pardahnashin ladies, in circumstances, were not a party to mutations and they were totally kept in dark about transactions and fictions mutations were got attested with connivance of Revenue Staff–Mutation proceedings wherein two ladies had denied their participation were not only in gross violation of S. 42(7) of West Pakistan Land Revenue Act, 1967 but were also false and fictitious, as such, mutations being illegal, entire structure built on them would fall to ground–Fraud vitiates even most solemn transaction as such any transaction based on, fraud would be void and notwithstanding bar of limitation matter could be considered on merits so as not to allow fraud to perpetuate. P.L.J. 2002 SC 427 Two illiterate women had been deprived of their land in collusion with the Patwari and the Courts below had ignored some basic features of the case while upholding tile legality of the impugned mutation; that at the time of attestation of mutation none of the male relatives of the women was present, that they were alleged to have been identified by a person who was Lambardar of a different village who did not state as to how he was acquainted with the two women residing in a different village; that according to one of the vendees who appeared on behalf of other vendees at the trial consideration for the sale was paid before the Tehsildar while the attesting officer denied that it was so paid and that neither the mutation register nor the relevant page of the Patwari’s Roznamcha Waqiati bore the thumb-impressions of the two women, 2001 SCMR 1591

Entries in duly sanctioned mutation‑‑‑Evidentiary value of‑‑‑Entries in duly sanctioned mutations which were still not incorporated in the record of rights, would not carry presumption of truth‑‑‑Nature of mutation proceedings being summary in nature, they were intended to keep record of collection of land revenue‑‑Mutations, however, were admissible evidence and were entitled to weight dependent upon circumstances of each case‑‑‑To prove factum of admission as recorded in the entries of mutation, person relying upon such entries has to prove admission in consonance with the principles of Qanun‑e‑Shahadat which are applicable to prove admissions‑‑‑Initial onus of proof of a transaction embodied in mutation is essentially upon the beneficiary of the mutation. 1993 C L C 1374 Nageshar Bakhsh Singh v. Mst. Ganesha AIR 1920 PC 46; Nirman Singh v. Thakur Lai Rudra Partab AIR 1926 PC 100; Wali Muhammad v. Muhammad Bakhsh AIR 1930 PC 91; Gurunath Radhaswami v. Bhimappa PLD 1948 PC 123; Abdul Karim v. Fazal Muhammad Shah PLD 1967 SC 411; Habibur Rehman and another v. Mst. Wahdania and others PLD 1984 SC 424; Khawaja Ammar Hussain v. Muhammad Shabbiruddin Khan PLD 1986 Kar. 74; Muhammad Bakhsh v. Ziaullah and others 1983 SCMR 988; Mst. Hawa v. Muhammad Yousuf and others PLD 1969 Kar. 324; National Bank of Pakistan, Kar. v. Dawood Yousuf Mithani and 2 others PLD 1978 Kar. 42; National Bank of Pakistan v. Mst. Hajra Bai and 2 others PLD 1985 Kar. 431; Karamat Ali and another v. Muhammad Younus Haji and others PLD 1963 SC 191; Abdul Majid and others v. Khalil Ahmad PLD 1955 FC 38; Pathana v. Mst. Wasai and another PLD 1965 SC 134; Sikandar v. Sultan Muhammad PLD 1974 SC 11; Khera Din and 6 others v. Taza Din and 46 others 1968 SCMR 1027; The Province of West Pakistan through the Deputy Commissioner, Khairpur v. Imam Bukhsh 1970 SCMR 465; Muhammad Hussain and others v. Ahmad Khan and another 1971 SCMR 296; Azhar Saleem v. Muhammad Anwar Khan and others 1974 SCMR 484; Haji Noor Muhammad v. Ghulam Masih Gill PLD 1965 BJl; Muhammad Amin and others v. Mian Muhammad PLD 1970 BJ 5;. Bhagoji v.. Bapuji (1888) 13 Born. 75; Gangabai v. Fakirgowadda AIR 1930 PC 93; Gurunath Radhaswami v. Bhimappa AIR 1948 PC 210; Mst. Aisha Bibi and others v. Muhammad and others PLD 1957 Lah. 371; Muhammad and others v. Sardul PLD 1965 Lah. 472 and Hakim Khan v. Nazeer Ahmad Lughmam and 10 others 1992 SCMR 1832 ref.

Entries in the record of rights‑‑‑Burden of proof that such entries were correct was on the party in whose favour such entries existed and not on the party challenging correctness of such entry. P L D 1993 Pesh. 127

Attestation of mutation whether conveyed title to vendee/donee—Mere attestation of mutation does not convey any title to vendee/donee—Such transaction must be proved independently through cogent evidence by beneficiary claiming title thereunder—Entries in revenue record are maintained for fiscal purpose alone—NO independent evidence had been brought on record to prove making of gift/tamleek by alleged donor in favour of defendants—Defendants had failed to establish through independent evidence factum of making of tamleek of land in question in their favour, therefore, they have failed to discharge legal onus which law had placed on them. P L J 2004 Pesh. 14

Burden of proof – Where pleas of fraud, deception and misrepresentation had been taken by the illiterate Pardahnashin ladies m alleged disposal of their properties, the onus in such cases lay on the person who had taken advantage of the transaction to prove the genuineness and bona fides of the document through which transaction had been executed and the contents of such documents were fully conceived and understood by the executant independently and freely, 2001 SCMR 1591 Jannat Bibi v. Sikandar Ali and others PLD 1990 SC 642 ref.

Entries in mutation ‑‑ Evidentiary value of ‑‑‑ Entries in duly sanctioned mutations which were yet to be incorporated in the record of rights, would not carry presumption of truth-Nature of mutation proceedings was summary in nature and was intended to keep record of collection of land revenue ‑‑‑ Such entries made under S.42, West Pakistan Land Revenue Act, 1967 were admissible under Art.49, Qanun e‑Shahadat, 1984 ‑‑‑ Entries in mutation being admissible. in evidence were entitled to weight dependent upon circumstances of each case;‑‑parties relying upon entries in mutation were required to prove admission of other parties in consonance with principles of evidence which were applicable to prove admissions ‑‑‑ Initial onus of proof of a transaction embodied in mutation was essentially upon beneficiary of the mutation. P L D 1993 Lah. 33

Entries of mutation—Effect—Entries of mutation which were not incorporated in Jamabandi would not carry presumption of truth—Such entries were intended to keep record for collection of land revenue—Such ,entries, however, having been prepared by officials in discharge of their official duties were admissible in evidence and were entitled to great weight according to circumstances of each case—Onus to prove evidential value of such entries was upon those who were beneficiaries of those entries. 1994 M L D 1269

Mutation :– sanctioning of mutation or reporting oral gift to Revenue Authorities. Same would be a strong circumstance in support of transaction of gift. 2004 C L C 33 Mutation proceedings are intended primarily for fiscal purposes for collection of land revenue and they are by no means judicial proceedings in which right and title of property is to be determined. PLJ 2004 Lah. 193

Mutation register‑‑Mutation register is document forming part of official record Certified copies of official record would be receivable in evidence‑‑Par seeking to dislodge truth of, or genuineness of contents of sup document, held, would bear burden to prove same‑‑Where origin register could not be produced by Authority, production of certified copy thereof, by person, affected thereby, would be admissible evidence. 1986 M L D 979

Mutation, attestation of – Lambardar who was supposed to identify the transferors qua the land had to be to the village concerned and not at all form the Patwar circle which includes numerous villages and the people of which were not at all acquainted with the people of other villages—Identification by a Lambardar of unconcerned village was a factum that indicated doubtful nature of the transaction. PLD 2003 SC 688

Mutation, legality of – Leave to appeal was granted by the S.C to examine the contentions that two illiterate women had been deprived of their land in collusion with the Patwari and the Courts below had ignored some basic features of the case while upholding tile legality of the impugned mutation; that at the time of attestation of mutation none of the male relatives of the women was present, that they were alleged to have been identified by a person who was Lambardar of a different village who did not state as to how he was acquainted with the two women residing in a different village; that according to one of the vendees who appeared on behalf of other vendees at the trial consideration for the sale was paid before the Tehsildar while the attesting officer denied that it was so paid and that neither the mutation register nor the relevant page of the Patwari’s Roznamcha Waqiati bore the thumb-impressions of the two women, 2001 SCMR 1591

Sanction of mutation in pursuance of decree :– as such the same was merely a formality and was not independent act and according to law did not by itself independently had the effect of creating any right—Revenue Authorities were bound to make changes in Revenue Record according to the decree of Civil Court. 2004 S C M R 117

Making of that part of periodical record which relates to other persons.—The acquisition of any interest in land other than a right referred to in subsection (1) of section 42 shall—

(a) if it is undisputed, be entered by the patwari in the prescribed manner; and

(b) if it is disputed, be entered by the patwari in the register of mutation and dealt with in the manner provided for in subsections (6) to (11) of that section.

Baluchistan Amendment

In section 43 of the said Act at the end of clause (b) of subsection (1), for the full-stop, a colon shall be substituted and thereafter the following proviso shall be added, namely:–

Provided that all changes of cultivation, even if uncontested shall be mutated by the patwari in the relevant register and attested by the competent Revenue officer.

Determination of disputes.—(1) If during the making, revision or preparation of any record, or in the course of any inquiry under this Chapter, a dispute arises as to any matter of which an entry is to be made in a record or in a register of mutations, a Revenue officer may of his own motion, or on the application of any party interested, but subject to the precision of section 45, and after such inquiry as he thinks fit, determine the entry to be made as to that matter and record his reasons thereof.

(2) If in any dispute, the Revenue officer is unable to satisfy himself as to which of the parties thereto is in possession of any property of which the disputes relates, he shall.

(a) if he be not below the rank of Assistant Collector of the first grade, ascertain, after an inquiry in which an opportunity shall be given to all the parties to the dispute of being heard and adducing evidence in support of their claims, who is the person best entitled to the property, and shall by written order and that entry in accordance with that order be made in the record or register; and

(b) If he be below the rank of Assistant Collector of the first grade, report the matter to the Assistant Collector of the first grade, who shall thereupon proceed in the manner provided in clause (a).

(3) A direction under subsection (2) shall be subject to any decree or order which may be subsequently passed by any court of competent jurisdiction.

Court Decisions

Record of rights—Entries of column of “Lagan” otherwise not corroborated by any evidence could not take precedence over the entries of column of cultivation. PLD 2003 SC 650

Transfer of property Act :– Courts below, in view of the Revenue Record had found the appellants to be owners of suit-land, whose predecessors mortgaged the suit-land, but non-suited them on the ground that they had extinguished their right of redemption—Successors of mortgagees, despite notices having not appeared in the Court to contest the suit, there would be a strong presumption that the land might have been redeemed by the mortgagors—Respondents as per entries the suit, there would be a strong presumption that the land might have been redeemed by the mortgagors—Respondents as per entries in the Revenue Record were tenants “Ghair Dakhilkaran Bila Lagan” and “Ghair Dakhilkaran” respectively with no entry in lagan column, as such, their possession was in the capacity of the tenants and in such a capacity they could not claim ownership on the basis of adverse possession as once a tenant was always a tenant and they not being the mortgagees could not take the plea of extinguishment of their right of redemption of the land. PLD 2003 SC 650

Entry in Revenue Record :– Entries made in the Revenue Record would subsist till a new one was lawfully substituted for the same. 2000 Y L R 610 Allah Dad v. Muhammad Ali and others PLD 1956 Lah. 245 and Azam Khan v. Azad Khan and others PLD 1986 Lah. 275 ref.

Burden of proof‑‑‑Initial burden of proof would be on the party claiming to be its beneficiary‑‑‑Mutation signifies alteration of an entry in the Revenue Records so as to bring it uptodate‑‑‑Decision on a mutation is not a final adjudication on question of title‑‑‑Presumption of truth is not attached to the entries in the mutation‑‑‑Proceedings before Revenue Officers are more in the nature of fiscal enquiries rather than to determine disputed questions of title to the property.

Term “mutation” has not been defined by the legislature. It literally means change or alteration. Thus “mutation” merely signifies alteration of an entry in the revenue records with the object of bringing the latter up to date so as to represent the facts with regard to the respective rights and liabilities of persons as these at present are and not as they should be. In order to maintain the Record of Rights accurately, it is necessary to register carefully all changes as they occur among the right‑holders and in the rights themselves. The act of recording these changes is known as `mutation’. Mutation register, is prescribed under section 41 of Land Revenue Act, 1967. Procedure for making of records and scope of enquiry in regard thereto is laid down in sections 42 to 45 of the Punjab Land Revenue Act. Mutation procedure is not designed for final settlement of rights. Nor are the Revenue Officers final arbiters of the rights of the persons or their property. Decisions by them in mutations are merely a prelude to the decision by the Civil Courts which alone are competent to pronounce finally upon the rights of persons and to their properties. In mutation proceedings,, Revenue Officers are required to reach a decision, in so far as they are able to do so in summary proceedings as to the disputed title to the land in question. The decision on a mutation is not a final adjudication on a question of title. It is the formal recording of what the Revenue Officers dealing with the matter consider the facts in regard to title to the land in question and the final adjudication on a question of title between the parties is a matter for the Civil Courts except in so far as the statute may have taken away their jurisdiction in regard to specified matters and conferred it upon another authority. It is a common fallacy that decisions in mutation coupled with the consequent correction of the revenue entries either create a title previously not existing or terminate a previously existing title. The entry of title in the revenue records on the result of mutation proceedings is merely the recognition by the Revenue Officers of a title which they believe to exist. Entry made in the Record of Rights in accordance with law is entitled to a re-buttable presumption of correctness but it is equally true that the mere making of an entry does not in any way create a title. Mutation register is not a part of Record of Rights and its entries do not share the presumption of truth attached to that record. Also, Records of Rights are not instruments of title. They do not per se confer ownership rights upon the persons but are in the nature of presumptive pieces of evidence to establish the title. Therefore, though the entries in a sanctioned mutation are relevant under section 35 of the Evidence Act, yet no presumption of truth is attached to them. Proceedings before the Revenue Officer are more in the nature of fiscal enquiries rather than to determine disputed questions of title to the property.-

As presumption of truth is not attached to the entries in the mutation, it is for the party who relies on their correctness to prove them by leading necessary evidence. In case of dispute about the genuineness of mutation, initial burden of proof must always rest on the party who claims to be its beneficiary and not the one who denies its correctness. Therefore, in the present case, it was clearly for the vendees to establish that mutation was correctly sanctioned and all the essential requirements in regard to its attestation were faithfully observed. Mere incorporation of mutation entry in the Jamabandi would not affect the allocation of initial burden of proof. 1990 CLC 321

Restriction on variations of entries in records.—Entries in a record –of-right- or in a periodical record, except entries made in periodical records by Patwaris under clause (a) of section 43 with respect to undisputed acquisitions of interest referred to in that section, shall not be varied in subsequent records otherwise than by.

(a) making entries in accordance with fact proved or admitted have occurred;

(b) making such entries as are agreed to by all the parties interested therein or are supported by a decree or order binding on those parties; and

Court Decisions

Sanction of mutation in pursuance of decree of Civil Court :– Same was merely a formality and was not independent act and according to law did not by itself independently had the effect of creating any right—Revenue Authorities were bound to make changes in Revenue Record according to the decree of Civil Court.

On deposit of pre-emption money, as ordered in pre-emption decree, the pre-emptor/decree holder was vested with full ownership rights of land the subject-matter of the suit of pre-emption about which decree was passed—Sanction of mutation could be made on the basis of decree without resorting to Executing Court under revenue laws—Executing Court in such matters would be involved in case the judgment-debtor failed to deliver possession of the land which was required to be delivered by Executing court by issuance of warrant of possession—Law did not require that before sanction of mutation on the basis of pre-emption decree, the Revenue Authorities should have required the pre-emptors to obtain order from Executing Court—Revenue Authorities had rightly sanctioned the mutation—leave to appeal was refused. 2004 S C M R 117

Limitation – Dispute was with regard to Shari share in the property left by father and uterine brother of the plaintiff – Uterine brother who was also co-Sharer in the property left by the father of the plaintiff was holding the same for and on behalf of all the co-Sharers – Contention of the defendants was that the suit was time-barred – Validity – Assailing of adverse entry in Revenue Record was not barred by limitation and could not amount to ouster of a co-Sharer in the property – Brother, on the basis of such entry, could not legally claim adverse possession against his sister – 2002 CLC 1539 Mst. Namdara and 3 others v. Sahibzada and others 1998 SCMR 996 ref.

But Where mutation was attested on 25-1-1932 and the writ was filed on 31-7-1984. such suit was barred by time. 2002 MLD 500

Conclusive proof of ownership – Where title and ownership is expressly disputed and challenged by defendants in their written statement, registered sale-deed or mutation may, of course, be an evidence of the ownership in favour of plaintiffs but the same cannot be treated as conclusive proof of their legal right. 2002 CLC 571

Gift mutation, assailing of – Suit-land was transferred in favour of the defendant by her husband vide gift mutation attested on 25-1-1932 – Plaintiffs were legal heirs of one of the daughters of the donor and they assailed the mutation in civil suit filed on 31-7-1984 – Contention of the plaintiffs was that the defendant was entitled only to the extent of l/8th share in the suit property – Trial Court decreed the suit in favour of the plaintiffs whereas the Appellate Court allowed the appeal and dismissed the suit – Validity – Plaintiffs failed to point out any misreading or non-reading of evidence on record – Appellate Court had appreciated the evidence on record and the inference drawn by such evidence was lawfully made – Judgment and decree passed by the Appellate Court did not suffer from any illegality or infirmity – High Court declined to interfere with the same. 2002 MLD 500

Mutation – Evidentiary value – Mutation is not a deed of title and whosoever claims thereunder, has to shoulder the burden to prove such mutation. 2002 CLC 300

Mutation – Onus to prove – Burden of proof lies on every vendee who claims title under mutation much less a Pardanashin lady in whose case such burden is much aggravated. 2002 CLC 300

Proof of Execution of document :—Plaintiffs produced marginal witness as well as copy of Roznamcha Waqiati (Daily Diary) in support of their plea that the mutation was rightly attested—Suit was decreed by Trial Court but the Lower Appellate Court allowed the appeal and dismissed the suit—Revision was filed before High Court which was dismissed–Contention of the defendants was that their possession was that of tenant but when they refused to give share of produce to the plaintiffs, the proceedings were initiated against them and as a counterblast fresh suit was filed. Defendants were under obligation to establish their proprietary rights—Plaintiffs having established their claim were entitled for the decree—Judgment and decree of Trial Court was restored and those of Lower Appellate Court as well as High Court were set aside by the Supreme Court. 2001 S C M R 593

Presumption of truth :– Where owner of land and attesting witness of sale‑deed denied the sale, such mutation would not have any probative value as the presumption stood rebutted in circumstances. 2002 C L C 88

Ownership on the basis of possession :– Disputed mutation of inheritance was attested in the year, 1919,‑ while the same was assailed in the year, 1996‑‑‑Trial Court dismissed the suit being time‑barred and the judgment was maintained by Appellate Court‑‑Validity‑‑‑Onus to prove factum of possession and suit being within limitation, was heavily placed on the plaintiff but he had failed to discharge the same through reliable evidence‑‑‑Solitary word of the plaintiff did not rehabilitate his case‑‑‑Mere assertion of the plaintiff that attestation of suit mutation was a result of conspiracy between Revenue Officials and predecessor‑in‑interest of the defendants and that the plaintiff had been receiving usufructs, without a positive attempt on his part to substantiate the same, was of no consequence‑‑‑Both the Courts below had rightly found that the suit was clearly barred by time‑‑‑Both the Courts having properly dealt with the matter and dismissed the suit of the plaintiff for valid reasons‑‑‑High Court declined to interfere with the concurrent findings of fact by the Courts. 2002 C L C 1704 Ali Muhammad v. Muhammad Hayat and others 1982 SCMR 816 and Irshad Ali and another v. Munawar Khan 2001 CLC 1899 ref.

Entries in record of rights as proof of title to immovable property‑‑‑Entries in Record of Rights are strong pieces of evidence in support of a person’s title to immovable property and ought to be relied upon in absence of satisfactory evidence in rebuttal produced by opposite party. 2002 C L C 1517 Manzoor Hussain and 3 others v. Muhammad Siddique 2000 CLC 623 and Nooruddin and others v. Pakistan and others 1997 CLC 1971 ref.

Register of Record of Rights being public document has presumption of truth attached to it‑‑‑Entries made in the Revenue Record have to be accepted ac true in absence of pursuasive rebuttal. 2000 C L C 1374

1989 SCMR 1610 ref.

Mutation fees.—(1) The Boards of Revenue may fix a scale of fees for all or any classes of entries in any record or register under this Chapter and for copies of any such entries.

(2) A fee in respect of any entry shall be payable by the person in whose favour the entry is made.

Obligation to furnish information necessary for the preparation of records.— (1) Any person whose rights interests or liabilities are required to be, or have been entered in any record or register under this Chapter, shall be bound, on the requisition of any Revenue officer or patwari engaged in compiling or revising the record or register, to furnish or produce for his inspection, all such information or documents needed for the correct compilation or revision thereof as may be within his knowledge or in his possession or power.

(2) The Revenue officer or patwari to whom any information is furnished or before whom any document is produced in accordance with a requisition under subsection (1) shall give a written acknowledgment thereof to the person furnishing or producing the same, and shall endorse on any such document a note over his signature, stating the fact of its production and the date thereof.

Penalty.— Any person neglecting to make, within three months from the date of his acquisition of a right referred to in section 42, the report, required to be made under that section or who fails to furnish the information or produce the documents required by section 47 shall be liable, at the discretion of the Collector, to a fine not exceeding twenty-five rupees.

Punjab Amendment

In the principal Act, in section 48 for the words “twenty-five” the words “two hundred and fifty” shall be substituted.

Rights of Government and presumptions with

respect thereto and to other Matters

Rights of Government in mines and minerals.—Notwithstanding anything to the contrary in any other law, or in any order or decree of court or other authority, or in any rule of custom or usage, or in any contract, instrument, deed or other document, all mines and minerals shall be and shall always be deemed to have been the property of Government, and Government shall have all powers necessary for the proper enjoyment of its rights thereto.

Explanation. —For the purpose of this section, “Government “ in relation to nuclear energy, mineral oil and natural gas, shall mean the [Central] Government, and in relation to other mines and minerals, the Government of [West Pakistan]

Presumption as to ownership of forests, quarries and wastelands. – (1) When in any record-of-rights completed on or before the eighteenth day of November, 1871, in territories where the Punjab Land Revenue Act, 1887 (Punjab Act XVII of 1887), was, with or without modifications, in force immediately before the commencement of the Act [or completed on or before the seventeenth day of July, 1879, in territories where the Bombay Land Revenue Code, 1879 (Bombay Act V of 1879), or the Sind Land Revenue Code, 1879 (Sind Act V of 1879), was so in force,] it is not expressly provided that any forest or quarry, or any unclaimed, unoccupied, deserted or waste land, or any spontaneous produce or other accessory interest in land belongs to the land-owners, it shall be presumed to belong to Government.

(2) When in any record-of-rights completed after the eighteenth day of November, 1871, or the seventeenth day of July, 1879, as the case may be, it is not expressly provided that any forest or quarry, or any such land, produce or interest as aforesaid, belongs to Government, it shall be presumed to belong to the land-owners concerned.

(3) The presumption created by subsection (1) may be rebutted by showing:–

from the record of report made by the assessing officer at the time of assessment, or
If the record or report is silent, then form a comparison between the assessment of villages in which there existed, and the assessment of villages of similar character in which there did not exists any forest or quarry, or any such land, produce or interest,

That the forest, quarry land, produce or interest was taken into account in the assessment of the land revenue.

(4) Until the presumption is so rebutted, the forest quarry, land, produce or interest shall be held to belong to Government.

Compensation for infringement of rights of third parties in exercise of a right of Government—(1) whenever, in the exercise of any right of Government referred to in sections 49 and 50, the rights of any person are infringed by the occupation or disturbance of the surface of any land, Government shall pay, or cause to be paid, to that person compensation for the infringement.

(2) The compensation shall be determined as nearly as may be in accordance with the provisions of the Land Acquisition Act, 1894 (Act 1 of 1894)

Presumption in favour of entries in record-of-rights and periodical records. – An entry made in a record-of-rights in accordance with the law for the time being in force, or in a periodical record in accordance with the provisions of the Chapter and the rules made thereunder, shall be presumed to be true until the contrary is proved or a new entry is lawfully substituted thereof.

Court Decisions

Presumption of truth in matter of periodical records :—Presumption of truth in the matter of periodical records was attached only to the Column of ownership and possession and not to the Column of Lagan. PLD 2003 Lah. 194

But mere entry in Revenue Record supported by no other evidence, could not be accorded any sanctity and has to be construed in the light of attendant circumstances and facts of each case-Entries in Jamabandi do not provide foundation of title, and party has to establish its title by adducing evidence-Such entries carry rebut table presumption of correctness. 1995 M L D 45 Chakar Khan and others v. Deputy Commissioner and another 1987 CLC 437; Muhammad Bakhsh v. Zia Ullah and others 1983 SCMR 988 and 1982 CLC 1309 rel. Waris Ali v. Ghulam Rasool and others 1979 CLC 533 and Qadri Brothers Foundry Workshop and others v. Mst. Safia 1988 CLC 2063 ref.

Suit for declaratory decrees by persons aggrieved by an entry in a record. – If any person considers himself aggrieved by an entry in a record-of-rights [or in a periodical record] as to any right of which he is in possession, he may institute a suit for a declaration of his right under Chapter VI of the Specific Relief Act, 1877 (Act 1 of 1877).

Court Decisions

Claim of ownership on basis of entries in revenue record—Contradictory entries in columns of ‘lagan’ were although shown to be in possession of land in question, as “bala lagan ba-tasawar malkiyat” since 1926-27 yet they cannot make any mileage therefrom in the face of column of cultivation wherein they were recorded as ‘tenants-at-will’—Where there was conflict between entries in column of cultivation and column of ’lagan’ and there was no independent evidence to substantiate plea of adverse possession, entries in column of cultivation would be given preference over entries in column of lagan. P L J 2004 SC 189

Mutation of inheritance sanctioned in 1964, challenged in 1980 by collaterals of deceased that defendants were not daughters of deceased and that mutation sanctioned in their favour was based upon fraud—Plaintiffs remained un-successful up to High court rightly held that plaintiffs did not produce any evidence to rebut pedigree table given in mutation in which defendants were recorded as daughters of deceased—Plaintiffs’ suit was thus, barred to the extent of challenging status of defendants as daughters of deceased however, daughters of deceased in absence of son could inherit 2/3rd share of inheritance while remaining 1/3rd share would devolve on collaterals of deceased including plaintiffs, who had become joint owners along with daughters, therefore, suit was not barred by time to the extent fo declaration that sale of land made by daughters in excess of 2/3rd share was not valid and thus ineffective against 1/3rd share of collaterals—Appeal was partly accepted and defendants suit was decreed to the extent of 1/3rd share of inheritance of deceased—Revenue officer concerned was directed to fine out who were collateral of deceased and to sanction 1/3rd share out of property left by deceased. P L J 2004 SC 77

Onus to prove—Alleged sale by plaintiff in favour of defendant was oral, no document having been executed to evidence the same—Plaintiff questioned the sale; genuineness of mutation and denied to have appeared before Revenue Officer to affirm the sale and receipt of consideration—Onus of proof to support the sale, in such state of pleadings rested upon beneficiary of mutation, and not upon person disputing genuineness thereof—Both parties, however, having led enough evidence, and none having suffered any prejudice in such irregularity, question about the frame of issue and allocation of onus of proof had become immaterial. 1991 M L D 2389

Record-of-rights and periodical records for groups of estates. – The Board of Revenue may, by notification, direct that a record-of-rights shall be made for any group of neighbouring estates instead of separately for each of such estates and thereupon the provisions of the Chapter with respect to a record-of-right (and a periodical record) for an estate shall, so far as they can be made applicable, apply to the record-of-rights and the periodical record for such group of estates as if the group were an estate.

Power to make rules respecting records and other matters connected therewith. – The Board of Revenue may, with the previous approval of Government, make rules–

prescribing the language in which records and registers under the Chapter are to be made;
prescribing the form of those records and registers, and the manner in which they are to be prepared, signed and attested;;
for the survey of land so far as may be necessary for the preparation and correction of those records and register;
for the conduct of inquires by Revenue Officers under this Chapter; and
generally for the guidance of Revenue Officers and Village Officers in matters pertaining to records and registers mentioned or referred to in this chapter.

CHAPTER VII

ASSESSMENT

Assessment of land revenue. – (1) All land to whatever purpose applied and whatever situate, is liable to the payment of land-revenue to Government, except—

(a) such land as has been wholly exempted from that liability by special contract with Government, or by the provisions of any law for the time being in force;

(b) such land as is included in village site;

(d) land on which property tax under the west Pakistan Urban Immovable property Tax Act, 1958 (W.P Act V of 1958) is payable;

(e) waste and barren land not under cultivation for a continuous period of not less than six years immediately before the date of notification of general assessment or re-assessment under section 59; provided that where any waste and barren land is brought under cultivation at any time after the date of such notification, such land shall not be liable to the payment of land revenue for a period for six years from the date it is so brought under cultivation.

(f) [**********]

Land revenue shall be assessed in cash.
Land revenue may be assessed—

(a) as a fixed annual charge, payable in lump sum or by instalments;

(b) in the form of prescribed rates, per acre or other unit of area applicable to the area recorded as sown, matured or cultivated during any harvest or during and year.

Provided that land revenue shall not be assessed in the form of sliding scales varying annually according to the market price or any agricultural produce prevailing during a specified period of the year.

Punjab Amendment.

56.A section 56-A was added by Punjab Land Revenue (Amendment) Act (V of 1976) which has been subs. by Punjab land Revenue (Amendment) Ordinance (V of 1978), S. 3, and again subs. by Punjab ordinance (XII of 1983).

56.A notwithstanding anything to the contrary contained in this Act, no land-owner, from Rabi 1982- 83, shall be liable to pay land revenue or any rate or cess chargeable under the provisions of this Act, if he owns-

irrigated land not exceeding 2 ½ Acres;
un irrigated land not exceeding 5 Acres;
irrigated and unirrigated land the aggregate area fo which does not exceed 2 ½ Acres of irrigated land as determined under section 70-B.

Sind Amendment.

After section 56 the following new section 56-A has been added by Sind land revenue (Amendment) Act (III of 1976, S.4—)

56-A Exemption of Land Revenue.—Notwithstanding anything contained in this Act, no land owner shall be liable to pay land revenue, if he owns—

irrigated land not exceeding (twenty-five)Acres;
unirrigated land not exceeding (fifty) acres; or

Provided that for the year 1975-76 where land revenue is charged on the basis of flat rate fifty per cent of the total land revenue in this area in which perennial supply of water is available and seventy-five per cent of the total land revenue in other areas and where land revenue is not charge on the basis of flat rate the land revenue due for Kharif crop shall be paid.

Explanation.—For the purpose of this section—

(a) One acre of irrigated land shall be reckoned as equivalent to two acres of unirrigated land;

(b) “Land” mean land other than that mentioned in clauses (b), (c) and (d) of section 56 within or outside the province;

(i) an allottee or a grantee of any land under any scheme of government, under which such allotment or grant is to mature into ownership.

(ii) a lessee of Government land;

(iii) a person who has mortgaged, with possession, his land or any portion thereof; or

(iv) a person having permanent rights or interest in land.

N.W.F.P Amendment;

56-A Exemption of land revenue.—Notwithstanding anything to the contrary contained in this Act, form Rabi [ 1982-83] no land owner shall be liable to pay land revenue or any rate or cess chargeable under the provision of this Act, if he owns—

irrigated land not exceeding two and half acres; or
unirrigated land not exceeding five acres; or

(C) irrigated an unirrigated land the aggregate area of which does not exceed tow and half acres of irrigated land as determined under section 70-B.

Baluchistan Amendment.

56-A added by Baluchistan land Revenue (Amendment) Act (X of 1976), S.5;

56.A Exemption of land revenue—- Notwithstanding anything ot he contrary contained in this Act form Rabi 1975-76 no land-owner shall be liable to pay land revenue, or any rate or cess chargeable under the provisions of this Act, if he owns—

irrigated land not exceeding (two and half) acres;
unirrigated land not exceeding (five) acres; or

Basis of assessment.—(1) The assessment of land revenue shall be based on an estimate of the average money-value of the gross produce of an estates or a group of estates, in which the land concerned is situated.

(2) Such estimate shall be made in the prescribed manner.

Limit of assessment.—If the land revenue is assessed as a fixed annual charge, the amount thereof and if it is assessed in the form of prescribed rate, the average amount which, according to an estimate in writing approved by Government or the Board of Revenue, as the case may be, will be leviable annually, shall not, in the case of an assessment circle, exceed one-fourth of the estimate money value of the net asset of such assessment circle.

Baluchistan Amendment;

For S. 58 the Following subs. by Baluchistan ordinance (X of 1980), S. 4—

The land revenue whether it is assessed at a fixed annual charge or its is assessed in the form of prescribed rate, will be leviable annually duly approved by Government or the Board of Revenue.

Notification of intended re-assessment and instructions as to principles of assessment.—(1) Assessment of land revenue may be general or special.

(2) A general assessment or re-assessment of the land revenue of any area shall not be undertaken without previous sanction of government and notification of that sanction.

(3) In granting such sanction Government may give such instructions consistent with the provisions of this Act and the rule made there under as it may deem fit.

Mode of determining assessment.—(1) A general assessment shall be made by a Revenue officer.

(2) Before making such assessment the Revenue Officer shall report through the [‘‘Executive District Officer (Revenue)’‘] for the sanction of the Board of Revenue his proposals with regard thereto.

Announcement of assessment.—(1) After consideration of proposals submitted by the Revenue officer under the provisions of section 60, the Board of Revenue shall pass such orders as it may deem fit, subject to the provisions of subsection (3) and (4), and on the receipt of such orders the Revenue officer shall made an order determining the assessment proper for each estate concerned and shall announce it in such manner as Government may by rules prescribe.

(2) At the time of announcing the assessment the Revenue officer shall also declare the date from which it is to take effect, and, subject to the other provisions of this Act, it shall take effect accordingly.

(3) Subject to the provisions of subsection (4) the average rate of assessment imposed under the provisions of subsection (1) on any assessment circle forming part of any area in respect of which a notification has been issued under subsection (2) of section 59 shall not exceed the rate of assessment imposed at the last previous assessment imposed on any estate shall not exceed the rate of assessment of the last previous assessment on the estate by more than one-half.

(4) The provisions of subsection (3) shall not be applicable in the case of land which has not been previously assessed to land revenue or in which canal irrigation has been introduced after the date of the orders passed under the provisions of subsection (1) at the last previous assessment, or in the case of an area which has been notified by Government to be an urban assessment circle, and for the purpose of calculating the increase in the incidence of the land revenue for the purpose if subsection (3), all such land shall be excluded from calculation:

Provided that in the case of lands in which canal irrigation has been introduced after the date specified in this subsection the average rate of assessment of lands of similar kind imposed under subsection (3).

Application for reconsideration of assessment.—(1) Any lands owner may, within thirty days from the date of the announcement of the assessment, present a petition to the Revenue officer for a reconsideration of he amount, form or conditions of the assessment.

(2) The order passed by the Revenue officer on the petition shall set forth his reasons for granting or refusing it.

Confirmation and duration of assessment.—(1) An assessment, the undertaking of which has been sanctioned under the provisions of section 59, shall not be considered final until it has been confirmed by the Board of Revenue.

(2) At any time before an assessment is so confirmed, the [‘‘Executive District Officer (Revenue)’‘] or Board of Revenue may, subject to the provisions of subsection (3), modify the assessment of any estate.

(3) Before an enhancement is ordered under the provisions of subsection (2), the ¹[‘‘Executive District Officer (Revenue)’‘] or the Board of Revenue, as the case may be, shall cause reasonable notice to be given to the land-owners by proclamation published in the manner described in section 26, to show cause in a petition addressed to the Revenue officer why the proposed enhancement should not be ordered, and the Revenue officer shall enquire into any objections raised by any land-owner an submit such petition received by him with his report thereon to the ²[‘‘Executive District Officer (Revenue)’‘] or the Board of Revenue, who shall consider the petition and the report and shall also hear the petitioner if the petitioner so desires.

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Duration of assessment.—(1) the Board of Revenue shall, when confirming an assessment under subsection (1) of section 63 fix a period of time for which the assessment shall remain in force.

(2) the period fixed under subsection (1) shall be twenty –five years;

Provided that a period not exceeding twenty-five years and not shorter than ten years may be fixed for any area, specified by the Board of Revenue, in which canal irrigation has been introduced after the date of the orders passed under the provisions of subsection (1) of section 61 at the last previous assessment or in which it has been proposed to introduce such irrigation during the period fixed.

Assessment to remain in force till new assessment takes effect.—Notwithstanding the expiration of the period fixed for the continuance of an assessment under the last foregoing section, the assessment shall remain in force till a new assessment takes effect.

Refusal to be liable for assessment and consequences thereof—(1) At any time within ninety days from the date from the date of the announcement of an assessment, the land-owner or, where there are more land-owners than one, any of them who would be individually or collectively liable for more than half the sum assessed, may give notice to the Revenue officer of refusal to be liable for the assessment.

(2) When the Revenue officer receives a notice under subsection (1), the collector may take possession of the estate and deal with it, as nearly as may be, as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land revenue due thereon.

(3) While the estate is in the possession of the Collector the land-owner shall be entitled to receive from Government an allowance, to be fixed by the Board of Revenue, which shall not be less than fifty or more than seventy-five percent of the net income realized by Government from the estate.

Distribution of the assessment of an estate over the holdings comprised therein.—(1) If the assessment announced under section 61 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue officer shall, before the date on which the first installment thereof becomes payable, make an order distributing it over the several holdings comprised in the estate and make and publish a record of the distribution.

(2) The Collector may for sufficient reason make an order revising that record at any time while the assessment continues to be in force, and publish, the record so revised.

(3) if the assessment announced under section 61 in the form of rates chargeable according to the results of each year or harvest, a Revenue officer shall from year to year or from harvest to harvest, as the conditions of the assessment may require, make and publish, not later than one month before the first installment of the land revenue falls due, a record of the amount payable in respect of each holding.

(4) Notwithstanding any thing contained in this section, arid land (whether cultivated or not) in which well or tube-well irrigation facilities are provided by or on behalf of he land –owner or the tenant shall, for a period not less than four years form the date such irrigation facilities are first provided in such land, not be liable to pay land revenue at a higher rate than was payable thereon before such irrigation facilities were provided.

Explanation :– For the purposes of this subsection, only such land shall be deemed to be arid land in which canal irrigation has not been introduced.

Application for amendment of the distribution of an assessment.—(1) Any person affected by a record under subsection (1) or subsection (3) of the last foregoing section or by the revision of a record under subsection (2) of that section, may, within thirty days from the date of the publication of the record, present a petition to the Revenue Officer for a reconsideration of the record so far as it affects him.

(2) the order passed by the Revenue officer on the petition shall set forth his reasons for granting or refusing it.

Appeals from orders under sections 62and 68.—An appeal from an order under the last foregoing section or section 62 shall lie to the¹[‘‘Executive District Officer (Revenue)’‘] and from the appellate order of the ²[‘‘Executive District Officer (Revenue)’‘], to the Board of Revenue.

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Special assessment.—(1) Notwithstanding the provisions of section 64 and 65, special assessment may be made by Revenue officers in the following cases, namely:–

when it is proposed to change the form of assessment;
when lands are sold, leased or granted by government;

Baluchistan Amendment:

After clause (b) of section 70, the following proviso has been added by west Pakistan Land Revenue (Baluchistan Second Amendment) ordinance (XIV of 1977) S. 2:

Provided that nothing herein will prevent the Revenue officer from making special assessment with retrospective effect.

(c) when the assessment of any land has been annulled or the land owner has refused to be liable therefore, and the term for which the land was to be managed by the Collector or his agent or let in farm has expired;

(d) when assessments of land revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause;

(e) when revenue due to the government on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water, or on account of other rights described in section 49 or section 50, has not been included in as assessment made under the foregoing provisions of this chapter;

(f) when waste and barren land becomes liable to the payment of land revenue.

(2) The Board of Revenue may confirm any assessment made under this section.

(3) The foregoing provisions of this chapter with respect to general assessment shall, subject to such modifications thereof as the Board of Revenue may prescribed by executive instructions issued under the provisions of section 73, regulate the procedure of Revenue officers making special assessments.

Punjab Amendment:

After section 70 the following new section 70-A to 70-E have been added by Punjab land Revenue (Amendment) Act (V of 1976), S. 5.

70-A Notwithstanding anything to the contrary contained in this Act, from Rabi 1982-83 every land –owner of the categories, mentioned below shall, in addition to the land revenue assessed under the provisions of sections 57 and 70, be liable to pay land revenue at the enhanced rate mentioned against each category—

Table

(a) a land-owner owning—	(i) irrigate land exceeding 2 ½ Acres but not exceeding 12 ½ Acres, or
	(ii) unirrigated land exceeding 5 Acres but not exceeding 25 Acres;
	(iii) irrigated land and unirrigated land the aggregate area of which exceeds 2 ½ Acres, but does not exceed 25 Acres of irrigated land, as determined under section 70-B	50 pre cent increase on land revenue determined under the provision of section 57 and section 70.
(b) a land owner owning—	(i) irrigate land exceeding 12 ½ Acres; but not exceeding 25 Acres, or
	(ii) unirrigated land exceeding 25 Acres but not exceeding 50 Acres; or
	(iii) irrigated land and unirrigated land the aggregate area of which exceeds 2 ½ Acres, but does not exceed 25 Acres of irrigated land, as determined under section 70-B.	100 per cent increase on land revenue determined under provisions of section 57 and section 70.
(c) a land owner owning—	(i) irrigated land exceeding 25 Acres but not exceeding 50 Acres; or
	(ii) unirrigated land exceeding 50 Acres but not exceeding one hundred Ares; or
	(iii) irrigated land and unirrigated land the aggregate area of which exceeds 25 Acres but does not exceed 50 Acres of irrigated land, as determined under section 70-B.	200 per cent increase on land revenue determined under the provisions of section 57 and section 70.
(d) a land owner owing—	(i) irrigated land exceeding 50 Acres; or
	(ii) unirrigated land exceeding one hundred acres; or (iii) irrigated and unirrigated land aggregate area of which exceeds 50 Acres of irrigate land, as determined under section 70-B.	300 per cent increase on land revenue determined under the provisions of section 57 and section 70.

70-B Determination of land ownership—For the purposes of sections 56-A and 70-A:—

(a) One Acre of irrigated land shall be reckoned as equivalent to two Acres of unirrigated land, provided that in calculating the aggregate area of a land-owner the conversion is made from unirrigated to irrigated land.

(b) land owned by a land-owner shall include all land owned by him, whether such land is situated wholly within the province or party within and partly outside the province, except the following:—

land described in clauses (b), (c) and (d) of section 56; and
share in shamilat of a village where the total area of such shamilat does not exceed 25 Acres;

( c ) “Land-owner” shall include a person—

who is an allottee or a grantee of any land under any scheme of the government, under which is an allotment or grant is to mature into ownership;
who has mortgaged his land, or any potion thereof;
who has permanent rights and interest in land.

70-C Information about increase in the extent of ownership.—(1) A person who after the tenth day of November 1975, acquires land or increases the extant of his ownership of land and by such acquisition owns land in more than one patwari circle whether such land is situated within the province or partly within and partly outside the province, shall inform such authority within such time, in such manner and form as the Board of Revenue may by notification specify in this behalf.

(2) A land-owner who fails without reasonable cause to comply with the provision of subsection (1) or the rules or orders made thereunder or wilfully furnishes incomplete or false information shall be deemed to have committed an offence under the provision of subsection (2) of section 54-A.

70-D Change in the basis of exemption or assessment.—(1) Any land-owner entitle to exemption under section 56 or section 56-A from the payment of land-revenue or reduction in land-revenue chargeable under section 70-A may at any time, take make an application, in such form and manner as may be specified by the Board of Revenue, to the Assistant Collector of the area in which his land or any part thereof is situated.

(2) On receipt of such application, the assistant Collector shall cause a notice of the application to be served on the person on whom the liability to pay the land-revenue may devolve as a result of the transfer of land and after holding such inquiry as he considers necessary, shall pass orders, setting forth his reasons therefor.

(3) Without prejudice to the provisions of subsections (1) and (2) the Assistant Collector shall have the power to hold an inquiry and pass appropriate orders if on receipt of any information or otherwise he is of opinion that any land-owner who is liable to pay land-revenue, is not paying such land-revenue or paying less than the amount of the land-revenue which he is liable to pay:

Provided that before passing final order he shall afford the person likely to be affected by such order an opportunity of being heard.

(4) In exercising his powers under subsection (2) or subsection (3), the Assistant Collector shall–

(a) not question the correctness or validity of a registered deed or any mutation sanctioned in accordance with law, relating to transfer of land;

(b) follow, subject to other provisions of this section, the procedure as may be laid down by the Board of Revenue by notified instructions in this behalf.

70-E Exemption or assessment of land revenue.—Notwithstanding anything contained in this Act, government may, at any time, by notification prescribe the principle or the method or the procedure by which and the manner in which exemption under section 56-A or assessment under section 70-A shall be determined or announced.

Sind Amendment

After section 70 the following new sections 70-A to 70-D have been added by sind land Revenue (Amendment ) Act (III of 1976), S. 5

70-A Increase in land Revenue:- Notwithstanding anything contained in this Act, a land owner owning land mention in Column (2) of the Table below shall be liable to pay land Revenue at the enhanced rate mentioned against such land in Column (3)

Table

(a) a land-owner owning—	(i) irrigate land exceeding Twenty five Acres but not exceeding fifty Acres, or
	(ii) unirrigated land exceeding fifty Acres but not exceeding one hundred Acres;
	(iii) irrigated land and unirrigated land of aggregate area of does not exceed fifty Acres of irrigated land,	Three hundred pre cent of the land revenue assessed under the provision of section 57 and section 70.
(b) a land owner owning—	(i) irrigate land exceeding fifty Acres; or
	(ii) unirrigated land exceeding One hundred Acres or
	(iii) irrigated land and unirrigated land the aggregate area of which exceeds fifty Acres, of irrigated land	Four hundred pre cent of the land revenue assessed under the provision of section 57 and section 70.

Provided that for the year 1975-76, where land revenue is charged on the basis of flat rate fifty rate fifty per cent of the total land revenue in the area in which perennial supply of water is available and twenty five per cent of the land revenue in other areas, and where land revenue is not charge on the basis of flat rate the land revenue due for Rabi Crop shall be charged.

Explanation.—For the purpose of this section—

(a) One Acre of irrigated land shall be reckoned as equivalent to two Acres of unirrigated land;

(b) “Land” means land other than that mentioned in clauses (b), (c) and (d) of section 56 within or outside the province;

( c ) “land-owner” shall include—

an allottee or a grantee of any land under any scheme of Government, under which such allotment or grant is to mature into ownership;
a lessee of Government land;
a person who has mortgaged, with possession, his land or any portion thereof; or
a person having permanent rights or interest in land.

70-B Information about increase in the extent of ownership.—(1) When a person acquires land within or outside the province, he shall furnish no information to such authority, within such time, and in such manner and form as the Board or Revenue may, by a notification, specify in this behalf provided that it shall not be necessary to furnish the information if the land is acquired in the same Taluka in which he already owns land.

(2) Whoever fails without reasonable cause, to furnish the information required under subsection (1) or furnishes the information which he knows, has reason to believe to be false or knowingly furnishes insufficient information shall be punished with imprisonment for a term which may extend to one year or with fine, or with both.

(3) No court shall take cognizance of any offence punishable under this section, except on a complaint in writing by a Revenue officer specially or generally empowered in this behalf by the Board of Revenue.

70.C Application of exemption.— (1) Where a land-owner does not get exemption from the payment of land revenue admissible under section 56 or section 56-A, is charged land revenue in excess of what is due from him or, his land is wrongly categorized, under section 70-A he may make an application, in such form a manner as may be specified by the Board of Revenue to the Mukhtiarkar within whose jurisdiction his land or part, thereof is situate.

70-D Exemption or assessment of land revenue.— Notwithstanding anything contained in this Act, Government may, by notification, lay down the principles or the method or the procedure by which, and manner in which exemption under section 56-A or assessment under section 70-A shall be made.

N.W.F.P Amendment

After section 70 the following new section 70-A to 70-E have been added by West Pakistan land Revenue ( N.W.F.P Amendment) Act (I of 1976), S. 5.

70-A Increase of Land Revenue :– Notwithstanding anything to the contrary contained in this Act, from Rabi 1982-83 every land –owner of the categories, mentioned below shall, in addition to the land revenue to which he may be assessed under the provisions of sections 57 and 70, be liable to pay land revenue at the enhanced rate mentioned against each category—

Table

(a) a land-owner owning—	(i) irrigate land exceeding 2 ½ Acres but not exceeding 12 ½ Acres, or
	(ii) unirrigated land exceeding 5 Acres but not exceeding 25 Acres;
	(iii) irrigated land and unirrigated land the aggregate area of which exceeds 2 ½ Acres, but does not exceed 25 Acres of irrigated land, as determined under section 70-B	50 pre cent increase on land revenue determined under the provision of section 57 and section 70.
(b) a land owner owning—	(i) irrigate land exceeding 12 ½ Acres; but not exceeding 25 Acres, or
	(ii) unirrigated land exceeding 25 Acres but not exceeding 50 Acres; or
	(iii) irrigated land and unirrigated land the aggregate area of which exceeds 2 ½ Acres, but does not exceed 25 Acres of irrigated land, as determined under section 70-B.	100 per cent increase on land revenue determined under provisions of section 57 and section 70.
(c) a land owner owning—	(i) irrigated land exceeding 25 Acres but not exceeding 50 Acres; or
	(ii) unirrigated land exceeding 50 Acres but not exceeding one hundred Ares; or
	(iii) irrigated land and unirrigated land the aggregate area of which exceeds 25 Acres but does not exceed 50 Acres of irrigated land, as determined under section 70-B.	200 per cent increase on land revenue determined under the provisions of section 57 and section 70.
(d) a land owner owing—	(i) irrigated land exceeding 50 Acres; or
	(ii) unirrigated land exceeding one hundred acres; or (iii) irrigated and unirrigated land aggregate area of which exceeds 50 Acres of irrigate land, as determined under section 70-B.	300 per cent increase on land revenue determined under the provisions of section 57 and section 70.

70-B Determination of land ownership—For the purposes of sections 56-A and 70-A:—

(a) One Acre of irrigated land shall be reckoned as equivalent to two Acres of unirrigated land,

provided that in calculating the aggregate area of a land-owner the conversion is made from unirrigated to irrigated land.

(b) land owned by a land-owner shall include all land owned by him, whether such land is situated wholly within the province or party within and partly outside the province, except the following:—

(i) land described in clauses (b), (c) and (d) of section 56; and

(ii) share in shamilat of a village where the total area of such shamilat does not exceed 25 Acres; and

“Land-owner” shall include a person—

(i) who is an allottee or a grantee of any land under any scheme of the government, under which is an allotment or grant is to mature into ownership;

(ii) who has mortgaged his land, or any potion thereof; with possession; or

(iii) who has permanent rights and interest in land.

70-C Information about increase in the extent of ownership.

(1) A person who after the tenth day of November 1975, acquires land or increases the extant of his ownership of land and by such acquisition owns land in more than one patwari circle whether such land is situated within the province or partly within and partly outside the province, shall inform such authority within such time, in such manner and form as the Board of Revenue may by notification specify in this behalf.

70-D Exemption from payment of or reduction in land Revenue

(1) Any land-owner entitle to exemption under section 56 or section 56-A from the payment of land-revenue or reduction in land-revenue chargeable under section 70-A may at any time, take make an application, in such form and manner as may be specified by the Board of Revenue, to the Assistant Collector of the area in which his land or any part thereof is situated.

Provided that before passing final order he shall afford the person likely to be affected by such order an opportunity of being heard.

(4) In exercising his powers under subsection (2) or subsection (3), the Assistant Collector shall–

(a) not question the correctness or validity of a registered deed or any mutation sanctioned in accordance with law, relating to transfer of land;

(b) follow, subject to other provisions of this section, the procedure as may be laid down by the Board of Revenue by notified instructions in this behalf.

(5) Any person aggrieved by an order passed under subsection (2) or subsection (3) may, within one month form the date of such order, prefer an appeal to the Collector, whose order thereon shall, subject the powers of revision of the Board of Revenue, be final.

70-E Method of Exemption or assessment of land revenue.—Notwithstanding anything contained in this Act, government may, at any time, by notification prescribe the principle or the method or the procedure by which and the manner in which exemption under section 56-A or assessment under section 70-A shall be determined or announced.

Power to make rules :– Government shall, subject to the provisions of section 72, from time to time, make rules prescribing—

(a) The method of which the estimate of the money value of the net assets of an estate or group of estates shall be made;

(b) the method by which assessment to land revenue shall be made;

the manner in which assessment is made shall be announced;
the manner in which the rate of assessment is to be calculated for the purpose of subsection (3) of section 61.

Procedure to be followed in making rules. — Before making any rule the provisions of section 71, Government shall, in addition to observing the procedure laid down in section 22 of the [West Pakistan] General Clauses Act, 1956 (W.P. Act VI of 1956) publish by notification a draft of the proposed rules for the information of person likely to be affected thereby.

Power to issue instructions. — Government or the Board of Revenue will the approval of Government may, for the guidance of Revenue Officers, from time to time, issue executive instructions relating to all matters to which the provisions of the Chapter apply; provided that such instructions shall be consistent with the provisions of this Act and the rules made thereunder.

CHAPTER VIII

COLLECTION OF LAND REVENUE

Liability for payment of Land Revenue. — In the case of any holding, the holding and its land-owner shall be liable for the payment of land revenue thereon, and if there be joint land-owners of a holding, the holding and all the land-owners jointly and severally shall be liable for the payment of the land revenue.

Security for payment of land revenue. – (1) The land revenue for the time being assessed and payable in respect of a holding shall be the first charge upon the rents, profits and produce thereof.
- Save with the previous consent of the Collector, the rents, profits and produce of a holding shall not be liable to be taken in execution of a decree or order of any Court until the land revenue chargeable against the rents, profits, or produce or any arrears of land revenue due in respect of the holding have been paid.

Orders to regulate payment of Land Revenue. – (1) Notwithstanding anything in any record-of-rights, the board of Revenue may fix the number and the amount of the instalments, and the times, places and manner, by, at and in which the land Revenue is to be paid.

(2) Until the Board of Revenue otherwise directs, land revenue shall be payable by the installments at the times and places and in the manner, by, at and in which it is payable immediately before the commencement of this Act.

Rules to regulate collection, remission and suspension of land revenue. — The Board of Revenue may with the previous approval of Government, make rule not inconsistent with this Act to regulate the collection, remission and suspension of land revenue.

Costs recoverable as part of arrear. –The costs of any process issued under this Chapter shall be recoverable as part of the arrear of land revenue in respect of which the process was issued.

Certified account to be evidence as to arrear. — A statement of account certified by a Revenue Officer shall be conclusive proof of the existence of an arrear of land revenue of its amount and of the person who is defaulter.

Process for recovery of arrears. — Subject to the other provisions of this act, an arrears of land revenue may be recovered by any one or more of the following processes, namely: —

(a) by service of a notice of demand on the defaulter under section 81;

(b) by arrest and detention of his person under section 82;

by distress and sale of his movable property and uncut or ungathered crops under section 83;
by transfer, under section 84 of the holding in respect of which the arrear is due;
by attachment, under section 85, of the holding in respect of which the arrear is due;
by annulment, under section 86, of the assessment of that holding;
by sale of that holding under section 88;
by proceedings against other immovable property of the defaulter under section 90.

Court Decisions

Recovery of arrears of land revenue – High Court can interfere in the misuse of authority by public functionaries and can look into the legality of the demand being made for the payment of amount as arrears of land revenue. 2002 CLC 176

Joint liabilities of two guarantors – Petitioner and one other person stood surety for the Bank loan received by the loanee – Recovery of the loan was initiated by the Authorities as arrears of land revenue – Petitioner had paid half the amount of the loan but the Authorities were employing coercive measures against the petitioner for the recovery of the whole amount – Validity – Where there were two Guarantors of one loanee, under the provisions of Contract Act, 1872, the half loan had to be paid by one of the guarantors – Petitioner, in the present case, had already paid the amount for which he stood guarantor and he could not be held responsible for the payment of loan due from the other guarantor for which the petitioner had not given any guarantee or security – Action taken by the Authorities was misuse of authority for the reason that the petitioner stood surety for amount which had been obtained by the loanee – Coercive method could not be adopted against the petitioner under the provisions of West Pakistan Land Revenue Act, 1967, unless the amount was determined by a Court of competent Jurisdiction that could be recovered from the petitioner – Proceedings initiated without determination of amount by a Court of competent Jurisdiction by Authorities were illegal and unlawful – High Court restrained the Authorities from recovering the disputed amount from the petitioner unless the amount due was determined from the Court of competent Jurisdiction – Constitutional petition was allowed in circumstances. 2002 CLC 176. PLD 1993 Lah.525; PLD 1988 Lah.627; 2001 CLC 57; 1991 CLC 450 and 2001 CLC 87 ref.

Notice of demand. A notice of demand may be issued by Revenue officer on or after the day following that on which an arrear of land revenue accrues.

Arrest and detention of defaulter. – (1) If after lapse of fifteen days of the service of notice of demand under section 81 on a defaulter the arrears of land revenue due from him, or any part thereof, remain unpaid, a Revenue Officer may issue a further notice to the defaulter requiring him to pay such amount, and if after lapse of thirty days of the service of such further notice, such amount or any part thereof still remains unpaid, the Revenue Officer may issue a warrant directing an officer named therein to arrest the defaulter and bring him before the Revenue Officer.

(2) The further notice referred to in subsection (1) shall be served in the manner provided in subsection (1), (2) and (3) of section 24, and a copy thereof shall, wherever practicable, be also forwarded by registered post to the defaulter.

(3) When the defaulter is brought before the Revenue Officer, the Revenue Officer may cause him to be taken before the Collector, or may keep him under personal restraint for a period not exceeding ten days, and the, if the arrear is still unpaid, cause him to be taken before the collector.

(4) Where the Revenue Officer keeping a defaulter under personal restraint in an Assistant Collector of the second grade, he shall without delay report his action to the Collector, if the period of such restraint exceeds twenty-four hours.

(5) When the defaulter is brought before the Collector, the Collector may issue an order to officer-in-change of the Civil Jail of the District, directing him to confine the defaulter in jail for such period, not exceeding one month from the date of the order, as the Collector thinks fit

(6) The process of arrest and detention shall not be executed against a defaulter who is a female, a minor, a lunatic or an idiot.

(7) A warrant of arrest issued against a defaulter under subsection (1) shall not be executed, if the arrears due from him are paid or the defaulter furnishes security in the manner provided in clause (6) of subsection (8).

(8) Any defaulter, who, under subsection (3) is being kept under personal restraint, or under subsection (5) is being confined in the Civil Jail, shall forthwith be set at liberty–

(a) on the arrears due from such defaulter being paid; or

(b) on the defaulter furnishing to Revenue Officer ordering his arrest, or the Collector, security to the satisfaction of the Revenue Officer or the Collector as the case may be, for the payment of the arrears due from him.

Court Decisions

Financial institution initiated proceedings for recovery of loan against guarantor without having the same determined by the Court of competent Jurisdiction – Warrant of arrest was issued to the guarantor without issuance of show-cause notice under Ss. 80 & 81 of the West Pakistan Land Revenue Act. 1967 – Validity – Demand of the financial institution was required to be first determined by a Court of competent Jurisdiction and only after such determination in its favour it could claim the amount – Without determination of the amount by a Court of competent Jurisdiction the same could not be recovered as it was a disputed amount. 2002 CLC 176

Agricultural Development Bank of Pakistan v. SanaulLah. Khan and others PLD 1988 SC 67 ref.

Distress and sale of movable property and crops. – (1) At any time after an arrear of land revenue has accrued the movable property and uncut or ungathered crops of the defaulter, may be distrained and sold by order of a Revenue Officer.

(2) The distress and sale shall be conducted , as nearly as may be, in accordance with the law for the time being in force for the attachment and ale of movable property under the decree of a Revenue Court:

Provided that, in addition to the particulars exempted by any law for the time being in force from liability to sale, so much of the produce of the land of the defaulter as the Collector thinks necessary for seed-grain and for the subsistence, until the harvest next following, of the defaulter and his family, and of any cattle exempted by that law, shall be exempted from sale under this section.

Transfer of holding. – (1) At any time after an arrear of land revenue has accrued on a holding, the Collector may transfer the holding to any person being a land-owner of the estate in which such holding is situated and not being a defaulter in respect of his own holding, on condition of his paying the arrear before being put in possession of the holding, and on such further conditions as the Collector may deem fit to impose:

Provided that no order shall be passed under this subsection for the transfer of a holding unless the processes specified I clauses (b) and (c) of section 80 have first been taken against the land-owner.

(2) The transfer may, as the Collector thinks fit, be either till the end of the agricultural year in which the defaulter pays to the transferee the amount of the holding, or for a term not exceeding fifteen years from the commencement of the agricultural year next following the date of the transfer.

(3) The Collector shall report to the ¹[‘‘Executive District Officer (Revenue)’‘] any transfer made by him under this section, and the ²[‘‘Executive District Officer (Revenue)’‘] may set aside the transfer or alter the conditions thereof, or pass such other order as he thanks fit.

(4) In respect of all rights and liabilities arising under this Act, the person to whom the holding is transferred shall, subject to the conditions of the transfer, stand in the same position as that in which the defaulter would have stood if the holding had not been transferred.

(5) When the transfer is for a term, the holding shall, on the expiration of the term, be restored by the Collector to the defaulter free of any claim on the part of Government or the transferee for any arrear of land revenue or rates and cesses due in respect thereof.

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Attachment of estate holding. – (1) The Collector may, instead of transferring under section 84 a holding in respect of which an arrear of land revenue has accrued, cause such holding to be attached and taken under his own management or that of an agent appointed by him for that purpose.

(2) The Collector or the agent shall be bound by all the engagements which existed between the defaulter and his tenants, if any, and shall be entitled to manage the land and to receive all rents and profits accruing therefrom to the exclusion of the defaulter until the arrear has been satisfied, or until the Collector restores the land to the defaulter.

(3) All surplus profits of the land attached beyond the cost of attachment and management and the amount necessary to meet the current demand for land revenue and rates and cesses shall be applied in discharge for the arrear.

(4) Land shall not be attached for the same arrear for a longer term than five years from the commencement of the agricultural year next following the date of the attachment, but if the arrear is sooner discharged, the land shall be released and the surplus receipts, if any, made over to the land-owners.

Annulment of assessment of holding: — (1) When an arrear of land revenue has been due for a longer period than one year, and the foregoing processes are not deemed sufficient for the recovery thereof, the Board of Revenue may, in addition to or instead of all or any of those processes, order the existing assessment of the holding in respect of which the arrear is due to be annulled.

(2) The provisions of this section shall not be put in force for the recovery of an arrear of land revenue which has accrued on land–

(a) while under attachment under section 85, or

(b) while under the charge of the Court of Wards.

(3) When the assessment of any land has been annulled under subsection (1), the Collector may, with the previous sanction of the Board of Revenue, manage, the land either himself or through an agent, or let it in farm to any person willing to accept the farm for such term and on such conditions as may be sanctioned by the Board of Revenue:

Provided that the term for which land may be so managed or farmed shall not be longer than ten years from commencement of the agricultural year next following the date of the annulment.

(4) Sometime before the expiration of the aforesaid term, the Collector shall determine the assessment in respect of the holding for the remainder of the term of the current assessment of the District or Tehsil, and, when that assessment has been sanctioned by the Board Revenue, shall announce it to the land-owner.

(5) The land-owner may give notice to the Collector of refusal to be liable for the assessment within thirty days from the date on which the assessment was announced to him.

(6) If notice is so given, the Collector may, with the previous sanction of the Board of Revenue, take the holding under direct management or farm it for the remainder of the term of the current term which the Board of Revenue may fix.

(7) The Board of Revenue may direct that any contract made by the defaulter, or by any person through whom the defaulter claims with respect to any land comprised in an holding of which the assessment has been annulled, shall not be binding on the Collector or his agent or farmer during the period the holding remains under the management of the Collector or his agent or is let in farm.

Proclamation of attachment or annulment of assessment and consequence of proclamation. – (1) When any land is attached under section 85 or when the assessment of any land has been annulled under section 86, the Collector shall make proclamation thereof.

(2) No payment made by any person to the defaulter before the making of the proclamation on account of rent or any other asset in anticipation of the collector be credited to that person or relieve him from liability to make the payment to the Collector or his agent or farmer.

(3) No payment made after the making of the proclamation on account of rent or any other asset of the holding to any person other than the Collector or his agent or farmer shall be credited to the person making the payment or relieve him from liability to make the payment to the Collector or his agent or farmer.

Sale of estate holding. — When arrear of land revenue has accrued and the foregoing processes are not deemed sufficient for the recovery thereof, the Collector, with the previous sanction of the Board of Revenue may, in addition to, or instead of all or nay of those processes, and subject to the provisions hereinafter contained, sell the holding in respect of which the arrear is due:

Provided that land shall not be sold for the recovery of—

(a) any arrear which has accrued while the land was under the charge of the Court of Wards or was so circumstanced that the Court of wards might, under the law for the time being in force have exercised jurisdiction over it; or

(b) any arrear which has accrued while the land was under attachment under section 85; or

any arrear which has accrued while the land was held under direct management by the Collector or in farm by any other person, under section 86, after either an annulment or assessment or a refusal to be liable thereof.

Effect of sale on encumbrances. – (1) Land sold under the provisions of section 88 shall be sold free of all encumbrances; and all grants and contracts previously made by any person other than the purchaser in respect of the land shall become void as against the purchaser at the sale.

(2) Nothing in subsection (1) shall affect–

(a) any lease at a fair rent, temporary or perpetual, for the erection of a dwelling-house or manufactory or for a mine, garden, tank, canal, place of worship or burial ground, so long as the land continues to e used for the purpose specified in the lease, or

(b) any encumbrance, grant or contract in respect of which the ¹[‘‘Executive District Officer (Revenue)’‘] is satisfied was entered in into in good faith, and is proclaimed as hereinafter provided.

Proceedings against other immovable property of defaulter. – (1) If the arrear cannot be recovered by any of the processes hereinbefore provided, the Collector may, where the defaulter owns any other holding or any other immovable property, proceed under the provisions of this Act against that property as if it were the land in respect of which the arrear is due:

Provided that no interests save those of the defaulter along shall be so proceeded against, and no encumbrances created, grants made or contracts entered in to by him in good faith shall be rendered invalid by reason only of his interests being proceeded against.

(2) When the Collector decides to proceed under this section against immovable property other than the land in respect of which the arrear is due, he shall issue a proclamation prohibiting the transfer or charge of the property.

(3) The Collector may at any time, by order in writing, withdraw the proclamation, and it shall be deemed to be withdrawn when either the arrear has been paid or the interests of the defaulter in the property have been sold for the recovery of the arrear.

(4) Any private alienation of the property or of any interest of the defaulter therein, whether by sale, gift, mortgage or otherwise made after the issue of the proclamation and before the withdrawal thereof shall be void.

(5) In proceeding against property under this section, the Collector shall follow, as nearly as the nature of the property may admit, the procedure prescribed for the enforcement of process against land on which on arrear of land revenue is due.

Remedies open to person denying his liability for an arrear. – (1) Notwithstanding anything n section 79 when proceedings are taken under the Act for the recovery of any arrear the person against whom the proceedings are taken may, if he denies his liability for the arrear on any part thereof and pays the same under protest made in writing at the time of payment and signed by him or his agent, institute a suit in a civil Court for the recovery of amount so paid.

(2) A suit under subsection (1) must be instituted in a Court having jurisdiction in the place where the office of the Collector of the District in which the arrear or some part thereof accrued is situate.

Proclamation of sale. – (1) On the receipt of the sanction of the Board of Revenue to the sale of any immovable property, the Collector shall issue a proclamation of the intended sale, specifying

(a) the date, time and place of the sale;

(b) the property to be sold, and if it is a holding, the land revenue assessed thereon or payable in respect thereof;

(c) if the property is to be sold for the recovery of an arrear due in respect thereof, the encumbrances, grants and contracts, if any, saved by the orders of the ¹[‘‘Executive District Officer (Revenue)’‘] under clause (b) of subsection (2) of section 89;

if the property is to be sold otherwise than for the recovery of an arrear due in respect thereof, any encumbrance, grant or contract to which the property is known to be liable; and
the amount for the recovery of which the sale is ordered.

(2) The place of sale specified under clause (a) of subsection (1), shall be either the office of the Collector or some other place appointed by the Collector in this behalf and situate in or near the property to be sold.

Legal Amendments

1 Subs. for the word (a) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Indemnity to Revenue Officer with respect to contents of proclamation. – A Revenue Officer shall not be answerable for any error, mis-statement or omission in any proclamation under section 92 unless the same has been committed or made dishonestly.

Publication of proclamation. – (1) A copy of the proclamation shall be served on the defaulter and be affixed in a conspicuous part of the office of the Tehsildar of the Tehsil in which the property to be sold is situate and shall also be posted in the office of the Collector.

(2) The proclamation shall further be published in the manner prescribed in section 26, and in such other manner as the Collector thinks expedient.

(3) A copy of the proclamation may also be posted in the office of the ¹[‘‘Union Administration’‘]within the area of which property to be sold is situate.

Legal Amendments

Subs. by Punjab Land Revenue (Amendment) Ordinance, 2001 for the words ‘‘Union Committee, Town Committee or Union Council’‘ by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Time and conduct of sale. – (1) The sale shall not take place on a [Sunday] or other holiday, or till after the expiration of at least thirty days from the date on which the copy of the proclamation was posted in the office of the Collector.

(2) The sale shall be by public auction and shall be conducted either by the Collector in person or by a Revenue Officer specially appointed by him in this behalf.

Power to postpone sale. – The Collector may, from time to time, postpone the sale for reasons to be recorded in writing.

Stay of sale. — If at any time before the bidding at an auction is completed, the defaulter or any other person having interest in the land or in immovable property pays the arrear I respect of which the property has been proclaimed for sale, together with the cost incured for the recovery thereof, to the officer conducting the sale or proves to the satisfaction of that officer that he has already paid the same either at the place and in the manner prescribed under section 76 or into Government Treasury, the sale shall be stayed.

Deposit by purchaser in case of sale of immovable property. – When the highest bid at an auction has been ascertained; the person who made that bid shall, on the requisition of the officer conducting the sale, pay to that officer a deposit of twenty-five per centum on the amount of his bed and shall, on payment thereof, be declared to be the purchaser, subject to the exercise of any right of pre-emption under the law in force for the time being.

Consequences of failure to pay deposit. – If the person who made the highest bid fails to pay the deposit as required by section 98, the property shall forthwith be put to auction again and sold, and all expenses attending the first sale, and the deficiency of price, if any, which may happen on the resale may be recovered from him by the Collector if the same were an arrear of land revenue.

Time for payment in full. – The full amount of the purchase money shall be paid by the purchaser before the close of the thirtieth day from that on which he was declared to be the purchaser.

Procedure in default of payment. — In default of payment of the full amount of the purchase money within the period mentioned in section 100, the deposit referred to in section 98, shall, after defraying the expenses of the sale, be forfeited to Government and may, if the collector, with the previous sanction of the [‘‘Executive District Officer (Revenue)’‘] so directs, be applied in reduction of the arrear, and the property shall be resold, and the defaulting purchaser shall have no claim to the property or to any part of the sum for which it may subsequently be sold.

Report of sale to ¹[‘‘Executive District Officer (Revenue)’‘]. — Every sale of immovable property under this Chapter shall be reported by the Collector to the ²[‘‘Executive District Officer (Revenue)’‘].

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Application to set aside sale. – (1) At any time within thirty days from the date of the sale, application may be made to the ¹[‘‘Executive District Officer (Revenue)’‘] to set aside the sale on the ground of some material irregularity or mistake I publishing or conducting it.

(2) A sale shall not be set aside on any of the grounds specified in subsection (1) unless the applicant proves to the satisfaction of the ²[‘‘Executive District Officer (Revenue)’‘] that he has sustained substantial injury by reason of the irregularity or mistake.

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Order confirming or setting aside sales. – (1) After the expiration of thirty days from the date of the sale, if such application as is mentioned in section 103 has not been made, or if such application has been made and rejected, the 1[‘‘Executive District Officer (Revenue)’‘] shall make an order confirming the sale, and if such application has been made and allowed, the ²[‘‘Executive District Officer (Revenue)’‘] shall make an order setting aside the sale.

(2) If at any time within thirty days from the date of the sale, the defaulter pays the arrear in respect of which the property has been sold, together with the costs incurred for the recovery of such arrear, the ³[‘‘Executive District Officer (Revenue)’‘] shall make an order setting aside the sale.

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. ibid

Refund or deposit of purchase-money when sale set aside. – Whenever the sale of any property is not confirmed or is set aside, the purchaser shall be entitled to receive back his deposit or his purchase money, as the case may be.

Proclamation after postponement or on re-sale. – A sale made after a postponement under section 96, and a re-sale consequent on a purchaser’s default under section 101 or on the setting aside of a sale under section 104, shall be made after the issue of a fresh proclamation in the manner provided for in section 94.

On confirmation of sale possession and certificate to be granted to purchaser. – (1) After a sale has been confirmed in the manner aforesaid, the Collector shall put the person declared to be the purchaser into possession of the property sold and shall grant him a certificate to the effect that he has purchased that property.

(2) The certificate shall state whether or not the property was sold for the recovery of an arrear due in respect thereof, and, if it was so sold, shall set forth the encumbrances, grants and contracts, if any, specified in the proclamation of the sale as saved by order of the ¹[‘‘Executive District Officer (Revenue)’‘] under clause (b) of subsection (2) of section 89.

(3) The certificate shall be deemed to be a valid transfer of the property but need not be registered as a conveyance.

(4) Any suit brought in any Court against the certified purchaser on the ground that the purchase as made on behalf of a person other than the certified purchaser shall not be maintainable. (5) The certified purchaser of any immovable property shall be entitled to all rents and profits falling due in respect of the property after the date of the confirmation of the sale and be liable for tall instalments of land revenue and rates and cesses falling due in respect thereof after that date.

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Sale of movable property and perishable article. – (1) The provisions of section 92, 93, 94, 95, 96, 97, 103, 104, 105 and 106 shall apply, so far as they can be made applicable to sale of movable property other than perishable articles, and as if–

(a) reference to the ¹[‘‘Executive District Officer (Revenue)’‘] in section 103 and 104 were a reference to the Collector; and

(b) in the case of sale of animals, the period of thirty days prescribed in section 95. was a period of ten days.

(2) Perishable articles shall be sold by auction with the least possible delay in accordance with such order as may from time to time be made by the Collector, either generally or specially in that behalf, and the sale of such articles shall be finally concluded on the spot by the officer conducting such sale and shall not require confirmation.

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Mode for payment for movable property when sale is concluded on the spot. – (1) When the sale of any perishable article is finally concluded by the officer conducting the same the price of every lot shall be paid for at the time of sale, or as soon thereafter as the said officer may fix, and in default of such payment the property shall forthwith be again put to auction and sold.

(2) On payment of the purchase-money, the officer holding the sale shall grant a receipt for the same and the sale shall become absolute as against all persons whomsoever.

Mode of payment of movable property when sale is subject to confirmation. – (1) In case of sale of movable property, other than perishable article the party who is declared to be the purchaser shall be required to deposit immediately twenty-five per centum on the amount of his bid, and in default of such deposit the property shall forth with be again put auction and sold.

(2) The full amount of purchase-money shall be paid by the purchaser before the close of the seventh day after he is informed of the sale having been confirmed, or, if the said day be a [Sunday] or other holiday, then before the close of the first working day after such day.

(3) On receipt of the full amount of the purchase money, the purchaser shall be granted a receipt for the sale, and the sale shall become absolute against all persons whomsoever.

Proceeds of sales. — (1) When any sale of movable property under this Chapter has become absolute, or when sale of immovable property has been confirmed, the proceeds of the sale shall be applied in the first place to the payment of any arrears, including costs incurred for the recovery thereof, due to Government from the defaulter at the date of the confirmation of the sale, whether the arrears are of land revenue or of sums recoverable as arrears of land revenue, and the surplus, if any, shall be paid to the person whose property has been sold, or, if the property sold collectively or according to the amount of their recorded interest, as the Collector thinks fit.

(2) The surplus shall not except under the orders of a Court, be paid to any creditor of the person whose property has been sold.

(3) If the proceeds of the sale fall short of such arrears as are referred to in subsection (1), the balance remaining due from the defaulter may be recovered from him by further proceedings under this Chapter or by any other means authorised by law.

Claims to attached movable or immovable property how to be disposed of. – (1) If any claim shall be set up by a third person to movable or immovable property attached under the provisions of this Chapter, the Collector shall admit or reject his claim on an enquiry as provided in section 27.

(2) If the claim be admitted, wholly or partly, the property shall be dealt with accordingly and except in so far as it is admitted, the property shall be sold and the title of the purchaser shall be good for al purposes, and the proceeds shall be disposed of in accordance with the provisions of section 111.

CHAPTER IX

RECOVERY OF OTHER DEMANS OF

REVENUE OFFICERS

Recovery of certain arrears through Revenue Officers instead of by suit. – When a village officer required by rules under section 36 to collect any land revenue or sum recoverable as an arrear of land revenue–

(a) satisfies a Revenue Officer that the revenue or the sum has fallen due and has not been paid to him, or

(b) has collected such revenue or sum, but has not credited the same to Government in the manner provided in rules,

the revenue officer may, subject to rules which the Board of Revenue may make in this behalf, recover such revenue or sum, from the from whom it is due, or the village officer by whom it was collected, as the case may be, as arrears of land revenue.

Other sums recoverable as arrears of land revenue. – In addition to any sums recoverable as arrears of land revenue under this Act or any other enactment for the time being in force, the following sums may be so recovered, namely: –

(a) fees, fines, costs and other charges, including the village officer’s cess payable under this Act;

(b) revenue due to Government on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water, or on account of other rights described in section 49 or section 50 in cases in which the revenue so due has not been included in the assessment of an estate;

fees payable under the law for the time being in force for the use or benefit derived from the construction and repair of embankments, and works for supply, storage and control of water for agricultural purposes, and for the preservation and reclamation of soil and drainage and reclamation of swamps;
sums leviable by or under the authority of Government as water rates, or on account of the maintenance or management of canals, embankments or other irrigation work, not being sums recoverable as arrears of land revenue under any enactment of the time being in force; and
sums payable to Government by a person who is surety for the payment of any of the foregoing sums or of any other sum recoverable as an arrear of land revenue.

Application of Chapter VIII to sums recoverable under this Chapter. – (1) The provisions of Chapter VIII shall with respect to any sum mentioned or referred to in this Chapter, apply so far as they can be made applicable, as if the sum were an arrear of land revenue, and the person from whom, either as principal or as surety, it is due were a defaulter in respect of such an arrear.

(2) Unless any such sum is declared by any enactment for the time being in force to be recoverable as if it were an arrear of land revenue due in respect of the land charged therewith, the provisions of section 90 shall apply under sub-section (1) to the recovery thereof.

115-A. –Charges for recovery of dues, other than Provincial dues, as arrear of Land Revenue. – Where any sum, other than a sum which is to be credited into and to form a part of the Provincial Consolidated Fund of [West Pakistan] in collected as an arrear of Land Revenue under the provisions of this Chapter, a commission at the rate of two per cent of the sum collected shall be deducted therefrom as recovery charges, and the amount of such commission shall be credited into the Provincial Consolidated Fund of [West Pakistan].

CHAPTER X

SURVEYS AND BOUNDARIES

Revenue survey may be introduced by Board of Revenue in any part of Province. – (1) It shall be lawful for the Board of Revenue, whenever it may deem expedient, to direct by notification, the survey of any land in any part of the Province with a view to the settlement of land revenue, the preparation of records-of-rights and preservation thereof, or for any other similar purpose, and such survey shall be called a revenue survey.

(2) A revenue survey may extend to the lands of any village, town, or city generally, or to such land only as may be specified in the notification.

(3) Subject to the orders of the Board of Revenue, it shall be lawful for the officers conducting any such survey to except any land to which it may not seem expedient that such survey should extend.

Power of Revenue Officer to define boundaries. –(1) A Revenue Officer may, for the purpose of framing any record or making an assessment under this Act, or on the application of my person interested, define the limits of any estate or of any holding, field or other portion of an estate, and may, for the purpose of indicating those limits, require boundary marks to be erected or required.

(2) In defining the limits of any land under sub-section (1), the Revenue Officer may cause boundary marks to be erected on any boundary already determined by, or by order of, any Court or Revenue Officer or any Forest Settlement Officer appointed under the Forest Act, 1927 (XVI of 1927), or restore any boundary mark already set up by, or by order of, any Court or any such officer.

Surveys for purpose of preparation of records. – (1) When any land is being surveyed in pursuance of rules under clause (c) of section 55 or under section 116, and Revenue Officer directing the survey may, by notice or proclamation, require all person having rights or interests in the land to attend personally or through authorised agent, and indicate, within a specified time, by temporary marks of a king to be described in the notice or proclamation, the limits of those rights or interests. (2) If a person to whom the notice or proclamation is addressed fails to comply with the requisition, he shall be liable, at the discretion of the Revenue Officer, to a fine which may extend to fifty rupees.
Assistance to be given by holders and others in the measurement or classification of lands. – (1) It shall be lawful for the Revenue Officer to call upon all owners of land and other persons interested therein to assist in the measurement or classification of the land to which the survey extends by providing flag-holders and chainmen, and such owners shall be bound to provide suitable persons to act as flag-holders and chainmen. (2) If the owners of land fail to provide suitable persons to act as flag-holders and chainmen, or do not provide them in sufficient number, and it becomes necessary to employ hired labour for the object aforesaid, or other similar object incidental to survey operations, it shall be lawful to assess the cost thereof with all contingent expenses, on the lands surveyed, for collection as an arrear of land revenue from such owners.

Professional surveys. – (1) If it is found necessary to make a survey by an agency other than that of Revenue Officers and village Officers, the Board of Revenue may publish a notification stating– (a) the local area to be surveyed and the nature of the survey.

(b) the names of official designation of the officers by whom the survey is to be made; and

the kind of boundary marks to be erected by those officers.

(2) From the date of the notification, the officers specified therein and the persons acting under their orders, shall have, for the purposes of the survey, the powers conferred on Revenue Officers by section 30.

Power of Board of Revenue to make rules for demarcation of boundaries and erection of boundary marks. – (1) The Board of Revenue may make rules as to the manner in which the boundaries of all or any of the estates in any local area are to be demarcated and as to the boundary marks to be erected within those estates.

(2) Rules under this section may prescribe, among other matters, the form of boundary marks and the material to be used in their construction.

Effect of the Settlement of boundary. – (1) The settlement of a boundary under any of the foregoing provisions of this Chapter shall subject to the provisions of Chapter XIII be determinative–

(a) of the proper position of the boundary line or boundary marks, and

(b) of the rights of the land-owners on either side of the boundary fixed in respect of the land adjudged to appertain, or not to appertain, to their respective holdings.

(2) Where a boundary has been so fixed, the Collector may, under rules to be framed in this behalf by the Board of Revenue with the previous approval of Government, evict any land-owner who is wrongfully in possession of any land which has been adjudged in the settlement of a boundary not to appertain to his holding or to the holding of any person through or under whom he claims.

Power of fix boundary between riverain estates. – (1) When any two or more estates are subject to river action and the limits of any such estates are, by any law, rule or custom or usage, or order or decree of any Court or other authority, applicable thereto, liable to vary according as variations may from time to time occur in the course or action of such river, the Board of Revenue may order a permanent boundary line to be fixed between any such estates or such portions thereof as are liable to river action.

(2) Upon an order being made under sub-section (1), the Collector shall fix a boundary line between such estates or portions of such estates accordingly, and shall demarcate the same, in accordance with the provisions of section 117, and of the rules, if any, made under section 121.

(3) Every such boundary line shall be fixed with due regard to the history of the estates and the interests of the persons respectively owning them or possessing rights therein, in such manner as may be just and equitable in the circumstances of each case.

(4) No such boundary line shall be deemed to have been permanently fixed until it has been approved by [‘‘Executive District Officer (Revenue)’‘].

Explanation. – In this section, and in section 124, 125 and 126, “Collector” shall be deemed to include ant Revenue Officer appointed by Government to perform the functions of Collector under all or any of the provisions thereof.

Effect of fixing boundary between riverain estates. – (1) Every boundary line fixed in accordance with the provisions of section 123 shall, notwithstanding anything to the contrary in any law, rule or custom or usage, or order or decree of any Court or other authority, be fixed and constant boundary between the estates affected thereby, and the proprietary and all other rights in every holding, field or other portion of an estate situate on each side of the boundary line so fixed, shall, subject to the other provisions of this section, vest in the land-owners of the estate which lies on that side of the boundary line on which such holding, field or other portion of an estate is situate.

(2) If, by the operation of sub-section (1), the proprietary or any other rights in any land which at time a boundary line is fixed is under cultivation, or reasonably fit for cultivation, or yields any produce of substantial value, be transferred from the land-owners and other rights-holders of any one estate, to the land-owners of any other estate, the collector shall, by written order, direct that the rights in such land shall not, subject to the provisions of section 125, 126 and 127 be so transferred unless and until the land in respect of which any such order is made ceases to be reasonably fit for cultivation, or to yield any produce of substantial value, and upon any such order being made, the transfer of the rights I such land shall be suspended accordingly. (3) When any portion of the land specified in any order made under sub-section (2), ceases to be reasonably fit for cultivation or to yield any produce of substantial value, the order shall, when the Collector, I writing, so directs, cease to operate as to that portion.

(4) The decision of the Collector as to whether, for the purposes of sub-section (2), any land is or is not reasonably fit for cultivation or does or does not yield by produce of substantial value, shall be final.

Application for immediate transfer of rights. – When any order has been made under sub-section (2) of section 124, the land-owners, or any of them, in whom, but for such order, the rights in the land specified therein would vest, may apply in writing to the Collector to forthwith transfer the rights the transfer of which has been suspended by such order, upon payment of compensation for the same.

Award of compensation and extinguishment of rights thereby. – (1) When an application under section 125 is made, the Collector shall–

(a) fix a day for the hearing of the application

(b) cause notice of the application, and of the day fixed for the hearing thereof, to be served on, or proclaimed for the information of, all persons recorded as having rights in the land specified in the order made under sub-section (2) of section 124, and all other persons interested or claiming to be interested therein;

(c) upon the day so fixed for hearing, or any day to which the hearing may be adjourned, inquire into the rights in the land and award compensation in respect of all rights of found established therein to the persons severally entitled thereto;

Provided that, notwithstanding anything contained in this sub-section, it shall be lawful for the Collector, in his discretion and at any time before an award of compensation thereon has been made, to reject such application.

(2) In awarding compensation under sub-section (1), the Collector shall be guided by the provisions of section 23 and section 24 of the Land Acquisition Act, 1894 (Act 1 of 1894), so far as the same may be applicable to the circumstances of the case.

(3) On the fifteenth day of May next after the whole amount of compensation so awarded has been deposited with Collector, the order made under sub-section (2) of section 124 shall cease to operate, and the rights specified therein shall be transferred and vest in the manner provided for in sub-section (1) of that section, and the Collector shall proceed to tender the compensation to the persons severally entitled to receive the same under his award.

(4) If any such person as aforesaid refuses to accept the sum so awarded and tendered to him, it shall be placed to his credit in Government treasury.

(5) When any order made under sub-section (2) of section 124 ceases, under the provisions of sub-section (3) of the said section, to operate, all rights reserved to any person by such order shall be extinguished.

Voluntary transfers not affected. – Notwithstanding the provisions of section 124, 125 and 126, when any person possessing any rights in any land in regard to the rights in which an order has been made under sub-section (2) of section 124, voluntarily transfers such rights to any land-owners of the estate, in the land-owners of which but for such order such rights would vest under the operation of sub-section (1) of that section, the rights so transferred shall forthwith cease to be subject to such order and vest in the land owners to whom they have been so transferred.

Rights transferred to be liable to all the incidents of tenure of the estate to which the transfer is made. – In every case in which, under the provisions of section 124, or section 125 and 126, or section 127, proprietary or other rights in land are transferred from the land-owners, and other right holders of any one estate to the land-owners of any other estate, such rights shall be subject to all the incidents of tenure and liabilities which, under any law or custom for the time being in force apply to the rights of the land-owners of the estate to which such rights are so transferred.

Cost of erection and repair of boundary and survey marks.- (1) Subject to any rules which the Board of Revenue may, with the previous approval of Government make in this behalf, boundary and survey marks shall be erected and kept in repair by or at the cost of the persons interested in the land for the indication of the limits of which they are required:

Provided that Government may in any case direct that the cost of erection shall be borne by Government or be paid out of the proceeds of the village officers cess.

(2) It shall be the duty of the village officers to prevent the destruction or unauthorised alternation of the village boundary and survey marks.

Recovery of cost incurred by Government. – (1) If the persons interested in the land fail to erect or repair a boundary or survey mark within thirty days from the date of their being requir4ed by a Revenue Officer to do so, the Revenue Officer may cause it to be erected or repaired.

(2) Where the Revenue Officer causes a boundary or survey mark to be erected or repaired he shall, subject to any rules or direction under section 129, apportion the cost among the persons interested in the land in such manner as he deems just, and certify the same to the Collector.

(3) The Collector may recover the cost from such persons as if it were an arrear of land revenue.

Responsibility for the maintenance of boundary and survey marks. – Every land-owner shall be responsible for the maintenance and good repair of the boundary and survey marks of his holding, and for any charges reasonably incurred on account of the same by the Revenue Officer in cases of alternation, removal or repair.

Report of destruction or removal of or injury to boundary or survey marks. – Every village officer of an estate shall be bound to furnish a Revenue Officer with information respecting the destruction of removal of, or any injury done to, any boundary or survey mark lawfully erected in the estate.

Land measurement or survey to be based on a square system or rectangulation. – (1) Save as may specifically be otherwise provided for in the rules made in this behalf by the Board of Revenue, with the previous approval of Government, land measurement or survey shall be based on square system or rectangulation, and no survey or Khasra number shall be made less than one Acre in area. (2) The rules made under sub-section (1) may also lay down condition for any restrictions upon sub-division of survey or Khasra numbers.

Penalty. – (1) If any person wilfully destroys or injures or without lawful authority removes a boundary or survey mark lawfully erected, he may be ordered by a Revenue Officer to pay such fine not exceeding fifty rupees for each mark so destroyed, injured or removed as may, in the opinion of the Revenue Officer, be necessary to defray the expenses of restoring the same and of rewarding the person, if any, who gave information of the destruction, injury or removal.

(2) The imposition of a fine under this section shall not bar a prosecution under section 434 of the Pakistan Penal Code (Act XLV of 1860).

[Punjab Amendment.

In the Principal Act, in section 134, in the subsection (1) for the word “fifty” the words “five hundred” shall be substituted.]

CHAPTER XI

PARTITION

Application for partition. – Any joint owner of land may apply to a Revenue Officer for partition of his share in the land if–

(a) At the date of the application the share is recorded under Chapter VI as belonging to him; or

(b) his right to the share has been established by a decree which is still subsisting at that date; or

(c) a written acknowledgement of that right has been executed by all persons interested in the admission of denial thereof.

Court Decisions

Application for partition—petitioner alleged that private partition had already been effected between parties and they were in possession of their respective areas since then—Tehsildar after recording evidence of parties granted declaration as prayed for—Such findings remained upheld by Appellate Court and in revision by High court—contention of petitioner was that respondents were in possession of 4 kanals of land in excess—Petitioner in his application filed in year 1980 had not made a single word against private partition effected in year 1969 and parties were in possession of their respective areas since then—Record showing few Kanals of land in excess with respondents was certainly with agreement of parties arrived at in year 1969—Impugned judgment not suffering from any illegality or legal infirmity, supreme court dismissed petition and refused leave to appeal. 2004 S C M R 557

Restrictions and limitations on partition. – Notwithstanding the provisions of section 135–

(a) places of worship and burial grounds held in common before partition shall continue to be so held after partition; and the

(b) partition of any of the following properties, namely: —

(i) any embankment, water course, well or tank and any land on which the supply of water to any such work may depend;

(ii) any grazing ground; and (iii) any land which is occupied as the site of a town or village may be refused if, in the opinion of the Revenue Officer, the partition of such property is likely to cause inconvenience to the co-sharers or other persons directly or indirectly interested therein, or to diminish the utility thereof too those persons.

Notice of application for partition. –The Revenue Officer on receiving the application under section 135 shall, if it is in order, and not against the provisions of the West Pakistan Land Reforms Regulation (Martial Law Regulation No. 64) and not open to objection on the face of it, fix a day for the hearing thereof, and–

(a) cause notice of the application and of the day so fixed to be served on such of the recorded co-sharers as have not joined in the application; and

(b) if he thinks fit, cause the notice to be served on or proclaimed for the information of any other persons whom he may deem to be directly or indirectly interested in the application.

Addition of parties to application. – On the day fixed under section 137 for the hearing of the application, or on any other day to which the hearing maybe adjourned, the Revenue Officer shall ascertain whether any of the other co-shares desire the partition of their shares also, and if any of them so desires, he shall add him as an applicant for partition.

Disallowance of partition. – After examining such of the co-sharers and other persons as may be present on that day, the Revenue Officer may, if he is of opinion that there is good and sufficient cause for partition to be disallowed, reject the application, recording the grounds for such rejection.

Procedure on admission of application. – If the Revenue Officer does not reject the application under section 139, he shall ascertain the questions, if any, in dispute between any of the persons interested, distinguishing between,

(a) questions as to title in the property of which partition is sought; and

(b) questions as to the property to be divided, or the mode of making partition.

Disposal of questions as to title in the property to be divided. – (1) When there is a question as to title in any property of which partition is sought, the Revenue Officer may decline to grant the application for partition until the question has been determined by a competent Court, or he may himself proceed to determine the question as though he were such a Court.

(2) Where the Revenue Officer does not himself proceed to determine the question of title as a Civil Court, he may for reasons to be recorded by him in this behalf, require a party specified by him to file a suit in a Civil Court, within such period not exceeding ninety days from the date of his order as he may fix, for obtaining a decision regarding the question.

(3) On the filing of a civil suit by the party required so to do within the specified period, the Revenue Officer shall suspend further action on the application for partition till the said civil suit is decided by the Court and a copy of the Court’s order is produced before him.

(4) In case the party so required fails to file a suit within the specified period, the Revenue Officer may proceed with partition and decide the question of title himself.

(5) Where the Revenue Officer himself proceeds to determine the question, the following rules shall apply, namely: —

(a) If the question is one over which a Civil Court has

jurisdiction, the Revenue Officer shall proceed as a Revenue court under the law for the time being in force.

(b) If the question is one over which a Civil Court has jurisdiction, the procedure of the Revenue Officer shall be that applicable to the trial of an original suit by a Civil Court, and he shall record a judgment and a decree containing the particulars required by the Code of Civil Procedure, 1908 (Act V of 1908), to be specified therein.

(c) An appeal shall lie from the decree of the Revenue Officer under clause (b) as through that decree were a decree of a Civil judge in an original suit.

(d) Upon such an appeal being made, the District Court or the High Court, as the case may be, may issue and injunction to the Revenue Officer requiring him to stay proceedings pending the disposal of the appeal.

From the appellate decree of a District Court upon such an appeal, a further appeal shall lie to the High Court, if such further appeal is allowed by the law for them being in force.

Disposal of other questions. – (1) When there is a question as to the property to be divided, or the mode of making a partition, the Revenue officer shall, after such inquiry as he deems necessary, record an order sating his decision on the question and his reasons for the decision.

(2) An appeal may be preferred from an order under sub-section (1) within thirty days from the date thereof, and, when such an appeal is preferred and the institution thereof has been certified to the Revenue Officer by the authority to whom the appeal has been preferred, the Revenue Officer shall stay further proceedings pending the disposal of the appeal.

(3) If an applicant for partition is dissatisfied with an original or appellate order under this section, and applies for permission to withdraw from the proceedings in so far as they relate to the partition of his share, he shall be permitted to withdraw therefrom on such terms as the Revenue Officer thinks fit.

(4) When an applicant withdraws under the provisions of sub-section (3), the Revenue Officer may, where the other applicants, if any, desire the continuance of the proceedings continue them in so far as they relate to the partition of the shares of those other applicants.

Administration of property excluded from partition. – When any such property as is referred to in clause (b) of section 136 is excluded from partition, the Revenue Officer may determine the extent to and the manner in which the co-shares and other persons interested therein may make use thereof and the proportions in which expenditure incurred thereon and profits derived therefrom are, respectively, to be borne by and divided among those persons or any of them.

Distribution of revenue and rent after partition. – (1) The amount of revenue to be paid in respect of each of the holdings into which land has been divided on a partition shall be determined by the Revenue Officer making the partition.

[(2) The decision of the Revenue Officer under sub-section (1) as to the revenue to be paid in respect of each holding shall, where the estate in which the holding is situate is subject to a fixed assessment, be deemed to be an order under sub-section (1) of section 67].

(3) Where new estates have been created at a partition and the land revenue has been fraudulently or erroneously distributed among them, the Board of Revenue may, within twelve years from the of discovery of the fraud or error, order a new distribution of the land revenue among the several estates on an estimate of the assets of each estate at the time of the partition to be made conformably to the best evidence and information procurable respecting the same.

Instrument of partition. – When a partition is completed, the Revenue Officer shall cause an instrument of partition to be prepared and the date on which the partition is to take effect to be recorded therein.

Delivery of possession of property allotted on partition. – An owner to whom any land is allotted in proceedings for partition shall be entitled to possession thereof as against the other parties to the proceedings and their legal representatives, and a Revenue Officer shall, on application made to him for the purpose by any such owner at any time within three years from the date recorded in the instrument of partition under section 145, give effect to that instrument so far as it concerns the applicant as if it were a decree for immovable property.

Affirmation of partitions privately affected. – (1) In any case in which a partition has been made without the intervention of a Revenue Officer, any party thereto may apply to a Revenue Officer for an order affirming the partition.

(2) On receiving the application, the Revenue Officer shall enquire into the case, and if he finds that the partition has in fact made, he may make an order affirming it and proceed under section 143, 144, 145 and 146, or any of those section, as circumstances may require, in the same manner as if the partition had been made on an application to himself under this Chapter.

Power to make rules as to cost of partition. – The Board of Revenue may, with the previous approval of Government, make rules for determining the costs of partitions under this Chapter and the mode in which such costs of partitions under this Chapter and the mode in which such costs are to be apportioned.

Redistribution of land according to custom. – When by established custom, any land is an estate is subject to periodical redistribution, a Revenue Officer may, on the application of any of the land-owners enforce the redistribution according to the custom, and for this purpose may exercise all or any of the powers of a Revenue Officer in proceedings for partition.

Officer who may be empowered to act under this Chapter. The Revenue Officer by whom proceedings may be taken under this Chapter shall be a Revenue Officer not below an Assistant Collector of the First Grade.

CHAPTER XII

ARBITRATION

Power to refer to arbitration. – (1) Any Revenue Officer may, with the consent of the parties, refer to arbitration any dispute arising before him in any matter under this Act.

(2) A Collector, or any Assistant Collector of the First Grade may, without the consent of the parties, refer to arbitration any dispute before him with respect to–

(a) any matter of which an entry is to be made in any record or register under Chapter VI; (b) any matter relating to the distribution of an assessment under section 67;

(d) the property to be divided at a partition or the mode of making partition.

Order of reference and contents thereof. – (1) In referring a dispute to arbitration, a revenue Officer shall make an order of reference and specify therein the precise matter submitted to arbitration, the number of arbitrators which each party to the dispute is to nominate, the period within which arbitrators are to be nominated, and the period within which the award is to be delivered.

(2) The number of arbitrators which each party may nominate must be the same and must not exceed two.

(3) If from any cause arbitrators are not nominated or an award is not delivered, within the period fixed for in the order of reference, the Revenue Officer may, from time to time, extend that period, or may cancel the order of reference.

Nomination of arbitrators. – (1) When an order of reference has been made, each party may nominate the number of arbitrators specified in the order, and the Revenue Officer shall nominate one other arbitrator.

(2) The Revenue Officer may, for reasons to be recorded by him make an order disallowing any nomination made by either party and requiring the party to make another nomination within a time to be specified in the order.

(3) An order under sub-section (2) shall be final.

Substitution of arbitrators by parties. – If an arbitrator nominated by a party dies, desires to be discharged, or refuses or becomes incapable to act, the party may nominate another person in his stead.
Nomination and substitutation of arbitrators by Revenue Officer. – In any of the following cases, namely: —

(a) if either of the parties fails to nominate an arbitrator under sub-section (1) of section 153 within the period fixed in the order of reference; or

(b) if the nomination of an arbitrator has been disallowed under sub-section (2) of section 153 and another arbitrator is not nominated within the time specified in the order under that sub-section or having been so nominated, his nomination is also disallowed; or

(c) if a party entitled to nominate an arbitrator in place of another arbitrator under section 154 fails to nominate him within one week from the date of the communication to him of a notice requiring him to make the nomination ; or

(d) if an arbitrator nominated by the Revenue Officer dies, desires to be discharged, or refuses or becomes incapable to act, The Revenue Officer may nominate a person as arbitrator.

Process for appearance before arbitrators. – (1) The Revenue Officer shall, on the application of the arbitrators, issue the same processes to the parties and witnesses whom the arbitrators desire to examine as he may issue in any proceedings under this Act before himself.

(2) Any such party or witness shall be bound to appear before the arbitrators in obedience to a process issued under sub-section (1), either in person or by agent, as the arbitrators may require. (3) The person attending in obedience to the process shall be bound to state the truth upon any matter respecting which he is examined or makes statements, and to produce such documents and other things relating to any such matters as may be specified in the process.

Award of arbitrators and presentation thereof. – (1) The arbitrators shall make an award in writing under their hands concerning the matters referred to them for arbitration, and state therein their reasons thereof, and any arbitrator dissenting from the award by a majority of the arbitrators shall state the grounds of his dissent.

(2) The arbitrators shall present the award to the Revenue Officer in person or by agent, or send the same to him by registered post.

Procedure on presentation of award. – (1) When the award has been received, the Revenue Officer shall fix a date for the consideration of the award.

(2) On the date fixed under sub-section (1) or on any subsequent date to which an adjournment may be made, the Revenue Officer shall hear any objections which the parties may have to make to the award.

Effect of award. – (1) The Revenue Officer may accept, modify or reject the award, recording his reasons for doing so in his decision respecting the dispute which was referred to arbitration.

(2) An appeal shall lie from the decision of the Revenue Officer made under sub-section (1) as if arbitrators had not been appointed.

Arbitration Act not to apply to arbitration under this Chapter. – Nothing in the Arbitration Act, 1940 (X of 1940), shall apply to any arbitration under this Chapter.

CHAPTER XIII

APPEAL, REVENUE AND REVISION

Appeal. – (1) Save as other wise provided by this Act, an appeal shall lie fro man original or appellate Order of a Revenue Officer as follows, namely–

(a) to the Collector, when the order is made by an Assistant Collector, of either grade;

(b) to the ¹[‘‘Executive District Officer (Revenue)’‘], when the order is made by a Collector;

(c) to the Board of Revenue only on a point of law, when the order is made by ²[an] ³[‘‘Executive District Officer (Revenue)’‘];

Provided that—

(i) when an original order is confirmed on first appeal, a further appeals hall not lie;

(ii) when any such order is modified or reersed on appeal by the Collector, the order made by the ⁴[‘‘Executive District Officer (Revenue)’‘] on further appeal, if any, to him shall be final.

Explanation. – (1) An order passed in view, modifying or reersing a previous order, shall be deemed to be an original order for the purpose of this section.

(2) An order shall not be confirmed, modified or reversed in appeal unless reasonable notice has been given to the parties affected thereby to appear and be heard, in support of or against the order appealed from.

Legal Amendments

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. for the word (a) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. ibid
4. ibid

Limitation for appeals. – Save as otherwise provided by this Act, the period of limitation for an appeal under section 161 shall run from the date of the order ap0pealed against and shall be–

(a) Thirty days, where the appeal lies to the Collector;

(b) Sixty days where the appeal lies to the ¹[‘‘Executive District Officer (Revenue)’‘];

Legal Amendments

1 Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Review. – (1) ¹[An] ²[‘‘Executive District Officer (Revenue)’‘], Collector or an Assistant Collector may, at any time on his own motion, review any order passed by himself or any of his predecessors-in-office, and on so reviewing modify, reverse or confirm the same.

(2) Any person considering himself aggrieved by an order passed by a ³[‘‘Executive District Officer (Revenue)’‘], Collector or an Assistant Collector, and who from the discovery of new and important matter or evidence which, after the exercise of due diligence was not within his knowledge or could not be produced by him at the time when the order was passed or on account of some mistake or error apparent on the face of the record or for any other sufficient reason, desires to obtain a review of the order passed against him, may apply for a review of the order to the ⁴[‘‘Executive District Officer (Revenue)’‘], Collector or Assistant Collector, as the case may by, and such officer may modify, reverse or confirm any order passed by himself or by any of his predecessors-in-office:

Provided that—

(a) an order passed by his predecessor-in-office shall not be reviewed under sub-section (1) or sub-section (2) by the–

(i) ⁵[‘‘Executive District Officer (Revenue)’‘], without first obtaining the sanction of

the Board of Revenue;

(ii) Collector, without first obtaining the sanction of the ⁶[‘‘Executive District Officer (Revenue)’‘], and no order shall be reviewed by any other Revenue Officer, without first obtaining the sanction of the Revenue Officer to whose control he is immediately subje

(b) an application for review of an order shall not be entertained unless it is made within ninety days from the passing of the order, or unless the applicant satisfies the revenue Officer that he had sufficient cause for not making the application within that period;

(c) an order shall not be modified or reversed unless reasonable notice, has been given to the parties affected thereby to appear and be heard in support of the order;

(d) an order against which an appeal has been preferred shall not be reviewed.

(3) For the purpose of this section, the Collector shall be deemed to be successor-in-office of any Revenue Officer of a lower class who has left the district or has ceased to exercise powers as a Revenue Officer, and to whom there is non successor-in-office.

(4) An appeal shall not lie from an order refusing to review or confirming on review a previous order.

Legal Amendments

1 Subs. for the word (a) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. ibid
4. ibid
Subs. ibid
Subs. ibid

163-A. [* * * * *]

Revision. – (1) The Board of revenue, may, at any time, on its own motion, or on application made to it with [ninety] days of the passing of any order, call for the record of any case pending before, or disposed of by, any Revenue Officer subordinate to it.

(2) ¹[An] ²[‘‘Executive District Officer (Revenue)’‘] or Collector may, at any time of his own motion, or on an application made to him within [ninety] days of the passing of any order, call for the record of any case pending before, or disposed of by, any Revenue Officer under this control.

(3) If in any case in which a Collector has called for a record he is of opinion that proceedings taken or order made should be modified or reversed, he shall report the case with his opinion thereon for the orders of the ³[‘‘Executive District Officer (Revenue)’‘].

(4) The Board of Revenue may, in any case called for under sub-section (1) and a ⁴[‘‘Executive District Officer (Revenue)’‘] may in any case called for under sub-section (2) or reported to him under sub-section (3) pass such orders as it or he thinks fit:

Provided that no order shall be passed under this section reversing or modifying any proceedings or order of a subordinate Revenue Officer affecting any person without giving such person an opportunity of being heard.

Legal Amendments

1 Subs. for the word (a) by the Punjab Land Revenue (Amendment) Ordinance, 2001 .

Subs. by the Punjab Land Revenue (Amendment) Ordinance, 2001 .
Subs. ibid
4. ibid

Court Decisions

Non-payment of Mustajri money – Petitioner made application to Collector that respondent, who obtained land from him on Mustajri, did not pay Mustajri money for two years – Collector decreed amount claimed by the petitioner without ascertaining the basic issue and his order did not indicate as to the basis on which he calculated the decreed amount – Appeal filed against order of the Collector was accepted by Additional Commissioner on the ground that the petitioner had received disputed money through someone, but did not mention name of that person – Additional Commissioner did not take the case in its correct perspective as the same was a case of Mustajri and not that of relationship of landlord and tenant – Order passed by Collector was a badly non – Speaking order which was passed arbitrarily and findings of the Collector were based on no worthwhile and acceptable evidence – Additional Commissioner also did not decide matter in appeal in its correct perspective – Orders of both the Collector and of Additional Commissioner being not maintainable were set aside in revision and case was remanded to be decided afresh in accordance with law. 2002 CLC 376

Stay of proceedings and execution of order and decrees. – (1) An appeal or revisional shall not operate as a stay of proceedings under the order or decree appealed fro more under revision, except so far as the appellate or revisional authority may order, not shall execution of any order or decree be stayed by reason only of an appeal or application for revision having been made, but the appellate or revisional authority may, for sufficient cause, order stay of execution of any such order or decree.

(2) No order for stay of execution shall be made under sub-section (1), unless the authority making it is satisfied that–

(a) substantial loss may result to the party applying for stay of execution unless the order is made;

(b) the application has been made without unreasonable delay; and

(c) where necessary security has been given by the applicant for the due performance of such order or decree as many ultimately be binding upon him.

Clerical mistakes, etc. – Clerical or arithmetical mistakes in any decree or order made by any Revenue Officer or errors therein from any accidental slip or omission may, at any time, be corrected by such officer.

Explanation. – In this section, “Officer” includes the successor-in-office of the officer.

Computation of period limited under this Chapter. – In the computation of the period [for an appeal from, or an application for the review or] revision of, an order under this Act, the limitation therefor shall be governed by the provisions of the Limitation Act, 1908.

CHAPTER XIV

SUPPLEMENTAL PROVISIONS

Power to deposit certain sums other than rent. – (1) In either of the following cases, namely–

(a) when a headman or other land-owner to whom any sum other than rent is payable on account of liability under this Act, refuses to receive the sum from, or to grant a receipt therefor to, the person by whom it is payable; or

(b) when the person by whom any such sum is payable is in doubt as to the headman or other land-owner, 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 land-owner, for the amount thereof shall be discharged.

Procedure in case of deposits. – (1) If the deposit purports to be made on account of any payment due to Government, it may be credited accordingly.

(2) A Revenue Officer receiving a deposit purporting to be made on any other account shall give notice of the receipt thereof to every person who, he has reason to believe, claims or is entitled to the deposit and may pay the amount thereof to any person appearing to him to be entitled to the same, or may, if he thinks fit, retain the deposit pending the decision of a Civil Court as to the person so entitled.

(3) No suit or other proceedings shall be instituted against Government or the Board of Revenue, or against any servant of the State, in respect of anything done I good faith by a Revenue Officer under this section, but nothing herein shall prevent any person entitled to receive the amount of any such deposit from recovering it from a person to whom it has been paid by a Revenue Officer.

Order of Civil and Criminal Courts for execution of processes against land, etc. – Orders issued by any Civil or Criminal Court for the attachment, sale or delivery of any land, or for the attachment or sale of the produce of any lands, shall be addressed to the Collector or such Revenue Officer as the Collector may appoint in this behalf, and be executed by the Collector or that officer in accordance with the provisions of the law applicable to the Court issuing the orders, and with any rules not inconsistent therewith made by the Board of Revenue with the concurrence of the High Court and the previous approval of Government.
Preservation of attached produce. – (1) The statement of the produce of any land in pursuance of an order of any Court or other authority shall not prevent the person to whom the produce belongs from reaping, gathering or storing it or doing any other act necessary for its preservation.

(2) The attaching office shall do or cause to be done all acts necessary for the preservation of the produce if the person to whom it belongs fails to do so.

(3) When sale of produce follows on its attachment, the purchaser shall be entitled, by himself or by any person appointed by him in this behalf, to enter upon the place where the produce is, and do all that is necessary for the purpose of preserving and removing it.

Exclusion of jurisdiction of Civil Courts, in matters within the jurisdiction of Revenue Officers. – (1) Except as otherwise provided by this Act, no Civil Court shall have jurisdiction in any matter which Government, the Board of Revenue, or any Revenue Officer, is empowered by this Act to dispose of, or take cognizance of the matter in which Government, the Board of Revenue, or any Revenue Officer exercises any powers vested in it or him by or under this Act.

(2) Without prejudice to the generality of the provisions of sub-section (1), a Civil Court shall not exercise jurisdiction over any of the following matters, namely: —

(i) Any question as to the limits of any land which has been defined by a Revenue Officer as land to which this Act does or does not apply;

(ii) Any claim to compel the discharge of any duties imposed by this Act or any other enactment for the time being in force on any Revenue Officer as such;

(iii) Any claim to the office a village officer, or in respect of any injury caused by exclusion from such office, or to compel the discharge of the duties or division of the emoluments thereof;

(iv) Any notification directing the making or revision of a record-of-rights;

(v) the framing of a record-of-rights or periodical record, or the preparation, signing or attestation of any of the documents included in such a record;

(vi) The correction of any entry in a record-of-rights, periodical record or register of mutations;

Any notification of the undertaking of the general re-assessment of a District or Tehsil having been sanctioned by Government;
Any objection to the amount or rate of any assessment of land revenue or the period thereof authorized by Government.
The claim of any person to be liable for an assessment of land revenue or of any other revenue as assessed under this Act.
The amount of land revenue to be assessed on any estate or to be paid in respect of any holding under this Act;
The amount of, or the liability of any person to pay, any other revenue to be assessed under this Act, or any cess, charge or rate to be assessed on an estate or holding under this Act or any other enactment for the time being in force;
Any claim relating to the allowance to be received by a land owner who has given notice of his refusal to be liable for an assessment, or any claim connected with or arising out of, any proceeding taken in consequence of the refusal of any person to be liable for assessment under this Act;
The formation of an estate or determination of its boundaries
Any claim to hold free of revenue any land, mills, fisheries or natural products of land or water;
Any claim connected with, or arising out of, the collection by Government, or the enforcement by Government of any process for the recovery of land revenue or any sum recoverable as any arrear of land revenue;
Any claim to set aside, on any ground other than fraud, a sale for the recovery of an arrear of land revenue or any sum recoverable as an arrear of land revenue
The amount of or the liability of any person to pay, any cess, fees, fines, costs or other charge imposed under this Act;
Any claim for partition of an estate or holding, or any question connected with or arising out of, proceedings for partition, not being a question as to title in any of the property of which partition is sought;
Any question as to the allotment of land on the partition of an estate or holding, or as to the distribution of land subject by established custom to periodical redistribution or as to the distribution of land revenue on the partition of an estate or holding or on a periodical re-distribution of land
Any question connected with or arising out of or relating to any proceedings for the determination of boundaries of estates subject to river action under the provisions of this Act;
Any claim regarding boundaries fixed under any of the enactments hereby repealed or any other law for the time being in force, or to set aside any order passed by a competent officer under any such law with regard to boundary marks.

Court Decisions

Jurisdiction of Civil Court – Dispute with regard to allotment of land – Father of the plaintiff was a Lambardar and under the scheme the disputed land. was to be allotted to his father – Certain amount was deposited by the father of the plaintiff towards the cost of the land but no notice for deposit of remaining amount was issued – Request in that behalf was made to the Collector but the same was turned down – Plaintiff, instead of filing appeal before the Revenue Authorities, preferred civil suit – Both the Courts below dismissed the suit for the reason that the plaintiff did not agitate the matter before the higher Revenue forum and chose to file the civil suit – Validity – Institution of suit was not warranted by law as the only remedy available to the plaintiff was to agitate his claim before an appropriate higher forum and having been unsuccessful, he could agitate the matter before the Civil Court – Both the Courts below had rightly non-suited the plaintiff in circumstances, however, the decision of the High Court would not debar petitioner from agitating the matter before a competent forum, 2001CLC 1019

Powers to invest officers making records-of-rights or general re-assessments with power of Civil Courts. – (1) The Board of Revenue may, by notification, invest any Revenue Officer making or specially revising records-of-rights in any local area in pursuance of a notification under section 40, or making a general re-assessment of land revenue in any local area in pursuance of a notification under section 59, or any Revenue Officer in a Colony as defined in the Colonization of Government Lands (Punjab) Act, 1912 (Punjab Act V of 1912), or any Revenue Officer to whose control that officer is subject with all or any of the powers of any Court, constituted under the [West Pakistan] Civil Courts Ordinance, 1962 [West Pakistan] Ordinance II of 1962, for the purpose of trying all or any specified classes of suits or appeals relating to land arising in the local area.

(2) The Board of Revenue may cancel an order notified under sub-section (1) wholly or in part.

(3) While an order or any part of an order under sub-section (1) continues in force, the powers conferred thereby shall be exercised by the officer invested therewith and not otherwise.

(4) Any case pending before an officer under the order or subsisting part of the order at the time of cancellation thereof may be disposed of by him as if the order or that part of it continued in force, unless the Board of Revenue directs, as it is hereby empowered to do, that those cases shall be transferred for disposal to the courts by which they would have been disposed of if the order had not been notified.

Control over such officers and appeals from and revision of their decrees and orders. – (1) The Board of Revenue may by notification direct that the provisions of this Act with respect to the superintendence and control over Revenue Officers shall apply to any Revenue Officer who has been invested with the powers of a Civil Court of any of the classes specified in the [West Pakistan] Civil Courts Ordinance, 1962 [West Pakistan] Ordinance II of 1962, and that appeal shall lie from his decrees and orders to and his decrees and orders be subject to revision by, a Revenue Officer invested under section 173 with the powers of a Court which would be competent under that Ordinance to hear appeals from or revise such decrees and orders if they had been made by a Court with the powers of which the Revenue Officer who made them has been invested.

(2) In the absence of any such notification, a Revenue Officer invested under section 173 with the powers of any such Civil Court as aforesaid shall, with respect to the exercise of those powers, be deemed to be such a Civil Court for the purposes of the aforesaid Ordinance.

Prevention of encroachment upon common lands. – (1) Where land which has been reserved for the common purposes of the person residing in the estate in which such land is situated has been encroached upon by any person, and the land has been shown in the last three periodical records made before such encroachment as so reserved, a Revenue Officer may, on the application of a land owner in the estate, and after giving and opportunity to the person alleged to have encroached upon it to appear before him and show cause against the proposed action.

(a) eject from the land the person who has encroached thereupon; and

(b) by order proclaimed in the manner provide din section 26, forbid repetition of the encroachment.

Explanation. –An edition of the record-of-rights made before the coming into force of this Act, under the provisions of section 33 of the Punjab Land Revenue Act, 1887, or under the provisions of any other law repealed by this Act, shall be deemed to be a periodical record for the purposes of this section.

(2) Papers kept by village officers to be deemed public documents. – The proceedings of the Revenue Officer under sub-section (1) shall be subject to any decree or order which may be subsequently passed by any Court of competent jurisdiction.

Punjab Amendment

In the Principal Act, after the existing section 175, the following new section shall be added: — “175-A.Penalty for encroachments. – Whoever makes an encroachment on any village road, path or other common place and fails to remove the same within a period of not exceeding thirty days as may be fixed by a Revenue Officer by means of a notice or repeats an encroachment shall, in addition to any other action that may be taken against him under any law for the time being in force, by punished by the Revenue Officer with fine which may extend to five hundred rupees and if the encroachment continues with a further fine which may extend to fifty rupees for each day the default continues. “]

– (1) Any record or paper which a village officer is required by law, or by any rule made under this Act, to prepare or keep shall be deemed to be the property of Government.

(2) A village officer shall, with respect to any record or paper in his custody be deemed, for the purposes of the Evidence Act, 1872 (1 of 1872), to a public officer having the custody of a public document which any person has a right to inspect.

Maps and land record open to inspection, etc. – Subject to such rules and the payment of such fees as the Board of Revenue may from time to time prescribe in this behalf, all maps and land-records prepared are required to be made under this Act shall be open to the inspection of the public at reasonable hours, and certified extracts from the same or certified copies thereof shall be given to all persons applying for the same.

Restriction on Revenue Officers bidding at auctions or engaging in trade. – (1) A Revenue Officer, or a person employed in a Revenue Officer, shall not–

(a) purchase or bid for, either in person or by agent, in his own name or in that of another or jointly or in shares with others, and property which any Revenue Officer or Revenue Court in the District in which he is employed has ordered to be sold, or

(b) in contravention of any rule made by Government in this behalf, engage in trade in that District.

(2) Nothing in sub-section (1) shall be deemed to preclude any person from becoming a shareholder in a company incorporated under the Companies Act, 1913 (Act VII of 1913), or under any other law for the time being in force relating to a body or bodes corporate.

CHAPTER XV

MISCELLANEOUS

Effect of finality of orders. – Wherever in this Act it is provided that a decision or order shall be final, it shall be deemed to mean that no appeal lies from such decision or order; but nothing herein shall be construed as precluding the Board of Revenue from modifying, reversing or setting aside any such decision or order under the provisions of section 164.

Restriction on appointed of Lambardars. – Notwithstanding anything contained in this Act, head men (Lambardars) shall not be appointed in nor shall rules for their appointment be enforced in or made applicable to, any area or part of the Province where the law in force immediately before the commencement of this Act did not provide for the making of such appointment or rules.

Bar of legal proceedings against Revenue Officer. – No suit, prosecution or other legal proceedings shall lie against a Revenue Officer for anything done or ordered to be done in good faith by him as such in pursuance of the provisions of this Act, or of any other law for the time being in force.
Power to make rules. – The Board of Revenue, with the previous approval of Government, may in addition to the other rules which may be made by it under this Act, make rules not inconsistent with this Act, —

(a) fixing the number and amount of the installment and the time and places and the manner, by at and in which any sum other than rent or land revenue which is payable under this Act or of which a record has been made thereunder is to be paid;

(b) fixing the dates on which profits are to be divisible by headmen or other persons by whom they are realized on behalf of co-sharers;

(c) prescribing the fees to be charged for the service and execution of processes issued by Revenue Officer and Revenue Courts, the mode in which those fees are to be collected, the number of persons to be employed in the service and execution of those processes, and the remuneration and duties of those persons;

(d) regulating the procedure in cases where persons are entitled to inspect records of Revenue Officers or records or papers in the custody of village officers, or to be obtained copies of the same, and prescribing the fees payable for searches and copies;

(e) prescribing forms for such books, entries, statistics and accounts as the Board of Revenue thinks necessary to be kept, made or compiled in Revenue Officers or submitted to any authority; and

generally for carrying out the purposes of this Act.

Rules to be made after previous publication. – The power to make any rules under this Act is subject to the condition of the rules being made after previous publication.

Repeals and Savings. – (1) The enactments mentioned in Part One of the Schedule are hereby repeated.

(2) On the commencement of this Act in any area the enactments mentioned in Part Two of the Schedule shall, if any, in so far applicable to that area, stand repealed; and in the event of specified provisions of this Act being applied to any area, only the corresponding provisions in such enactments shall stand repealed.

(3) Notwithstanding the repeal of the enactments mentioned in sub-section (2)–

(a) All rules, appointments and transfers made, notifications and proclamations issued, authorities and powers conferred, farms and lease granted, records-of-rights and other records framed, revised or confirmed, rights acquired, liabilities incurred, times and places appointed, and other things done, under any such enactment shall, if not inconsistent with the provisions of this Act, be continued and, so far as may be, be deemed, to have been respectively made, issued conferred, granted, incurred, appointed and done under this Act; and

(b) All assessments of land revenue duly made, approved or confirmed under any such enactment and in force immediately before such repeal shall continue, and subject to the provisions of this Act, remain in force until assessments made, approved or confirmed under those provisions take effect.

[(4) Notwithstanding anything to the contrary contained elsewhere in this Act, or in any other law, or in any order or decree of a Court or other authority, or in any rule of custom or usage, or in any contract, instrument, deed or other document, any person who, immediately before the coming into operations of this Act, was the holder of any land under the provisions of the Bombay Land Revenue Code, 1879 (Bom. Act V of 1879), or the Sindh Land Revenue Code, 1879 (Sindh Act V of 1879), as the case may be (hereinafter in his sub-section referred to as the Code), shall—

(a) If such land (whether alienated or unalienated) was shown on the thirty-first day of December 1927, in the Record-of-rights prepared under the provisions of the Code to have been in the possession of an occupant, other than a lessee or a mortgagee-in-possession, or if any person was shown to have proprietary rights therein be deemed to be the owner of such land for the purposes of this Act.

(b) If such land was granted by Government to any person on or after the first day of January 1928, otherwise than on lease—

(i) be deemed, if he has paid the full price on which the land was granted to him, the owner of such land, and be subject to all the rights and liabilities of a proprietor under the Colonization of Government Lands (Punjab) Act, 1912 (Punjab Act V of 1912); and

(ii) be deemed, if he has not paid the full price on which the land was granted to him, a tenant, of Government under the Colonization of Government Lands (Punjab) Act, 1912 (Punjab Act V of 1912), on the conditions on which the grant was made; provided that on such person paying the full price on which the land was granted to him in accordance with the conditions of, and within the period provided in the grant, the provisions of sub-clause (i) shall apply.

Explanation. – For the purposes of this sub-section the terms “occupant” and “holder of land” shall have the meaning respectively assigned to them in the Code, and shall include their predecessors and successors-in-interest.

(5) Government may make rules for giving effect to the provisions of sub-section (4)].

THE SCHEDULE

(See section 196)

PART ONE

The Punjab Riverain Boundaries Act, 1899 (Pb. Act 1 of 1899).
The Punjab Land Revenue (Amendment) Act, 1912 (Pb. Act II of 1912).
The Punjab Land Revenue (Amendment) Act, 1928 (Pb. Act III of 1928).
The Punjab Land Revenue (Amendment) Act, 1929 (Pb. Act VII of 1934).
The Punjab Land Revenue (Amendment) Act, 1934 (Pb. Act VI of 1934).
The Punjab Land Revenue (North-West Frontier Province Amendment) Act, 1935 (N.W.F.P. Act VIII of 1935).
The Punjab Land Revenue (Amendment) Act, 1950 (Pb. Act I of 1950).
The Punjab Land Revenue (Second Amendment) Act, 1950 (Pb. Act XVIII of 1950).
The Punjab Land Revenue (North-West Frontier Province Amendment) Act, 1954 (N.W.F.P. Act V of 1954).
The Punjab Land Revenue (Amendment) Act, 1955 (Pb. Act IV of 1955).
The Punjab Land Revenue (Amendment) Act, 1955 (Pb. Act XIX of 1955).
1. The West Pakistan (Punjab Land Revenue) (Amendment) Act, 1956 (W.P. Act III of 1956).
2. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1959 (W.P. Ordinance XXIX of 1959).
3. The West Pakistan Determination of Land Revenue and water Rate Ordnance, 1959 (W.P. Ordinance LV of 1959).
4. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1962 (W.P. Ordinance XXVIII of 1962).
5. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1962 (W.P. Ordinance XXXVII of 1966).
6. The Punjab Land Revenue (West Pakistan Amendment) Ordinance, 1963 (W.P. Ordinance XVIII of 1963).

PART TWO

The Sindh Revenue Jurisdiction Act, 1876 (Sindh Act X of 1876): section 4, 5 and 6
The Bombay Land Revenue Code, 1879 (Bom. Act V of 1879; except Chapters I, VI and VII as in force for the time being in Karachi Area, together with all enactments modifying or amending the same in its application thereto.
The Sindh Land Revenue Code, 1879 (Sindh Act V of 1879) [except Chapters I and VI, together with all enactments modifying or amending the same.]

The Sindh Village Officers Act, 1881 (Sindh Act IV of 1881).
The Punjab Land Revenue Act, 1887 (Pb. Act XVII of 1887).
The Punjab Land Revenue Act, 1887 (Pb. Act XVII of 1887), as in force for the time being in North-West Frontier Province.
The Punjab Land Revenue Act, 1887 (Pb. Act XVII of 1887) as applied and in force for the time being in Balochistan, Bahawalpur and Nasirabad Sub-Division in Jacobabad, District of Karachi Division, together with all enactments or notifications modifying or amending the same in its application thereto.

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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.

CHAPTER I

PRELIMINARY

CHAPTER II

Province to be divided into Divisions

Divisions to be divided into Districts and District into Sub-Division, etc.

CHAPTER III

Appointment

Classes of Revenue Officers

Appointment of Commissioners and Collectors

Additional Commissioners and Additional Collectors

Assistant Collectors

Tehsildars, etc.

Certain appointments to be notified

Administrative Control

Superintendent and Control of Revenue Officers

Power to distribute business and withdraw and transfer cases

Combination of officers

Powers

Conferment of powers of Revenue Officers

Functions of Revenue Officers

Retention of powers by Revenue Officers on transfer

CHAPTER IV

Subordination of Revenue Officers

Powers to make rules as to procedure

Persons by whom appearance and applications may be made before and to Revenue officers

Powers of Revenue officers to summon persons to give evidence and produce documents.

Summons to be in writing, signed and sealed.

Mode of service of summons

Mode of service of notice, order of proclamation, or copy thereof

Mode of making proclamation

Inquiries under the act to be deemed judicial proceedings

Language of Revenue Offices

Arrest of defaulter to be made upon warrant

Power of Revenue officers to enter upon any land or premises for purpose of measurements, etc.

Place of sittings

Proceedings held on holidays

Seals

Costs

Penalty

CHAPTER V

Rules regulating appointment, etc, of Village officers

Village officers’ Cess

Restriction son attachment or assignment of remuneration of Village officers

CHAPTER VI

RECORDS

Records-of-Rights and Periodical Records

Records-of-Rights and documents included therein

Making of Special revision of Record-of-rights

Periodical records

Procedure For making Records

Making of that part of periodical records which relates to land-owners

Making of that part of periodical records which relates to other persons

Determination of disputes

Restriction on variations of entries in records

Mutation fees

Obligation to furnish information necessary for the preparation of records

Penalty

Rights of Government and presumptions with respect thereto and to other matters

Rights of Government in mines and minerals

Presumption as to ownership of forests, quarries and waste-lands

Compensation for infringement of rights of third parties in exercise of a right of government

Presumption in favour of entries in records-of-rights and periodical records

Suit for declaratory decrees by person aggrieved by an entry in a record

Supplemental Provisions

Record-of-rights and periodical records for groups of estates

Power to call for information

Power to make rules respecting records and other matters connected therewith

CHAPTER VII

Assessment of land-revenue

Exemption of land revenue: Punjab Amendment Sind Amendment

Basis of Assessment

Limit of assessments

Notification of intended re-assessment and instructions as to principles of assessment

Mode of determining assessment

Announcement of assessment

Application for reconsideration of assessment

Confirmation and duration of assessment