Land Revenue Act, 1967

(XVII of 1967)
7 December, 1967

Preamble

Whereas it is expedient to:

• Consolidate and amend the law (relating to the)
• Making and maintenance of record-of-rights, (the)
• Assessment and collection of land revenue, (the)
• Appointment and function of Revenue Officers (and)
• Other matters connected with the Land Revenue Administration
In the province of West Pakistan, or incidental thereto.

Note: Land Revenue is a provincial affair.

Land Revenue has been abolished and replaced by Agricultural Income Tax.
Village-cess is not applicable anymore.
All provinces follow the same law with slight variations.
Record-of-Rights is Register Haqdaraan-e-Zameen. It is updated as soon as a transaction takes place.

Important Notes

Rabi crops sown in winter and harvested in spring wheat, gram, lentils
Kharif crops sown in summer and harvested in autumn rice, maize, cotton

Commissioner can extend date of crops up to 15 days.

Chapter-1 Preliminary

Section 1

Short Title Land Revenue Act, 1967.

Extent Whole of the Province (except the tribal areas).

Commencement It shall come into operation on such date as Government may notify. However,
Government may specify a provision for any area(s) on a separate date, through notification.

Taluka is Tehsil in Sindh.

In Sindh, Assistant Commissioner is Assistant Collector (Grade I)

Section 2

Government has power to except any area from provisions unsuited thereto. Also, Government may
frame rules to regulate the matters so excepted. Said rules shall be, as far as possible, consistent
with this Act and shall specify the period for which exception shall remain in force.

Section 3

• This Act is not applicable to land occupied as the site of a town or village, except for record,
recovery and administration of village-cess or for the purpose of survey.
• Collector is to determine (from time to time) what lands are included within the site of a town or
village.
Section 4

Definitions.

Note: Next year is assessment year of previous year.

Seh-hadda is where boundaries of 3 villages meet.
Aab Paash is irrigated and Gher Aab Paash is non-irrigated.

Filed No, Survey No, Khasra No are all the same indicated numbers, and used for regular fields.
Khasra is a portion of land, separately entered under an indicative number in the Record-of-Rights.

Kishtwari Number is for irregular fields (like in mountains).

“Means” are strict definitions, “includes” are loose definitions.
Water rate is recovered as “arrears of land revenue”.
Taxation is on net assets, not gross assets.
Produce Income Unit is the productivity of an area in terms of quantity.
Land owner has a “khaivat No” while a tenant has a “Khata”.

An Estate has 3 distinctions:

1. Has its own record-of-rights;
2. Separate assessment of land-revenue; and
3. Declared as an Estate by the Board of Revenue.

Revenue Court is related to and given under the tenancy Act.

Village Officers include Patwari, Kanungo, Lambardar and Service Delivery Center Official.

Chapter-2 Divisions and Districts

Section 5

Province to be divided into Divisions.

Section 6

Divisions to be divided into Districts, Sub-Divisions, Tehsils and Sub-Tehsils. Number and limits can
be varied through notification.

Chapter-3 Appointment and Powers of Revenue Officers

Appointment

Section 7

Classes of Revenue Officers:

• Province Board of Revenue
It has 3-4 members, 1 senior member for coordination purpose only. There can be a judicial
member as well.
• Division headed by Divisional Commissioner
(Assisted by Additional Commissioners)
• District headed by Deputy Commissioner (District Collector or Collector)
(Assisted by Additional Deputy Commissioners)
• Sub-Division headed by Assistant Commissioner (Sub-Divisional Collector)
• Tehsil or Taluka headed by Tehsildar or Mukhtiarkar (Assistant Collector Grade-I)
• Sub-Tehsil headed by Naib Tehsildar (Assistant Collector Grade-II)
It is divided into Revenue Officer’s Circle (e.g. if there is Tehsildar and Naib Tehsildar then there will be two circles,
each under the supervision of one of them. And as per law, they’ll be rotated in the month of October, each year.
• Kanungo (Girdawar)
• Patwar Circle headed by Patwari or Tapedar
Note: AC in Sindh is Assistant Collector Grade-I
Kanungo is the supervisor of Patwari.
Commissioner is Chief Coordinating Officer, whereas, DC is the head in a District (for revenue purposes).

Division of Land in a Sub-Division:

• Assessment circle (chak tashkhees)
Group of estates of comparable productivity.
• Estate (mahaal / moza / taluqa)
An area for which there’s separate record-of-rights, or separately assessed land-revenue, or
declared as such by Board of Revenue. An Estate can have more than one Patwar Circle.
Larges Estates are divided into patti or tarafs, so that one patti is given to one Patwari.
• Holding (khaivat, khata (loosely used))
A share or portion of estate held by one land-owner (called khaivat dar) or jointly by two or more
land-owners.
• Field (khait)

Note: Basic unit of Land Revenue is Estate for which a separate record-of-rights is maintained.
Tehsildar Circle – Naib Tehsildar Circle – Kanungo Circle – Patwar Circle – Estates – Khaivat dar, who will have
holdings, and each holding will have certain number of fields.

Section 8

Appointment of Commissioner and Collector.

Section 9

Appointment of Additional Commissioners and Additional Collectors.

General supervision and control will be of Commissioner and Collector.
Note: In KP amendment, general supervision is of Commissioner only, Collector is not empowered to supervise the
Additional Collector.

Section 10

• Appointment of Assistant Collectors.

• Government may give charge of revenue administration of a sub-division to an Assistant
Collector (Grade-I). Moreover, any power of collector may be conferred upon Assistant Collector
(Grade-I) subject to the general supervision of Collector.
• Such delegated powers will subject to the control of the Collector.

Note: In Agriculture Income Tax Act, Assistant Commissioner has the powers of a Collector.

Section 11

Appointment of Tehsildar (chief revenue officer in a Tehsil).

Section 12

All appointments to be notified.

Administrative Control

Section 13

Superintendence and control of Revenue officers.

Note: Board of Revenue is under the Government (which is Chief Minister, his cabinet and secretaries).
Section 14

Board of Revenue, Commissioner, or Collector have the power to distribute business and withdraw
and transfer cases to their under command Revenue Officers, or dispose it off themselves. However,
such powers cannot be exercised in any business outside local limits of their jurisdiction.

Note: This is usually done when neutrality of an officer is challenged, or any other similar issue. However, there are
some prerequisites as well, like listening to the other party, getting comments of the concerned officer etc. However,
ordinarily Board should not decide a case itself because then the option of appeal is lost.

Section 15

Combination of Offices. Additional charge can be given.

Section 16

Government may confer powers of a Commissioner or Collector on any person, and likewise
withdraw such powers. Similarly, Board of Revenue may confer powers of an Assistant Collector on
any person, and likewise withdraw such powers. Such exercise will be under subject direction.

Section 17

Board of Revenue may determine functions of a Revenue Officer, in addition to what is already
specified in the Act.

Section 18

Retention of powers by Revenue Officers on transfer.

Chapter-4 Procedure of Revenue Officers

Section 19

Subordinate Revenue Officer will be subject to time, place and manner of performing his functions
to the direction and control of the officer to whom he is responsible.

Section 20

• Board of Revenue can make rules for regulating procedure or Revenue Officer in case a
procedure has not been provided in the Act. This includes, mode of enforcing ejectment, and in
this matter, the powers are similar to those of a Civil Court.
• A Revenue Officer may refer any case to another Revenue Officer subordinate to him for
investigation and may decide accordingly after hearing the parties.

Section 21

• A person or parties may appear themselves before a Revenue Officer, or they can be
represented by their authorized agents or legal practitioners. But whenever called in person,
they’ll have to appear.
• There are certain costs involved in a court matter, and fee of legal practitioner cannot be made
part of those costs, unless specified otherwise by the Revenue Officer in written order.
Section 22

• Powers of Revenue Officers to summon persons to give evidence and produce documents.
They’ll have to appear in person or represented through agent or lawyer. Exceptions are Sections
132 (women who observe purdah), 133 of CPC.
• Person will be bound to present the evidence (documents) or statement.

Section 23

Summons to be in writing, citing reason, signed and sealed, in duplicate.

Section 24

Mode of service of summons:

• Personally on the person
• To his authorized agent
• To adult male member of family

If not possible as per above, or refused,

• Affixing a copy at the usual or last known place
• Sending it by post to Collector of his residential area
• Affixing a copy at some conspicuous place near the estate

• If there are many persons involved, then few may be served with info to all others.
• Any other mode of service can be used, assuming the delivery period of a normal post.

Section 25

Mode of service of notice (not summons in legal sense), order (the final outcome of the proceedings
requiring something to be done) or proclamation (an information usually passed to the village, an
announcement), or copy thereof shall be same as that mentioned in Sec-24. Small errors can be
ignored.

Section 26

Mode of making proclamation. Beating drum, other customary method, and affixing a copy.

Section 27

Inquiries under the Act to be deemed judicial inquiries within the meaning of 193 (punishment for
false evidence), 219 (false report), and 228 (insult or threat to public official).

Section 28

Government through notification to decide the language of Revenue Officers in a particular area.

Section 29

Arrest of defaulter to be made upon warrant.

Section 30

Power of Revenue Officer to enter upon lands or premises, for:

• Purpose of measurement
• Demarcation
 • Fixation or inspection of boundaries or boundary marks
• Classification of soil
• Assessment of land
• Any other purpose

It should either be with consent or with a notice of 7 days in prescribed form, with regard to social or
religious prejudices.

Section 31

Assistant Collector Grade 1 may exercise his powers within the District, other can exercise their
powers within their jurisdictions.

Section 32

Proceedings held on holiday are valid.

Section 33

Government may prescribe authorization, prescription and specification of seal for official usage.

Section 34

Apportion of costs of proceedings are the discretion of a Revenue Officer in any manner he thinks
fit. In case of no costs, he shall record the reason.

Section 35

Fifty Rupees fine in case of failure of compliance of requisition.

Chapter-5 Village Officers

Lambardar

• In a Village, Lambardar is an important position. He is the head of the Village. He collects the
revenue (agriculture income tax, water rate etc.), owns 12.5-acre land, and gets 6% in collection
of revenue.
• Commissioner has the authority to fix the number of Lambardars in his Division.
• Collector has the authority to appoint them on the recommendation of Tehsildar, who
recommends them as per the set criteria.
• Selection Criteria (for fresh appointment or replacement):
• May hold some land, may be woman or minor, or good repute, imprisoned for not more than a
year, has residence in the village (not compulsory). May belong to the majority baradari of that
village. He should be a public-spirited factor.
• Law of Primogeniture: if an existing Lambardar dies, then his eldest son may become the next
Lambardar.
• Reasons for removal:
o If he sells his property.
o If he is convicted and imprisoned.
o If he has lost interest in the work.

Note: There are no Lambardar in Sindh. Its work is done by Tapedar.

Section 36

Board of Revenue to make (with the previous approval of Government) rules to regulate the
appointment, duties, emoluments, punishment, suspension and removal of Village Officers.

Section 37

Imposition of Village Officers’ Cess (not exceeding 10%). Board of Revenue to make rules for it,
with previous approval of Government.

Section 38

Restrictions on attachment or assignment of remuneration of Village Officers.

Chapter-6 Records

Records-of-Rights and Periodical Records

Section 39

Record-of-Rights (Register Haqdaran Zameen) and documents included therein.

Note: The difference between documents contained in and not contained in Record-of-Rights is of presumption of
truth attached to it. You do not have to give any other evidence to prove it. The onus of disproving it lies on the
party challenging it.

Register Haqdaran Zameen is also called char sala, or jama bandi. Jama here refers to revenue as record-of-
rights contain details of land revenue.

In consolidation of lands, not only lands are combined, but their shape is also made regular from irregular.
So far, only 39 (2) (a) (i) has been digitized (Register Haqdaran Zameen), minus tenants.

1. Each estate has its own record-of-rights. It includes statements about:

• Persons (land-owners, tenants, other entitled persons etc.)
• Nature and extent of the interests and the conditions and liabilities attached.
• Rent, land-revenue, rates, cesses or other payments details.

Note: This is called misl haqiat or misl mayadi. Misl Haqiat is a comprehensive record made at the time of settlement
(when everything is measured from zero). It is updated subsequently after periods (usually four years), which is
then called Misl Mayadi. One master copy is retained at the District while one copy is with the Patwari.

Tenant’s share can either be cash, or in kind or combination of both.

Nowadays, ownership is immediately updated in record centers, but tenancy is updated only through Patwari,
who does it manually during inspection.

2. Statement of customs respecting rights and liabilities in the estate.

Note: The agreed customs are included in Shart Wajib ul Arz (which is legal but not law, although any shart or custom
cannot be against the law or moral principles) which is made part of the settlement.

3. Map of the estate prepared on a cloth (commonly called lattha or shajra parcha).

Note: It contains boundaries, inhabited area, the fields, roads, irrigation channels, dimensions of the fields.

4. Any other document included by the Board of Revenue. For example, shajra nasb
(genealogical tree), field book (it gives details of the field dimensions) etc.
Note: Sec-39 (a) to (d) provide for Record-of-Rights.
(a) Register Haqdaran Zameen
(b) Shart Wajib ul Arz
(c) Shajra Parcha
(d) Shajra Nasb, Field book etc.

Section 40

• Board of Revenue may direct for a new (special) record-of-rights, or revision of the existing
record-of-rights, for all or some estates of a local area, as the case may be.
• Such a record-of-rights will hold authority but will not affect any presumption in the favor of the
Government already existing due to previous record-of-rights.

Section 41

• On the order of collector, Patwaris will prepare periodical edition of record-of-rights called
periodical record-of-rights (misl mayadi), and shall contain updated mis haqiat.
• For this purpose, Patwari shall also maintain a register of mutations in the prescribed form and
other prescribed registers, if any.

Note: Sec-41 provides for misl mayadi.

Sec-41 (3) provides for mutation register.

Section 41-A

• New amendments specify a date for the commencement of the operation of digitized edition of
record-of-rights of an estate or a group of estates in a District. Collector will direct for the
preparation of digitized periodical edition of such record-of-rights.
• The digitized edition of a record-of-rights shall be called the digitized periodical record for an
estate and shall comprise the statements mentioned in clause (a) of sub-section (2) of section
39.
• Service Delivery Center Official shall also maintain the digitized form of record of mutations and
other such documents, as prescribed (by the collector).
• Thereafter, Board of Revenue shall prohibit manual preparation of periodical record under this
section.
• If no such record exists, then Board of Revenue shall direct for latest digitized edition of the
periodical record.

Procedure for Making Records

Section 42 (Mutations)

(1)
• Due to inheritance, purchase, mortgage, gift, or otherwise,
• A person has acquired any right in an estate (as a land-owner or tenant for a fixed term exceeding
one year),
• Shall, within three months from the date of such acquisition, report it to the Patwari of that estate.
• Then the Patwari shall take three actions:
1. Record such report in the Roznamcha Waqiati (daily diary),
2. Give one copy of that record (free of cost) to that person (who made the report),
3. Send a copy of the report (within a week of its receipt) to the respective Local Council
within which the estate is situated.

Note: A patwari has to maintain 3 diaries:

1. Roznamcha Waqiati Daily diary (it runs serial no wise form 1 to n).
 2. Roznamcha Kar Guzari
3. Roznamcha Hidayaat All instructions received are pasted in that diary.

Daily Diary is Roznamcha Waqiati

(2)
If the person is minor, his guardian or any other person having charge of his property shall make the
report to the Patwari.

(3)
Patwari shall enter every such report in register of mutations and in the Roznamcha. Furthermore,
he shall also enter a report, of which he has reasons to believe, has taken place and should have
been reported to him but has not been so made.

Note: If you want to get the entry of ownership (or any other such entry) in register haqdaran zameen, you report it to
the Patwari who makes an entry in his daily diary (roznamcha waqiati). Afterwards, he will make an entry in
register mutation (register intiqalat / register dakhil kharij).

Register mutation has two parts; foil and counter-foil. The entries have to be made on both foils. It has two
sections; existing entries and proposed entries. The patwari will also make a report in the column for
miscellaneous items in register haqdaran zameen that according to report made by Mr. A, an entry has been
made in register dakhil kharij.

Foil will go to the Tehsil Office. Subsequently, all the foils will go to the Girdawar at the time of updation of
register haqdaran zameen.

Kanungo has to check 100% of all the entries and make a note that all entries have been cross-checked and
found correct.

Then comes the decision of the Revenue Officer on the subject mutation (whosoever is the in-charge of that
circle). Revenue Officer has to attest the mutation after ascertaining that the mutation fee has been deposited.

If there is a mistake in register haqdaran zameen, it is corrected by making an entry in fard badr, then the
Revenue Officer attests it and then it is placed in the register. No correction can be made in register haqdaran
zameen.

A sketch of field (under Sec-42) is made behind the mutation sheet, giving an illustration of the changes made.
It is called Tatima Shajra.

(4)
Any report made shall be displayed in such manner as may be prescribed.

(5)
If Patwari fails to record or display such a record made to him, the person may make the report in
writing to concerned Revenue Officer and Nazim concerned by registered post acknowledgement
due. Thereafter, the Revenue Officer shall cause the report to be entered in the register of mutations.

(6)
Revenue Officer shall from time to time, check the correctness of all entries in the register of
mutations and inquire acquisition issues under sub-section (5) and pass an order he thinks fit
accordingly.

(7)
Except in cases of:
• Inheritance
• Where the acquisition of the right is by registered deed
• Where the acquisition of the right is by or under an order or decree of a Court

If a Revenue Officer is making an order under sub-section (6) then he shall do so in the presence
of the person whose right has been acquired, after such person has been identified by two
respectable persons, preferably from Lambardars or members of the local council concerned whose
signatures or thumb-impressions shall be obtained by the Revenue Officer on the register of
mutations.

Note: The witnesses are required to sign the mutation register, but the seller is not. This is called sale through an oral
transaction (beh).

Under the registration act, two parties are required to come to the sub-registrar and get their transaction
complete, however in this peculiar situation, oral transactions can also take place. That is why courts have held
this view that mutation is not a proof of the title. That is why the seller is not required to sign the mutation sheet.

If A sells his land to B through a registered document, then a “parcha registry” is sent to the Tehsil Office for
incorporation into the Revenue Record. Parties don’t have to appear in this method.

Still, a registered document or mutation record, or register haqdaran zameen do not confer the title of a land.

(8)
Any inquiry or order made under sub-section (6) shall be made in the common assembly in the
relevant estate.

Note: Final decision of the mutation is announced in an open area.

(9)
When a Revenue Officer will make an order under sub-section (6), an entry shall be made in the
periodical record (misl mayadi) describing the right acquired and omitting the previous entry which
now ceases to be correct.

(10)
If Revenue Officer fails to make an order under sub-section (6) within three months of the making
of a report under (1), (2) or (3), he shall report the cause of delay to the Collector in the prescribed
manner.

(11)
The Revenue Officer shall, in the prescribed manner, send or cause to be sent, the gist of an order
made by him under sub-section (6), to the person, whose right is acquired, and also to the office of
the local council in which the estate is situated.

Note: You should pass a speaking order. It is not enough to write “accepted” or “rejected”. You should write a gist of
the speaking order on the foil.

Deed Writers are called Waseeqa Navees, they draft a deed for you, which is presented before a sub-registrar
for attestation and registration. They keep one copy for record, and give your one copy for your record. Sub-
registrar office also sends a ‘parcha registry’ to the Tehsil office giving a gist of the transaction that has taken
place. That parcha is given to Kanungo who then hands it over to the Patwari to make entries in the mutation
register.

Note: Sec-42 provides for the procedure of Mutation.

Section 43

In case of acquisition other than Sec-42 (1), (for example, tenancy):

If there is no dispute, Patwari will make an entry.

If there is dispute, then it will be sorted out as per Sec-42 (6) to (11).

Note: Such entries are entered in Tanaza kaasht (cultivation dispute).

Section 44

• In case of any dispute during making, revision or preparation of any record, an inquiry will be
made by the Revenue Officer and a decision will be made on the matter with a reason.
• In case, Revenue Officer is unable to satisfy himself about the possession, he shall (Asstt
Collector Grade 1 minimum), hold an inquiry, listen to all concerned, and see the evidence, and
then decide in his best judgement along with necessary documentation.

Section 45

Entries in record-of-rights or periodical record shall not be varied, unless there’s a proof of change,
mutually agreed change, or change by decree or making new maps.

Section 46

Mutation fee.

Note: Valuation Tables are periodically revised.

Right of preemption (Haq Shufa) and Right of first refusal

Section 47

Obligation to furnish information necessary for the preparation of records and getting its
acknowledgement from concerned Patwari or Revenue Officer, lies on the concerned person.

Section 48

Penalty on failure to report under Sec-42 or 42A, or Sec-47 is ten thousand.

Rights of Government and Presumptions with Respect Thereto and to Other Matters

Section 49

All mines and minerals belong to the Government. Mineral oil, nuclear energy and natural gas belong
to Federal Government, rest belong to Provincial Government.

Section 50

If in record-of-rights completed before 18 November, 1871, following does not belong to the land-
owners, then it belongs to the government:
• Forest or quarry
• Unclaimed, unoccupied, deserted or waste-land
• Spontaneous produce or other necessary interest

• If in record-of-rights completed after 18 November, 1871, aforesaid does not belong to the
government, then it belongs to concerned land-owners.
• The first assumption can be rebutted (that unclaimed land is not of government’s but of some
land-owner), if:
• Record or report made by the assessing officer (at the time of assessment) is shown.

Note: If, in the record-of-right completed before 18 November, 1871, for any reason, it was presumed that certain
forest or quarry, or unclaimed or unoccupied land does not belong to any land-owner, and so as a consequence,
it was considered to belong to the government, then, this presumption can be challenged by two ways. The
second way, stated in 50. (3) (b) is that if the record or report made by the assessing officer at the time of
assessment is silent about the ownership of that forest, quarry or land, then the claimant can present a
comparison that such and such villages have similar forest, quarry or land under the ownership of so and so,
 whereas, in such and such villages, there is no similar forest, quarry or land under the ownership of so and so,
thus, as a consequence of this logical comparison, that claim can be taken on record.

For example, if there is a quarry in every village in that area, and each quarry is under the ownership of some
land-owner, then you can present that logic that if each quarry is under some private ownership then quarry of
his/her village is also under some private ownership, and does not belong to the government.

Masavi is the name of the field map or Shajra Kishtwar prepared on a special type of thick paper, with an
underlining of muslin cloth, it is stored in steel boxes at Tehsil Office.

Section 51

Compensation for infringement of rights on occupation or usage of land shall be paid by the
Government, as per Land Acquisition Act, 1894.

Section 52

Presumption of truth in favor of entries in record-of rights and periodical records (in accordance with
the law and procedure).

Section 53

Suit for declaratory decrees under Chapter VI of the Specific Relief Act, 1877 by persons aggrieved
by an entry in a record.

Note: It is for permanent entries, which are there in the register since long. Otherwise procedure mentioned in Sec-
42 will be followed for current/fresh entries.

Supplemental Provisions

Section 54
only condition is that states should be
neighboring.
Record of rights and periodical records for groups of estates.

Note: It is an enabling provision, in continuation of Sec-39.

The condition for applying this section is that the estates should be neighbors.

Section 54A

The Board of Revenue has the power to call for information from a land-owner or a class of land
owners about his or their ownership of land, in such form and manner, with in such time and to such
person or authority as may be specified in the notification.
In case of failure to comply, or giving false information, a punishment of one-year imprisonment or
fine or both can be awarded. It would be non-cognizable offence.

Section 55

The Board of Revenue has the powers to make rules respecting records and other matters
connected there-with (with previous approval of the Government).

Note: Dte of Land Records has the responsibility of supplying all the registers and forms to Districts.

There are three ways of changing the entries in record:

1. Oral mutation
2. Deed registration
3. Through service center arazi record centers

Fard is a copy of ownership from register haqdaran zameen.

 If certain dues are pending against a land-owner, then they can be recovered as “arrears of land revenue”
through normal means or coercive powers. This includes loans from public or private entities as well. All dues
under Colonization of Government Lands Act also come under this condition.

Chapter-8 Collection of Land Revenue

Section 74

The holding and its land-owner(s) are liable for the payment of land revenue.

Note: The liability of land-owner and “the holding” are separately mentioned because the holding can be sold,
occupied, outsourced or its produce can be taken for recovery of the land revenue. Moreover, there is a “joint
and several” liability as well, if there are more than one owners. For example, if there are five owners, and land
revenue of PKR 500 is due, then it can be recovered from either of them. It’s the discretion of the Revenue
Officer to recover it from any of them, or all of them.

Section 75

Land revenue is the first charge upon the rents, profits and produce thereof. Even if there is a decree
or Court order, land revenue will remain first charge, except if the Collector allows otherwise.

Note: It means that land revenue is liable to be paid before anything else (mentioned above) is taken.

Section 76

Board of Revenue may fix the number and amount of the installments, and the times, places and
manner, by, at and in which the land-revenue is to be paid. Until then, previous provisions shall hold.

Section 77

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

Section 78

Costs are recoverable as part of arrear (it may include costs such as advertisement charges etc.).

Section 79

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 the defaulter.

Note: There can be no objection against a conclusive proof (as per Law of Evidence, no other evidence is needed to
establish it). It can only be challenged in a Civil Court after payment of dues.

Section 80

Eight processes for recovery of arrears:

1. by service of a notice of demand on the defaulter under section 81;
2. by arrest and detention of this person under section 82;
3. by distrain and sale of his movable property and uncut or ungathered crops under section 83;
4. by transfer, under section 84, of the holding in respect of which the arrear is due;
5. by attachment, under section 85, of the holding in respect of which the arrear is due;
6. by annulment, under section 86, of the assessment of that holding;
7. by sale of that holding under section 88;
8. by proceedings against other immovable property of the defaulter under section 90.
Note: Defaulter includes surety as well.
There is no sequence but at times you may have to follow one.
It begins with least harsh measure to the harshest.
Always advisable to start with (1).

Section 81

Notice of demand on or after the due date by Revenue Officer.

Note: It is called “dastak” in Urdu

It must be self-contained; amount, name, due date, sign / stamp of the authority.

Section 82

• Arrest and detention of defaulter.

• Must be after “twenty” days of the “service” (not issuance) of notice of demand.
• RO may take him to collector or may keep him under personal restraint not exceeding ten days.
• Collector may send him to civil jail for a maximum of one month.

Note: Sec-82 can be implemented only after following Sec-81.

“Khatoni” number is for tenants.

Assistant Collector of the second grade shall report his action to the Collector, if the period of such restraint
exceeds twenty-four hours.

Information to collector should be written, not oral.

Female, minor, lunatic and idiot are not to be arrested.

Section 83

• Distrain (seizure in order to obtain payment owed) of moveable property and crops.
• Such distress shall be conducted as per law.
• Proviso gives exemption to particulars exempted by any law, and so much produce necessary
for seed, grain and subsistence until next harvest. Also, some cattle, provided by the law.

Note: Sec-83 can be straight away implemented.

It does not include harvested crops.

Sec-60 of CPC provides for procedure and exemption of sale of moveable property.

Section 84

• Holding of the defaulter may be transferred to another land-owner in that estate (A), if he (A)
pays the outstanding arrear and upon conditions laid down by the collector.
• If defaulter pays the arrear amount to A, then A may have it till end of that agricultural year, or
for fifteen agriculture years, following the date of transfer. Subject to approval of Collector.
• Collector shall inform such decision to Commissioner who may decide otherwise.
• A will be responsible for all the rights and liabilities arising under this Act, which would have been
applicable on the defaulter.
• After the expiration of term, land will be given back to the defaulter, free of any charge or liability.

Note: Sec-84 can only be implemented after Sec-81, 82 and 83 have been tried.

Said land can be transferred to a “land owner” only.

Three conditions for transfer:

 a. The person to whom land is being transferred is a land-owner in the same estate.
b. He is not a defaulter himself.
c. He shall pay the arrears before such transfer.
Period of transfer shall be of some reasonable time.

Section 85

• Defaulter’s land may be attached and brought under Collector’s own arrangement or under one
of his appointed agent’s.
• Collector shall be bound by all engagements existed between the defaulter and his tenant. All
rents and profits shall go to the collector till arrear is settled or land is returned.
• All profit from the land will be utilized first for the cost of attachment and management, and
existing land revenue and rates and cess. If any surplus is left, it will be utilized for settling the
arrear.
• Such an arrangement cannot be more than five agricultural years (following the date of transfer),
or if the arrear is discharged, whichever is earlier. Any surplus left will be given to the defaulter.

Note: There is no specific mention if this section needs to be applied after some other section or can be applied
straight away.

Section 86

• If arrear remains outstanding after one year, and after using all options provided above, the
Board of Revenue may annul the existing assessment.
• This section cannot be implemented if the land is under Sec-85 (attachment) or under the Court
of Wards.
• If assessment has been annulled, on approval of BoR, land can be managed by the Collector,
his agent or any person willing to farm it on conditions as set by the BoR. But this arrangement
can be only for a maximum of 10 agricultural years.
• Before expiration of such term, a new assessment will be made by the Collector (which will
remain in-force for the remaining period of the assessment of that area), sanctioned by the BoR
and announced to the land owner.
• Land-owner may refuse the new assessment in form of notice, within thirty days. If so, Collector
(with sanction of BoR), may take it under his management or his agent’s, or give to any person
for farming for the remainder assessment term of that area, or for a time limit fixed by the BoR.
• BoR may direct that any contract made by the defaulter may not be binding on collector, his
agent or the person managing the farm.

Note: Court of Wards used to look after land affairs of a minor. Not in existence anymore.
Ward is a person who is not capable of looking after his property, or who is irresponsible.
Sec-86 is quite irrelevant now.

Section 87

• Collector shall make proclamation (public announcement) if the holding is attached or

assessment is annulled.
• No payment made by any person, before or after the proclamation, on account of rent or any
other asset of the holding, shall be credited to that person or relieve him of his liability to pay it
to Collector, or agent or farmer, except with previous sanction of the Collector.

Section 88

Collector with previous sanction of Board of Revenue, may sell the default holding for recovery of
land revenue. However, it shall not be sold if subject land has defaulted while under the charge of
Court of Wards, during attachment under Sec-85, or under Sec-86.
Section 89

Land under Sec-88 shall be sold free of all encumbrances, and all grants and contracts related to it
shall become void. However, it shall not affect any lease at a fair rent so long as the land is used for
that purpose. Or, any encumbrance, grant or contract, to which Commissioner is satisfied that it was
entered in good faith.

Section 90

• If arrear is not recovered through any mean mentioned before, other holding or immovable
property of the defaulter may be sold. However, there’s a proviso on taking care of contracts
entered in good faith.
• Collector shall issue a proclamation on prohibiting the transfer or charge of that property.
• Collector may withdraw the proclamation or it shall stand withdrawn when arrear has been paid
or recovered through sale of that property.
• Any deal made by the defaulter after proclamation on that property shall be void.
• Collector shall try to follow the procedure, as much as possible, if this property were the land on
which arrear was accrued.

Note: Anyone who makes a proclamation can revoke it as well.

Section 91

A person may file a suit in civil court against the arrear he is liable to pay, but before that he must
pay it. Suit will be filed in the court which has jurisdiction in that area.

Procedure in Sales

Section 92

Proclamation of sale shall be made by the Collector.

Note: It is called “mushtari hoshyar baash in Urdu”.

Section 93

Indemnity (except in case of dishonesty) to Revenue Officer with respect to contents of

proclamation.

Note: No civil or criminal action against bona fide action.

Section 94

Publication of proclamation. A copy to the defaulter and affixation.

Section 95

No sale on Friday or other holiday, or before expiration of thirty days from the date on which copy
has been posted in Collector’s office. Sale shall be conducted by the Collector or any Revenue
Officer appointed by him.

Section 96

Collector has the power to postpone the sale, reason to be recorded in writing.
Section 97

If payment of arrear is made before completion of bidding, the sale shall be stayed.

Section 98

Purchaser shall deposit 25% of the bid after the bidding.

Note: Right of preemption is a traditional right, not a legal one.

Payment is in the form of Bank Draft.

Section 99

If purchaser fails to deposit the advance, the property shall be auctioned again and the first
purchaser shall be charged for the expenses attending the first sale and any deficiency in price after
second auction, as if it is an arrear.

Section 100

Full payment to be made within 30 days of being declared as purchaser.

Section 101

In case purchaser fails to make the full payment, his advance will be forfeited, expense of sale shall
be deducted and remaining amount may either be submitted to the Government treasury or used to
reduce the arrear against the property being sold. The property will be re-sold afterwards.

Section 102

Collector shall report every sale to the Commissioner (under this Chapter).

Section 103

Application can be made to the Commissioner, within thirty days of sale, for setting aside the sale
on grounds of irregularity or mistake. Only if the applicant has sustained substantial injury due to
that irregularity or mistake.

Section 104

Commissioner shall make an order to confirm or set aside the sale. If defaulter pays the arrear within
thirty days of sale, Commissioner shall set aside the sale.

Section 105

Full refund to purchaser if sale is not confirmed or set aside.

Note: It can be either due to material irregularity or the defaulter pays the arrears.

Section 106

A fresh proclamation shall be made due to following:

• Collector postpones the sale for whatever reason (Sec-96).
• Purchaser fails to make remaining payment within 30 days (Sec-101).
• Order setting aside a sale (Sec-104).
Section 107

• After successful sale, Collector shall provide a certificate to the purchaser declaring him into
possession of the property.
• The certificate shall state:
o Whether property was sold for recovery of arrear or not.
o Any previous encumbrance saved by the Commissioner.
• Certificate shall be considered a valid transfer of property and need not be registered
elsewhere.
• No suit in any court on the ground that purchaser is someone else (be-nami).
• Purchaser shall be entitled to all rents and profits after date of confirmation of sale and shall
be liable for land revenue, rates and cesses.

Note: The general procedure for putting somebody into possession is to issue a “robkar” to a Kanungo or Revenue
Officer, who goes to the spot, and makes a report in his roznamcha that so and so is the highest bidder of the
sale and the sale has been confirmed. A report is a proof that a person has been put into possession.

Conveyance (waseeqa) is any document through which rights are transferred.

Section 108

Provisions of sections 92, 93, 94, 95, 96, 97, 103, 104, 105 shall apply to sale of movable property
(except perishable items), with following changes:
• Reference to Commissioner in 103, 104 shall be to Collector.
• In case of sale of animals, period defined in 95 shall be ten days.

Perishable articles shall be sold by auction with the least possible delay in accordance with such
order as may be made by the Collector and the sale of such articles shall be finally concluded on
the spot by the officer conducting such sale and shall not require confirmation.

Section 109

Payment for sale of perishable items shall be made at the spot, or soon afterwards as determined
by Officer. A receipt (as opposed to certificate in immovable property) shall be given by the Officer
to the purchaser on payment. It will be an absolute sale, not challenged anywhere.

Section 110

In case of movable items (minus perishable ones), 25% payment shall be made by the purchaser
and remaining payment shall be made within 7 days, or if the 7th day is holiday then till the end of
next working day. A receipt shall be given on final payment confirming the absolute sale.

Section 111

• When payment has been made after sale, first charge (right) will be of payment of arrears
(including costs incurred for recovery). Surplus shall be paid to the defaulter(s) whose property
was sold.
• Surplus shall not be paid to any creditor of the defaulter, unless ordered by any Court.
• If arrears are still pending, repeat the above-mentioned processes.

Section 112

If any claim is made by a third party on the property attached, Collector shall setup an inquiry under
Sec-27 to ascertain the facts.
If claim is admitted (wholly or partly), it will be dealt with it accordingly. Apart from that the property
(minus the accepted claim) shall be sold and title of the new purchaser shall be good for all purposes,
and proceeds shall be disposed of as per Sec-111.

Note: Inquiry under Sec-27 is judicial proceeding as per Sec-193, 219, and 228 of PPC (false evidence, contempt of
court etc.). Revenue Officer shall be deemed to be a Court.

Chapter-9 Recovery of Other Demands by Revenue Officers

Section 113

If a Village Officer informs a Revenue Officer that revenue or sum (recoverable as arrear of land
revenue) has fallen due but not paid to him, or collects such revenue or sum but does not credit it
to Government, the Revenue Officer shall recover it as arrear of land-revenue subject to the Rules
made by the Board of Revenue.

Note: Generally payment is made to Lambardar in cash. Or, it can be directly paid into the government account.

When Lambardar collects cash from several Villagers, he goes to the Tehsil Office, and meets Wasil Baqi
Navees (District Revenue Accountant), gets a challan prepared and deposits it into Government treasury.

Section 114

Other sums recoverable as arrears of land-revenue (there is a long list).

Note: It may so happen that sometimes a recovery due is not a part of “arrear as land-revenue” but under this section,
it can still be recovered as if it was arrear of land-revenue.

Surety is also a defaulter.

Section 115

Provisions of Chapter VIII (so far as they can be made applicable) shall apply to recover dues
mentioned in Sec-113/114 as if they were arrears of land-revenue and the person (principal or
surety) is a defaulter.

Section 115A

Charges for recovery of dues other than provincial dues @ 2% and it will be credited into the
Provincial Consolidated Fund.

Note: No charges on provincial dues.

It can be any recoverable e.g. loan from Agriculture Development Bank, House Building Finance Corporation.

Chapter-10 Surveys and Boundaries

Section 116

Board of Revenue may direct for Revenue Survey, as the case may be. Officer conducting such
survey may exclude any land, subject to notification.

Section 117

Revenue Officer has the power to define boundaries and erect or repair boundary marks for
indication.
Section 118

During survey, Revenue Officer shall, through notice or proclamation, require all those who have
rights in the subject land, to indicate by temporary marks the limits of those rights. Fine of fifty
Rupees in case of failure to comply.

Section 119

Compulsory for the land owners of the area under survey to provide assistance (flag-holders and
chainmen), when called by the Revenue Officer. In case of failure, hired labor will be employed, and
the expenses will be charged from those land owners as arrears of land revenue.

Section 120

Other professional surveys may be carried out on notification of Board of Revenue. Nominated
officers shall have the power of a Revenue Officer under Sec-30 for the purpose.

Note: Geological Survey, for example.

Sec-30 provides for power of Revenue Officer to enter upon any lands or premises for purpose of measurements
etc. Sec-30 powers are necessary to enter any land.

Section 121

Power of Board of revenue to make rules for demarcation of boundaries and erection of boundary
marks.

Note: Part IX of Land Revenue Rules deals with this subject.

Section 122

Once a boundary has been settled under the provisions of this Chapter (subject to Ch-13), it will be
determinative of the proper line/marks and of the rights of land-owners on either side of the line.

In case there is any eviction to be made due to change in line/marks, only the Collector will do so
(under the rules framed by the BoR, with previous approval of the Government).

Note: Determinative means “will be considered to have determined” the boundary.

Chapter-XIII deals with appeal, review and revision.

As per Rules, this activity is to be done by a Revenue Officer, but in practice Kanungos do it.

Riverain estate are not relevant anymore with the construction of Dams, Barrages etc.

When application is made to Revenue Officer (called Kham Burji), the demarcation is done. Maps are draw,
cross-referred with physical land, and encroachment is identified. Subsequently, a report is sent to the Collector,
who holds a hearing, to give opportunity to all sides to be heard, and ejectment (if any) is made by the Collector.
Subject ejectment is recorded in the Roznamcha of the Patwari as well. A review application may be filed, but
it has limited scope.

Section 129

• Cost of erection and repair of boundary and survey marks will be borne by the interested person,
or as the Government thinks fit, by the Government itself or Village Officer cess etc.
• Prevention of destruction or un-authorized alteration of village boundary and survey marks is the
responsibility of the Village Officer.
Section 130

If interested person fails to erect or repair the mark within 30 days, Revenue Officer shall cause it to
be erected or repaired, subject to Sec-129, and certify the same to Collector who shall recover it
from the interested person as arrear of land-revenue.

Section 131

Every land-owner shall be responsible for the maintenance and good repair of the boundary and
survey marks of his holding.

Note: Difference between Sec-129 (2) and Sec-131 should be kept in mind.

Section 132

Village Officer to report destruction or removal of or injury to boundary or survey marks.

Section 133

Land measurement or survey shall be based on square system or rectangulation, and no survey
and khasra number under shall be made less than one acre in area. Rules may also provide for sub-
division of survey or khasra number.

Note: Sub-division of khasra number means that under one khasra number, sub-numbers will be allotted. For
example, khasra number 16 will be written as 16/1, 16/2 etc.

In reality, there are areas less than one acre.

Section 134

Fifty Rupees fine for willful destruction or injury to boundary mark, in addition to prosecution under
Sec-434 of PPC (mischief).

Chapter-11 Partition

Section 135

Any joint owner can apply for partition. Provided, he IS the joint owner by any of the following ways:
1. His share is recorded in record-of-rights at the time of application;
2. His share is established by virtue of a Court decree valid at the time of application;
3. His share is acknowledged in written by all persons interested in such admission or denial.

Note: As per Sec-150, only Assistant Collector Grade-I or above can undertake proceedings under this
Chapter.

No co-sharer can argue against partition of a joint holding, except on the ground that applicant is not a joint
owner.

There is a difference between co-sharing and ownership.

Sec-135 is for general partition.

This section tells us 2 things; who can file an application, what proof they’d have to provide.

The entire holding is to be partitioned, there cannot be partial partition.

Section 135A

Procedure for partition in case of inheritance is different. It is as follows:

• Once the inheritance mutation has been sanctioned, then the Revenue Officer, without any
application from any joint owner, shall serve a notice to all joint owners of the holding.
• This notice shall require them (all joint owners) to submit, within thirty days, a scheme of private
partition agreed to by all the joint owners.
• If such a scheme is submitted, the Revenue Officer shall affirm it (as per Sec-147).
• Such a private scheme may include side of a town or village (which is otherwise restricted in
Sec-136).
• If such a scheme is not filed within stipulated time, the Revenue Officer shall immediately
commence proceedings for the partition.

Note: Mutation of inheritance can be done by Naib Tehsildar (Assistant Collector Grade-II) as well. In this
scenario, partition can also be carried out by Naib Tehsildar (Assistant Collector Grade-II).

Section 136

There is restriction / limitation on partition of the following:

• Places of worship or burial;
• Water course embankment, well or tank;
• Grazing ground;
• Occupied site of a village or town (conditional).

Note: Partition of occupied site of town or village will be refused by the Revenue Officer, if in his opinion, partition of
such property will cause inconvenience to co-sharers or other persons.

Section 137

Once an application is received, and there is no objection on it, the Revenue Officer shall fix a day
for its hearing. In this regard,
• RO shall provide notice of the application and day of hearing to such “recorded” co-sharers who
have not joined in the application;
• RO shall also provide notice (if he thinks fit), to other such persons directly or indirectly interested
in the application.

Section 138

On the day of hearing, the Revenue Officer shall ascertain if any of the other co-sharers also desire
partition of their shares, and if that is so, he shall add them as applicant in the partition.

Section 139

After examining co-sharers and other persons, the Revenue Officer may reject an application (if
there is good and sufficient cause) for partition, recording grounds for such rejection.

Note: Punjab has omitted Sec-139 because it is unjustified. There is no reason why RO should refuse a partition.

Section 140

If application is not rejected, the Revenue Officer shall ascertain following questions:
1. Question as to title in the property of which partition is sought;
2. Question as to the property to be divided or the mode making the partition.

Note: Usually Civil Courts decide such matters.

Title is determined by either registered document, or record-of-rights.
Section 141

Question as to title in the property will be ascertained before any partition is made, either by a Court
or by the RO acting as a Court. If RO directs for going to the Court, concerned parties would do so
within 90 days of the order of the RO. Till the Court’s decision, the application shall remain
suspended. If the parties do not file a case in the Court, the RO shall proceed with the partition and
decide the question of title himself.

When the RO will proceed himself, he shall act as a Revenue Court if the question pertains to a
Revenue Court, and he shall act as a Civil Court if the question pertains to a Civil Court. In this
regard, he shall record a judgement and give a decree required by CPC. An appeal on this would
go to District Court, followed by the High Court. If any injunction is issued, the decree will stay till the
disposal of appeal.

Note: It may so happen that under private partition, a join-owner holds more than he owns. It is called “hissa dari
qabza”.

It may also happen that tenants pay to one joint-owner who does not share it with others.

In this sections, there are two options with the Revenue Officer:
1. To decide the question himself;
2. Or, ask them to go to the Civil Court.

Punjab amendment: “If a question of title in the holding is raised in the partition proceedings, the Revenue
Officer shall inquire into the substance of such question and decide the matter after hearing the parties.”

Section 142

Disposal of other questions (140-b). RO will inquire, record an order stating his decision, and
reasons for such decision. An appeal can be made within 30 days against such order, to District
Collector. Till disposal of appeal, the order shall remain on stay.

An applicant can withdraw his application of partition if he is dissatisfied with the order or appellate
order. In such a case, other applicants, if they so wish, may continue with the partition of their share
of the holding.

Note: Other questions may be like who will have the improved area, the mortgage etc.

Section 142A

Time limit for decision of partition cases.

RO shall decide the partition case within 180 days.
DC may grant a onetime extension of 60 days.
If RO still fails, he shall face disciplinary action.

Section 143

RO will determine the extent and manner in which property excluded from partition under Sec-136
(b) will be administered.

Section 144

Distribution of revenue and rent after partition.

Note: It is not relevant after abolition of land revenue.

Section 145

RO will issue an instrument of partition showing the date from which such partition shall be effective.

Section 146

RO can give an affirmation to a partition within three years of the date of instrument, on application
of the owner. It will have the authority of a decree.

Section 147

An owner can apply to RO for affirming a private partition, provided that RO shall inquire in to the
case and affirm that partition proceeding under Sec-143, 144, 145 & 146 as if an application was
made.

Note: RO has to satisfy himself that there is no violation.

Generally, mode of partition is decided by Kanungo and presented to the RO.

Section 148

Board of Revenue, under the previous approval of the Government, may make Rules for cost of
partition and mode of apportioning those costs.

Note: Not sure, if Rules have been made, but the cost will be distributed proportionately.

Section 149

RO has the power to enforce re-distribution of land under any established custom, on the application
of a land-owner.

Note: Wesh is one such custom in KP.

Section 150

Assistant Collector Grade-I or above can proceed under this Chapter.

Chapter-12 Arbitration

Section 151

• Any RO may refer a dispute arising before him in any matter under this Act, to arbitration, with
the consent of the parties.
• Assistant Collector Grade-I or above may send any dispute to arbitration, without consent of the
parties, with respect to:
1. Any matter of which an entry is to be made in any record or register under Chapter VI;
2. Any matter relating to the distribution of an assessment under section 67;
3. The limits of any estate or of any holding, field, or other portion of an estate; or
4. The property to be divided at a partition or the mode of making partition.

Note: Arbitration is done before any legal proceedings.

Section 152

RO shall make an order of reference and specify therein:

1. Precise matter submitted to arbitration;
2. Number of arbitrators each party to dispute is to nominate;
3. Period within which arbitrators are to be nominated;
4. Period within which the award (decision of the arbitration) is to be delivered.

• Each party is to nominate same number of arbitrators, and must not exceed two.
• If arbitrators are not nominated within given period, or award is not delivered within given period,
RO may either extend that period or may cancel the order of Reference.

Note: Final finding is called an award, which is equivalent to ruling of a Court.

Section 153

• RO shall specify one arbitrator himself.

• RO may disallow any nominated arbitrator from any party (reasons to be recorded) and specify
a time within which another arbitrator may be nominated by that party. Such an order shall be
final.

Section 154

Substitution of arbitrators is allowed (due to genuine reason).

Section 155

RO may nominate or substitute an arbitrator in following case:

• If either of the parties fails to nominate an arbitrator within the fixed period;
• If a nomination is disallowed under Sec-153 and another arbitrator is not nominated within given
time;
• If a party fails to nominate another arbitrator under Sec-154 (genuine substitution) within one
week of the notice requiring him to make the nomination; or
• If an arbitrator nominated by the RO dies, desires to be discharged, or refuses or become in
capable to act.

Section 156

RO shall issue the processes to call the parties or witness, on application of the arbitrators, as if
they are required to appear before him. Those appearing shall be bound to state the truth and
produce documents, as may be required.

Section 157

Arbitrators shall make the award in writing, with any dissent also mentioned along with reasons, and
submit it to the RO.

Note: This section provides for the minority view to be also recorded.

Section 158

After receipt of the award, the RO shall fix a date for its consideration and shall hear any objection
of the parties concerned.

Note: Copies are awarded before the hearing.

Section 159

RO may accept, modify or reject the award, recording his reasons for doing so in his final decision
respecting the dispute. Any party can appeal against this decision.

Note: It should be a speaking order.

Section 160

Provisions of the Arbitration Act, 1940 do not apply to arbitration under this Act.

Chapter-13 Appeal, Review and Revision

Section 161 (Appeal)

An appeal against the original / appellate order of the RO can be made to:
• Collector, when order is made by Assistant Collector (Grade I/II).
• Commissioner, when order is made by Collector.
• Board of Revenue (only on point of law), when order is made by Commissioner.

• When an original order is confirmed on first appeal, further appeal shall not lie (e.g. if Collector
confirms the decision made by Assistant Collector Grade I, it cannot be appealed to the
Commissioner).
• If an order is modified or reversed on appeal by Collector, the order made by the Commissioner
on further appeal shall be final.

Note: Sec-161 deals with Appeals.

Original order is an order made in the first instance.

Appellate order is an order made against an appeal.

Appeal is made to the next higher authority.

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.

There is no appeal to Assistant Collector Grade I.

Second appeal is permitted, but under certain conditions.

Board of Revenue can hold an appeal only on point of law, not on point of fact.

Generally, 161 (2) is not followed, which is wrong.

You have to apply for review (Sec-163 (4)). However, an appeal shall not lie from an order refusing to review or
confirming on review a previous order. For example, a revenue officer has attested a mutation, and somebody
feels aggrieved by it. He files an application. The RO may not entertain that application, and may also refuse to
review it. There is no appeal against that decision. However, there may be appeal against the mutation.

Section 162

Limitation of appeal is as follows:

• Thirty days, where the appeal lies to the Collector;
• Sixty days, where the appeal lies to the Commissioner;
• Ninety days, where the appeal lies to the Board of Revenue.

Note: Provisions of The Limitations Act apply on it, its Sec-5 states that each and every day is to be explained.
 Time getting in a copy of the order. That is an excusable time.

A judgement must be written before it is announced.

Keep a close watch on the coping agency.

Section 163

An RO may review his order at any time, on his own motion (sou motu powers).

On discovery of new and important evidence, a review may be applied with the same RO who may
revise it.

There are certain restrictions on revision:

• Commissioner cannot review the order of his predecessor-in-office without first obtaining the
sanction of the Board of Review.
• Collector/any RO cannot review the order of his predecessor-in-office without first obtaining the
sanction of the Commissioner/senior RO.
• Application for review shall be filed within ninety days, otherwise the applicant will have to satisfy
the RO for delay.
• Affected parties shall be heard again.
• An order against which an appeal has been preferred shall not be reviewed.

• 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 power as a Revenue Officer, and to whom
there is no successor in office.
• An appeal shall not lie from an order refusing to review or confirming on review a previous order.

Note: Sec-163 deals with Review.

A review is before the same authority.

Board of Revenue is not included in this section, but they can review anything on their own, there is no need for
any application.

There is only one condition in review under sou motu. There are many conditions in review because of
application.

Section 164

On its own motion, or on an application made to it within ninety days of the passing of an order:
• Board of Revenue may call any case pending before or disposed of by any RO subordinate to it.
• A Commissioner or Collector, may call any case pending before or disposed of by any RO under
his control.
• If a Collector thinks that the order should be revised or modified, he shall report the case to the
Commissioner for his order.
• Board of Revenue or Commissioner can pass any order, as deemed fit.
• Provided, no order shall be given without hearing the affected person.

Note: Sec-164 deals with Revision. Revision is generally on a point of law.

Orders can only be passed by the Commissioner or the Board of Revenue.

Assistant Collectors do not have the power to revise an order.

Review is before the same authority, which passed the order.

Revision lies with Commissioner and Board of Revenue (in absolute terms), and Collector (conditional).
Section 165

An appeal or revision shall not automatically provides a stay on previous order or proceedings,
unless the competent authority so provides, upon satisfaction that:
• Substantial loss may result to the party applying for stay of execution unless the order is made.
• The application has been made without unreasonable delay.
• Where necessary, security has been given by the applicant for the due performance of such
order or decree as may ultimately be binding upon him.

Note: There is no automatic stay. Usually, there is an application of stay with the application of appeal. There should
be sufficient cause for stay.

Section 166

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, or his
successor.

Section 167

In the computation of the period for an appeal from or an application for the review or revision of an
order under this Act, provisions of the limitation Act, 1908 shall apply.

Chapter-14 Supplemental Provisions

Revenue Deposits

Section 168

• If a headman or other land-owner refuse to receive a payment (other than rent), or the person
paying the amount is in doubt, he may apply to the RO for leave to deposit the sum in his office.
• Applicant shall also pay the fee, if any.
• Sum once deposited shall discharge the person of any such liability.

Section 169

• If such a sum is to be paid to the Government, it shall be credited accordingly.

• If the deposit is to be made on any other account, RO shall give notice to every such person
entitled to its payment, or may keep it pending till decision of a Civil Court.
• No suit against the Government, Board of Revenue or any servant of the state, in this regard.
However, the person may recover it from the person to whom the payment has been made.

Orders of Civil and Criminal Courts

Section 170

Orders of Civil and Criminal Courts for execution of processes against land etc.

Section 171

• In case of attachment of produce of the land, the person to whom the produce belongs can reap,
gather, store or do any other act to preserve it. Provided, if he fails to do so, the attaching officer
shall preserve it.
• After sale of produce in attachment, the purchaser is entitled to enter the place to preserve or
remove it.
 Exclusion of Jurisdiction of Civil Courts

Section 172

Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction of revenue officers.
Furthermore, subsection 2 of this section provides a list of matters, where the Civil Court shall not
exercise jurisdiction.

Note: As a matter of practice, civil courts can interfere, because they are courts of original jurisdiction.

8, 9, 10 & 12 are to be left.

Neither take cognizance nor decide, except 16.

Section 173

The Board of Revenue may invest any Revenue Officer, who is:
• Making or specially revising records-of-rights, or
• Making a general re-assessment of land revenue, or
• In a Colony, or
• Controlling any such RO, stated above
With all or any of the powers of any Court constituted under the civil courts ordinance, 1962 for the
purpose of trying all or any specified class of suits or appeal relating to land arising in the local area.

Any case pending when such powers are taken away may be disposed of under such powers, unless
the Board of Revenue directs, that such a case shall be transferred for deposal to the Courts by
which they would have been disposed of if the order had not been notified.

Note: Now, only record-of-rights is relevant under this section.

Section 174

The Board of Revenue may direct that the provisions of this Act shall apply to any Revenue Officer
who has been invested with the powers of a Civil Court and that appeal shall lie from his decrees
and orders to / be subject to revision by, a Revenue Officer invested under section 173 with the
powers of a Court.

Note: Collector shall be the appellate authority.

Board of Revenue has the authority to confer appellate powers on any Revenue Officer.

General

Section 175

If a land reserved for common purposes has been encroached upon, the RO may eject the
encroacher and forbid repetition of encroachment by a proclamation under Sec-26. Provided:
• The land is shown as reserved in the last three periodical records;
• Land owner in that estate has filed an application with the RO;
• The person alleged to have encroached upon has been given the opportunity of hearing.

This decision may be subject to the decision of a competent Court.

Note: These may be generally the Shamilaat lands (grazing area for animals, health or educational facility etc.)

Owned by the land owners themselves.

Section 176

• Any paper or record with a Village Officer under this Act or its Rules are property of the
Government.
• As per QSO, 1982 such a Village Officer is a public officer having custody of a public document
which any person has right to inspect.

Section 177

• Subject to such rules and fees, all maps and land-records prepared or 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.
• Once the record has been digitized, the Patwari shall not issue a copy or extract of a land record
which has been digitized.

Note: Punjab amendment is different.

Section 178

A Revenue Officer, or a person employed in a Revenue Office, shall not purchase or bid for any
property which any Revenue Officer or Revenue Court in the District in which he is employed has
ordered to be sold. Moreover, he shall not engage in trade in that District. However, he may become
a share-holder in a company.

Chapter-15 Miscellaneous

Section 179

Effect of finality of order is that no appeal lies against an order termed “final”. However, this is not in
absolute terms as Board of Revenue can still revise, modify or set aside any order under Sec-164.

Section 180

If there were no lambardars before this Act, then there won’t be any after it as well, in any area. Nor,
any such rules will be implemented in any such area.

Note: This is relevant for Sindh, where there are no Lambardars.

Section 181

No suit against acts done in good faith.

Note: It is not a blanket immunity, bona fide has to be established.

Section 182

Board of Revenue has the powers to make Rules, not inconsistent with this Act.

Section 183

Rules under this Act can be made subject to the condition that they’ll be publicized (so that any
interested party may raise any objection, if any) before enforcement.
Section 184

Repeals and savings. Part I and Part II shall stand repealed, other previous enactments will
continue.

Note: Important questions in this Act are; hierarchy of land revenue, measures to recover arrears of land revenue etc.