Land Revenue Act, 1967 Short Answers

Land Revenue Act: This Act is relationship between government and the landowners.

Land Revenue is the part of production which government receives from the landlord on the grounds of its superior owner. Government may receive maximum ¼^th of the total production after deducting the expenses or costs.

Terms and definitions used in the Land Revenue Act:

1.      Classification land record in Pakistan (Lahore).

2.      Mutation of land means transfer of land (انتقال زمین). It includes the entries of selling and buying of the land in an estate.

3.      Field Map means (شجرہ کشتواڑ). It is a part of boundary marks.

4.      Boundary Map of villages means (نقشہ دیہہ). It is also part of boundary marks.

5.      Statement of Customs means (واجب الارض). Customs of the specific area for the settlement of disputes are called statement of customs. Matters of that area or estate are settled with it.

6.      Preparation and maintenance of record means collection of document or Record-of-Rights (ROR) .

7.      Agricultural year commences from July 01 or specified by law or Board of Revenue. It leads government approval and publication by way of notification for any specified area.

8.      Arrears of Land Revenue which remains unpaid on which it was payable after due date. It also includes such number of installments, in such amounts, at such times and places, and in such manner prescribed by Board of Revenue.

9.      Defaulter is the person who is liable to pay arrears. He is person, persons, surety, or shareholders of joint holding, for payment of Land Revenue liable to pay arrears.

10.  Estate or area : It is an area for which separate Record-of-Rights (ROR) for the purpose of assessment of Land Revenue is prepared. It is parcel or parcels of land liable for special assessment.

a)   For which separate set of record is maintained,

b)   Which has been separated and assessed, and

c)   Which Board of Revenue has declared by general rule or special order.

10.  Assessment Circle is maintained between group of estates or blocks made up of estates of general likeness which are normally homogeneous. Board of Revenue determines common rates for a circle.

11.  Boundary Marks. They should not be de-shaped or rooted out. These are any erections whether of earth, stone, other material hedge, or natural or artificial specified by Revenue Officer. Village map showing the position and boundaries of every field is knows as Shajra Kishtwar (˜AÌNr· ÕÊjVq).

12.  Tri-Junction means (ÊfY îm). It looks like this      . It is also part of boundary marks.

13.  Landlord: A person under whom any other person cultivates land as tenant and to whom such tenant is liable to pay rent and includes predecessor-in-interest  and successor-in-interest .

14.  Tenant: He is the vice versa in respect of Landlord. A person who holds land under the person who receives rent and includes predecessor-in-interest  and successor-in-interest . There are three types of tenancy as follows:

a)   Occupancy tenancy: There is no fixed period for this sort of tenancy. It doesn’t mean that occupant tenant cannot be ejected (½ae šI) from the land he occupies. Upon proof of certain offences provided in the Act he can be ejected from his occupancy. S. 39 of The Punjab Tenancy Act provides the ground, which can be used to do so,

b)   Tenancy for fixed time: It has fixed period of tenancy and after the expiry of such time period tenancy automatically terminates,

c)   Year to year tenancy: It is one year’s fixed tenancy and its extension from one year converts it into tenancy for fixed time described earlier.

15.  Land Owner: The person who enjoys any estate or any portion thereof and includes a person to whom an holding has been mortgaged and holding has been transferred under S. 84 of the Land Revenue Act but doesn’t include a tenant. It is restricted interest in the land.

16.  Owner of Land: He owns the land permanently and his interest is permanent and exclusive.

17.  Holding : Mere any parcel of land  owned by one landowner or jointly by more than one landowner. Entire land is divided into holding and every owner of land is assigned a holding number. Holding number means (jJÀà “ÌÎé·). One village is distinguished with small signs, which are called (çBÎUjI BÍ æÍjñ³).  8 kanals are equal to 1 acre.  In some areas 8 kanals 18 marlas form 1 acre.

18.  Khasara Number (jJÀÃ Êjna) or (Survey Number called in Sind Province): It is a number assigned to every parcel of land.

19.  Khatoni Number (jJÀÃ ÓÃÌNé·): This number is allotted to the land cultivated by tenant.

20.  Shamlat-e-Deh (îÍe PÝ¿Bq) is the joint holding of entire village. No one is supposed sole owner.

21.  Rates mean rates which are primarily payable by land owners and include:

(a)   The local rate, if any, and

(b)   Any fee similarly levy-able from landowners.

22.  Cesses are charged from owners of land can be divided in three kinds:

(a)   Imposed by the authority of the government.

(b)   Malba Cess is contributed voluntarily by the landowners.

(c)    Payments made by non-land owners to landowners.

Both rates and cessess are utilized for:

(a)   Use of or benefits derived from embankments.

(b)   Work for supply of water.

(c)    Storage of water for agriculture purpose.

(d)   Preservation of soil.

(e)    Reclamation of soil.

(f)    Drainage of swamps.

(g)   Reclamation of swamps.

(h)   Drainage work for public health.

(i)    Improvement of land.

(j)    Proper cultivation.

(k)   Irrigation.

(l)    Protection from floods.

(m)  Protection from accumulated water.

(n)   Protection from erosion by river.

23.  Net assets of a an estate or group of estates mean the estimated average annual surplus produce of such estate or group of estates remaining after deduction of the ordinary expenses of cultivation as ascertained or estimated. For instance, there is an area of 100 acre, which yields 100 kg. Wheat and later on 100 kg. Rice, per annum. Rate of wheat and rice is supposed Rs. 1/- per kg. Total yield is estimated Rs. 200/- per annum. Cost of cultivation is estimated Rs. 100/- and subtracted from total produce. Thus net assets arrive to Rs. 100/- of total area. Maximum ¼^th, i.e., 25% revenue can be imposed on net assets, which is Rs. 25/- in this particular case.

One province is divided into divisions, districts, and tehsils. There may be sub division in a division; sub district in a district, and sub-tehsil in a tehsil. Board of Revenue is established in a province. Provincial government appoints certain members. Decisions of Board of Revenue can be taken to High Court of the same province.

Commissioner is the Chief Revenue Officer of division. Collector is Revenue Administrator in a district. Assistant Collector, Grade 1 & 2, are appointed at tehsil levels. Tehsildars and Deputy Tehsildars assist to Assistant Collector in collection of Land Revenue. Additional Commissioners are appointed to assist Commissioner and they work under Commissioner but they are not subordinate of Commissioner.

Village Officer means any person appointed under this Act whose duty is to collect, or to supervise the collection of the revenue of an estate, and includes Kanungos, Patwaris, Zabits, Kotars or Tapedar’s peons, Arbabs, Rais, and Headman (Lambardar). They are important officers in the perspective of Subcontinent’s culture. If we look into its background, we would find different nomenclatures but they had been same task, i.e., collection of Land Revenue from landowners. If there were not such intermediaries, there would be great inconvenience to collect Land Revenue. They mitigate such embarrassment. They are appointed for the sake of convenience of villagers. They bear renowned personalities. They provide such assistance upto doorsteps. They contribute in prevention of arrears of Land Revenue; thus they are beneficial for us.

Appointment: The Board of Revenue may with the previous approval of Government, make rules to regulate the appointment, duties, emoluments, punishment, suspension, and removal of village officers.

Number of Lambardars: There are no fixed vacancies of Lambardars. It depends upon requirements. It requires proper justification. In increase of number of Lambardars, the opinion of Collector carries considerable weight. First of all when Land Revenue is imposed on certain portion of land, government sends her officer to assess Land Revenue on such area. He prepares documents for the purpose of Land Revenue.

Government has to appoint such numbers of Lambardars proposed by Settlement Officer with the consents of Collector who puts the proposal to the Commissioner and takes approval from him. Increase or decrease in Lambardars requires resettlement, which comes after twenty-five years. Commissioner is concerned person who decides finally the numbers of Lambardars. Collector receives the applications of candidates. The best person suit in the eyes of Collector is appointed as Lambardar. He takes into consideration following points:

1.      Hereditary claim: This rule deals with the first appointment and not succession to the office falling vacant by the death or removal of Lambardar. In different cases refugee over resident, minor over adult, illiterate over literate have been preferred on the grounds of hereditary claim.

2.      Extent of holding of applicant: Holding of the Lambardar is taken as security against the collection and depositing the government dues, in time. Larger holding provides larger security. Person having less holding cannot provide sufficient security to satisfy government.

3.      Character, personality, and ability: In a case one of two candidates, withdrawn his application in favor of whom, who was not only healthy but was supposed having good reputation. Character does mean general reputation of an individual among the society members. He must bear presentable personality.

4.      Strength and importance of community: It should be quite enough strong. Community does not mean caste or sub-caste but only community is taken into consideration in the appointment of Lambardar. If the resident has less strength in the collection of revenue against the refugee, then it is considered negative point for the appointment of resident and representative of majority refugee is appointed. He can protect the interest of government well.

5.      Personal and family services: As per this rule services of an individual or his family member is taken into consideration in the appointment of Lamberdar. In a contest junior retired Military Officer may be preferred over senior Military Officer in active service, being resident and readily available. If there are martyr or social workers in a family, they must be considered positively. Meritorious services are plus point. Appointment belonging to boarder area requires the training of civil defence.

6.      Training of civil defence: His ability to undergo from the training of civil defence is kept in view if the appointment is to be made in the area of border. It not only ensures the safety of the landowners but it secures the interest of government in Land Revenue. Only existing landowners can generate revenue.

Whether a female, public servant, or minor may apply for the appointment as Lambardar (Village Headman)?

1.      Female: There is no bar to the appointment of females as Lambardar. Primogeniture rule is considered for such appointment. If a Lambardar is died or became disabled then his elder son is considered. Young is considered later thus all descendents including females. Otherwise it is diverted toward collateral.

2.      Minor: Law gives the Collector, power to appoint a minor. A 15 years’ minor was appointed as a Lambardar keeping in view of his hereditary claim and much larger holding. A supervisor can be appointed to carry on all matters until he attains the age of majority. A person who is entitled to succeed the office of Lambardar-ship by inheritance however distantly related to the deceased Lambardar may be appointed in spite of his minority.

3.      Government servant: A school teacher who was serving six Km. away from his residence, was appointed as Lambardar that he may remain himself present in village while a senior military officer was refused on the ground of his active service far away from village.  

Duties of Headman: He performs the duties such as:

1.      Collection of Land Revenue and all other dues by due date and depositing the same to government office.

2.      Collection of rent and other income.

3.      Acknowledgement of all receipts.

4.      Report to Tehsildar of every death, birth, pension, and marriage or re-marriage of female drawing family pension and residing in estate.

5.      Report regarding the encroachments on roads.

6.      Report of any injury to government buildings.

7.      Compliance of the orders of Collector.

8.      Attend the summons of all authorities.

9.      Report to Patwari any outbreak of disease among animals.

10.  Report to Patwari the deaths of any right holder in his estate.

11.  Assistance in mobilization of troops.

12.  To entertain and accommodate officers who visits the village.

Dismissal of Lambardar: The grounds of the dismissal of Lambardar can be divided into two parts. Under first part his dismissal is mandatory while in second part his dismissal is discretionary.

In case of mandatory dismissal following are the grounds of dismissal of the Lambardar:

1.      If the Lambardar has been punished with sentence of imprisonment for one year or upward.

2.      If he has sold his holding.

3.      In an estate chiefly owned by the government, Lambardar ceases to hold that interest due to which he was appointed as Lambardar.

4.      If his holding has been transferred u/s 84 of this Act in the reasons of arrears of Land Revenue.

5.      If the assessment of Land Revenue of his holding has been annulled u/s 86 of this Act for the recovery of arrears of Land Revenue.

6.      If he has mortgaged his holding and has also delivered possession to the mortgagee. In this situation Collector may retain him on this post provided the Lambardar provides sufficient security.

In case of discretionary dismissal following points are considered:

1.      When criminal proceedings have been started against the Lambardar in which he may be sentenced for less than one year, he may be dismissed.

2.      If he has taken part in an unconstitutional agitation against the government.

3.      He has taken part or concealed illicit distillation of cocaine.

4.      If his holding has been attached u/s 85 of this Act for the recovery of arrears of Land Revenue.

5.      If in the opinion of the Collector, he is unable to discharge his duties due to bodily or mental infirmity.

Remuneration of Lambardar: Lambardar would be entitled to receive maximum 5% of the collected Land Revenue, which is called Pachotra. Provincial government decides as to how much he might receive as remuneration.

Pachotra cannot be attached for the execution of decree of any Court. Moreover no charge can be created on Pachotra.

Record-of-rights (OδY ½R¿): It includes following documents:

(a)   Government always claims a share in the produce of the land from the persons whose permanent right to occupy and tillage is recognized. Accurate record-of-right is necessary for a sound system of assessment and collection of Land Revenue. It consists of:

(1)         The detail of persons who are Landowners or entitled to receive the rent or enjoy the production of land.

(2)         Nature and extent of rights of those persons and benefits attached with them.

(3)         The detail of dues to be paid by these persons either to government or among themselves.

(b)   Field map of an estate. It is also called Shajra (iAÌNr· ÕÊjVq). It is the exact location of fields.

(c)    Statement of customs (~iÜA KUAË) respecting rights and liabilities in the estate.

(d)   Any other documents, which is prescribed by the Board of Revenue to be included in the record-of-right.

Board of Revenue framed rules in 1969 under West Pakistan Land Revenue Act. Rule 30(1) of these rules, prescribe further documents which have been included in record-of-rights. They are as follows:

(1)         Preliminary proceedings (ÓÖAfNIA ÙB¸IËi).

(2)         Genealogical or pedigree tree (Knà jVq).

(3)         Index Survey or Khasra Number (jJÀÃ Êjna).

(4)         Alphabetical index of landowners.

(5)         Alphabetical index of mortgagees.

(6)         Note of changes in kind of soil.

(7)         Register haqdaran nakhlistan (ÆBNn¼bà ÆAiAf´Y) (where) the nakhlistan is assessed to revenue.

(8)         Statement of rights in wells and tube-wells.

(9)         Statement of distribution of waters (where the lands are irrigated by means of Karez  (lÍiB·) or other similar source).

(10)     Statement of rights in water mills.

(11)     Statements of assessments of Land Revenue.

(12)     Order of the Revenue Officer distributing the assessment over holdings.

(13)     Field Book.

Periodical record-of-right: It is a document, which is prepared after a certain period, i.e., after every four years. Following documents are required to form periodical record of rights:

1.      Statements showing landlords, tenants, landowners etc.

2.      The nature and extent of rights and liabilities.

3.      The rent, land revenue, rates, cesses, or other payments.

Mutation: It is process of change or alteration. Register of mutation (XiBa Ë ½aAe) includes entries of acquisition and transfer of land. Patwari maintains it.

Procedure of preparation of those parts of periodical rights which relates to landowners: Acquisition by inheritance, purchase, mortgage, gift, or otherwise right of fixed term which is more than one year, shall be intimated to Patwari within three months from the date of such acquisition. Patwari shall:

1.      Record such report in Roznamcha (BÃkËi) in prescribed manner.

2.      Furnish copy of such record to the person making report, free of cost.

3.      Send a copy to concerned Union Committee, Town Committee, or Union Council within one week, where the estate is situated.

S. 43 lays down the rules for the person who acquires any interest for a term not exceeding one year, i.e., not for fixed term (less than one year) in the land. If such land is undisputed than it shall be entered without enquiry but in case of disputed land Patwari shall make an enquiry.

Determination of disputes: If any dispute arises upon checking of record or on application, Revenue Officer may of his own motion, determines the entry to be made. Revenue Officer is responsible for:

1.      Making of record.

2.      Revision of record.

3.      Entry in the register of mutation.

Revenue Officer may settle any dispute on his sole discretion but his award can not supercede the decree of Court, if any.

Restriction on variations of entries in records: Whatever is recorded in record-of-rights is not liable to change or alteration. There may be undisputed and disputed transfers of interest and so for as undisputed entries are concerned, they cannot be altered. However entries of disputed interests may be changed. These alterations are subject of the following conditions. They can be altered provided, either:---

1.      When the facts are proved: There may be any situation in which deserving or rightful person is deprived from his legal right. Name of aggrieved person is recorded in record-of-rights provided he proves his right or interest. Such person is required to appear before the authority and provide the proof of his interest. In an instance sons of deceased may deprive their sister against her right of inheritance. Later on they may admit their wrongdoing or she may prove her interest in legacy or bequest. Revenue Officer shall alter the record after getting sufficient satisfaction.

2.      When the Court has issued a decree: Revenue authorities are required by law to give effect to the decree and change entries in accordance with the rights determined. In contrary situation he can be compelled to do so because the decree is considered conclusive proof of the title in property.

3.      When new maps are prepared: New maps are prepared or revised at the time of resettlement. And this settlement takes normally twenty-five years. Revenue Officer can change the old entry with new one. There may be certain matters, which are changed in due course. Every village has Common Land, which is considered the property of all landowners and not an individual. It can be divided among them either equally or proportionately. Methodology once recorded in record-of-rights can be changed after twenty-five years.

Obligation to furnish information necessary for the preparation of record: Revenue Officer is responsible to compile record and keep it up to date. Every person who acquires any right or interest is liable to report the matter to Revenue Officer. Patwari shall provide the acknowledgement u/s 47.

Fine: If the required information is not furnished within stipulated time period, Collector shall impose the fine to Revenue Officer upto Rs. 25/-.

Ownership of mines and minerals u/s 49: It is provided whether who will be the owner of mines and minerals, which come out in land of landowners. All the mines and minerals shall and shall always be deemed to have been the property of government. Government shall exercise all the powers in this regard for the enjoyment of benefit. All the previous contracts, decrees, laws, customs, or usage will continue without affecting government rights.

Atomic material, oil, and natural gas will be the property of federal government while provincial government shall owe all the rest mines and minerals.

Presumption of such ownership: Ownership of forests, quarries (local area from which stone is regularly removed) and wasteland will be deemed of government, if not specifically provided on or before November 18, 1871, in favor of landowners.

It will be the property of landowners, if not specifically provided in favor of government after the date of enforcement, i.e., November 18, 1871.

Landowners may rebut the right of government from the Record of Rights made by assessment officer at the time of assessment.

If the record or report is silent to prove right, then landowners may prove their ownership or interest by the comparison of treatment of Land Revenue with the adjacent village or area made or assessed by Revenue Officer.

Compensation: Whenever government exercises rights over her property may infringe the rights of landowners. Government needs passages or excavation to approach her property from the land of landowners. Government is liable to pay compensation to affected landowners and this compensation shall be determined under Land Acquisition Act, 1894.

Presumption in favor of entries in Record-of-Rights and periodical records: Entries in Record-of-Rights (ROR) and periodical record are presumed correct and true unless contrary is proved or new entry is lawfully substituted therefore. Onus or burden of proof shall lie on the shoulders of the person alleges/challenges/claims that retrospective (past) entry is wrong.

Record of group estates: Normally one separate Record-of-Rights is prepared for each estate but in special circumstances, Board of Revenue by notification, may order to prepare one Record-of-Rights (ROR) for any group of neighboring estates instead of separately for each of such estate.

Board of Revenue u/s 54 – A, may call any landowner to furnish information as to extent of his ownership. Failure to furnish information or commission of fraud shall cause punishment with simple imprisonment for a term which may extend to two years, or with fine, or with both. Offences shall be tried in the ordinary criminal courts in the ordinary manner laid down in the Criminal Procedure Code, 1898.

Authority of law making: Board of Revenue is empowered to frame rules, i.e.:

1.      Language in which record is to be maintained.

2.      Forms, registers, and manner in which record to be prepared.

3.      Survey and correction of record.

4.      To conduct inquiries by Revenue Officer.

5.      Office functions of Revenue Officer and Village Officers.

Assessment: It is a process by virtue of which landowners are made liable for the payment of Land Revenue. This process begins with the calculation of net assets and comes down to the delivery of Statement of Demands (PBJ»Bñ¿ Omjȯ or Dhal Bach) to the Village Officer (Lamberdar).

Assessment of the Land Revenue: All the land wherever situated or whatever purpose is applied, shall be liable to the payment of Land Revenue, but the following areas would be excluded:

1.      Where Special contract with government is made. Law or provision of law may also exempt it.

2.      Site on which the building has been constructed either for residence or business. Site will be determined only by the Collector and not by an individual.

3.      Land, which has been included in government limits.

4.      Where Property Tax has been levied.

5.      Waste and barren land not being cultivated since last six years from the date of settlement. It shall also be exempted for onward six years from the date of cultivation after notification. Such period should be continuing. Exemption is not granted, if for some time, cultivation had been done. Discontinuity would put in the payment of Land Revenue.

Land Revenue is assessed in cash only.

System of assessment: Two systems are provided u/s 56, for assessment of Land Revenue, i.e., fixed assessment and fluctuating assessment. Fix assessment remains in force for 25 years. Revenue Officer determines whether fix or fluctuating assessment is applicable. He shall also determine whether portion of land has been included in village site.

Fixed assessment is applied where climatic situation remains same during the normal period of cultivation while fluctuating assessment is applied where land is cultivated by natural sources, i.e., raining. Here seasonal climate is varied time to time. Fixed assessment remains fixed apart from the rates of agricultural produce arising from that land.

Village site is also liable to the payment of Land Revenue, if business premises is built on it, at the rate of corps rather than the income arising from it.

Exemption from the payment of Land Revenue: There are two types’ of lands, i.e., irrigated and un-irrigated lands.

·         Upto 2.5 acre of irrigated land is exempted from the payment of Land Revenue.

·         Exemption of un-irrigated area goes to 5 acres.

·         Irrigated and un-irrigated land is both owned by a landowner would be exempted provided irrigated land does not exceed from 2.5 acres.

Basis of assessment: Settlement Officer calculates the Land Revenue on the base of average gross produce of an estate or a group of estates.

Maximum limit of assessment: Assessment is not based on profits arising from such land but on the base of net assets. Maximum limit to impose Land Revenue from 1816 to 1863 was ½ of the net assets, from 1863 to 1873 the rate was 1/3^rd, from 1928 onward the rate has been fixed upto ¼^th of the net assets.

Assessments may either be general or special. Board of Revenue notifies the general assessment in which schedule of assessment is declared.  Revenue Officer makes proposals. Landowners put their objections to Board of Revenue within 30 days of such announcement that the assessment is made wrong.

Board of Revenue hears the appeals and satisfies the landowners. Upon the confirmation of Land Revenue, landowners or group of landowners having liability of Land Revenue more than 50% may give notice of refusal to pay Land Revenue. Collector may take possession upto ten years and will cultivate that land himself or through his agent and shall recover all dues. He may remit the previous dues. Collector is liable to pay upto 50% of net assets to landowner as subsistence allowance.

Assessment made once remains in force for a period of twenty-five years. Introduction of canal irrigation in an estate may put it into special assessment after ten years of the introduction of canal irrigation.

Collector may issue warrant to recover government dues, arrest, detain, and then auction the land. In case due assessment is not conducted then rate of Land Revenue will remain as previous. Government’s failure in reassessment does not debar government to receive Land Revenue. After reassessment, rate of Land Revenue cannot be exceeded upto ¼^th of the previous rate, e.g., if the last rate was Rs. 100/- per acre now it may be increased upto Rs. 125/- only per acre. If only one estate is reassessed then increase may go upto ½ of the previous rate.

Special assessment: Special assessment is made by Revenue Officer in the following cases, namely:

1.      When it is to propose to change the form of assessment.

2.      When the lands are sold, leased, or granted by the government.

3.      Upon the notice of refusal of payments of Land Revenue or in case of default and annulment of Land Revenue.

4.      When it requires because of water, sand, natural calamity, form, or any other cause.

5.      If the assessment is not made on any land including water mills, fisheries, and natural produce such as spontaneous produces.

6.      When waste and barren land become irrigated land.

Board of Revenue confirms the assessment.

According to S. 70 – A, landowners are divided in four categories, who will pay Land Revenue in addition to the normal Land Revenue. This increased rate of Land Revenue covers the deficit arises from the exemption of small landowners. Categories with enhanced rate of Land Revenue is as follows:

	Category	Enhanced Rate
	A	50%
	B	100%
	C	200%
	D	300%

Category “A”: Landowners who have irrigated land equal or more than 2½ acres and equal or less than 12½ acres, or un-irrigated land equal or more than 5 acres and equal or less than 25 acres, or both lands of irrigated and un-irrigated area of which does not exceed 12½ acres of irrigated land, fall within category of “A” and are liable to pay 50% more than of normal rate.

Category “B”: Landowners who have irrigated land equal or more than 12½ acres and equal or less than 25 acres, or un-irrigated land equal or more than 25 acres and equal or less than 50 acres, or both lands of irrigated and un-irrigated area of which does not exceed 25 acres of irrigated land, fall within category of “B” and are liable to pay 100% more than of normal rate.

Category “C”: Landowners who have irrigated land equal or more than 25 acres and equal or less than 50 acres, or un-irrigated land equal or more than 50 acres and equal or less than 100 acres, or both lands of irrigated and un-irrigated area of which does not exceed 50 acres of irrigated land, fall within category of “C” and are liable to pay 200% more than of normal rate.

Category “D”: Landowners who have irrigated land equal or more than 50 acres, or un-irrigated land equal or more than 100 acres, or both lands of irrigated and un-irrigated area of which does not exceed 100 acres of irrigated land, fall within category of “D” and are liable to pay 300% more than of normal rate.

Formula for calculation of land: S. 70 – B, determines land-ownership. 2 acres of un-irrigated land, form 1 acre irrigated land. Land of landowner includes all land wholly or partially situated within or outside provinces. Common land (PÝ¿Bq), if exceeds, from 25 acres, shall also be included in ownership, as the custom is. Village site, government limit, and land on which property tax has been levied are exempted from the payment of Land Revenue.

Obligation to convey information of increase: S. 70 – C, makes liable the landowner to furnish information of increase in the extent of his ownership to Patwari. Failure to comply with this direction without reasonable cause or with the rules or orders made under this section or willful furnishing of false or incomplete information shall be deemed to be an offence. Under Section 54-A, he is punishable with imprisonment which may extend to two years, or with fine, or with both.

Redress of grievance: Wrong entry in record is liable to recheck u/s 70 – D. Assistant Collector is competent authority to receive applications. He conducts an enquiry and gives reasonable opportunity for redressal of grievance.

If Revenue Officer comes to know that appropriate Land Revenue is being unpaid, may order for the payment of Land Revenue. His enquiry is confined and he is not authorized to ask the validity of any sale deed.

Power to exemption: U/s 70 – E, government may form rule for the exemption of Land Revenue.

Liability to pay Land Revenue: Payment of the Land Revenue is bar on:

1.      Holding itself is liable.

2.      Landowner himself.

3.      Landowner jointly and severally: Government may compel one of them to pay entire Land Revenue. Land of the defaulter landowner is transferred to the payer of the Land Revenue for a period upto 15 years.

Different modes for the recovery of arrears of Land Revenue: Arrears are a amount which becomes due in Statement of Demand and remains unpaid. S. 80 provides different processes for its recovery such as:

1.      Service of notice u/s 81: Lambardar is a person responsible to collect and deposit Land Revenue in due course of time. Upon the failure of Lambardar to do so after application of legal methods, he informs Revenue Officer within six months. Revenue Officer issues notice of demand to defaulter and gives twenty days period for payment of Land Revenue. Notice is mandatory. It is a call of competent authority. In a Court ruling Assistant Registrar is a competent authority to issue demand notice. If arrears remain unpaid then step second is initiated.

2.      Arrest and detention of defaulter u/s 82: If action number one fails then Revenue Officer either Assistant Collector Grade – I or Assistant Collector Grade – II issues order of his production before him.

If order is passed by Assistant Collector Grade – II, defaulter shall be produced before him who may detain him upto twenty-fours hours. Upon failure to recover arrears within twenty-four hours, he has to produce defaulter before Collector or Deputy Commissioner who may pass orders for his further detention upto thirty days.

If such order is issued by Assistant Collector Grade – I, concerned officer shall produce defaulter before him who may detain him for maximum ten days. Upon failure in recovery, he is bound to produce defaulter before Collector or Deputy Commissioner who may pass order for his further detention upto thirty days.

During the detention, if defaulter discharges his obligation and pays Land Revenue or produces acceptable security, he is released at once. If he remains fail to pay arrears, next step is taken.

This action cannot be taken against others joint landowners, females, minors, lunatic, and idiots.

3.      Distress and sale of moveable property and crops u/s 83: If forgoing two matters remain fail in recovery of arrears then third option is used to do so, i.e., sale of his moveable property and uncut or un-gathered crops of the defaulter. Revenue Officer passes this order. Distress and sale is conducted after passing the decree of Revenue Court.

There are certain exception u/s 83 of Land Revenue Act and u/s 60 of Civil Procedure Code (CPC) as follows:

(1)   Grains necessary for livelihood sufficient for a period of one year for his family.

(2)   Fodder which is necessary for cattle.

(3)   Tools of husbandry (for the purpose of cultivation) and seed.

4.      Transfer of holding u/s 84: If defaulter has crossed three former barriers then transfer of holding takes place. Revenue Officer transfers the holding of the defaulter to other landowner of the estate who is willing to pay arrears and accepts conditions which Deputy Commissioner thinks fit to prescribe. Minimum period of transfer is one agricultural year, which comes from 1^st July and ends on 30^th June. Maximum transfer of holding is fifteen years. Landowner must not be defaulter and should be economically well off. Transfer of holding is restored to the defaulter when he pays arrears. Restoration requires the completion of agricultural year. Transfer of holding may be of fix period and automatically restored after expiry of fixed period.

5.      Attachment  (ÓñJy) of holding u/s 85: Attachment follows some rules and regulations and has certain processes as follows:

1.      Conditions of the attachment of holding: Where there is no application of S. 84 Collector may act in accordance with S. 85 and can attach the holding of defaulter to recover the arrears of defaulter.

2.      Management of holding: Collector may take the management of attachment of attached holding own.

He also may appoint an agent for that purpose. In any case, either Collector or his agent shall cultivate the land and arrears shall be paid from the cultivation proceeds arising out from such land.

3.      Duration of attachment: Maximum period for the purpose of attachment of land is provided five years. This period does not commence at once but from the very next agricultural year, which commences from 1^st July. Period of attachment gets end soon on the moment when arrears are paid and land is released in favor of defaulter.

4.      Disposal of existing engagements: Collector or his agent shall give effect to all the existing contracts either tenancy, lease, mortgage, or otherwise. He shall receive all the profits and rents to adjust the accrued amount of arrears.

5.      Restoration of holding: Whenever the arrears are paid or recovered from such holding, holding shall be restored soon in favour of defaulter without awaiting the completion of five years.

6.      Annulment of assessment of holding u/s 86: Following procedure is adopted for annulment:

(1)        Conditions of annulment: After the failure of all other processes and arrears are remain due for longer period than one year then Board of Revenue may annul the due arrears of current assessment.

Exception: This rule follows some exceptions. This action shall not be taken against the land:

(2)        Which was attached u/s 85.

(3)        Which was under the charge of the Court of Ward.

(4)        Management of holding: Collector or agent or person willing to accept the terms and conditions sanctioned by Board of Revenue shall manage the holding to cultivate.

(5)        Duration of annulment: Period of annulment shall not exceed than ten years. Annulment comes into effect from the beginning of next agricultural year. Upon the expiry of term, if defaulter refuses to pay arrears and gives notice of refusal, Collector shall take over the possession of his holding for the remaining period of current assessment.

(6)        Disposal of engagements: Engagements such as lease or tenancy shall not be binding on Collector during the holding period under Collector or his agent.

Board of Revenue is competent authority to allow the auction u/s 86.

7.      Proclamation of attachment or annulment of assessment and its consequences u/s 87: If the due payment is not paid to defaulter before proclamation shall be paid to Collector and payer shall be relieved from liability.

After making the proclamation due amount payable to defaulter shall be paid to Collector and payer shall be relieved from liability.

8.      Sale of holding u/s 88: If the foregoing processes remain fail in collection of Land Revenue, then Collector shall sell the property with the prior approval of Board of Revenue.

Exception to this rule: Following land is exempted from the sale:

1.      Any land on which arrears are accrued for the period when it was under charge of Court of Wards.

2.      Any land on which arrears are accrued of the period when the land was under attachment u/s 85.

3.      Any land which was under control of Collector or his agent u/s 86, and any arrears accrued of the said duration.

Effects of sale on encumbrances u/s 89: All encumbrances shall be set aside when land shall be sold. This sale bears the following exemptions:

1.      Non-agricultural encumbrances such as erection of dwelling house or manufactory or mine, ground, tank, canal, place of worship, burial ground, either temporary or perpetual.

2.      Any encumbrances made in good faith.

8.      Proceedings against other immovable property of defaulter u/s 90: If the arrears are remaining unpaid or un-recovered after the application of here-in-before steps, Collector may sell other immovable property to recover arrears.

Basis for proceedings: This process is made on the land other than where Land Revenue is due.

Disposal of encumbrances: All the encumbrances as created before the proclamation in good faith would be treated as valid. Defaulter has due proprietary rights and under constitution he can use his legal and fundamental right of acquisition and disposal of his property.

Issuance of proclamation: As with as Collector decides to proceed u/s 90, he shall issue proclamation and prohibit transfer or charge property. This section is applied on the land other than on which arrears are accrued.

Collector can withdraw this proclamation as soon as defaulter deposits to authority all dues including the expenses incurred on management and administration or pays on spot before the fall of final hammer.

Prohibition of alienation (transfer): Any transfer of defaulter made after the proclamation such as sale, gift, mortgage, or otherwise and before withdrawal, shall be void.

Remedies available of a person denies his liability u/s 91: A person who denies his liability for the payment of Land Revenue demanded in Statement of Demands, has to first pay all the dues so asked to deposit under protest. He can recover these dues through a suit.

This suit is instituted where the office of Collector is situated and where the sum of arrears is accrued.

Sale of perishable items: If the arrears are not recovered from the former proceeds, Collector or Revenue Officer may put the perishable items in sale within ten days without confirmation from Board of Revenue which is normally required in other moveable and immovable properties. This sale must be conducted within shortest possible time, which may extend upto ten days. Amount of sale proceed is subject to deposit on spot.

Sale of cattle (livestock, animals, and herd etc.): This sale is conducted within thirty days. All terms and conditions shall remain same as previous.

Sale of other moveable property: Moveable property, which was left over in former sale for the purpose of recovery of arrears from defaulter.

General rules regarding sale of perishable property, cattle, and other moveable property:

1.      Collector issues proclamation for such sale.

2.      This sale is not subject to the approval of Board of Revenue.

3.      Copy of proclamation is affixed or pasted in a conspicuous (noticeable or clear) part of Tehsildar office.

4.      Sale or auction cannot take place on Sunday or other holiday.

5.      Collector or Revenue Officer is concerned persons to hold sale in term of auction.

6.      Payment of arrears before the completion of sale puts it to an end in favour of defaulter.

7.      Successful bidder has to deposit 25% of bid amount on spot and balance within thirty days.

8.      Failure to deposit balance amount puts property in re-auction with forfeiture of deposited money.

9.      Loss in re-auction is recovered from prior bidder.

10.  Every sale is subject to report to Commissioner.

11.  Any irregularity or mistake in publication or conduct of sale shall put sale set aside. Such application must be filed within thirty days after sale.

12.  Purchaser is provided with a certificate being conclusive proof of purchase. Purchase in this auction needs not to be registered.

13.  Purchase money is refunded upon non-confirmation or set aside of sale.

14.  Claim of third person is not adjustable from auction.

15.  Proceeds of sale:

(1)        Shall adjust arrears of Land Revenue.

(2)        Shall adjust cost of sale.

(3)        Shall be re-imbrued to defaulter, which shall be left over after adjustment of Land Revenue and cost of sale.

Recovery of certain arrears through Revenue Officer instead of by suit: Village Officer is liable to collect sum of arrears from landowners and deposit in government treasury within due date. If Lambardar remains fail to do so or landowners fail to do so, Revenue Officer may recover such recoverable arrears from landowners instead of filing suit in Court.

Other sums recoverable as arrears of Land Revenue:

1.      Fees, fines, or costs are recoverable as Land Revenue.

2.      Revenue of natural or spontaneous produces is also recoverable.

3.      Fee is recovered for the expenses incurred on construction and repair of embankments, work for supply, storage, and control of water of agricultural purposes, for preservation and reclamation of soil and drainage and reclamation of swamps.

4.      Maintenance of canal is also recoverable.

Survey and boundaries § 116 – 134: Maintenance of Record-of-Rights (ROR) in cities and towns is also a function of the Board of Revenue. Following are the general rules:

1.            Board of Revenue may conduct revenue survey of any land in province.

2.            Revenue survey extends to cities, villages, or towns generally or any land specified in notification.

3.            Entries in record are presumed correct.

4.            Revenue Officer defines the boundaries of estates, holding, field, other portion of estate for the purpose of boundary marks to be erected and repaired.

5.            Revenue Officer may himself or may delegate someone landowner to erect or repair boundary marks. Non-compliance put landowner in fine upto Rs. 50/-.

6.            Board of Revenue may notify survey by agency instead of Revenue Officer or Village Officer.

7.            Survey marks include tri-junctions pillars or plate-form or sihaddas, burgis (mud pillar or stone slabs), masonry or stone pillars.

8.            Board of Revenue may order for permanent boundary line to be fixed in estates fall in river action.

9.            Landowners are responsible to take care of survey marks of their holding.

10.        Report regarding any injury to survey mark to Revenue Officer is responsibility of Village Officer.

11.        Survey is based on square system or rectangulations. 

12.        One survey number is allocated to one acre.

13.        Land effected by river action shall vest to landowners of the estate which lies on that side of the boundary line on which such holding, field, or other portion of an estate is situated.

14.        Such separated land can be acquired back upon cessation of substantial produce or its unfitness for cultivation.

15.        Upon mutual agreement, payment can be made for land acquisition.

16.        Such land can be transferred voluntarily.

Partitioning of land: Where agricultural land is under joint holding and joint owners want to get their share, they may apply for partitioning of their share in the land to Revenue Officer, provided:

1.      He is shareholder or joint owner in land who has been record in Wajib-ul-Araz (~iÜA KUAË) of Record-of-Rights (ROR).

2.      A decree has established his right as to share.

3.      All interested parties have executed a written statement in the admission or denial thereof.

Following application must be made only for the land belonging to agriculture only. Village site, structure, or area included in town is not subject of portioning under this law.

Restriction and limitation of partitioning u/s 136: Following is not subject of partition.

1.      Places of worship shall not be partitioned after application is made as it is considered common for people.

2.      Burial place, i.e., graveyard shall continue, if came into existence, and shall not be partitioned.

Partition of the following places may be refused: Revenue Officer may refuse the partitioning, he thinks, if

1.      Inconvenient to the co-sharers.

2.      Other persons are interested in that place not to be partitioned, directly or indirectly.

3.      The utility of such place is diminished for the person interested after partition.

4.      Embankment, watercourse, well, tank, or land where supply of water depends.

5.      There is pasture or grazing-land situated.

Process of determination: Revenue Officer shall determine the utility of the above land as to how many shares shall go to the co-sharers. Revenue Officer shall divide the profits arising out from that land or percentage of utility among the co-sharers when the application for partition is received. Revenue Officer fixes the date for hearing and informs:

1.      To all the co-sharers recorded in Record-of-Rights (ROR) who have not joined in application.

2.      To all persons who are directly or indirectly interested in land so applied for partitioning, if he thinks fit.

On the day of hearing Revenue Officer shall ascertain whether any other co-sharer desires to join partition and if so, Revenue Officer shall add his name as applicant in partition.

Cause of rejection and record of reasons: If Revenue Officer thinks fit, on the day of hearing, that partition does not follow good and sufficient cause, may reject the partition. Revenue Officer shall record the grounds of such rejection.

Procedure on admission of application: When Revenue Officer satisfies that there is sufficient ground of partition, he shall:

1.      Ascertain the questions as to the title in the property for which partition is applied.

2.      How the property is divided and what shall be the mode of partition.

Proceeding of determining the question as to title: There are two procedures to decide the title of the land under partition:

1.      Revenue Officer may decide the question himself.

2.      He may direct the concerned parties to file a suit in Civil Court within ninety days of this order.

If party fails to file suit then Revenue Officer shall decide the case himself.

Upon the completion of partition, Revenue Officer shall prepare an instrument of partition and also records the date of so effect.

When the partition is decided, Revenue Officer shall give possession to the parties concerned and if any application is made within three years of such partition, he shall give effect to it. If application is not made within three years after partition, then right of Revenue Officer shall come to an end as to hear any objection. After passing three years, application can be made to Civil Court within nine years as to object partition.

Board of Revenue with the approval of government shall determine the cost and mode of partition in which such costs are to be apportioned.

Land is subject to re-distribution if custom allows and application is made. Authority shall give to it due regard. This application is to be made to Assistant Collector Grade – I.

Appeal: An appeal may continue of proceedings of lower forum to higher forum. Any proceeding taken to ratify an erroneous decision of a Court by brining it before a higher Court.

Jurisdiction: Where any dispute arises, Court of original jurisdiction has power to hear and settle case. Where order of Court of original jurisdiction or Revenue Officer or Assistant Collector of either grade is deemed unsatisfactory an appeal can be lodged to Collector.

Appeal can be forwarded to Commissioner against the order of Collector.

Appeal can be initiated to Board of Revenue against the erroneous order of Commissioner where question of law arises. Mistake of question of fact is not ground to initiate appeal to Board of Revenue.

Upon confirmation of original order, appeal cannot be forwarded against its decision.

Board of Revenue is highest forum of revenue matters in province therefore no appeal lie against the order of Board of Revenue. Writ petition can be originated in High Court but not appeal.

If Collector has modified or reversed an order on appeal, and subsequently appeal is moved to Commissioner, the order of Commissioner shall be final.

Review: Where application is made for further consideration to the similar Court is termed as review. When previous order is passed as modifying or reversing in review, it shall be deemed as original order.

Before any order is confirmed, modified, or reversed in appeal, reasonable opportunity is to be provided to both of the parties as golden principal of natural justice. Both parties appear in hearing in support or against the order appealed.

Limitation of appeals: From the date of order in appeal limitation for each appeal shall be as follows:

1.      Collector: Where appeal is to be made to Collector against the order of Court of original jurisdiction or Revenue Officer or Assistant Collector of either grade, the limitation period shall be thirty days. Limitation shall be computed from the date of such order is passed.

2.      Commissioner: Appeal against the order of Collector has limitation period of sixty days after passing the order of Collector.

3.      Board of Revenue: Where appeal is to be instituted in Board of Revenue, limitation period extends to ninety days.

U/s 5 of Limitation Act of 1908, application for condonation (pardon, excuse, sanction, forgive) of delay can be moved where the limitation period has been passed. It should include reasonable details against each day delayed. It is upto the discretion of Court, if satisfies, the delay is condoned.