Punjab Land Revenue
Act, 1967

This Act may be cited as the Punjab Land Revenue Act, 1967. It extends to the whole of the Province of the Punjab, except the Tribal Areas. It shall come into force on such date as the Government may, by notification in the official Gazette, appoint in this behalf. The Government may apply the provisions of this Act to any Tribal Area on such date and to such extent as may be specified by notification.

Key Definitions:
• Agricultural Year: Year commencing on 1st July
• Defaulter: Person liable for arrear of land-revenue or payment of arrear as surety
• Estate: Any area for which a separate record of rights has been made, or separately assessed to land revenue
• Holding: Share or portion of an estate held by one or more landowners
• Landlord: Person under whom a tenant holds land and to whom tenant is liable to pay rent
• Land-owner: Person to whom a holding has been transferred for recovery of arrear of land-revenue
• Kanungo: Includes Supervising Tapedar
• Tenant: Parcel of land held by a tenant under lease (does not include mortgagee or landowner)

Sections 3–9 deal with power of Government to make rules, manner of service of documents, exemptions from provisions, and saving of existing rights. Section 4(5) defines "boundary mark." Section 6 deals with irrigated land (land irrigated by canal, tube-well, well, lift, spring, tank, or any other artificial means). Land Revenue means land-revenue assessed or assessable under this Act or any other law.

Under the PLR (Amendment) Ordinance 2001, the Province of Punjab is divided into Divisions and Districts. Each district is divided into Tehsils and Sub-divisions. The "Commissioner" has been replaced by Executive District Officer (Revenue) under the 2001 Amendment. The "Deputy Commissioner" has been replaced by District Officer (Revenue).

Revenue Officers are of 5 classes: (1) The Board of Revenue, (2) Commissioner, (3) Collector, (4) Assistant Collector of 1st and 2nd grade, (5) Revenue Officer. The Board of Revenue is the highest revenue authority under the Act. The Board is subject to control of the Provincial Government (Section 13).

• §13: Board of Revenue subject to Provincial Government
• §14: Appointment of Commissioners by Government
• §15: Combination of offices
• §16: Government may confer powers of Commissioner/Collector on any person
• §17: Board of Revenue may determine functions of Revenue Officers
• §18: Retention of powers on transfer
• §19: Revenue Officers are village officers
• §20: Board of Revenue has power to make rules for land revenue procedure
• §31(1): Revenue Officer (other than Asst. Collector 1st grade) may exercise powers anywhere in jurisdiction
• §31(2): Asst. Collector 1st grade may exercise powers anywhere in the district employed

Section 21 provides that appearance and applications before Revenue Officers may be made by: (a) the parties themselves, (b) their authorized agents, (c) legal practitioners on their behalf — i.e., all of these have locus standi.

• §22: Revenue Officer may summon any person whose attendance is necessary (CAN summon)
• §23: Summons must be in writing, in duplicate, and signed by issuing Revenue Officer
• §24: Modes of service — personally, on authorized agent, or adult male member of family (ALL of these)
• §25: Costs of witness attendance
• §26: Power to enter upon land for measurements
• §27: Inquiries under Act deemed Judicial Proceedings
• §28: Language of Revenue Offices — Urdu (or English as prescribed)

• §29: Arrest of defaulter shall be made upon Warrant
• §30: Section 30 — mode of service of summons laid down in Section 24
• §31: Exercise of powers by Revenue Officers
• §33: Seals used by Revenue Officers
• §34: Costs — loser pays costs in disputes
• §35: Penalty — fine up to Rs. 500 for person required by summons who fails to comply with requisition

• Village Officers include: Kanungo, Patwaris, Kotars, and Village headman (Lambardar) — All of these
• §37: Village Officer's duty: collect land revenue AND supervise collection — both (c)
• §37(1): Remuneration of Village Officer shall not be liable to attachment in execution of decree (Section 38)
• §36: Board of Revenue may, with previous approval of Government, make rules to regulate emoluments, duties, and punishment of Village Officers — All of these
• Lambardar is given 5% of Land Revenue — called Pachotra
• Village note book prepared for each Estate

Record of Rights (§39) includes: (a) statements showing names of persons who are land owners and extent of their interest, (b) a statement of customs respecting rights or liabilities — called Wajib-ul-Arz, (c) a map of the estate, (d) such documents as prescribed by Board of Revenue — ALL of these.

Types of Records:
• Standing Record: Jamabandi, Khasra Girdawri, Shajra Kishwar
• Periodical Record: revised every 4 years (annual or four-yearly edition)
• Khatauni: list of all persons cultivating land; prepared by Patwari; revised every 4 years
• Khewat Number: list of owner's holdings
• Khasra Number / Survey Number: portion of land separately entered in record of rights

• §40: Mutation = making of periodical record relating to land owners
• §41: Preparation of periodic records under Board of Revenue directions — Collector responsible
• §42: Mutation procedure laid down in Section 42 (not 41, 43, or 44)
• §42: Any person acquiring right in estate as land-owner or tenant for fixed term exceeding one year shall report within 3 months of acquisition date
• §42(6): Revenue Officer required to make order within 6 months
• Mutation report to Patwari must be made within 3 months of acquisition
• §45: Restrictions on variations of entries in record of rights except: entries with proved facts, entries with agreement of parties, entries supported by decree — ALL of these
• §47: Obligation to furnish information for preparation of records
• §49: All mines and minerals deemed property of Provincial Government

The computerized record of land is prepared under Section 41(A) of Punjab Land Revenue Act 1967. The Punjab Land Records Authority (PLRA) established under PLRA Act 2017 may fix scale of fees for computerized mutation and certified copies. Jamabandi is revised after every 4 years.

Under §46, fee in respect of any entry shall be payable by the person in whose favour the entry is made. The scale of fees may be fixed by the Board of Revenue (§46).

Khatauni kept in custody of Halqua Patwari. Register Haqdaran-e-Zamin contains information about Ownership and Tenancy — All of these including Khasra number and source of irrigation.

All land is liable to land-revenue except: (a) land wholly exempted by special contract, (b) land on which Urban Immovable Property Tax is payable, (c) waste and barren land not under cultivation for continuous period of not less than 6 years before notification. Under §56-A, no landowner liable if owns irrigated land not exceeding 2.5 acres. Land revenue assessed in cash.

• §57: Assessment based on estimate of average money-value of gross product of estate
• §58: Limit of assessments — increase cannot exceed one-fourth of last previous assessment rate (§59(2))
• §59: General assessment by Revenue Officer (not Government or Court)
• §60: General assessment announced by Board of Revenue considers proposals
• §61: Announcement of assessment
• §62: Application for reconsideration — within 90 days of announcement
• §63: Confirmation and duration
• §64(2): Duration of general assessment = 25 years
• §67: Arid land defined as land where canal irrigation has NOT been introduced (§67)

• §66: Landowner refusing liability — Collector takes possession and recovers arrears; landowner entitled to not less than 25% and not more than 75% of net income realized by Government
• §70: Special assessments by Revenue Officers when: waste/barren land becomes liable, or lands sold/leased by Government
• Types of assessment: General and Special (§51 — two kinds)
• Assessment of estates announced per §60: Board of Revenue considers proposals and orders assessment

• Land revenue is first charge on rents, profits, produce — first servitude (§57)
• Recovery procedure laid down in Sections 80–91
• First step for recovery: Service of a notice of demand on defaulter
• §85: Attachment of holding of defaulter
• §88: Sale of holding of defaulter for recovery of arrears
• Existing assessment annulled when arrear has become due for more than one year (§61)
• Liability for payment: the holding and its landowner — jointly (§55/§56)

• Chapter IX deals with Partition (not Chapter XIII)
• Any joint owner may apply for partition if: name in record of rights, decree holder, written acknowledgement — ALL of these
• Minimum rank to take partition proceedings: Assistant Collector of First Grade
• §133: Shape of every Khasra must be square or rectangular
• §135: Restrictions on partition of worship places, burial places, watercourses (Section 136)
• §135-A: Private partition scheme; if not submitted in time, Revenue Officer commences General Partition procedure
• §137: Revenue Officer fixes hearing day if application not open to objection
• §138: Co-sharers desiring partition added as applicants
• §140: Questions of title and modes of partition may arise
• §142-A: Time limit for decision of partition cases = 180 days
• §147: Private partition affirmed in accordance with this section
• Consolidation (Chak-bundi/Halka-bundi) = amalgamation and redistribution of land to reduce number of plots
• Grazing ground partition must be refused
• Worship and burial grounds continue to be held in common after partition

• Provisions dealing with Surveys and Boundaries: Sections 116–134
• §121: Board of Revenue may make cities for demarcation of boundaries and creation of boundary marks under Section 122
• Revenue Officer authorized to define limits of any estate/holding/field: Revenue Officer (§ Level 7 Q1 — Revenue Officer circled)
• Shajra Kishwar = field map of estate (map showing position and boundary of every field)
• Shajra Nasab = genealogical tree / table of genealogy of land owners
• All Mussavis of a village drawn on cloth (Lattha) = Shajra Kishtwar

Any Revenue Officer may refer to arbitration any dispute arising before him with the consent of parties. Chapter XI deals with Arbitration (Chapter XIII deals with Appeal, Review and Revision).

Appeal Chain:
• Order of Assistant Collector → appeal to Collector
• Order of Collector → appeal to EDO(R) / Commissioner
• Order of EDO(R) → appeal to Board of Revenue
• When original order confirmed on first appeal → no further appeal lies

Limitation Periods (§161):
• Appeal to Collector: 30 days
• Appeal to EDO(R)/Commissioner: 60 days
• Appeal to Board of Revenue: 90 days

• §165: Stay of execution — only when appellate/revisional authority deems necessary
• §165: Circumstances for stay: appeal/revision pending, risk of substantial loss

• §163(1): Any Revenue Officer may review order passed by themselves or their predecessors-in-office
• §163(2): Order may be reviewed when: new and important matter or evidence discovered
• Time limit for review application: 90 days (§163)
• EDO(R) cannot review order of predecessors without first obtaining sanction of BOR (§80 Level 7)
• Application for review not entertained unless made within 90 days from passing of order

• Remedy of revision provided under Section 164
• BOR may revise order of any subordinate revenue officer within 90 days of passing of order
• Maximum time for revision application under §164: 90 days
• Only on point of law: appeal to BOR when order issued by Commissioner

• Civil Court has jurisdiction on: question of title (§84)
• Partition questions not of title → Revenue Officer jurisdiction
• §27: Inquiries under Act deemed Judicial Proceedings
• §49: Mines and minerals — property of Provincial Government
• Periodical records presumed true until contrary is proved
• Total sections in Punjab Land Revenue Act 1967: 184
• Total chapters: 15
• Schedules in PLR Act 1967: One
• The Act was enforced on: 7th December, 1967 (but came into force 1968)
• Board of Revenue established under Board of Revenue Act 1957

Section 184 — the final section — repeals earlier land revenue laws that were superseded by this comprehensive Act. The Punjab Land Revenue Act 1967 consolidated and amended rules related to land revenue in Punjab Province, bringing all provisions under one unified framework. The West Pakistan Land Revenue Act was passed on 4th November 1967 and the Board of Revenue Act was passed in 1957.