Critically evaluate the concept of Role of BOR in context of records of rights,

periodical records, mutation, partition, surveys and boundaries and

assessment.
(Assignment 1)
Course: land laws

Submitted to: Ms. Munazza

Submitted by: Fehmida kanwal

(Registration No: LLB-2017-05)

Semester: LLB-IV (2017-2022)

Spring 2020

Date of Submission: April 25, 2020

Department of Law

Fatima Jinnah Women University, Rawalpindi

Contents

1. Introduction..................................................................................................................................1

2. What is Board of Revenue?.........................................................................................................1

3. Meaning of Mutation of land.......................................................................................................2

3.1 Role of BOR in Mutation of land...........................................................................................2

4. Meaning of Records of rights and periodical records..................................................................3

4.1 Role of board of revenue in Records of rights and Periodical Records.................................4

5. Meaning of Assessment of land...................................................................................................5

5.1 Role of BOR in assessment of land........................................................................................6

6. Meaning of Partition of Land......................................................................................................7

6.1 Role of BOR in partition of land............................................................................................7

7. Role of BOR in surveys and boundaries of Land........................................................................7

8. Case law.......................................................................................................................................8

8.1 Muhammad Yasin V Jan Muhammad....................................................................................8

8.2 Wali Muhammad khan J. Waris Khan and other...................................................................9

8.3 Azad Government of the State of Jammu & Kashmir through its Chief Secretary, DFO

Forest Department, VERSUS Muhammad Din s/o Sultan Muhammad....................................11

Bibliography..................................................................................................................................13
List of Acronyms

BOR Board of Revenue

LRA Land revenue Act 1967

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Abstract

In this assignment I will cover the role of Board of revenue in recording of rights and periodical

records, assessment, mutation and partition. BOR play a vital role to record the data of that area

in which they are located. Land revenue Act 1967 empower BOR to play this vital role and BOR

is a strong and important authority which hold that much data of our country.

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1. Introduction

The Board of revenue is a successor to the Financial Commissioner's Office. Originally

established under the provisions of the 1957 West Pakistan Board of Revenue Act, which

became the Board of Revenue on the dissolution of One Unit in 1970, Punjab. It is the

controlling authority in all matters relating to land administration, land taxation, land revenue,

preparation, updating and record keeping.

2. What is Board of Revenue?

Board of Revenue (BOR) is at the height of the structure of land administration. It is a formal

body. BOR is made up of several members, and is headed by the Revenue Senior Member Board

(SMBR). Members of the Revenue Board also act as Cabinet Secretaries in their respective

Departments e.g. Member Colonies is the Secretary to the Provincial Government on Colony

matters (land allotment) and Member Relief is the Secretary to the Provincial Government on

relief matters. BOR is the regional executive director of land administration program. He is the

provincial government's chief advisor on land income policies, redistribution of properties, land

management, land reforms, settlement and reconstruction, land taxes, land allocation, land

acquisition, etc. In other words, in an emergency including floods and earthquakes, the

Provincial Governments distribute the relief goods through it and designate areas hit as calamity

to offer land tax concessions. 1

3. Meaning of Mutation of land

Mutation of a land is transfer or alteration of title entry in the local municipal corporation's

revenue records. The change in ownership of the title may occur due to a number of factors such

1
https://www.punjab.gov.pk/board_of_revenue

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as the original owner's death and subsequent transfer of ownership due to inheritance or

succession. In the case of a leased house, ownership can be transferred by an irrevocable

attorney's power. For the transfer of a leasehold property to a freehold property, the presence of a

selling deed, transfer premium and irrevocable power of attorney is necessary. When it is a

freehold property, the title of ownership can be transferred or changed. Mutation becomes

essential for deciding the tax liability when the property ownership gets changed.2

3.1 Role of BOR in Mutation of land

As BOR play vital role in records of rights and periodical records likewise mutation is one of

important aspect in maintaining records mutation(inteqal) occur when a person alter or transfer

the ownership and that altering record must be change in records of rights which is called

mutation and BOR is responsible for maintaining these mutation and records of rights. BOR is

responsible for maintaining of these rights in computerized form. Accurate records of mutation

rights is necessary for a sound system of assessment  and collection of land revenue, in its

absence it would be impossible to determine who is liable for the payment of the revenue over

any particular land, and it would be difficult to settle any disputes between various claimants to

that land. All this is done according to Land revenue Act 1967 as mention in chapter VI.

Changes in the agricultural land records are a mutation. There are various forms of mutants with

different characteristics for the transaction. The cycle of mutation is a process with a great many

checks and balances. In the mutation process, the Patwari is sent an oral report or request for

mutation in writing. Patwari, Gardawar / Kanungo and Teshildar or Naib Tehsildar (Revenue

Officer) are the main people involved in the mutation process. Changes in the rights and interests

2
Land an property rights in Pakistan manual, UN-Habitat Pakistan, March(2012),

2
reported shall be handled at the Patwar level. And then these records are further submitted to

BOR who maintain these records there are different types of mutations, such as selling, gift,

mortgage, lease, and subdivision, and land-devolution.3

4. Meaning of Records of rights and periodical records

The record of right is maintained in every estate. It gives various information about the

particulars land. The assessment of land revenue payable, disputes regarding land are determined

in the light of record of rights. Record of right is collection of various revenue papers regarding

an estate. It is maintained in every village and contains information about revenue matters rent

payable, cesses, names of landowner and tenant, their obligation and right, etc.

Government always claimed a share in the produce of the land from the persons whose

permanent right to occupy and tillage is recognized. The share of the government is called “land

revenue”. The first step towards the creation of the private proprietary right in the land in the real

sense was to place such a limit on the demand of the government as would leave to the

proprietor.  Proprietors a profit after defraying the cost of cultivation, which would constitute a

valuable property, in that land.

Valuable property in land being so created, it becomes necessary to determine to whom these

benefits belonged.

Likewise there was the necessity of record which would show the personal responsibility for the

payment of the land revenue to the government. Hence the necessity for the records of rights in

land.

3
Board of Revenue, Punjab Portal All about at one site (2016), https://www.punjab.gov.pk/board_of_revenue

3
Accurate records of rights is necessary for a sound system of assessment  and collection of land

revenue, in its absence it would be impossible to determine who is liable for the payment of the

revenue over any particular land, and it would be difficult to settle any disputes between various

claimants to that land. Under the present land revenue act presumption of truth attached to the

entries in the record of rights.4

4.1 Role of board of revenue in Records of rights and Periodical Records

The mechanism for recording rights and interests in land in Punjab was originally set up for

government tax purposes. The scheme is centuries-old and has preserved a record of rights and

interests with few changes in order to determine land profits and other levies on farmland. Land

Revenue Act 1967 is the legal framework for land records system. Board of Revenue (BOR)

administers Land Records. The system of land records, which was originally designed to record

ownership rights in agricultural land and to address revenue demands by virtue of the

relationship with that land, has also continued under some kind of arrangements in much of

Punjab's urban areas. Section 54 of land revenue Act 1967 says that The Board of Revenue may,

by notification, direct that a record-of-rights shall be made for any group of neighboring estates

instead of separately for each of such estates and thereupon the provisions of this Chapter with

respect to a record-of-rights 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.5

Section 116 of the Punjab Land Revenue Act of 1967 specifically authorizes the Board of

Revenue to issue orders for the survey of any land in any part of the province with a view to the

4
Land an property rights in Pakistan manual, UN-Habitat Pakistan, March(2012),
https://www.punjab.gov.pk/board_of_revenue

5
THE PUNJAB LAND REVENUE ACT, No XVII of 1967(Pak.).

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settlement of land profits, the preparation of records of rights and their protection or any other

similar intent, wherever it may find expedient, and may extend such survey. BOR is authority to

record the rights and periodical records of that area where BOR is located. Section 39 of land

revenue Act talks about the role of BOR to keep record of right and documents needed to keep

these records. BOR has special role in revision of records of rights as mention in Land revenue

Act When it appears to the Board of Revenue that a record frights 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-rights be

specially revised, as the case may be. In maintain record BOR play vital role in preparing

computerized records. The Board of Revenue shall cause to be prepared, in computerized form,

the latest edition of the periodical record of an estate and if no such record exists, the latest

edition of the record-of-rights of the estate. Periodical records are maintain by BOR but BOR

may direct commissioner to cause to patwari of each estate periodically an edition of records

prepare by him is known as records of rights.6

5. Meaning of Assessment of land

An assessment happens when the value of an asset needs to be assessed for taxation purposes.

Some assessments are made annually on some forms of property, such as corporate property,

while others. Homes are often valued annually, though some taxing authorities are only allowed

to do an assessment every five years. Houses are measured by their physical state and

comparable values of the surrounding houses.

6
THE PUNJAB LAND REVENUE ACT, No XVII of 1967(Pak.).

5
5.1 Role of BOR in Assessment of land

All land, to whatever purpose applied and wherever situate, is liable to the payment of land

revenue to Government but there are some exceptions as mention in section 56 of land revenue

Act 1967. Before making such assessment the Revenue Officer shall report through

the [Commissioner] for the sanction of the Board of Revenue his proposals with regard thereto

BOR have major role in assessment it do two types of assessment one is general assessment and

second is special assessment these two types is done by BOR or on the instructions of BOR done

by revenue officers. In general assessment BOR just do assessment of land generally as mention

in section 59 of land revenue Act 1967 general assessment is done by revenue officers they shall

report through the commissioner for sanctions of the BOR his proposal with regards thereto.

Special assessment is taken as mention in section70 of Land revenue Act these assessments are

special assessment for some specific land and rate on which this assessment is taken by BOR is

mention in Land revenue Act. Section 60 of Land revenue Act say that Before making such

assessment the Revenue Officer shall report through the for the sanction of the Board of Revenue

his proposals with regard thereto. 7

6. Meaning of Partition of Land

"Partition" occurs when the court decides how to divide the land between the parties who own it.

If the land cannot be equally divided, the court orders the property to be sold and the proceeds

split between the parties. If you and others own the same piece of land and you are interested in

separating your interests, you can either ask the court to split the land or order the selling of the

land or then split the sales proceeds.8

7
THE PUNJAB LAND REVENUE ACT, No XVII of 1967(Pak.).
8
Land an property rights in Pakistan manual, UN-Habitat Pakistan, March(2012),

6
6.1 Role of BOR in partition of land

Section 148 talks about the role of BOR in partition of land it stated that BOR may make rules

for determining the costs of partitions and the mode in which costs to be apportioned.9

7. Case law

7.1 Muhammad Ibrahim v Muhammad Din and others

Facts
 Appellant applied to the tehsildar for partition of joint khata No. 68/63 situated in chak

No.115/DB tehsil Yazman. The khata was partitioned on 28-7-1986

 The responded challenged that order before the AC/Collector which was subsequently

referred to the district collector for adjudication who vide his order date 4-11-1986

dismissed the same on the ground that appeal was not properly present in court

 The respondent challenge the order before Additional Commission who accepted the

revision petition and remanded case to the District collector for fresh hearing under

section 161 of Land revenue Act, 1967

 Learn council argue that appeal could be heard only by DC/Collector not by

AC/Collector.

 The respondent preferred an appeal before AC/Collector which was forwarded by him to

DC/Commissioner

 The appeal was dismissed by DC on ground of limitation.

 Gross negligence on account of council not be regarded as ill advice and such not good

ground for condo nation of delay.

9
THE PUNJAB LAND REVENUE ACT, No XVII of 1967(Pak.).

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  Learn council for respondent argue that respondent were not heard by tehsildar. A

metaled road constructed by the highway department passes through rectangle No. 108,

killas Nos.4/1-18,7/2-0,14/2-2,17/2-6,24/2-8, the total area 10 Kanals 14 Marla’s.

 Formal mutation was not sanctioned in favorer of highway department.

 This acquire area is not taken into account by revenue officers while making the partition.

 If the order of revenue officer is implemented then respondent would be deprived of the

area equal to area of the road.

Issue

 Whether AC/Collector has authority to trail this case?

 The order issued by revenue officer is valid one or not?

Judgment

The power of the Collector were conferred on the assistant commissioners vide notification No.

11481-69/5123-E dated 15-11-1969 in all matters except some matters which were specifically

assigned to the collector, yet the notification issued in 1969 is to be treated as a relevant

notification for purpose of this case. The appeal was presented to wrong forum and was

subsequently dismissed by the learned Deputy Commissioner on score of limitation. Since

partition proceeding have omitted to take into consideration the point of land acquired by

highway department for construction of road which may cause permanent loss to one of the

parties therefore there is a case for decision on merits. The impugned order of the District

collector thus appears to be harsh abs rightly been set aside by Additional Commissioner. The

appeal was dismissed. 10

10
Muhammad Ibrahim v. Muhammad Din and others, (1992)75 CLC(BOR)1-3(Pak.).

8
7.2 Wali Muhammad khan J. Waris Khan and other

Facts
WALI MUHAMMAD KHAN, J. Waris Khan and other; applicants in this, bring being referred

to the judgment learned Single Judge of the Peshawar High Court, whereby their Reviser Petition

No. 257 of 1992 against the judgment of the investigative Court dated 7 5 1992 was excused.

The 'demonstrations of the case, quickly expressed, are that Colonel Humayun Shah and others,

respondents, documented a suit against Waris Khan and others, candidates, for announcement

and unending order such that they are proprietors of the suit land portrayed in the heading of the

plaint and that the passages is the Revenue Record for the sake of the litigants aren't right and

inadequate on their privileges and for settlement of records with respect to the pay which the

litigants/applicants have gotten. The one was appropriately challenged, vital issues for the

situation were surrounded, proof drove professional and contra subsequently recorded and the

educated preliminary 01/04/2020 PD 1994 Supreme Court 336 .

Its judgment and announcement dated 17 2 1991, declared the suit of the offended

parties/respondents. The respondents/solicitors favored intrigue under the watchful eye of the

Additional District Judge which was excused. Their update appeal was likewise excused pride

the condemned request. Hence forth the moment request for leave to offer.

We have heard Haji Bashir Ahmed, Advocate, for the candidates; Mian Hisamuddin Khan,

Advocate, for the respondents; and have examined the record of the case with their help.

It isn't prevented that the sections from securing the Jamabandis after 1942 43 have been

changed with no transformation of distance by the offended parties/respondents or their

forerunner. The educated advice for the candidates strenuously contended that the offended

9
parties appealed to God for rectification of the Revenue Record for which their cure was before

the income official under the arrangements of the Land Revenue Act and not under the steady

gaze of the Civil Court for presentation of title and that the lower discussions have surpassed

their ward in engaging the suit and giving the declaration petitioned God for. He also stressed

that the suit was hopelessly barred by time. This aspect of the case has been duly considered by

the lower three forums. The defendants/petitioners in their written statement have flatly denied

the title of the plaintiffs/respondents to the suit land and therefore only the Civil Court had the

jurisdiction to adjudicate the respective titles of the parties regarding the joint property and the

correctness or otherwise of the Revenue Record. Regardless of whether the offended

parties/respondents had gone to the Revenue Authorities for rectification of the Revenue Record

still the off base sections being old and the subject of prescriptive title being included the

litigants/candidates would have protested remedies through synopsis process as well as would

have scrutinized their locale by virtue of laches and confinement.

Judgment

In fact, the suit property is recorded as joint responsibility for parties and since the ownership of

one co-sharer is ownership of all, however for this situation physical ownership of none of the

gatherings is built up the land being Banjer Qadeem and no inquiry of confinement or

unfavorable belonging emerged in the moment case. All the lower three discussions have

simultaneously held the offended parties/respondents proprietors of the suit land and have

pronounced the income passages as off base.

We don't locate any legitimate blunder in the decried decisions of the lower discussions and as

needs be excuse the moment request and deny leave to bid.11

11
Wali Muhammad khan J. Waris Khan and other, (1992) 336 PLD (SC) (Pak.).

10
7.3 Azad Government of the State of Jammu & Kashmir through its Chief Secretary, DFO

Forest Department, VERSUS Muhammad Din s/o Sultan Muhammad

Facts

The summary facts of the case are that the respondents filed a declaratory complaint for the

correction of the revenue record for the land containing survey No.776/1 measuring 14 channel

17 Marla, survey No.776/2 measuring 45 channel 17 Marla and survey No.695 measuring 43

channel 19 Marla, at the Court of Civil Judge, Kahuta, District Haveli on 21 November 2000.

Following necessary proceedings, the learned trial court decreed the suit by judgment and decree

dated 29.08.2008. Feeling aggrieved, the appellants lodged an appeal with the district court

judge. The learned District Judge dismissed the judgment and decision of 31.03.2009 regarding

the appeal vide.

Issue

 Whether appellant can go to civil court for the impugned judgment passed by revenue

authorities or not?

 Civil court has jurisdiction to look upon matters of BOR?

Judgment

As far as the appellant's counsel's claim relating to the filing suit restriction is concerned, it has

no substance. Throughout this regard, on the basis of substantive provisions of law and the facts

of the case, was presented and was firmly determined throughout favor of the plaintiff-

respondents. As the matter relates to the correction of the entries in the income record and

according to the agreed theory of law, it is a continuous mistake and any repeated incorrect entry

in successive income record 11 offers a fresh cause of action, so the point about restriction is

11
without substance. The appellants have failed to make out any valid ground for interference in

the impugned judgments.12

8. Conclusion

The Board of Revenue (BOR) at provincial level is charged with all   matters connected with 

Administration of the land, collection of land revenue, preparation of land records and other matt

ers. The BOR is also the highest court of appeal and reform in   revenue proceedings within the

province.

Bibliography

THE PUNJAB LAND REVENUE ACT, No XVII of 1967(Pak.).

Azad Government of the State of Jammu v Muhammad Din, (2000) 57(AJK SC)(2017)

Muhammad Ibrahim v. Muhammad Din and others,(1992)75 CLC(BOR)1-3(Pak.).

Wali Muhammad khan J. Waris Khan and other, (1992) 336 PLD(SC) (Pak.).

https://www.punjab.gov.pk/board_of_revenue

Land an property rights in Pakistan manual, UN-Habitat Pakistan, March(2012),

Board of Revenue, Punjab Portal All about at one site (2016),

https://www.punjab.gov.pk/board_of_revenue

12
Azad Government of the State of Jammu v Muhammad Din, (2000) 57(AJK SC)(2017)

12
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