Subjective

Patwari ka basta
surveys & boundaries
Inheritance in Islam
collection of land revenue
recovery of other demands by revenue
appointment and powers of revenue officers
inspection of revenue record & land record office
appeal review & revision in revenue matters

HISTORICAL DEVELOPMENT OF LAND LAWS

 Muhammad Bin Qasim left the landowners undistributed in possession;
 Subsequent Muslim Rulers re-organized the Revenue Administration;
 Ghazanvids, Qutb-ud-Din Aibak, Balban, Hindu Chiefs, Ala-ud-Din Khalji, Ghiyas-ud-Din Tughluq,
Muhammad Tughluq, Firuz Shah, Sayyids and Lodhis, Sher Shah, Akbar, Jahangir & Shah Jahan,
Aurangzeb and British System.
The historical evolution of land revenue system in Pakistan
o The historical evolution of land revenue system in Pakistan goes as far back as the early Muslim
rule in the sub-continent, in 13 th & 14th centuries. Sultan Ala-ud-Din Khalji (1255-1316) was the
first Indian ruler to introduce a system of land administration.
 Mughal Emperor Akbar’s Minister for Revenue Affairs, Todar Mal (d.1659) is credited for laying down the
basic foundations of land revenue and land administration system now prevalent in India, Pakistan, and
Bangladesh.
 Shershah Surry – administrative hierarchy of Mauza, Paragana, Sarkar & Iqta;
 Adopted Paragana as essentially a revenue unit, connected primarily with measurement, assessment and
collection of revenue;
 Each Paragana was placed in charge of two officers - Shiqdar and Amin;
 Paraganas were grouped in Sarkar which was headed by Shiqdar-i-Shiqdaran;
 For assessment, Sher Shah imposed the method of measurement with Jareeb (Zabt) which was distinct from
the simple measurement established by Ala-ud-Din Khalji;
 It denoted rates fixed in cash and in grain;
 The schedule of Shershah’s assessment rates was prepared on the basis of 1/3 rd of the average produce of
the good, middling and poor yields per bigha;
 The same schedule of rates was subsequently selected for general application during era of Mughal reign;
 The Sikhs established their rule in 1799 in Punjab and trans-Indus district;
 Maharaja Ranjit Singh, started with simple Kankut-batai system, claiming 1/3 to 1/2 of the crop;
 Towards the close of the reign the practice of levying cash was introduced in certain parts of the Kingdom;
 The demand was increased by the levy of numerous cesses (abwab);
 The land system given by Muslim Rulers and by the Sikh regime was developed by the British and worked
successfully;
 On annexation, following duties fell on British administration:

o (a) Assessment of land revenue by making settlements-

o (b) Determination and framing of Records of Rights to decide who should pay the sums
assessed-
o (c) Collection of Land Revenue-
o The same duties continued to constitute the main features of the land-revenue administration
throughout the British rule;
 After annexation of Punjab in March, 1849, a Board of Administration was established to run the Province;
 In February 1853, it was succeeded by the office of Chief Commissioner;
 In 1859, the Chief Commissioner, later-on became Lieutenant Governor of the Province;
 Lieutenant Governor was assisted by the:
 o (a) Judicial Commissioner-
o (b) Financial Commissioner-
o The Financial Commissioner was responsible for assessment & collection of land revenue and
maintenance of land records – record of rights;
o He was assisted by Divisional Commissioners and District Collectors;
 Through the West Pakistan Board of Revenue Act, 1957, the Financial Commissioner was replaced by the
West Pakistan Board of Revenue;
 After promulgation of PLGO 2001, the office of Commissioner was succeeded by EDO(Rev);
 The office of Commissioner was again restored in August 2008;
 The offices of Deputy Commissioner/Collector were also restored later on.
Laws
 The Punjab Board of Revenue Act, 1957;
 The Punjab Land Revenue Act, 1967;
This Act is mainly based on Punjab Act 1887 – which was applicable to Punjab, NWFP & Baluchistan.
Bill No.27 of 1965 was introduced. It was debated in PA in 39 sittings during 1 & 1/2 years. Notices 0f
1182 amendments out of 115 were accepted and incorporated in Bill
 Court Fee Act, 1870;
 The Transfer of Property Act, 1882;
 The Punjab Tenancy Act, 1887;
 The Government Tenants Act, 1893;
The Land Acquisition Act, 1894
 Stamp Act, 1899;
 Registration Act, 1908;
 Colonization of Govt. Lands Act, 1912;
 Pre-emption Act, 1913 (now 1991);
 Consolidation of Holdings Ordinance 1960;
 The Punjab Protection and Restoration of Tenancy Act, 1950;
 Muslim Personal Law (Shariat) Application Act, 1962;
 Zakat and Usher Ordinance, 1980;
 Punjab Jinnah Abadis for Non-Proprietors in Rural Areas Act, 1986;
 Punjab Agriculture Income Tax Act, 1997;
 The Punjab Privatization Act, 2010;
 Land Reforms Regulations – 1957, 1972 and 1977;
 Registration of Claims (Displaced Persons) Act, 1956;
 Pakistan Rehabilitation Act, 1956;
 Pakistan (Administration of Evacuee Property) Act, 1957;
 Displaced Persons (Compensation and Rehabilitation) Act, 1958;
 Displaced Persons (Land Settlement) Act, 1958;
 Scrutiny of Claims (Evacuee Property) Regulation 1961;
 Price of Evacuee Property and Public Dues (Recovery) Regulation, 1971.
 Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975 – effective 1.7.1974
 LAND REVENUE RULES, 1968;
 SETTLEMENT MANUAL/RULES;
 PUNJAB LAND ADMINISTRATION & MANAGEMENT MANUAL;
 COLONIES MANUAL;
 LAND RECORDS MANUAL;
 STAMP MANUAL;
 REGISTRATION MANUAL, ETC.
Question 1
Various Classes of Revenue Officers under Land Revenue Act 1967
Introduction
Under the Land Revenue Act 1967 there are various classes of revenue officers. The act describes the appointment,
power, duties, and functions of revenue officers. Administrative control in revenue matters all over a province is
exercised by the Board of Revenue. Every revenue officer is subject to the control and supervision of the officer to
whom he is subordinate.
Definition of Revenue Officer
According to Sec. 4 (23) of the Land Revenue Act (L.R.A.):
"Revenue officers means a revenue officer having authority under this act to discharge the functions of a
revenue officer."
Prime Function
The prime functions of the department defined as per the rules of business are given below:
• Administration of land laws and maintenance of record of rights in land.
• Management of State land.
• Recovery of government dues.
• Changes in administrative units/creation of new divisions, districts, and tehsils.
• Consolidation of holdings.
• Land acquisition of land for public purposes and companies.
• Disaster management and relief.
DEPARTMENTS
– Revenue Department
– Colonies Department
– Consolidation Department
– Disaster Management Department
SPECIAL INSTITUTION
– Punjab Land Commission
ATTACHED DEPARTMENTS
– Directorate of Land Records
– Directorate of Katchi Abadis
AUTONOMOUS BODIES
– Provincial Disaster Management Authority
– Punjab Land Record Authority
– Punjab Privatization Board Classes of
revenue officers
• There shall be the following classes of Revenue Officers:-
– (a) Board of Revenue;
– (b) Commissioner;
– (c) Collector;
– (d) Assistant Commissioner;
– (e) Assistant Collector of the first grade; and– (f) Assistant Collector of the second
grade.
Board of Revenue
The board of revenue is the highest authority in revenue matters. Definition
"BOR means the BOR established under the West Pakistan Board of Revenue Act
1957"
Duties
The BOR exercises general superintendence and control over all revenue officers.
1. The BOR appoints revenue officers.
2. The BOR transfers revenue officers.
 3. The BOR is the highest Court of appeal and revision.
4. The BOR distributes business, withdrawal, and transfer cases. Administrative Control
• Superintendence and control of Revenue Officers.–
The general superintendence and control over all other Revenue Officers shall be vested in the
Board of Revenue.
Subject to the general control of the Board of Revenue, a Commissioner shall control all other
Revenue Officers in the Division.
Subject to the general control of the Board of Revenue and the Commissioner, the Collector of
the District shall exercise control over the Revenue Officers in the
District.
Power to distribute business and withdraw and transfer cases
The Board of Revenue may, by written order distribute, in such manner as may be deemed fit, any
business cognizable by any
Appointment of Commissioners and Collectors.–
The Government shall appoint a Commissioner of division.
Additional Commissioners and Additional Collectors.–
The Government may appoint an Additional Commissioner of a Division, who shall exercise the powers of
a Commissioner.
The Government may appoint an Additional Collector of a District, who shall exercise any of the powers
and the duties
Collector
The collector is the head of a district. He is the District Officer of revenue in a district. The collector is the most
reasonable position holder of a district and performs multi-task duties.
Duties
Transfer of case
The collector may transfer any case pending before any subordinate officer to any other officer of his
choice.
Withdraw Case
The collector may withdraw any case pending before his assistant collectors and he may transfer the case to
any other assistant collector or any other subordinate officer for disposal.
The collector may refer any case for investigation and report and may decide the case on such a report after
giving the parties concerned an opportunity of being heard.
The collector may summon any person whose attendance he considers necessary for any business before
him as a revenue officer.
Assistant Commissioners and Assistant Collectors
● The Government may appoint in a District as many Assistant Commissioners and
Assistant Collectors of the first and second grade as it may deem expedient.
● The Government may place the revenue administration of a Sub-Division in the charge of an Assistant
Commissioner
Assistant Collector of Ist Grade
The assistant collector of the Ist grade is appointed as revenue officer as head of a sub-division. Duties
Assistant Collector Ist grade performs his duties as per directions of Provincial Government.
Assistant Collector of Second Grade
Tehsildar and Naib Tehsildar are normally assistant collectors of the second grade. Duties
Assistant collector second grade performs his duties as per directions of the Provincial Government.
Tehsildar
● The chief officer entrusted with the local revenue administration of a Tehsil shall be called the Tehsildar.
● A Tehsildar shall exercise such powers and discharge such duties of any Assistant
Collector as may be conferred by or under this Act
Scope
Revenue officers have the power to take cognizance of the following offenses:
Intentionally giving or fabricating false evidence at any stage of the judicial proceeding.
Making malicious or corrupt reports or pronouncements at any stage of a judicial proceeding by a public
servant.
 Intentional insult or interruption to a public servant sitting in judicial proceedings.
Conclusion
To sum up it can be said that all functions of whatever class of revenue officer are determined under the L.R.A.
1967. The BOR is the Chief Authority for revenue matters in the province. It is competent to determine the rules of
appointment and duties of various revenue officers.
Record Of Rights
Introduction:
The record of right is maintained in every estate. it provide various information about a particular land. the
assessment of land revenue payable, disputes regarding land are determined in the light of record of rights. land
revenue presumption of truth attached to the entries in the record of rights.
Relevant provisions:
Sections 39, 40 land revenue act 1967.
Power of board of revenue:
Where is appears to the board of revenue that record of rights for an estate does not exist, or the existing record
of rights for an estate requires special revision, the board of revenue may by notification, direct that a record of
rights be made or the record of rights be revised as the case may be.
(i) Effect:
A record of rights made or specially revised for an estate shall be deemed to be the record of rights for that
estate, but shall not affect any presumption in favour, of the Govt, which has arisen already from any previous
record of rights.
Object of record of rights:
The primary object of record of rights is the collection of land revenue from the person who are liable to pay such
amount under the land revenue act.
Documents included in record of rights:
Register of the names of land owner and tenant:
The record of rights consist of a register containing information as who are the tenants and who are landowner in a
estate. it also specified particulars of the rents as profit.
Jama Bandi:
Jamabandi or register of Haqdarazaminb is an up to date edition of record of right, it is an authentic record of the
owners of land within an estate.
Register regarding liabilities of land owner and tenant and other revenue matters:
A register containing there in information with regard to the liabilities of the land owners and tenant
respectively. it also contain information in regard to the quantum of the land revenue rate cesses, and other
payments due from the land owners.
Map of the estate:
Map of the estate is also included in record of rights. it describes the location and measurement of the field.
Statement of customs:
A statement is prepared in which the customs regarding rights and liabilities of the landowner and tenant are
mentioned.
Statement of rights in wells:
In the areas where irrigation is done through wells a statement is prepared in which it is specified the respective
rights and obligation of the landowners who can irrigate their land from wells.
Statement of rights in irrigation:
A statement is prepared in which it is specified that respective rights of the landowners from other source of
irrigation.
Wajib- ul- Arz:
Wajib- ul- Arz is a statement in which customs and administrative position of a village is
described.
(ix) Shajira nasab:
It is a statement in which genealogical history of persons belonging to the land is described in detail.
6. Conclusion:
To conclude I can say that record of right is collection of various revenue papers regarding an estate. it is
maintained in every village and contains information about revenue matters rent payable, cessess, names
of landowner and tenant, their obligation and right etc.
What are the different steps prescribe under law for the recovery
of arrears of land revenue.
Introduction:
If a landowner fails to pay land revenue assessed or imposed on his holding government may adopt various
methods for recovery of the land revenue. the payment of land revenue is the first charge on the land and the
collecting agencies can collect the revenue from person occupying the land without regard to his title.
Relevant provisions:
Sec. 80 land revenue act 1967.
Processes available under land revenue act for the recovery of arrears:
Following are different processes available under land revenue act for the recovery of arrears of the land
revenue.
By notice of demand:
A notice of demand may be issued by the revenue officer on or after the day following on which an arrear of
land revenue occurs.
Case law 1990 ALD 149
The notice of demand which can be issued by the revenue officer could be invoked only in those cases where
dues against a person has been determined.
By arrest and detention of defaulter:
If land revenue remains unpaid after the laps of 30 days of further notice, the revenue officer may issue a
warrant for the arrest of defaulter by a police officer. the revenue officer may produce the defaulter before
the collector or he may be kept by him not more than 10 days.
Exceptions:
Following are exempted from the arrest.
Female.
Lunatic.
Minor.
Non execution of warrant:
The warrant shall not be executed in the following cases.
If arrears are paid by the defaulter.
Any security is furnished for the payment of arrears by the defaulter.
Distress and sale of moveable property and crops:
At any time after an arrear of land revenue has accrued, the moveable property, and uncut or ungathered crops
of the defaulter, may be detained and sold by order of a revenue officer.
Discretion of collector:
The collector may exempt any quantity seed grain, any cattle and subsistence for the family of the defaulter.
By transfer of holding:
At any time after an arrear of land revenue has accrued on a holding to any person being a landowner of the
estate in which such holding situated and not being a defaulter in respect of his own holding, on condition of
his paying the arrear before being put in possession of the holding and on such further conditions as the
collector may deem fit to impose.
Duration of transfer:
The transfer may be either till the end of agricultural year or for a term not exceeding fifteen
years.arrears of the land revenue is not recoverable by any of the processes here in before. V.
By attachment of holding:
The collector may cause such holding to be attached and taken under his own management or that an agent
appointed by him for that purpose. this attachment will not exceed in any case from 5 years shall be released
are discharged sooner, the land shall be released and the surplus profit, if any, by handed over to the land
owner. VI. By annulment of assessment of holding:
If the aformentioned processes are insufficient and the revenue is due for more than one year the board of
revenue may annul the existing assessment of the holding.
By sale of holding:
If the land revenue is accrued and forgoing processes are insufficient for the recovery thereof, the collector
with the prior permission of the board of revenue, may sell the land in respect of which arrears are due.
By proceeding against immovable property of the defaulter:
If the arrears of the land revenue is not before mentioned, the collector may attach any other immovable
property of the defaulter.
Place of making deposit:
Arrears of land revenue have to be deposited at the same Tehsil headquarter in whose jurisdiction the estate is
situated and where the tehsil treasury has been incorporated with the district treasury, than any such deposit
can be made into the district treasury.
Land revenue from whom recoverable:
PLD 1972 Rev. 43
Land revenue is charge on the land and the collecting agencies can collect the same from a person occupying
the land without regard to his title to the land.
Conclusion:
To conclude I can say that, the land revenue act provides for the processes for recovery of arrears of land
revenue. all the land owners are liable for the payment of land revenue of their holding under land revenue act
no one can escape his liability for the payment of arrears of land revenue.
Discuss the "law of appeal" as given in the West Pakistan land
revenue act, 1967
Introduction:
The law of appeal under land revenue act is very simple. a person who is party to the order appealed can file
appeal. he should state whole of his of his case before appellate court.
Relevant provisions:
Sections 161 and 162 of land revenue act 1967.
Meaning:
Osborn's concise law dictionary:
Any proceeding taken to rectify an an erroneous decision of a court by bringing it before a high court.
Definition of appeal:
Case law PLJ 1985, 164
It is removal of cause from an inferior court to a superior one for purpose of testing the soundness of the
decision of the inferior court.
Basis:
Law of appeal is based on the following maxim.
"Interest republican Sir Finis Litium".
Is the duty of the state and its functionaries to ensure redress of grievances and minimization of litigation.
Appeals:
According to Sec. 161
Save as otherwise provided by this act, an appeal shall lie from an original or appellate order of a revenue
officer as follows namely.
To the collector, when the order is made by an assistant of either grade.
To the commissioner, when the order is made by a collector.
To the board of revenue only on a point of law, when the order is made by a commissioner.
Provided that
When an original order is conformed of first appeal, a further appeal shall not lie.
When any such order is modified or reversed on appeal by the collector, the order made by the executive
district officer revenue, on further appeal, if any to him shall be final.
Case law
PLD 1950 Pb. (Rev) 1090
It was held that it is the duty of the party to state the whole of his case as the new matters can hardly be
introduced in appellate court.
7. Limitation for appeal:
According to Sec. 162 of the land revenue act the period of limitation for an appeal under Sec. 161 shall run
from the date of the order appealed against and shall be.
Thirty days, where the appeal lies to the collector.
Sixty days, where the appeal lies to the commissioner.
Ninety day where the appeal lies to the board of revenue.
PLD 1950 Rev. 560
Limitation starts from the day on which the order appealed against was pronounced and not from the date on
which the appellant came to know of it even through it was pronounced in his absence.
Application of limitation act:
Limitation act is applicable to the matters regarding appeal under land revenue act 1967 and delay can be
condoned under Sec. 5 of the limitation act.
Delay in filing appeal:
Court is duty bound to take cognizance of delay even if limitation is not set up as a defence by any party. in the
absence of any satisfactory explanation for delay in filing appeal, court is not justified to condone the delay.
Conclusion:
To conclude I can say that appeal is continuation of the original proceeding. the original orders passes
by assistant collector are appealable to the collector and so on. the limitation act is applicable to the
limitation prescribed in the Sec. 162 of the land revenue act 1967.
Objective
 1 Punjab Consolidation of Holding
 2 The Cooperative Societies act
 3 Agriculture income tax
 4 Societies registration act
 5 Transfer of property act
 6 Stamp act
 7 Registration act
 8 Colonization of Govt lands act

The Punjab Consolidation of Holdings Ordinance, 1960

The Ordinance aims at consolidating and amending existing law relating to consolidation of small,
scattered holdings of the farmers over the village and expediting the ongoing consolidation operation in lesser time.
Land consolidation is the only measure that removes the ills of sub-division and fragmentation. This is a highly
effective instrument in rural development, providing land owners new opportunities to improve their situation.
Voluntary Consolidation
 When farmers themselves agree to voluntarily consolidate their land holdings
Compulsory Consolidation
 When consolidation is made compulsory by law.
Partial
 If a majority of farmers in a village agree to get their holdings consolidated, then the rest of the farmers
too will have to get their fragmented holdings consolidated
Complete
 Compulsory land consolidation (irrespective of how many farmers actually want it)
Benefits
 Consolidation allows farmers to acquire farms with fewer parcels that are larger and better shaped, and
to expand the size of their holdings enables them to become more competitive
 Scientific methods of cultivation, better irrigation and mechanization is possible on consolidated
holdings that reduces cost of production and increases income
 Saves farmer’s time, energy and money in moving from one farm to the other
 No land is wasted in making boundaries between tiny farms
 Surplus land after consolidation can be used for play- grounds, parks, graveyard, schools, community
centers, roads, health facilities etc.

THE CO-OPERATIVE SOCIETIES ACT, 1925
This Act provides legal framework for the formation, registration and regulation of cooperative societies. These
bodies aim at the promotion of thrift, self help and mutual assistance amongst agriculturist or other persons with
common economic or and social interests. They also work for achieving better standards of living.
Agriculture Income
Agricultural income is defined in the 1973 constitution (Article 260 (1)) as follows: “agricultural income” means
agricultural income as defined for the purpose of the law relating to income tax.
At the time the 1973 Constitution was approved, the Income Tax Act 1922 was the relevant income tax law. This
act, with some amendments and modifications, was a continuation of the Indian Income Tax Act 1922. The Income
Tax Act 1922 was replaced by the Income Tax Ordinance 1979, which in turn was replaced by the Income Tax
Ordinance 2001. The definition of “agricultural income” as given in the Income Tax Act 1922 was changed in 1977
by The Finance (Supplementary) Act 1977 under Prime Minister Z. A. Bhutto as part of his effort to bring
agricultural incomes under the federal jurisdiction. This attempt was stopped in its tracks by the military coup of
General Zia ul Haq in July 2007 (see section 2) but the revised definition of “agricultural income” (which was
probably broader in scope than the previous definition) was not changed and was retained in the 1979 Ordinance as
well as in the 2001 Ordinance
Under the Punjab Agricultural Income Tax Act 1997, agricultural income tax is assessed in one of two ways:
(1) as a charge on cultivated land, 27 and (2) as a tax on agricultural incomes net of deductions and allowances. The
taxpayer is liable to pay one tax, the amount of which is the greater of the two. In its actual implementation the
agricultural income tax is collected as a tax on land area (or per acre tax) and not as a tax on agricultural or farm
incomes.
Brief history
In sum, land revenue, as a form of tax on land or farm output or income from agriculture, had been in place from the
British and Mughal periods and even earlier. During the British period it was a tax on one component of income
from agriculture, namely land rent. The system of land revenue, inherited from the British, continued till 1980 with
occasional changes. In the early 1980s Ushr replaced land revenue for most Muslims landowners (with exemptions
for some fiqhs) but collections were not very large and they declined with the demise of the Ziaul-Haq regime.
Despite attempts at introducing agricultural income tax by caretaker governments, the Punjab Assembly passed it
into law only in 1997. The agricultural income tax in Punjab, in its implementation, is effectively a land tax. The
collection under this head was Rs1 billion in 2009-10, which constitutes less than 3 percent of the provincial
governments own-tax revenues of Rs37 billion.
TRANSFER OF PROPERTY ACT, 1882
Background of the Transfer of Property Act, 1882
Before the advent of the British Raj system in India, Hindus, and Muslims were governed by their personal laws for
the transfer of property. When Britishers were actively involved in the Indian Legal system they established
informal Courts in which clear and concrete law was absent as compared to the law that was prevailing in England.
Various High Court expressed the need for creating specific acts related to the transfer of property. As the principle
of a good conscience, equity, and justice was confusing and created various uncertainties, the privy council noted
the uncertainties and also told the authorities to take immediate action.
Essential elements of the Transfer of Property Act, 1882
 To be a living or juristic person: For a transfer of property, there must be a transfer between living or
a juristic person. In Shiromanigurudwara Prabhakar committee, Amritsar v. Sri Somnath Dass (2000)
the court defines a juristic person which can be an individual firm, corporate, company society,
association, but not a partnership. Anyone who can sue or can be sued would satisfy this requirement.
 Transfer through Conveyance: Conveyance of property can be either done in the present or in the
future. It is necessary to ensure nothing is transferred before the title.
 The Property must be transferable: According to Section 6 of transfer of property Act, 1882 there
are properties which cannot be transferred:
 Transfer of property must be done by a competent person: For a valid transfer, it is necessary that
the property transferred should be of a sound mind, should not be intoxicated, must be a major or he is
not a person disqualified by law cannot enter into a contract of transfer of property with another
person.
 The transfer should be made in a prescribed form: The transfer of property need not be in be made in
writing however certain property to transfer then it must be in writing

Stamp Act
The Stamp Act, of 1899 was enacted by the British Indian government for charging stamp duty on
instruments for the recording transactionstion and to consolidate and amend the laws relating to stamps. After
independence, the act was applicable in Pakistan for the purposes of defining and regulating the instruments which
are chargeable with duty.
Registration Act
Purpose of the Act
The purpose of the Registration Act, amongst other things, is to provide a method of public registration of
documents so as to give information to people regarding legal rights and obligations arising or affecting a particular
property, and to perpetuate documents which may afterwards be of legal importance, and also to prevent fraud.
Registration lends inviolability and importance to certain classes of documents.