LAND REVENUE ACT 1967.pdf

THE PUNJAB LAND REVENUE ACT, 1967 Page 1 of 60 THE PUNJAB LAND REVENUE ACT, 1967 (W.P. Act XVII of 1967) CONTENTS SECTIONS CHAPTER I...

THE PUNJAB LAND REVENUE ACT, 1967 Page 1 of 60 THE PUNJAB LAND REVENUE ACT, 1967 (W.P. Act XVII of 1967) CONTENTS SECTIONS CHAPTER I PRELIMINARY 1. Short title, extent and commencement. 2. Power to except any area from provisions unsuited thereto. 3. Exclusion of certain land from operation of this Act. 4. Definitions. CHAPTER II DIVISIONS AND DISTRICTS 5. Province to be divided into Divisions and Districts. 6. Districts to be divided into Tehsils. CHAPTER III APPOINTMENT AND POWERS OF REVENUE OFFICERS Appointment 7. Classes of Revenue Officers. 8. Appointment of Commissioners and Collectors. 9. Additional Commissioners and Additional Collectors. 10. Assistant Collectors. 11. Tehsildars. 12. Certain appointments to be notified. Administrative Control 13. Superintendence and control of Revenue Officers. 14. Power to distribute business and withdraw and transfer cases. 15. Combination of offices. Powers 16. Conferment of powers of Revenue Officers. 17. Functions of Revenue Officers. 18. Retention of powers by Revenue Officers on transfer. CHAPTER IV PROCEDURE OF REVENUE OFFICERS 19. Subordination of Revenue Officers. THE PUNJAB LAND REVENUE ACT, 1967 Page 2 of 60 20. Powers to make rules as to procedure. 21. Persons by whom appearance and applications may be made before and to Revenue Officers. 22. Powers of Revenue Officers to summon persons to give evidence and produce documents. 23. Summons to be in writing signed and sealed. 24. Mode of service of summons. 25. Mode of service of notice, order or proclamation, or copy thereof. 26. Mode of making proclamation. 27. Inquiries under the Act to be deemed judicial proceedings. 28. Language of Revenue Offices. 29. Arrest of defaulter to be made upon warrant. 30. Power of Revenue Officers to enter upon any lands or premises for purpose of measurements, etc. 31. Place of sittings. 32. Proceedings held on holidays. 33. Seals. 34. Costs. 35. Penalty. CHAPTER V VILLAGE OFFICERS 36. Rules regulating appointments etc., of Village Officers. 37. Village Officers’ cess. 38. Restrictions on attachment or assignment of remuneration of Village Officers. CHAPTER VI RECORDS Records-of-rights and Periodical Records 39. Record-of-rights and documents included therein. 40. Making of special revision of record-of-rights. 41. Periodical records. 41-A. Preparation of computerized records. 41-B. Computerized periodical records. Procedure for making records 42. Making of that part of periodical records which relates to land-owners. 42-A. Report of acquisition of rights. THE PUNJAB LAND REVENUE ACT, 1967 Page 3 of 60 43. Making of that part of periodical record which relates to other persons. 44. Determination of disputes. 45. Restriction on variations of entries in records. 46. Mutation fees. 47. Obligation to furnish information necessary for the preparation of records. 48. Penalty. Rights of Government and presumptions with respect thereto and to other matters 49. Rights of Government in mines and minerals. 50. Presumption as to ownership of forests, quarries and waste-lands. 51. Compensation for infringement of rights of third parties in exercise of a right of Government. 52. Presumption in favour of entries in records-of-rights and periodical records. 53. Suit for declaratory decrees by persons aggrieved by an entry in a record. Supplemental Provisions 54. Records-of-rights and periodical records for groups of estates. 54-A. Power to call for information. 55. Powers to make rules respecting records and other matters connected therewith. CHAPTER VII ASSESSMENT 56. Assessment of land revenue. 56-A. Exemption of land revenue. 57. Basis of assessment. 58. Limit of assessments. General Assessments 59. Notification of intended re-assessment and instructions as to principles of assessment. 60. Mode of determining assessment. 61. Announcement of assessment. 62. Application for reconsideration of assessment. 63. Confirmation and duration of assessment. 64. Duration of assessment. 65. Assessment to remain in force till new assessment takes effect. 66. Refusal to be liable for assessment and consequences thereof. THE PUNJAB LAND REVENUE ACT, 1967 Page 4 of 60 67. Distribution of the assessment of an estate over the holdings comprised therein. 68. Application for amendment of the distribution of an assessment. 69. Appeals from orders under sections 62 and 68. Special Assessment 70. Special assessments. 70-A. 70-B. Determination of land ownership. 70-C. Information about increase in the extent of ownership. 70-D. Change in the basis of exemption or assessment. 70-E. Exemption or assessment of land-revenue. 71. Power to make rules. 72. Procedure to be followed in making rules. 73. Power to issue instructions. CHAPTER VIII COLLECTION OF LAND REVENUE 74. Liability for payment of land-revenue. 75. Security for payment of land-revenue. 76. Orders to regulate payment of land-revenue. 77. Rules to regulate collection, remission and suspension of land-revenue. 78. Costs recoverable as part of arrear. 79. Certified account to be evidence as to arrear. 80. Processes for recovery of arrears. 81. Notice of demand. 82. Arrest and detention of defaulter. 83. Distress and sale of movable property and crops. 84. Transfer of holding. 85. Attachment of holding. 86. Annulment of assessment of holding. 87. Proclamation of attachment or annulment of assessment and consequences of proclamation. 88. Sale of holding. 89. Effect of sale on encumbrances. 90. Proceedings against other immovable property of defaulter. THE PUNJAB LAND REVENUE ACT, 1967 Page 5 of 60 91. Remedies open to person denying his liability for an arrear. Procedure in sales 92. Proclamation of sale. 93. Indemnity to Revenue Officer with respect to contents of proclamation. 94. Publication of proclamation. 95. Time and conduct of sale. 96. Power to postpone sale. 97. Stay of sale. 98. Deposit by purchaser in case of sale of immovable property. 99. Consequences of failure to pay deposit. 100. Time for payment in full. 101. Procedure in default of payment. 102. Report of sale to Executive District Officer (Revenue). 103. Application to set aside sale. 104. Order confirming or setting aside sale. 105. Refund or deposit of purchase money when sale set aside. 106. Proclamation after postponement or on re-sale. 107. On confirmation of sale possession and certificate to be granted to purchaser. 108. Sale of movable property and perishable articles. 109. Mode of payment for movable property when sale is concluded on the spot. 110. Mode of payment for movable property when sale is subject to confirmation. 111. Proceeds of sale. 112. Claims to attached movable or immovable property how to be disposed of. CHAPTER IX RECOVERY OF OTHER DEMANDS BY REVENUE OFFICERS 113. Recovery of certain arrears through Revenue Officers instead of by suit. 114. Other sum recoverable as arrears of land-revenue. 115. Application of Chapter VIII to sums recoverable under this Chapter. 115-A. Charges for recovery of dues, other than Provincial dues, as arrears of land- revenue. CHAPTER X SURVEYS AND BOUNDARIES 116. Revenue survey may be introduced by Board of Revenue in any part of Province. 117. Power of Revenue Officers to define boundaries. THE PUNJAB LAND REVENUE ACT, 1967 Page 6 of 60 118. Surveys for purpose of preparation of records. 119. Assistance to be given by holders and others in the measurement or classification of lands. 120. Professional surveys. 121. Power of Board of Revenue to make rules for demarcation of boundaries and erection of boundary marks. 122. Effect of the settlement of boundary. 123. Power to fix boundary between riverain estates. 124. Effect of fixing boundary between riverain estates. 125. Application for immediate transfer of rights. 126. Award of compensation and extinguishment of rights thereby. 127. Voluntary transfers not affected. 128. Rights transferred to be liable to all the incidents of tenure of the estate of which the transfer is made. 129. Cost of erection and repair of boundary and survey marks. 130. Recovery of cost incurred by Government. 131. Responsibility for the maintenance of boundary and survey marks. 132. Report of destruction or removal of or injury to boundary or survey marks. 133. Land measurement or survey to be based on a square system or rectangulation. 134. Penalty. CHAPTER XI PARTITION 135. Application for partition. 136. Restrictions and limitations on partition. 137. Notice of application for partition. 138. Addition of parties to application. 139. Disallowance of partition. 140. Procedure on admission of application. 141. Disposal of questions as to title in the property to be divided. 142. Disposal of other questions. 143. Administration of property excluded from partition. 144. Distribution of revenue and rent after partition. 145. Instrument of partition. 146. Delivery of possession of property allotted on partition. THE PUNJAB LAND REVENUE ACT, 1967 Page 7 of 60 147. Affirmation of partition privately effected. 148. Power to make rules as to cost of partition. 149. Re-distribution of land according to custom. 150. Officers who may be empowered to act under this Chapter. CHAPTER XII ARBITRATION 151. Power to refer to arbitration. 152. Order of reference and contents thereof. 153. Nomination of arbitrators. 154. Substitution of arbitrators by parties. 155. Nomination and substitution of arbitrators by Revenue Officers. 156. Process for appearance before arbitrators. 157. Award of arbitrators and presentation thereof. 158. Procedure on presentation of award. 159. Effect of award. 160. Arbitration Act not to apply to arbitration under this Chapter. CHAPTER XIII APPEAL, REVIEW AND REVISION 161. Appeals. 162. Limitation for appeals. 163. Review. 164. Revision. 165. Stay of proceedings and execution of orders and decrees. 166. Clerical mistakes, etc. 167. Computation of period limited under this Chapter. CHAPTER XIV SUPPLEMENTAL PROVISIONS Revenue Deposits 168. Power to deposit certain sums other than rent. 169. Procedure in case of deposits. Orders of Civil and Criminal Courts 170. Orders of Civil and Criminal Courts for execution of processes against land, etc. 171. Preservation of attached produce. Exclusion of jurisdiction of Civil Courts THE PUNJAB LAND REVENUE ACT, 1967 Page 8 of 60 172. Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction of Revenue Officers. 173. Powers to invest officers making records-of-rights or general re-assessments with powers of Civil Courts. 174. Control over such officers and appeals from and revision of their decrees and orders. General 175. Prevention of encroachment upon common lands. 175-A. Penalty for encroachments. 176. Papers kept by Village Officers to be deemed public documents. 177. Maps and land record open to inspection, etc. 178. Restriction on Revenue Officers bidding at auctions or engaging in trade. CHAPTER XV MISCELLANEOUS 179. Effect of finality of orders. 180. Restriction on appointment of Lambardars. 181. Bar on legal proceedings against Revenue Officers. 182. Power to make rules. 183. Rules to be made after previous publication. 184. Repeals and savings. SCHEDULE THE PUNJAB LAND REVENUE ACT, 1967 Page 9 of 60 1 THE 2[PUNJAB] LAND REVENUE ACT, 1967 (W.P. Act XVII of 1967) [7 December 1967] An Act to consolidate and amend the law relating to land revenue in the Province of 3[the Punjab]. Preamble.– WHEREAS it is expedient to consolidate and amend the law relating to the making and maintenance of records-of-rights, the assessment and collection of land-revenue, the appointment and functions of Revenue Officers and other matters connected with the Land Revenue Administration in the Province of 4[the Punjab], or incidental thereto; It is hereby enacted as follows:- CHAPTER I PRELIMINARY 1. Short title, extent and commencement.– (1) This Act may be called 5[the Punjab] Land Revenue Act, 1967. (2) It extends to the whole of the Province of 6[the Punjab], except the Tribal Areas. (3) It or any specified provision thereof shall come into operation in such area or areas and on such date or dates as Government may, by notification7, appoint in this behalf. 2. Power to except any area from provisions unsuited thereto.– (1) Should the circumstances of any area in which this Act, or any specified provision thereof, has been brought into force be such that, in the opinion of Government, that provision, or any other provision of the Act, is unsuited thereto, Government may, by notification, except that area from the operation of such provisions, and thereupon those provisions shall not apply to such area until the notification is rescinded. (2) While such exception as aforesaid remains in force, Government may frame rules for the regulation of the matters so excepted. So far as may be, the rules shall be consistent with the provisions of this Act and shall specify the period for which such exception shall remain in force. 3. Exclusion of certain land from operation of this Act.– (1) Except so far as may be necessary for the record, recovery and administration of village cess, or for purposes of survey, nothing in this Act applies to land which is occupied as the site of a town or village, and is not assessed to land revenue. (2) It shall be lawful for the Collector acting under the general or special orders of the Board of Revenue, to determine for the purposes of this Act, what lands are included within the site of a town or village, and to fix and from time to time to vary the limits of the same, regard being had to all the subsisting rights of the land-owners. 4. Definitions.– In this Act, unless there is anything repugnant in the subject or context,– (1) “agricultural year” means the year commencing on the first day of July, or on such other date as the Board of Revenue, with the previous approval of Government, may by notification, appoint for any specified area; (2) “arrears of land-revenue” means land-revenue which remains unpaid after the date on which it becomes payable; THE PUNJAB LAND REVENUE ACT, 1967 Page 10 of 60 (3) “assessment circle” means a group of estates which in the opinion of the Board of Revenue, to be recorded in an order in writing, are sufficiently homogeneous to admit of a common set of rates being used as a general guide in calculating the land-revenue to be assessed upon them; (4) “Board of Revenue” means the Board of Revenue established under the 8[Punjab] Board of Revenue Act, 1957 (West Pakistan Act XI of 1957); (5) “boundary mark” means any erection, whether of earth, stone, or other material, any hedge, unploughed ridge, or strip of ground, or other object or mark, whether natural or artificial, set up, employed or specified by a Revenue Officer having authority in that behalf in order to designate the boundary of any division of land; (6) “commencement” shall mean the day on which this Act or any provision thereof, as the case may be, comes into operation; (7) “defaulter” means a person liable for an arrear of land-revenue, and includes a person who is responsible as surety for payment of the arrear; (8) “encumbrance” means a charge upon or claim against land arising out of a private grant or contract; (9) “estate” means any area– (i) for which a separate record-of-rights has been made; or (ii) which has been separately assessed to land-revenue; or (iii) which the Board of Revenue may, by general rule or special order, declare to be an estate; (10) “holding” means a share or portion of an estate held by one land-owner or jointly by two or more land-owners; 9 [(10-A) “irrigated land” means land irrigated by a canal, tubewell, well, lift, spring, tank or by any other artificial means of irrigation]; (11) “Kanungo” shall be deemed to include a supervising Tapedar; (12) “land-lord” means a person under whom a tenant holds land, and to whom the tenant is, or but for a special contract, would be liable to pay rent for that land, and shall include a lessee of such person, and the predecessors and successors-in- interest of such person; (13) “land-owner” includes a person to whom a holding has been transferred, or an estate or holding has been let in farm, under this Act, for the recovery of an arrear of land-revenue or of a sum recoverable as such an arrear and any other person who is in possession of an estate or any share or portion thereof, or in the enjoyment of any part of the profits of an estate, but does not include a tenant; (14) “land-revenue” means land-revenue assessed or assessable under this Act, or under any other law for the time being in force relating to land-revenue, and includes any rates imposed on account of increase in the value of land due to irrigation. (15) “legal practitioner” means any legal practitioner within the meaning of the Legal Practitioners Act, 1879 (Act XVIII of 1879), except a Mukhtar; (16) “net assets” of an estate or group of estates means the estimated average annual surplus produce of such estate or group of estates remaining after deduction of the ordinary expenses of cultivation as ascertained or estimated. Explanation– Ordinary expenses of cultivation include payments, if any, which the land-owner customarily bears, whether in kind or in cash, and in whole or in part whether in respect of– (a) water rates, (b) maintenance of means of irrigation, (c) maintenance of embankments, (d) supply of seed, THE PUNJAB LAND REVENUE ACT, 1967 Page 11 of 60 (e) supply of manure, (f) improved implements of husbandry, (g) concessions with regard to fodder, (h) special abatements made for fallow or bad harvest, (i) cost of collection of rent, (j) allowance for shortage in collection of rent, (k) interest charges payable in respect of advances made in cash, free of interest, to tenants for the purpose of cultivation, (l) wages or customary dues paid to village auxiliaries whose products or labour are utilized for the purposes of cultivation and harvesting; and the share that would be retainable by a tenant if the land were let to a tenant paying rent, whether in cash or in kind, at the normal rate actually prevalent in the estate or group of estates; (17) “Patwari” shall be deemed to include a Tapedar and a Special or Additional Tapedar; (18) “pay” with its grammatical variations and cognate expressions, includes, when used with reference to rent, “deliver” and “render”, with their grammatical variations and cognate expressions; (19) “prescribed” means prescribed by rules made under this Act; (20) “rates and cesses” means rates and cesses which are primarily payable by land- owners, and include– (a) the local rate, if any, payable under any law for the time being in force, and any fee similarly leviable from land-owners for the use of, or benefits derived from, embankments and works for supply or storage of water for agricultural purposes and for the preservation and reclamation of soil and drainage and reclamation of swamps; (b) any annual rate chargeable on owners of land under any law for the time being in force for the benefits derived from drainage works carried on for the public health, or for the improvement of land or for the proper cultivation or irrigation thereof, or for the protection from floods or other accumulations of water, or from erosion by a river; (c) village officers’ cess; and (d) any sum payable on account of village expenses; (21) “rent” means whatever is payable to a land-lord in money or kind by a tenant on account of the use or occupation of land held by him, but shall not include any cess, or other contribution or due or any free personal service; (22) “Revenue Court” means a Court constituted as such under the law relating to tenancy as in force for the time being; (23) “Revenue Officer” means a Revenue Officer having authority under this Act to discharge the function of a Revenue Officer; 10 [(23-A) “Service Centre” means the Computerized Service Centre established by the Board of Revenue; (23-B) “Service Centre Official” means a person appointed as the Service Centre Official;] (24) “survey mark” means any mark set up by the Department of Survey of Pakistan; (25) “survey number” or “Khasra number” means a portion of land of which the area is separately entered under an indicative number in the record-of-rights; (26) “tenant” means a person who holds land under another person, and is, or but for a special contract would be, liable to pay rent for that land to that other person, and includes the predecessors and successors-in-interest of such person, but does not include– THE PUNJAB LAND REVENUE ACT, 1967 Page 12 of 60 (a) a mortgagee of the rights of a land-owner; or (b) a person to whom a holding has been transferred, or an estate or holding has been let in farm, under the provisions of this Act, for the recovery of an arrear of land-revenue or of a sum recoverable as such an arrear; or (c) a person who takes from Government a lease of unoccupied land for the purpose of subletting it; (27) “tenancy” means a parcel of land held by a tenant under one lease or one set of conditions; 11 [(27-A) “unirrigated land” means land other than irrigated land, and includes land fed by rains, floods, hill torrents, and uncultivable or waste land;] (28) “Village Officer” means any person appointed under this Act whose duty it is to collect, or to supervise the collection of, the revenue of an estate, and includes Kanungos, Patawris, 12[Service Centre Officials,] Zabits, Kotars or Tapedars, Peons, Arbabs, Rais and headmen (Lambardars). 13 [CHAPTER II DIVISIONS AND DISTRICTS] 14 [5. Province to be divided into Divisions and Districts.– (1) The Government may, by notification, create Divisions in the Province. (2) A Division shall consist of two or more Districts as may be specified by the Government. (3) The Government may, by notification, declare as many Districts in the Province, with such limits and such areas, as it deems appropriate. (4) The Government may, by notification, vary the number and limits of a Division in the Province.] 15 [6. Districts to be divided into Tehsils.– (1) Each District shall be divided into such Tehsils having such limits, as Government may, by notification, direct. (2) Government may, by notification, vary the number and limits of Districts or Tehsils in the Province.] CHAPTER III APPOINTMENT AND POWERS OF REVENUE OFFICERS Appointment 7. Classes of Revenue Officers.– (1) There shall be the following classes of Revenue Officers, namely:- (a) the Board of Revenue; (b) the 16[Executive District Officer (Revenue)]; (c) the Collector; (d) the Assistant Collector of the first grade; (e) the Assistant Collector of the second grade. (2) The 17[District Officer (Revenue)] of the District or the officer performing for the time being functions as such, shall be the Collector thereof. 18 [8. Appointment of Commissioners and Collectors.– (1) The Government shall appoint the Commissioner of a Division and the Collector of a District. (2) The Government may assign such functions and confer such powers upon the Commissioners as it deems appropriate. THE PUNJAB LAND REVENUE ACT, 1967 Page 13 of 60 (3) The Collector shall exercise the powers and discharge the duties of the Collector under this Act.] 19 [9. Additional Commissioners and Additional Collectors.– (1) The Government may appoint an Additional Commissioner of a Division, who shall, subject to the general control of the Commissioner, exercise all or any of the powers and discharge all or any of the duties conferred or imposed on the Commissioner. (2) The Government may appoint an Additional Collector of a District, who shall, subject to the general control of the Collector, exercise all or any of the powers and discharge all or any of the duties conferred or imposed on the Collector.] 10. Assistant Collectors.– (1) Government may appoint to each District as many Assistant Collectors of the first and second grade as it may deem expedient. 20 [(2) Government may confer on Deputy District Officer (Revenue) of a Tehsil all or any of the powers of the Collector under sub section (1) of section 16.] (3) If any of the powers of a Collector, under this Act are conferred on an Assistant Collector they shall be exercised by him subject to the control of the Collector. 21 [11. Tehsildars.– The Tehsildar entrusted with the local revenue administration of a Tehsil, under the control and supervision of Deputy District Officer (Revenue) of that Tehsil, shall exercise such powers and discharge such duties of an Assistant Collector as may be expressly conferred or imposed on him by or under this Act.] 12. Certain appointments to be notified.– The appointment of all officers under this Chapter shall be by notification. Administrative Control 13. Superintendence and control of Revenue Officers.– (1) The Board of Revenue shall be subject to the control of Government. (2) The general superintendence and control over all other Revenue Officers shall be vested in, and all such Officers shall be subordinate to, the Board of Revenue. (3) Subject to the general control of the Board of Revenue, 22[an Executive District Officer (Revenue)] shall control all other Revenue Officers in his 23[District]. 24 [(4) Subject as aforesaid and to the control of the Executive District Officer (Revenue), a District Officer (Revenue) shall control all other Revenue Officers in his District.] 14. Power to distribute business and withdraw and transfer cases.– (1) The Board of Revenue may, by written order distribute, in such manner as may be deemed fit, any business cognizable by any Revenue Officer under its control, and by like order, withdraw any case pending before any such Officer. (2) The powers exercisable by the Board of Revenue under sub-section (1) may, by like order and in like manner be exercised by 25[an Executive District Officer (Revenue)] or Collector in respect of any business cognizable by, or any case pending before, other Revenue Officers under their respective control. (3) Where a case is withdrawn by the Board of Revenue under sub-section (1) the Board may dispose of it itself, or, by written order, refer it for disposal to any Revenue Officer; and where a case is withdrawn by 26[an Executive District Officer (Revenue)] or Collector under sub-section (2) the 27[an Executive District Officer (Revenue)] or Collector, as the case may be, may dispose of it himself, or by like order, refer it to any other Revenue Officer under his control. THE PUNJAB LAND REVENUE ACT, 1967 Page 14 of 60 (4) No order under this section shall empower any Revenue Officer to exercise any powers or deal with any business which he would not be competent to exercise or deal with within the local limits of his own jurisdiction. 15. Combination of offices.– It shall be lawful for Government to appoint one and the same person, being otherwise competent according to law, to any two or more of the offices provided for in this Chapter. Powers 16. Conferment of powers of Revenue Officers.– (1) Government may, by notification, confer on any person all or any of the powers of 28[an Executive District Officer (Revenue)] or Collector under this Act, and may, in like manner, withdraw such powers. (2) The Board of Revenue may, by notification, confer on any person all or any of the powers of an Assistant Collector under this Act, and may, in like manner, withdraw such powers. (3) A person on whom powers are conferred under this section shall exercise those powers within such local limits and in such classes of cases as Government or the Board of Revenue, as the case may be, may direct and, except as otherwise so directed, such person shall, for all purposes connected with the exercise thereof, be deemed to be the 29[Executive District Officer (Revenue)], Collector or Assistant Collector, as the case may be. 17. Functions of Revenue Officers.– Except where the class of Revenue Officers by whom any function is to be performed is specified in this Act, the Board of Revenue may, by notification, determine the functions to be performed under this Act by any class of Revenue Officers. 18. Retention of powers by Revenue Officers on transfer.– When a Revenue Officer of any class who has, under the provisions of this Act, any powers to be exercised in any local area, is transferred from that local area to another as a Revenue Officer of the same or a higher class, he shall continue to exercise those powers in that other local area unless Government or the Board of Revenue, as the case may be, otherwise directs or has directed. CHAPTER IV PROCEDURE OF REVENUE OFFICERS 19. Subordination of Revenue Officers.– In all official acts and proceedings, a Revenue Officer shall, in the absence of any express provision of law to the contrary, be subject as to the place, time and manner of performing his functions, to the direction and control of the officer to whom he is subordinate. 20. Powers to make rules as to procedure.– (1) The Board of Revenue may, with the previous approval of Government, make rules, not inconsistent with this Act, for regulating the procedure of Revenue Officers in cases in which a procedure has not been provided for by this Act. (2) The rules may provide, among other matters, for the mode of enforcing orders of ejectment under this Act from, and delivery of possession of, immovable property, and rules providing for those matters may confer on any Revenue Officer all or any of the powers in regard to contempt, resistance, and the like, which a Civil Court may exercise in the execution of a decree whereby it has adjudged ejectment from, or delivery of possession of such property. THE PUNJAB LAND REVENUE ACT, 1967 Page 15 of 60 (3) Subject to the rules made under this section, a Revenue Officer may refer any case which he is empowered to dispose of under this Act to another Revenue Officer subordinate to him for investigation and report, and may decide the case upon such report after giving the parties concerned an opportunity of being heard. 21. Persons by whom appearance and applications may be made before and to Revenue Officers.– (1) Appearance before a Revenue Officer, and applications to, and acts to be done before him, under this Act may be made or done– (a) by the parties themselves; or (b) by their authorised agents or legal practitioners: Provided that the employment of an authorised agent or legal practitioner shall not excuse the personal attendance of a party to any case in which personal attendance is specially required by an order of the Revenue Officer. (2) The fees of a legal practitioner shall not be allowed as costs in any proceedings before a Revenue Officer under this Act unless that officer considers, for reasons to be recorded by him in writing, that the fees should be allowed. 22. Powers of Revenue Officers to summon persons to give evidence and produce documents.– (1) A Revenue Officer may summon any person whose attendance he considers necessary for the purpose of any business before him as a Revenue Officer. (2) A person so summoned shall be bound to appear at the time and place mentioned in the summons in person or, if the summons so allows, by his authorised agent or a legal practitioner: Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure, 1908 (Act V of 1908), shall be applicable to requisitions for attendance under this section. (3) The person attending in obedience to the summons shall be bound to state the truth upon any matter respecting which he is examined or makes statements, and to produce such documents and other things relating to any such matter as the Revenue Officer may require. 23. Summons to be in writing signed and sealed.– Every summons shall be in writing, in duplicate and shall state the purpose for which it is issued, and shall be signed by the Revenue Officer issuing it, and if he has a seal, shall also bear his seal. 24. Mode of service of summons.– (1) A summons issued by a Revenue Officer shall, if practicable, be served (a) personally on the person to whom it is addressed or, failing him, (b) on his authorised agent or (c) an adult male member of his family usually residing with him. (2) If service cannot be effected in the manner provided in sub-section (1) or if acceptance of service is refused, the summons may be served by affixing a copy thereof at the usual or last known place of residence of the person to whom it is addressed, or, if that person does not reside in the District in which the Revenue Officer is employed and the case to which the summons relates has reference to land in that District, the summons may be served by– (a) sending it by post to the Collector of the District in which that person has his usual residence who shall cause it to be served in accordance with the provisions contained in sub-section (1); and (b) affixing a copy of the summons on some conspicuous place in or near the estate wherein the land is situate. (3) If the summons relates to a case in which persons having the same interest are so numerous that personal service on all of them is not reasonably practicable, it may, if the THE PUNJAB LAND REVENUE ACT, 1967 Page 16 of 60 Revenue Officer so directs, be served by delivery of a copy thereof to such of those persons as the Revenue Officer nominates in this behalf, and by proclamation of the contents thereof for the information of the other persons interested. (4) A summons may, if the Revenue Officer so directs be served on the person named therein, either in addition to, or in substitution for, any other mode of service by forwarding the summons by registered post to the person concerned. (5) When a summons is forwarded as aforesaid, the Revenue Officer may presume that the summons was served at the time when the letter would be delivered in the ordinary course of post. 25. Mode of service of notice, order or proclamation, or copy thereof.– (1) A notice, order or proclamation, or a copy of any such document, issued by a Revenue Officer for service on any person, shall be served in the manner provided in section 24 for the service of a summons. (2) No such notice, order or proclamation or copy thereof, shall be deemed void on account of any error in the name or designation of any person referred to therein, unless such error has occasioned substantial injustice. 26. Mode of making proclamation.– When a proclamation is issued by a Revenue Officer, it shall, in addition to any other mode of publication which may be prescribed by or under this Act, be made by beat of drum or other customary method and by affixing a copy thereof on a conspicuous place in or near the land to which it relates. 27. Inquiries under the Act to be deemed judicial proceedings.– (1) Every inquiry under this Act shall be deemed to be a “judicial proceeding” within the meaning of sections 193, 219 and 228 of the Pakistan Penal Code, 1860 (Act XLV of 1860), and the Revenue Officer holding an inquiry shall be deemed to be a Court for the purposes of such inquiry. (2) Every hearing and decision in such inquiry shall be in public, and the parties or their authorised agents shall have due notice to attend. 28. Language of Revenue Offices.– Government may, by notification, declare what shall, for the purposes of this Act, be deemed to be the language in ordinary use in any specified part of the Province. 29. Arrest of defaulter to be made upon warrant.– Whenever it is provided by this Act that a defaulter may be arrested, such arrest shall be made upon a warrant issued by the Revenue Officer competent to direct such person’s arrest. 30. Power of Revenue Officers to enter upon any lands or premises for purpose of measurements, etc.– It shall be lawful for any Revenue Officer, and any person acting, under the orders of a Revenue Officer, at any time to enter, when necessary for the purpose of measurement, demarcation, fixation or inspection of boundaries or boundary marks, classification of soil, or assessment, or for any other purpose connected with the lawful exercise of his office under the provisions of this Act, or any other law for the time being in force relating to land-revenue, upon any lands or premises, whether belonging to Government or to private individuals: Provided that no premises used as human dwelling shall be entered upon except with the consent of the occupier thereof, or without serving on the occupier a notice of not less than seven days in the prescribed form: THE PUNJAB LAND REVENUE ACT, 1967 Page 17 of 60 Provided further that due regard shall always be paid to the social and religious prejudices of the occupiers. 31. Place of sittings.– (1) A Revenue Officer, other than an Assistant Collector of the first grade, may exercise his powers under this Act at any place within the limits of his jurisdiction. (2) An Assistant Collector of the first grade may exercise his powers at any place within the district in which he is employed. 32. Proceedings held on holidays.– Any proceedings held before a Revenue Officer under this Act on a day notified as a holiday, shall not be invalid by reason of such proceedings having been held on that day. 33. Seals.– Government may from time to time, by notification, prescribe what Revenue Officers shall use a seal, and what size and description of seal shall be used by each of such Officers. 34. Costs.– A Revenue Officer may give and apportion the costs of any proceedings under this Act in any manner he thinks fit: Provided that if he orders that the cost of any such proceedings shall not follow the event, he shall record his reasons for the order. 35. Penalty.– If a person required by summons, notice, order or proclamation proceeding from a Revenue Officer to attend at a certain time and place within the limits of the estate in which he ordinarily resides or in which he holds or cultivates land, fails to comply with the requisition, he shall be liable at the discretion of the Revenue Officer to a fine which may extend to 30[five hundred] rupees. CHAPTER V VILLAGE OFFICERS 36. Rules regulating appointments etc., of Village Officers.– 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. 37. Village Officers’ cess.– (1) Government may, by notification, impose on all or any of the estates in the Province, a cess to be called the Village Officers’ cess, at such rate or rates, not exceeding five per centum of the land-revenue, as it may think fit, for remunerating Village Officers, other than those who are Government servants. (2) The Board of Revenue may, with the previous approval of Government, make rules for the collection, control and distribution of the Village Officers’ cess. 38. Restrictions on attachment or assignment of remuneration of Village Officers.– (1) The remuneration of a Village Officer mentioned under sub-section (1) of section 37 shall not be liable to attachment in execution of a decree or order of a Civil or Revenue Court. (2) An assignment of, or charge on, or an agreement to assign or charge, any such remuneration shall be void unless it is authorised by rules made by the Board of Revenue in this behalf. CHAPTER VI RECORDS THE PUNJAB LAND REVENUE ACT, 1967 Page 18 of 60 Records-of-rights and Periodical Records 39. Records-of-rights and documents included therein.– (1) Save as otherwise provided by this Chapter there shall be a record-of-rights for each estate. (2) The record-of-rights for an estate shall include the following documents, namely:- (a) statements showing, so far as may be practicable– (i) the persons who are land-owners, tenants or who are entitled to receive any of the rents, profits or produce of the estate or to occupy land therein; (ii) the nature and extent of the interests of those persons, and the conditions and liabilities attaching thereto; and (iii) the rent, land-revenue, rates, cesses or other payments, due from and to each of those persons and to Government; (b) a statement of customs respecting rights and liabilities in the estate; (c) a map of the estate; and (d) such other documents as the Board of Revenue may, with the previous approval of Government, prescribe. 40. Making of special revision of record-of-rights.– (1) When it appears to the Board of Revenue that a record-of-rights for an estate does not exist, or that the existing record- of-rights for an estate requires special revision, the Board of Revenue may, by notification, direct that a record-of-rights be made, or that the record-of-rights be specially revised, as the case may be. (2) A notification under sub-section (1) may direct that record-of-rights shall be made or specially revised for all or any of the estates in any local area. (3) A record-of-rights made or specially revised for an estate under this section shall be deemed to be the record-of-rights for that estate, but shall not affect any presumption in favour of Government which has already arisen from any previous record-of-rights. 41. Periodical records.– (1) The Collector shall cause to be prepared by the Patwari of each estate periodically, as the Board of Revenue may direct, an edition of any record-of-rights amended in accordance with the provisions of this Chapter. (2) Such edition of the record-of-rights shall be called the periodical record for the estate, and shall comprise the statements mentioned in clause (a) of sub-section (2) of section 39, and such other documents, if any, as may be prescribed. (3) For the preparation of periodical records, the Collector shall cause to be maintained by the Patwari of each estate a register of mutations in the prescribed form and other prescribed registers, if any. 31 [41-A. Preparation of computerized records.– (1) The Board of Revenue shall cause to be prepared, in computerized form, the latest edition of the periodical record of an estate and if no such record exists, the latest edition of the record-of-rights of the estate. (2) The Board of Revenue shall, by notification, specify a date for the commencement of the operation of computerized edition of record-of-rights of an estate or a group of estates. (3) The Board of Revenue shall, by notification, prohibit preparation of periodical record of an estate under section 41 from a specified date.] 32 [41-B. Computerized periodical records.– (1) The Collector shall cause to be prepared periodically, as the Board of Revenue may direct, a computerized edition of the record-of-rights amended in accordance with the provisions of this Chapter. THE PUNJAB LAND REVENUE ACT, 1967 Page 19 of 60 (2) The computerized edition of record-of-rights shall be called the periodical record for an estate and shall comprise the statements mentioned in clause (a) of sub-section (2) of section 39. (3) The Collector shall cause to be maintained, in computerized form, record of mutations in an estate and other documents, as may be prescribed.] Procedure for making records 42. Making of that part of periodical records which relates to land-owners.– (1) 33[Subject to the other provisions of this Chapter, a person] acquiring by inheritance, purchase, mortgage, gift, or otherwise, any right in an estate as a land-owner, or a tenant for a fixed term exceeding one year, shall, within three months from the date of such acquisition, report his acquisition of right to the Patwari of the estate, who shall– (a) record such report in the Roznamacha to be maintained in the prescribed manner; (b) furnish a copy of the report so recorded, free of cost, to the person making the report; and (c) send a copy of the report, within a week of its receipt by him, to the 34[office of the Union Administration] within which the estate is situated. 35 [(1-A) A person, acquiring a right in an estate by inheritance, purchase, mortgage, gift or otherwise as a land owner or a tenant for a fixed term exceeding one year, may report his acquisition of the right to the Service Centre Official of the estate, if the report is made within one year or the earlier date, as may be notified by the Board of Revenue after the commencement of operation of the Service Centre of the estate. (1-B) The Service Centre Official shall enter the report in the prescribed manner and supply a copy of the entry to the person making the report, free of cost. (1-C) The Service Centre Official shall deliver a copy of the report to the Patwari of the estate in the manner, as may be prescribed, and the Patwari shall record the report in the Roznamcha.] (2) If the person acquiring the right is a minor or is otherwise unable to report, his guardian or other person having charge of his property shall make the report to the 36[Patwari or the Service Centre Official]. (3) The Patwari shall enter in his register of mutations every report made to him under sub-section (1) or sub-section (2), and shall also make an entry in the Roznamcha and in the register of mutations respecting the acquisition of any such right as aforesaid which he has reason to believe to have taken place, and of which report should have been made to him under either of those sub-sections and has not been so made. (4) The report made to the Patwari under sub-section (1) or sub-section (2) or recorded by him under sub-section (3) shall be displayed in such manner as may be prescribed. (5) If the Patwari fails to record or to display a report made to him under sub- section (1) or sub-section (2), the person making the report may make the report, in writing, to the Revenue Officer concerned and the 37[Union Nazim of the Union] in which the estate is situated, by registered post acknowledgement due and the Revenue Officer shall thereupon cause such report to be entered in the register of mutations. (6) A Revenue Officer shall, from time to time, inquire into the correctness of all entries in the register of mutations and into all such acquisitions as aforesaid coming to his knowledge of which, under the foregoing sub-sections, report should have been made to the Patwari and entries made in that register, and, shall in each case make such order as he thinks fit with respect to any entry in the periodical record of the right acquired. (7) Except in cases of inheritance or where the acquisition of the right is by a registered deed or by or under an order or decree of a Court, the Revenue Officer shall make THE PUNJAB LAND REVENUE ACT, 1967 Page 20 of 60 the order under sub-section (6) 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 38[Zila Council, Tehsil Council or Town Council] concerned whose signatures or thumb-impressions shall be obtained by the Revenue Officer on the register of mutations. (8) An inquiry or an order under sub-section (6) shall be made in the common assembly in the estate to which the mutation, which is the subject matter of the inquiry, relates. (9) Where a Revenue Officer makes an order under sub-section (6) in regard to the acquisition of any right, an entry shall be made in the periodical record by the insertion therein of a description of the right acquired and by the omission from such record of any entry in any record previously prepared, which, by reason of the acquisition, has ceased to be correct. (10) If within three months of the making of a report of the acquisition of a right under sub-section (1) or sub-section (2), or the recording by the Patwari of an entry in the Roznamcha under sub-section (3) respecting the acquisition of any right, no order is made by the Revenue Officer under sub-section (6), 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 39[office of the Union Administration] in which the estate is situated. 40 [42-A. Report of acquisition of rights.– (1) After the date specified in sub- section (1-A) of section 42, a person, acquiring a right in an estate by inheritance, purchase, mortgage, gift or otherwise as a land owner or a tenant for a fixed term exceeding one year, shall, within three months from the date of the acquisition, report his acquisition of the right to the Service Centre Official at the Service Centre of the estate. (2) If the person acquiring the right is a minor or is otherwise unable to report, his guardian or other person, having charge of his property, shall make the report to the Service Centre Official. (3) The Service Centre Official shall enter the particular of the report and the prescribed document identity in the computerized system, and shall also obtain the signatures of thumb impression of the person making the report. (4) The Service Centre Official shall, in the prescribed manner, inform the person making the report, about the particulars of the mutation requested, and other documents required for processing the mutation, fee or tax payable, any other prescribed requirements, and the date on which the parties shall appear in the Service Centre for enquiry and order on the mutation by the Revenue Officer. (5) The Service Centre Official shall publish a copy of the report and other Particulars in such manner as may be prescribed. (6) On the date specified by the Service Centre Official, the Revenue Officer shall, in the prescribed manner, hold enquiry into the correctness of the entries in the report and make such order as he thinks fit with respect to any entry in the computerized periodical record relating to the right acquired. (7) The Revenue Officer shall hold such enquiry in the immediate presence of the person whose right has been acquired unless the person whose right has been acquired is a legal person or unable personally to attend the enquiry because of the prescribed circumstances, or if the rights has been acquired through inheritance, registered deed, or by an order of a Court or any other competent authority. (8) If the person whose right has been acquired is a legal person or a person who is unable personally to attend the enquiry because of the prescribed circumstances, the THE PUNJAB LAND REVENUE ACT, 1967 Page 21 of 60 Revenue Officer shall hold the enquiry in the immediate presence of an authorized agent of such person. 43. Making of that part of periodical record which relates to other persons.– 41 [(1)] The acquisition of any interest in land other than a right referred to in sub-section (1) of section 42 shall– (a) if it is undisputed, be recorded by the Patwari in the prescribed manner; and (b) if it is disputed, be entered by the Patwari in the register of mutations and dealt with in the manner provided for in sub-sections (6) to (11) of that section. 42 [(2) If a person acquires an interest in land other than a right referred to in sub- section (1) of section 42-A,– (a) the Patwari shall record the interest and send the record to the Service Centre Official in the prescribed manner; and (b) the Service Centre Official shall enter the record in the computerized land records in the manner, as may be prescribed.] 44. Determination of disputes.– (1) If during the making, revision or preparation of any record, or in the course of any inquiry under this Chapter, a dispute arises as to any matter of which an entry is to be made in a record or in a register of mutations, a Revenue Officer may of his own motion, or on the application of any party interested, but subject to the provisions of section 45, and after such inquiry as he thinks fit, determine the entry to be made as to that matter and record his reasons therefor. (2) If in any such dispute, the Revenue Officer is unable to satisfy himself as to which of the parties thereto is in possession of any property to which the dispute relates, he shall– (a) if he be not below the rank of Assistant Collector of the first grade, ascertain, after an inquiry in which an opportunity shall be given to all the parties to the dispute of being heard and adducing evidence in support of their claims, who is the person best entitled to the property, and shall by written order direct that the person be put in possession thereof, and that entry in accordance with that order be made in the record or register; and (b) if he be below the rank of Assistant Collector of the first grade, report the matter to the Assistant Collector of the first grade, who shall thereupon proceed in the manner provided in clause (a). (3) A direction under sub-section (2) shall be subject to any decree or order which may be subsequently passed by any Court of competent jurisdiction. 43 [45. Restriction on variations of entries in record.– Entries in a record-of-rights or in a periodical record, except entries made in periodical records with respect to undisputed acquisition of interest under section 43, shall not be varied in subsequent records otherwise than by– (a) making entries in accordance with facts proved or admitted to have occurred; (b) making such entries as are agreed to by all the parties interested therein or are supported by a decree or order binding on those parties; and (c) making new maps where it is necessary to make them.] 44 46. Mutation fees.– (1) The Board of Revenue may fix a scale of fee for an entry in any record or register under this Chapter and for provision of a copy s for all or any classes of entries in any record or register under this Chapter and for provision of a copy of any such entry. THE PUNJAB LAND REVENUE ACT, 1967 Page 22 of 60 (2) Where the scale of mutation fee is fixed at a certain percentage of the consideration of value of land, the consideration or value of the land shall be calculated according to the valuation table notified by the District Collector in respect of the land situated in the locality under the Stamp Act 1899 (II of 1899) (3) A fee in respect of any entry shall be payable by the person in whose favour the entry is made. 47. Obligation to furnish information necessary for the preparation of records.– (1) Any person whose rights, interests or liabilities are required to be, or have been, entered in any record or register under this Chapter, shall be bound, on the requisition of any Revenue Officer or Patwari engaged in compiling or revising the record or register, to furnish or produce for his inspection, all such information or documents needed for the correct compilation or revision thereof as may be within his knowledge or in his possession or power. (2) The Revenue Officer or Patwari to whom any information is furnished or before whom any document is produced in accordance with a requisition under sub-section (1) shall give a written acknowledgement thereof to the person furnishing or producing the same, and shall endorse on any such document a note over his signature, stating the fact of its production and the date thereof. 45 [48. Penalty.– (1) Subject to sub-section (2), a person who neglects to make, within three months from the date of his acquisition of a right referred to in section 42 or section 42-A, the report required to be made or who fails to furnish the information or produce the documents required under section 47, shall be liable, at the discretion of the Collector, to a fine not exceeding five hundred rupees. (2) If a person acquires a right through a registered document, the Registering Authority shall, in the prescribed manner, make a report of the acquisition of the right to the Patwari or the Service Centre Official.] Rights of Government and presumptions with respect thereto and to other matters 49. Rights of Government in mines and minerals.– Notwithstanding anything to the contrary in any other law, or in any order or decree of Court or other authority, or in any rule of custom or usage, or in any contract, instrument, deed or other document, all mines and minerals shall be and shall always be deemed to have been the property of Government, and Government shall have all powers necessary for the proper enjoyment of its rights thereto. Explanation– For the purposes of this section, “Government”, in relation to nuclear energy, mineral oil and natural gas, shall mean the 46[Federal] Government, and in relation to other mines and minerals the Government of 47[the Punjab]. 50. Presumption as to ownership of forests, quarries and waste-lands.– (1) When in any record-of-rights completed on or before the eighteenth day of November, 1871, in territories where the Punjab Land Revenue Act, 1887 (Punjab Act XVII of 1887), was, with or without modifications, in force immediately before the commencement of this Act 48[* * *] it is not expressly provided that any forest or quarry, or any unclaimed, unoccupied, deserted or waste-land or any spontaneous produce or other accessory interest in land belongs to the land-owners, it shall be presumed to belong to Government. (2) When in any record-of-rights completed after eighteenth day of November, 1871, or the seventeenth day of July, 1879, as the case may be, it is not expressly provided that any forest or quarry, or any such land, produce or interest as aforesaid, belongs to Government, it shall be presumed to belong to the land-owners concerned. THE PUNJAB LAND REVENUE ACT, 1967 Page 23 of 60 (3) The presumption created by sub-section (1) may be rebutted by showing– (a) from the record or report made by the assessing officer at the time of assessment, or (b) if the record or report is silent, then from a comparison between the assessment of villages in which there existed, and the assessment of villages of similar character in which there did not exist, any forest or quarry, or any such land, produce or interest, that the forest, quarry, land, produce or interest was taken into account in the assessment of the land-revenue. (4) Until the presumption is so rebutted, the forest, quarry, land, produce, or interest shall be held to belong to Government. 51. Compensation for infringement of rights of third parties in exercise of a right of Government.– (1) Whenever, in the exercise of any right of Government referred to in sections 49 and 50, the rights of any person are infringed by the occupation or disturbance of the surface of any land, Government shall pay, or cause to be paid, to that person compensation for the infringement. (2) The compensation shall be determined, as nearly as may be, in accordance with the provisions of the Land Acquisition Act, 1894 (Act I of 1894). 52. Presumption in favour of entries in records-of-rights and periodical records.– An entry made in a record-of-rights in accordance with the law for the time being in force, or in a periodical record in accordance with the provisions of this Chapter and the rules made thereunder, shall be presumed to be true until the contrary is proved or a new entry is lawfully substituted therefor. 53. Suit for declaratory decrees by persons aggrieved by an entry in a record.– If any person considers himself aggrieved by an entry in a record-of-rights or in a periodical record as to any right of which he is in possession, he may institute a suit for a declaration of his right under Chapter VI of the Specific Relief Act, 1877 (Act I of 1877). Supplemental Provisions 54. Records-of-rights and periodical records for groups of estates.– The Board of Revenue may, by notification, direct that a record-of-rights shall be made for any group of neighbouring estates instead of separately for each of such estates and thereupon the provisions of this Chapter with respect to a record-of-rights and a periodical record for an estate shall so far as they can be made applicable, apply to the record-of-rights and the periodical record for such group of estates as if the group were an estate. 49 [54-A. Power to call for information.– (1) The Board of Revenue may by notification require a land owner or a class of land owners to furnish such information as to the extent of his or their ownership of land, whether such land is situated wholly within the Province or partly within the Province and partly outside the Province, in such form and manner, within such time and to such person or authority as may be specified in the notification. (2) Whoever fails, without reasonable cause, to furnish the information required under sub-section (1) or furnishes information which he knows, or has reason to believe to be false or omits to give any information material for the purpose for which it is required, shall be punished with simple imprisonment for a term which may extend to two years, or with fine, or with both. THE PUNJAB LAND REVENUE ACT, 1967 Page 24 of 60 (3) No court shall take cognizance of an offence punishable under this section, except on a complaint in writing by a Revenue Officer especially or generally empowered in this behalf by the Board of Revenue.] 55. Powers to make rules respecting records and other matters connected therewith.– The Board of Revenue may, with the previous approval of Government, make rules– (a) prescribing the language in which records and registers under this Chapter are to be made; (b) prescribing the form of those records and registers, and the manner in which they are to be prepared, signed and attested; (c) for the survey of land so far as may be necessary for the preparation and correction of those records and registers; (d) for the conduct of inquiries by Revenue Officers under this Chapter; 50[* * *] (e) generally for the guidance of Revenue Officers and Village Officers in matters pertaining to records and registers mentioned or referred to in this Chapter 51[; and] 52 [(f) for reporting, preparation, authentication, revision and correction of computerized land records.] CHAPTER VII ASSESSMENT 56. Assessment of land revenue.– (1) All land, to whatever purpose applied and wherever situate, is liable to the payment of land-revenue to Government, except– (a) such land as has been wholly exempted from that liability by special contract with Government, or by the provisions of any law for the time being in force; (b) such land as is included in village site; (c) such land as is included in Cantonment limits; (d) land on which property tax under the 53[Punjab] Urban Immovable Property Tax Act, 1958 (W.P. Act V of 1958), is payable; (e) waste and barren land not under cultivation for a continuous period of not less than six years immediately before the date of notification of general assessment or re- assessment under section 59; provided that where any waste and barren land is brought under cultivation at any time after the date of such notification such land shall not be liable to the payment of land-revenue for a period of six years from the date it is so brought under cultivation. (2) Land-revenue shall be assessed in cash. (3) Land-revenue may be assessed– (a) as a fixed annual charge, payable in lump sum or by instalments; or (b) in the form of prescribed rates, per acre or other unit of area applicable to the area recorded as sown, matured or cultivated during any harvest or during any year: Provided that land-revenue shall not be assessed in the form of sliding scales varying annually according to the market price of any agricultural produce prevailing during a specified period of the year. 54 [56-A. Exemption of land revenue.– Notwithstanding anything to the contrary contained in this Act no land-owner, from Rabi 1982-83, shall be liable to pay land revenue at any rate or cess chargeable under the provisions of this Act, if he owns– (a) irrigated land not exceeding 2½ acres; (b) unirrigated land not exceeding 5 acres; THE PUNJAB LAND REVENUE ACT, 1967 Page 25 of 60 (c) irrigated and unirrigated land the aggregate area of which does not exceed 2½ acres of irrigated land as determined under section 70-B.] 57. Basis of assessment.– (1) The assessment of land-revenue shall be based on an estimate of the average money value of the gross produce of an estate or a group of estates, in which the land concerned is situated. (2) Such estimate shall be made in the prescribed manner. 58. Limit of assessments.– If the land-revenue is assessed as a fixed annual charge, the amount thereof, and if it is assessed in the form of prescribed rate, the average amount which, according to an estimate in writing approved by Government or the Board of Revenue, as the case may be, will be leviable annually, shall not, in the case of an assessment circle, exceed one-fourth of the estimated money-value of the net assets of such assessment circle. General Assessments 59. Notification of intended re-assessment and instructions as to principles of assessment.– (1) Assessments of land-revenue may be general or special. (2) A general assessment or re-assessment of the land-revenue of any area shall not be undertaken without the previous sanction of Government and notification of that sanction. (3) In granting such sanction Government may give such instructions consistent with the provisions of this Act and the rules made thereunder as it may deem fit. 60. Mode of determining assessment.– (1) A general assessment shall be made by a Revenue Officer. (2) Before making such assessment the Revenue Officer shall report through the 55 [Executive District Officer (Revenue)] for the sanction of the Board of Revenue his proposals with regard thereto. 61. Announcement of assessment.– (1) After consideration of the proposals submitted by the Revenue Officer under the provisions of section 60, the Board of Revenue shall pass such orders as it may deem fit, subject to the provisions of sub-sections (3) and (4), and on the receipt of such orders the Revenue Officer shall make an order determining the assessment proper for each estate concerned and shall announce it in such manner as Government may by rules prescribe. (2) At the time of announcing the assessment the Revenue Officer shall also declare the date from which it is to take effect, and, subject to the other provisions of this Act, it shall take effect accordingly. (3) Subject to the provisions of sub-section (4), the average rate of assessment imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section (2) of section 59 shall not exceed the rate of assessment imposed at the last previous assessment by more than one-fourth; provided that the rate of assessment imposed on any estate shall not exceed the rate of assessment of the last previous assessment on the estate by more than one-half. (4) The provisions of sub-section (3) shall not be applicable in the case of land which has not been previously assessed to land-revenue or in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) at the last previous assessment, or in the case of an area which has been notified by Government to be an urban assessment circle, and for the purpose of calculating the increase in the incidence of the THE PUNJAB LAND REVENUE ACT, 1967 Page 26 of 60 land-revenue for the purpose of sub-section (3), all such land shall be excluded from calculation: Provided that in the case of lands in which canal irrigation has been introduced after the date specified in this sub-section, the average rate of assessment shall not, so far as may be, exceed the average rate of assessment of land of similar kind imposed under sub-section (3). 62. Application for reconsideration of assessment.– (1) Any land owner may, within thirty days from the date of the announcement of the assessment, present a petition to the Revenue Officer for a reconsideration of the amount, form or conditions of the assessment. (2) The order passed by the Revenue Officer on the petition shall set forth his reasons for granting or refusing it. 63. Confirmation and duration of assessment.– (1) An assessment, the undertaking of which has been sanctioned under the provisions of section 59, shall not be considered final until it has been confirmed by the Board of Revenue. (2) At any time before an assessment is so confirmed, the 56[Executive District Officer (Revenue)] or Board of Revenue may, subject to the provisions of sub-section (3), modify the assessment of any estate. (3) Before an enhancement is ordered under the provisions of sub-section (2), the 57 [Executive District Officer (Revenue)] or the Board of Revenue, as the case may be, shall cause reasonable notice to be given to the land-owners by proclamation published in the manner described in section 26 , to show cause in a petition addressed to the Revenue Officer why the proposed enhancement should not be ordered, and the Revenue Officer shall enquire into any objections raised by any land-owner and submit such petition received by him with his report thereon to the 58[Executive District Officer (Revenue)] or the Board of Revenue, who shall consider the petition and the report and shall also hear the petitioner if the petitioner so desires. 64. Duration of assessment.– (1) The Board of Revenue shall, when confirming an assessment under sub-section (1) of section 63, fix a period of time for which the assessment shall remain in force. (2) The period fixed under sub-section (1) shall be twenty-five years: Provided that a period not exceeding twenty-five years and not shorter than ten years may be fixed for any area, specified by the Board of Revenue, in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) of section 61 at the last previous assessment or in which it has been proposed to introduce such irrigation during the period fixed. 65. Assessment to remain in force till new assessment takes effect.– Notwithstanding the expiration of the period fixed for the continuance of an assessment under the last foregoing section, the assessment shall remain in force till a new assessment takes effect. 66. Refusal to be liable for assessment and consequences thereof.– (1) At any time within ninety days from the date of the announcement of an assessment, the land-owner or, where there are more land-owners than one, any of them who would be individually or collectively liable for more than half the sum assessed, may give notice to the Revenue Officer of refusal to be liable for the assessment. (2) When the Revenue Officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it, as nearly as may be, as if the THE PUNJAB LAND REVENUE ACT, 1967 Page 27 of 60 annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon. (3) While the estate is in the possession of the Collector, the land-owner or land- owners shall be entitled to receive from Government an allowance, to be fixed by the Board of Revenue, which shall not be less than fifty or more than seventy-five per cent of the net income realised by Government from the estate. 67. Distribution of the assessment of an estate over the holdings comprised therein.– (1) If the assessment announced under section 61 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue Officer shall, before the date on which the first instalment thereof becomes payable, make an order distributing it over the several holdings comprised the estate and make and publish a record of the distribution. (2) The Collector may for sufficient reasons make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised. (3) If the assessment announced under section 61 is in the form of rates chargeable according to the results of each year or harvest, a Revenue Officer shall from year to year or from harvest to harvest, as the conditions of the assessment may require, make and publish, not later than one month before the first instalment of the land-revenue falls due, a record of the amount payable in respect of each holding. (4) Notwithstanding anything contained in this section, arid land (whether cultivated or not) in which well or tube-well irrigation facilities are provided by or on behalf of the land-owner or the tenant shall, for a period not less than four years from the date such irrigation facilities are first provided in such land, not be liable to pay land-revenue at a higher rate than was payable thereon before such irrigation facilities were provided. Explanation– For the purposes of this sub-section only such land shall be deemed to be arid land in which canal irrigation has not been introduced. 68. Application for amendment of the distribution of an assessment.– (1) Any person affected by a record under sub-section (1) or sub-section (3) of the last foregoing section or by the revision of a record under sub-section (2) of that section, may, within thirty days from the date of the publication of the record, present a petition to the Revenue Officer for a re-consideration of the record so far as it affects him. (2) The order passed by the Revenue Officer on the petition shall set forth his reasons for granting or refusing it. 69. Appeals from orders under sections 62 and 68.– An appeal from an order under the last foregoing section or section 62 shall lie to the 59[Executive District Officer (Revenue)] and from the appellate order of the 60[Executive District Officer (Revenue)], to the Board of Revenue. Special Assessment 70. Special assessments.– (1) Notwithstanding the provisions of sections 64 and 65, special assessment may be made by Revenue Officers in the following cases, namely:- (a) when it is proposed to change the form of assessment; (b) when lands are sold, leased or granted by Government; (c) when the assessment of any land has been annulled or the land-owner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent or let in farm has expired; (d) when assessments of land-revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause; THE PUNJAB LAND REVENUE ACT, 1967 Page 28 of 60 (e) when revenue due to the Government on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water, or on account of other rights described in section 49 or section 50, has not been included in an assessment made under the foregoing provisions of this Chapter; (f) when waste and barren land becomes liable to the payment of land-revenue. (2) The Board of Revenue may confirm any assessment made under this section. (3) The foregoing provisions of this Chapter with respect to general assessment shall, subject to such modifications thereof as the Board of Revenue may prescribe by executive instructions issued under the provisions of section 73, regulate the procedure of Revenue Officers making special assessments. 61 [70-A. Notwithstanding anything to the contrary contained in this Act, from Rabi 1982-83, every land-owner of the categories, mentioned below shall, in addition to the land revenue assessed under the provisions of sections 57 and 70, be liable to pay land revenue at the enhanced rate mentioned against each category– (a) a land owner owning:- 50 per cent increase (i) irrigated land exceeding 2½ acres but not on land revenue exceeding 12½ acres; or determined under (ii) unirrigated land exceeding 5 acres but not the provisions of exceeding 25 acres; or section 57 and (iii) irrigated land and unirrigated land the section 70. aggregate area of which exceeds 2½ acres, but does not exceed 12½ acres of irrigated land as determined under section 70-B. (b) a land owner owning:- 100 per cent (i) irrigated land exceeding 12½ acres but increase on land not exceeding 25 acres; or revenue determined (ii) unirrigated land exceeding 25 acres but under the provisions not exceeding 50 acres; or of section 57 and (iii) irrigated and unirrigated land the aggregate section 70. area of which exceeds 12½ acres, but does not exceed 25 acres of irrigated land, as determined under section 70-B. (c) a land owner owning:- 200 per cent (i) irrigated land exceeding 25 acres but not increase on land exceeding 50 acres; or revenue determined (ii) unirrigated land exceeding 50 acres but under the provisions not exceeding one hundred acres; or of section 57 and (iii) irrigated land and unirrigated land the section 70. aggregate area of which exceeds 25 acres but does not exceed 50 acres of irrigated land, as determined under section 70-B. (d) a land owner owning:- 300 per cent (i) irrigated land exceeding 50 acres; or increase on land (ii) unirrigated land exceeding one hundred revenue determined acres; or under the provisions (iii) irrigated and unirrigated land aggregate area of section 57 and of which exceeds 50 acres of irrigated land, section 70.] as determined under section 70-B. 62 [70-B. Determination of land ownership.– For the purposes of sections 56- A and 70-A– (a) One acre of irrigated land shall be reckoned as equivalent to two acres of unirrigated land, provided that in calculating the aggregate area of a land-owner the conversion is made from unirrigated to irrigated land; THE PUNJAB LAND REVENUE ACT, 1967 Page 29 of 60 (b) land owned by a land-owner shall include all land owned by him, whether such land is situated wholly within the Province or partly within and partly outside the Province, except the following:- (i) land described in clauses (b), (c) and (d) of section 56; and (ii) share in shamlat of a village where the total area of such shamlat does not exceed 25 acres; (c) “land owner” shall include a person– (i) who is an allottee or a grantee of any land under any scheme of the Government, under which such allotment or grant is to mature into ownership; (ii) who has mortgaged his land, or any portion thereof; (iii) who has permanent rights and interest in land.] 63 [70-C. Information about increase in the extent of ownership.– (1) A person who after the tenth day of November, 1975, acquires land or increases the extent of his ownership of land and by such acquisition owns land in more than one Patwar Circle whether such land is situated within the Province or partly within and partly outside the Province, shall inform such authority within such time, in such manner and form as the Board of Revenue may by notification specify in this behalf. (2) A land-owner who fails without reasonable cause to comply with the provision of sub-section (1) or the rules or orders made thereunder or wilfully furnishes incomplete or false information shall be deemed to have committed an offence under the provision of sub-section (2) of section 54-A.] 64 [70-D. Change in the basis of exemption or assessment.– (1) Any land- owner entitled to exemption under section 56 or section 56-A from the payment of land- revenue or reduction in land-revenue chargeable under section 70-A, who has not been granted such exemption or reduction, or any land-owner aggrieved by the categorization of his land under section 70-A, may, at any time, make an application, in such form and manner as may be specified by the Board of Revenue, to the Assistant Collector of the area in which his land or any part thereof is situated. (2) On receipt of such application, this Assistant Collector shall cause a notice of the application to be served on the person on whom the liability to pay the land-revenue may devolve as a result of the transfer of land and after holding such inquiry as he considers necessary, shall pass orders, setting forth his reasons therefor. (3) Without prejudice to the provisions of sub-sections (1) and (2), the Assistant Collector shall have the power to hold an inquiry and pass appropriate orders if on receipt of any information or otherwise he is of opinion that any land-owner who is liable to pay land- revenue, is not paying such land-revenue or paying less than the amount of the land-revenue which he is liable to pay: Provided that before passing final order he shall give fifteen days notice to the person likely to be affected by such order for affording him an opportunity of being heard. (4) In exercising his powers under sub-section (2) or sub-section (3), the Assistant Collector shall– (a) not question the correctness or validity of a registered deed or any mutation sanctioned in accordance with law, relating to transfer of land; (b) follow, subject to other provisions of this section, the procedure as may be laid down by the Board of Revenue by notified instructions in this behalf.] 65 [70-E. Exemption or assessment of land-revenue.– Notwithstanding anything contained in this Act, Government may, at any time, by notification, prescribe the THE PUNJAB LAND REVENUE ACT, 1967 Page 30 of 60 principle or the method or the procedure by which and the manner in which exemption under section 56-A or assessment under section 70-A shall be determined or announced.] 71. Power to make rules.– Government shall, subject to the provisions of section 72, from time to time, make rules prescribing– (a) the method by which the estimate of the money-value of the net assets of an estate or group of estates shall be made; (b) the method by which assessment to land-revenue shall be made; (c) the principles on which exemption from assessment shall be allowed for improvements; (d) the manner in which assessment shall be announced; (e) the manner in which the rate of assessment is to be calculated for the purpose of sub- section (3) of section 61. 72. Procedure to be followed in making rules.– Before making any rule under the provisions of section 71, Government shall, in addition to observing the procedure laid down in section 22 of the 66[Punjab] General Clauses Act, 1956 (W.P. Act VI of 1956), publish, by notification, a draft of the proposed rule for the information of persons likely to be affected thereby. 73. Power to issue instructions.– Government or the Board of Revenue with the approval of Government may, for the guidance of Revenue Officers, from time to time, issue executive instructions relating to all matters to which the provisions of this Chapter apply; provided that such instructions shall be consistent with the provisions of this Act and the rules made thereunder. CHAPTER VIII COLLECTION OF LAND REVENUE 74. Liability for payment of land-revenue.– In the case of any holding, the holding and its land-owner shall be liable for the payment of land-revenue thereon, and if there be joint land-owners of a holding, the holding and all the land-owners jointly and severally shall be liable for the payment of the land-revenue. 75. Security for payment of land-revenue.– (1) The land-revenue for the time being assessed and payable in respect of a holding shall be the first charge upon the rents, profits and produce thereof. (2) Save with the previous consent of the Collector, the rents, profits and produce of a holding shall not be liable to be taken in execution of a decree or order of any Court until the land-revenue chargeable against the rents, profits or produce or any arrear of land-revenue due in respect of the holding, have been paid. 76. Orders to regulate payment of land-revenue.– (1) Notwithstanding anything in any record-of-rights, the Board of Revenue may fix the number and amount of the instalments, and the times, places and manner, by, at and in which the land-revenue is to be paid. (2) Until the Board of Revenue otherwise directs, land-revenue shall be payable by the instalments at the times and places and in the manner, by, at and in which it is payable immediately before the commencement of this Act. THE PUNJAB LAND REVENUE ACT, 1967 Page 31 of 60 77. Rules to regulate collection, remission and suspension of land-revenue.– 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. 78. Costs recoverable as part of arrear.– The costs of any process issued under this Chapter shall be recoverable as part of the arrear of land-revenue in respect of which the process was issued. 79. Certified account to be evidence as to arrear.– A statement of account certified by a Revenue Officer shall be conclusive proof of the existence of an arrear of land- revenue, of its amount and of the person who is the defaulter. 80. Processes for recovery of arrears.– Subject to the other provisions of this Act, an arrear of land-revenue may be recovered by any one or more of the following processes, namely:- (a) by service of a notice of demand on the defaulter under section 81; (b) by arrest and detention of his person under section 82; (c) by distress and sale of his movable property and uncut or ungathered crops under section 83; (d) by transfer, under section 84, of the holding in respect of which the arrear is due; (e) by attachment, under section 85, of the holding in respect of which the arrear is due; (f) by annulment, under section 86, of the assessment of that holding; (g) by sale of that holding under section 88; (h) by proceedings against other immovable property of the defaulter under section 90. 81. Notice of demand.– A notice of demand may be issued by Revenue Officer on or after the day following that on which an arrear of land-revenue accrues. 82. Arrest and detention of defaulter.– 67[(1) If after lapse of twenty days of the service of the notice of demand under section 81 on a defaulter, arrears of land-revenue due from him or any part thereof, remain unpaid, a Revenue Officer may issue a warrant directing an officer named therein to arrest the defaulter or the person who furnishes security under clause (b) of sub-section (8) and bring him before the Revenue Officer.] 68 (2) [* * * * * * * * * * * *] (3) When the defaulter is brought before the Revenue Officer, the Revenue Officer may cause him to be taken before the Collector, or may keep him under personal restraint for a period not exceeding ten days and then, if the arrear is still unpaid, cause him to be taken before the Collector. (4) Where the Revenue Officer keeping a defaulter under personal restraint is an Assistant Collector of the second grade, he shall without delay report his action to the Collector, if the period of such restraint exceeds twenty-four hours. (5) When the defaulter is brought before the Collector, the Collector may issue an order to the officer-in-charge of the civil jail of the District, directing him to confine the defaulter in jail for such period not exceeding one month from the date of the order, as the Collector thinks fit. (6) The process of arrest and detention shall not be executed against a defaulter who is a female, a minor, a lunatic or an idiot. (7) A warrant of arrest issued against a defaulter under sub-section (1) shall not be executed, if the arrears due from him are paid or the defaulter furnishes security in the manner provided in clause (b) of sub-section (8). THE PUNJAB LAND REVENUE ACT, 1967 Page 32 of 60 (8) Any defaulter, who, under sub-section (3) is being kept under personal restraint, or under sub-section (5) is being confined in the civil jail, shall forthwith be set at liberty– (a) on the arrears due from such defaulter being paid; or (b) on the defaulter furnishing to the Revenue Officer ordering his arrest, or the Collector, security to the satisfaction of the Revenue Officer or the Collector, as the case may be, for the payment of the arrears due from him.