LAND

Oxford Dictionary “the surface of the earth that is not sea”

the part of the earth's surface that is not covered by water.
As per law, land includes the surface of the earth and everything attached to it, such as
buildings and trees, as well as any minerals or resources beneath it.
NOTE: Land and property are reciprocal terms, where property refers to any physical or
intangible entity owned by an individual or group, land specifically refers to the physical
surface and resources.
For the purpose of this Act, land means agricultural land and revenue means tax.
LAW
The legal system lies at the heart of any society, protecting rights, imposing duties, and
establishing a framework for the conduct of almost every social, political, and economic
activity. Punishing offenders, compensating the injured, and enforcing agreements are
merely some of the tasks of a modern legal system. In addition, it endeavors to achieve
justice, promote freedom, uphold the rule of law, and protect security.
HISTORICAL BACKGROUND LAND REVENUE SYSTEM
1540-AD Sher Shah Suri (First ever organized Land Records in South Asia)
1566-AD Raja todar mal (Made improvements into the system)
1883-Brtish India (Revenue Survey & Settlement Department Created)
1886- British India (First Legislation Promulgated)
1967-Pakistan (Land Revenue Act 1967)
1968-Pakistan (Land Revenue Rules 1968)
Introduction to the W.P Land Revenue Act 1967
The Land (Punjab) Revenue Act, 1967 was enacted on 7 December, 1967 and then was
amended for the province of Punjab to: consolidate and amend the laws related to the
land revenue in Punjab.
It expedites the:
• consolidation and maintenance of the record of rights,
• assessment and collection of land revenue,
• appointment of land officers
• and all the matters relating and arising in connection with the administration of land
revenue.
This Act is mainly based on the Punjab Land Revenue Act of 1887 with some important
improvements from the Sind Code. It is a consolidating and amending Act. The Punjab
Land Revenue Act, 1887 was applicable to the Punjab and N.W.F.P, and to Baluchistan
with certain amendments. The province of Sind was governed by the Sind Revenue Code
of 1879.
• This Act deals with agricultural land, and also records of rights.
PRELIMINARY

1. Short title, extent and commencement:

(1) This Act may be called the Punjab Land Revenue Act, 1967.
(2) It extends to the whole of the Province of 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 notification, appoint in this behalf. (Its
applicability will be decided by government)
2. Power to except any area from provisions unsuited thereto.-
(1) If the Government is of the opinion that a particular provision of this Act is unsuitable
for an area where it is in force, it may issue a notification excluding that area from that
provision. Once the notification is issued, the provision will not apply in that 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.
The provisions of this Act relating to assessment and collection of land revenue shall not
be applicable to an area notified by the Board of Revenue.
Cess is a form of tax charged/levied over and above the base tax liability of a taxpayer. A
cess is usually imposed additionally when the state or the central government looks to
raise funds for specific purposes. Different from the usual taxes and duties like excise and
personal income tax, a cess is imposed as an additional tax besides the existing tax (tax
on tax).
Board of revenue (Top authority of revenue officers)
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;
(3) “assessment circle” A group of estates that the Board of Revenue deems similar
enough to use one common set of rates for calculating land revenue;
(4) “Board of Revenue” means the Board of Revenue established under the 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”
(7) “defaulter” A person liable for unpaid arrears of land-revenue, including one who has
provided surety for such arrears;
(8) “encumbrance” means a charge upon or claim against land arising out of a private
grant or contract;
(9) “estate” any area-
(i) which has its own record-of-rights; or
(ii) which is separately assessed for land revenue; or
(iii) which Is declared an estate by the Board of Revenue through a general rule or
special order;
(10) “holding” means a share or portion of an estate held by one land-owner or jointly
by two or more land-owners;
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; (Promotion of
Patwari)
(12) “Land-lord” A person under whom a tenant holds land and who, by contract or
default, receives 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” Anyone to whom a holding has been transferred, or an estate or
holding has been let in farm, under this Act, for recovering arrear of land-revenue as
well as any person in possession of an estate or enjoying its profits—excluding
tenants;
(14) “land-revenue”: Revenue assessed or assessable under this Act or any other law
relating to land-revenue, including any additional rates imposed due to increased land
value from irrigation.