PUNJAB LAND REVENUE ACT, 1967

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THE PUNJAB LAND-REVENUE ACT, 1967 
(XVII of 1967) 
CONTENTS 
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 be divided into Sub-Divisions. 
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 Commissioners and Assistant Collectors. 
11. Tehsildars. 
11-A.   Appointment and duties of Kanungo and Patwari 
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. 
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 assignm ent of remuneration of Village 
Officers. 
CHAPTER VI 
Records 
Records-of-Rights and Periodical Records 
39. Records-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. 
41-C. Development and maintenance of computerized systems  
Procedure for Making Records 
42. Making of that part of periodical records which relates to land-owners. 
42-A. Report of acquisition of rights. 
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. 
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. 
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 Commissioner. 
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. 
118. Surveys for purpose of preparation of records. 
119. Assistance to be give n 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 
to 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. 
135-A. Partition in case of inheritance. 
135-B. Schedule for partition 
136. Restrictions and limitations on partition. 
137. Notice of application for partition. 
138. Addition of parties to application. 
139. [Omitted] 
140. Procedure on admission of application. 
141. Question of title or possession in holding 
142. Disposal of other questions. 
142-A.  Decision of partition cases  
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. 
147. Affirmation of partition privately effected. 
147-A. Unification of holdings for partition of land 
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. Arbitration Committee  
154. Substitution of arbitrators by parties. 
155. [Omitted]. 
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. 
164-A. Remand by Board of Revenue 
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 
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. 
THE SCHEDULE 
 
TEXT 
1
THE 
2
[PUNJAB] LAND-REVENUE ACT, 1967 
(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 o ther 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 the 
5
[Punjab] Land-Revenue Act, 1967. 
 (2) It extends to the whole of the Province of 
6
[the Punjab] 7[* * * * *]. 
 (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
8
,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
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 t hat area from the operation of such provisions, and thereupon 
those provisions shall not apply to such area until the notification is rescinded. 
                                                           
1This Act was passe d by the Provincial Assembly of West Pakistan on November  4, 1967; assented to by the Governor of 
West Pakistan on November  29, 1967; published in the Gazette of West Pakistan (Extraordinary), dated December  7, 1967, 
pp. 3603-3656. 
2Substituted for the wor ds “West Pakistan” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), 
published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with 
Schedule, Part III, Entry No. 90. 
 
4Ibid. 
5Ibid. 
6Ibid. 
7Omitted the expression " , except  the Tribal Areas"  by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), 
published in the Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 2. 
8This Act came into force on the Janua ry 1, 1968, vide Gov ernment of West Pakistan, Revenue Department, Notification No. 
599/67/319-U(I), dated December 14, 1967, see Gazette of West Pakistan (Extraordinary) dated December 28, 1967, p. 823. 
 (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. 
1
[3. Exclusion of certain land from operation of this Act .– 
2
[Notwithstanding 
anything contained in any other law for the time being in force, 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.] 
4. Definitions.– In this Act, unless the re 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 s pecified 
area; 
3
[(1a) “Arazi Record Centre” means an Arazi Record Centre as defined in 
clause (a) of subsection (1) of section 2 of the Punjab Land Records 
Authority Act 2017 (VI of 2017);] 
(2) “arrears of land -revenue” means land -revenue which remains unp aid 
after the date on which it becomes payable; 
(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 
4
[Punjab Board of Revenue Act] , 1957 (West Pakistan Act XI of 
1957); 
(5) “boundary mark” means any erectio n, 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; 
                                                           
1Substituted by the Punjab Land Revenue (Amendment) A ct 2019 (XVIII of 2019), published in the Punjab Gazette 
(Extraordinary), dated November 26, 2019, p. 1669, s. 2. 
2Substituted for the words "The provisions" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in 
the Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 3. 
3Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 2(a). 
4Substituted for the words “Wes t Pakistan Board of Revenue Act” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) 
(w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 
2(1) read with Schedule, Part III, Entry No. 90. 
(7) “defaulter” means a person liable for an arrear of land -revenue, and 
includes a person wh o is responsible as surety for payment of the 
arrear; 
1
[(7a)   “Digital Cadaster” means the electronic record of maps linked with land  
records and includes spatial representation of parcels;] 
(8) “encumbrance” means a charge upon or claim against land aris ing 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; 
 
2
[(10-A) “irrigated land” means land irrigated by a canal, tubewell, well, lift, 
spring, tank or by any other artificial means of irrigation 
3
[;]] 
4
[(11) “Kanungo” means any person appointed as Kanungo under this Act;] 
(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 thi s 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 
5
[cess, tax, fee, duty or rate 
recoverable as arrears of land re venue under any law for the time 
being in force];  
 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 4(a).  
2Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in  the Punjab Gazette (Extraordinary),                                                                                                          
dated April 3, 1976, pp. 521-526, s. 2(i). 
3Misprinted in the Gazette as “.”. 
4Substituted by the Punjab Land Reve nue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4(b).  
5Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4(c).  
(15) “legal practitioner” means any legal practitioner within the meaning of 
1
[the Legal Practitioners and Bar Councils Act, 1973 (XXXV of 1973)]; 
(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. 
2[(16a)   “parcel‟ means the portion of land or building, of which an area may  be 
separately entered  in the land records,  having a unique identification 
number, linked with the Digital Cadaster;] 
Explanation.– Ordinary expenses of cultivation include payments, if any, which the 
land-owner customarily bears, whether in kind or in cash, and whether in whole or in 
part in respect of– 
(a) water rates, 
(b) maintenance of means of irrigation, 
(c) maintenance of embankments, 
(d) supply of seed, 
(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; 
3
[(17) “Patwari‟ means any person appointed as Patwari under this Act;] 
(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; 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4 (d).  
2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 4 (e).  
3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4 (f).  
1
[(19a) “Punjab Land Records Authority‟  means the Punjab Land Records 
Authority establish ed under the Punjab Land Records Authority Act 
2017 (VI of 2017);] 
(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 an y 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 o n 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; 
2[(23a) “survey” means and includes measurement, delineation, fixation or 
inspection of boundaries or boundary marks or anything directly attached 
to the earth or any assessment conducted through fieldwork methods or 
by use of electronic, digital or computerized method s, techniques or 
technologies;] 
3
[
4
[(23-A) * * * * * * * * *    
 (23-B) * * * * * * * * *  ]] 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 4(g).  
2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 4(h). 
3Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), 
dated March 29, 2007, pp. 4331-4334, s. 2(a). 
4Omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171 -8173, s. 2(b).  Which were earlier inserted by the Punjab Land  Revenue 
(Amendment) Act 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), dated 29 March , 2007, pp. 4331-4334, s. 
2. 
(24) “survey mark” means any mark set up by the Department of Survey of 
Pakistan; 
(25) “survey number” or “Khasra number”
1
[or “parcel 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– 
(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 
2
[portion] of land held by a tenant under one lease 
or one set of conditions; 
 
3
[(27-A) “unirrigated land” means land other than irrigated land, and includes 
land fed by rains, floods, hill torrents, and uncultivable or waste land 
4
[;]] 
(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,  
5
[
6
[**]] 
7
[* * * * * * * *]and 
Headmen (Lambardars). 
8
[CHAPTER II 
Divisions and Districts] 
1
[5. Province to be divided into Divisions and Districts .– (1) The Government 
may, by notification, create Divisions in the Province.  
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 4 (i). 
2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4 (j). 
3Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), 
dated April 3, 1976, pp. 521-526, s. 2(ii). 
4Misprinted in the Gazette as “.”. 
5Omitted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punj ab Gazette (Extraordinary), 
dated March 29, 2007, pp. 4331-4334, s. 2(b). 
6Omitted the expressions “Service Centre Officials” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), 
published in the Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 2(c). 
7Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s.4 (k). 
8Substituted by the Punjab Land Revenue (Amendment) Act 2008 (IV of 2008), published in the Punjab Gazette 
(Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 2. 
 (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 or limits of a 
Division or a District.] 
2
[6. Districts be divided into Sub -Divisions.– (1) The Government may, by 
notification, divide a District into Sub-Divisions or Tehsils.  
 (2) A Sub -Division may consist of one or more Tehsils, and the 
Government may, by notification, specify the territorial limits of a Sub-Division. 
 (3) The Government may, by notification, vary the number or limits of Sub -
Divisions or Tehsils.] 
CHAPTER III 
Appointment and Powers of Revenue Officers 
Appointment 
3
[7. Classes of Revenue Officers .– There shall be the following classes of 
Revenue Officers: 
 (a) Board of Revenue; 
 (b) Commissioner; 
 (c) Collector; 
 (d) Assistant Commissioner; 
 (e) Assistant Collector of the first grade; and 
(f) Assistant Collector of the second grade.]  
4
[8. Appointment of Commissioners and Collectors .– The Government shall 
appoint a Commissioner of a Division and a Collector of a District.] 
5
[9. Additional Commissioners and Additional Collec tors.– (1) The 
Government may appoint an Additional Commissioner of a Division, who shall, 
                                                                                                                                                                                    
1Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 2, which were earlier substituted by the Punjab Land Revenue (Amendment) Act 2008 
(IV of 2008), published in the Punjab Gazette (Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 3. 
2Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 3 , which were earlier substituted by the Punjab Land Revenue (Amendment) 
Ordinance, 2001 (LV of 2001), w.e.f.  14.8.2001, s. 6; published in th e Punjab Gazette (Extraordinary), dated December 21, 
2001, pp. 2141-2143. 
3Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 4. 
4Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 5, which were earlier substituted by the Punjab Land Revenue (Amendment) Act 2008 
(IV of 2008), published in the Punjab Gazette (Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 4, which were 
earlier substituted by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), w.e.f.  14.8.2001, s. 8; published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143. 
5Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 6, which were earlier substituted by the Punjab Land R evenue (Amendment) Act 2008 
(IV of 2008), published in the Punjab Gazette (Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 5, which were 
subject to the general control of the Commissioner, exercise any of the powers and 
discharge 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 any of the powers and 
discharge any of the duties conferred or imposed on the Collector.] 
1
[10. Assistant Commissioners and Assistant Collectors.– (1) The Government 
may appoint in a District as many Assistant Commissioners and Assistant 
Collectors of the first and second grade as it may deem expedient. 
 (2) The Government may place the revenue administration of a Sub -
Division in the charge of an Assistant Commissioner and confer any of the powers of 
the Collector on such officer under sub-section (1) of section 16. 
 (3) The Government may confer any of the powers of the Collector on an 
Assistant Collector of the first grade under sub-section (1) of section 16. 
 (4) In case any of the powers of a Collector are conferred on an Assistant 
Commissioner or an Assistant Collector, he shall exercise such powers subject to 
the control of the Collector of the District.] 
2
[11. Tehsildars.– (1) The chief officer entrusted with the local revenue 
administration of a Tehsil shall be called the Tehsildar. 
 (2) A Tehsildar shall exercise such powers and discharge such duties of 
any Assistant Collector as may be conferred by or under this Act.] 
3
[11-A.   Appointment and duties of Kanungo and Patwari.– (1) A Kanungo in 
Kanungo Circle and Patwari in Patwar Circle shall be appointed by such officer on 
such terms and conditions as may be prescribed. 
 
           (2) The Kanungo shall, within Kanungo Circle, be responsible for  
supervising, inspecting, verifying the land  records and revenue survey and 
performing such other duties as may be prescribed.  
 
(3) The Patwari shall, within Patwar Circle, be responsible for preparing, 
maintaining and retaining custod y of the land records, conducting revenue survey 
and performing such other duties as may be prescribed.]  
12. Certain appointments to be notified .– The appointment of all officers under 
this Chapter shall be by notification. 
Administrative Control 
                                                                                                                                                                                    
earlier substituted by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), w.e.f.  14.8.2001, s. 9; published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143. 
1Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 7. 
2Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 8 , which were earlier substituted by the Punjab Land Revenue (Amendment) 
Ordinance, 2001 (LV of 2001), w.e.f.  14.8.2001, s. 11; published in the Punjab Gazette (Extraordinary), dated December 21, 
2001, pp. 2141-2143. 
3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 5. 
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. 
 
1
[(3) Subject to the general control of the Board of Revenue, a 
Commissioner shall control all other Revenue Officers in the Division.] 
 
2
[(4) Subject to the general control of the Board of Revenue and the 
Commissioner, the Col lector of the District shall exercise control over the Revenue 
Officers in the 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 exerci sed by 
3
[
4
[a Commissioner] ] 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  
5
[
6
[a Commissioner]] or 
Collector under sub-section (2), 
7
[
8
[the Commissioner]] 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. 
 (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. 
                                                           
1Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 9. 
2Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), 
dated April 11, 2011, pp. 4003-4005, s. 9 , which were earlier substituted by the Punjab Land Revenue (Amendment) 
Ordinance, 2001 (LV of 2001), w.e.f.  14.8.2001, s. 12; published in the Pu njab Gazette (Extraordinary), dated December 21, 
2001, pp. 2141-2143. 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 10. 
5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
6Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 10. 
7Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
8Substituted for the words “the Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 10. 
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  
1
[
2
[a Commissioner]] 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 
3
[
4
[a Commissioner]], 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 notificati on, 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 th e 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, 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 11(1). 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 11(1). 
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 contempts, 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. 
 (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 
1
[; or] 
2
[(c) by electronic or digital means in case of appearance only:] 
 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 Re venue 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  
3
[or by electronic or digital means ] or, if the 
summons so allows, by his authorized agent or a legal practitioner: 
 Provided that the exemptions under sections 132 and 133 of the C ode of Civil 
Procedure, 1908 (Act V of 1908), shall be applicable to requisitions for attendance 
under this section. 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 6. 
2Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 6. 
3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 7. 
 (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 authorized agent or (c) 
1
[an adult] 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 refu sed, 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 
2
[.]  
3
[(a) *        *       *     *    *    *     *    *        *       *     *    *    *     *]    
4
[(b) *        *       *     *    *    *     *    *        *       *     *    *    *     *]     
 (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 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. 
 
5
[(4) A su mmons shall be simultaneously served under this section, on 
the persons named therein, through registered post and electronic or digital 
means.] 
 
6
[(5) When a summons is forwarded under subsection (4), the  Revenue 
Officer may presume that the summons have validly been served at the time when 
the letter would be delivered in the ordinary course of post and, in case of service 
                                                           
1Substituted for the words “an adult male”  by the Punjab Land Revenue (Amendment) Act 2015 (IX of 2015), pu blished in the 
Punjab Gazette (Extraordinary), dated March 18, 2015, pp. 3435-3436, s. 2(i). 
2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 8 (a). 
3Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 8 (a). 
4Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 8 (a). 
5Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 8 (b). 
6Substituted by the Punjab Land Revenue (Amendment) Act 2015 (IX of 2015), published in the Punjab Gazette 
(Extraordinary), dated March 18, 2015, pp. 3435-3436, s. 2 (iii). 
through 
1
[electronic or digital means and  electronic message,] e-mail and short 
message service, upon receipt of 
2
[confirmation] of such delivery.] 
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 sect ion 
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. 
3
[26. Mode of making proclamation .– When a proclamation is issued by a 
Revenue Officer, it shall be made by an electronic or digital means or any 
customary method, or any other method as may be prescribed .] 
27. Inquiries under the Act to be deemed judi cial 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 notificati on, 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 Offic er, 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 ot her 
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: 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), publi shed in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 8(c). 
2Substituted for the word “conformation” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in 
the Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 3. 
3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s.9. 
 Provided further that due regard shall al ways 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 ho liday, 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 
1
[or Revenue Court]  to attend at a certain time 
and place within the limits of the estate in which he ordinarily re sides 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  2[or Revenue Court] to a fine which may extend to  
3
[
4
[ten thousand]] 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 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 10(a).  
2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 10(a).  
3Substituted for the words "five hundred" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the 
Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 10(b). 
4Substituted for the words "fifty" by the Punjab Land Revenue (Am endment) Act, 1997 (V of 1997), published in the Punjab 
Gazette (Extraordinary), dated June 18, 1997, pp. 863-864, s. 2. 
 
think fit, for remuner ating 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 attach ment 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 
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 docume nts as the Board of Revenue may  
1
[* * * * * *]  
prescribe. 
40. Making of special revision of record -of-rights.– 
2
[(1)  When it appears to 
the Board of Revenue that a record -of-rights for an estate including built up area of 
an estate or a part thereof does not exist, or that the existing record -of-rights for 
an estate including built up area of an estate or a part thereof requires special 
revision, the Board of Revenue may, by notification, direct that a record -of-rights 
for any such area be made, or that the record -of-rights be specially revised, as the 
case may be, through the Punjab Land Records Authority, or any other revenue 
                                                           
1Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 11. 
2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 12(a). 
agency, which shall include the documents provided under sub -section (2) of 
section 39.] 
 (2) A notifica tion 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. 
1
[(3) A record-of-rights, made or specially revised for an estate or a part 
thereof, including Shamlat Deh or Ab adi Deh, Laal Lakeer and other areas, under 
this section shall be deemed to be the record -of-rights for that estate but shall not 
affect any presumption in favor of Government which has already arisen from 
any previous record-of-rights.] 
41. Periodical rec ords.– (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 rec ords, 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. 
2
[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.]  
3
[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.  
 (2) The computer ized 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.] 
1
[41-C. Development and maintenance of computerized systems .– (1) The 
Board of Revenue shall cause to develop, establish and maintain computerized 
                                                           
1Substituted by the Punja b Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 12(b). 
2Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Extr aordinary), 
dated March 29, 2007, pp. 4331-4334, s. 3. 
3Ibid., s. 4. 
systems for management of records in the  manner as may be prescribed, for the 
purpose of: 
(a)      preservation, maintenance and management of records;  
(b) payments and collection of fees and charges through digital           
means; 
(c) application of modern technology in record management; and 
(d) digitization of processes, proceedings, records and orders of 
Revenue Officers and Revenue Courts. 
(2) For the purposes of subsection (1), Board of Revenue may engage 
the Punjab Land Records Authority or any entity, authority or agency of the 
Government having specialization for development, operation and maintenance of 
such digitalized systems.] 
Procedure for Making Records 
42. Making of that part of periodical records which relates to land -owners.– 
2
[(1) Subject to other provisions of this Chapter, a person acquiring by 
inheritance or letter of administration under any law for the time being in force or 
any applicable mode as mentioned under clauses (ix) and (x) of sub -section (2) of 
section 17 of the Registration Act, 1908 (XVI of 1908) or through any  other mode 
as may be notified by the Board of Revenue, any right in an estate as a land -
owner shall forthwith report his acquisition of such right to the Patwari of the estate, 
who shall: 
(a) record such report in the Roznamacha to be maintained in the        
prescribed manner; and 
(b) furnish a copy of the report so recorded, free of cost, to t he person 
making the report.] 
3
[
4
[(1-A) * * * * * * * * *    
(1-B) * * * * * * * * *    
(1-C) * * * * * * * * *  ]] 
 (2) If the person acquiring the right is a mino r, or is otherwise unable to 
report, his guardian or other person having charge of his property shall make the 
report to the 
5
[Patwari 
6
[**]]. 
                                                                                                                                                                                    
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s.13. 
2Substituted by the Pun jab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 14(a). 
3Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Ex traordinary), 
dated March 29, 2007, pp. 4331-4334, s. 5(b). 
4Omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 4(a). 
5Substituted for the word “P atwari” by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab 
Gazette (Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 5(c). 
6Omitted the words “or the Service Centre Official” by the Punjab Land Revenue (Amendment)  Act 2018 (XXVIII of 2018), 
published in the Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 4(b). 
 (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. 
 
1
[(5) If the Patwari fails to record or 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 Re venue Officer concerned 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 coming to his 
knowledge under this section or transfer of right through regis tered document or 
under court decree and in each case make such order as he thinks fit with respect to 
any entry in the periodical record of the right acquired or transferred. 
(7) A person transferring a right through sale, mortgage, gift, or otherwise, 
in an estate as a land -owner, or a tenant acquiring a right for a period of one year, 
he shall forthwith report such transfer or acquisition of right to the Registering 
Authority under the Registration Act, 1908 (XVI of 1908). 
(7-a)    The Registering Authority shall, in the prescribed manner or by making 
a report of the transfer of right to the official of the Arazi Record Center designated 
under the Punjab Land Records Authority Act 2017 (VI of 2017) cause the entry of 
mutation.] 
 (8) An inquiry or order 
2
[through the computerized land records system], 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 s ub-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, w hich, 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. 
 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 14(b). 
2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 14(c).  
 (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 
1
[* * * *  * * * * * *]. 
2
[(12) A  transfer of property, executed earlier through a registered 
document, shall take precedence over the  latter for the purpose of recording of 
mutation and delivery of possession under this section. 
(13) The registered document for transfer of possession of land or 
immovable property held in joint ownership, shall specify a reference to a 
Government land re cord map or survey with the area and measurements of 
boundaries and other description thereof sufficient to identify such land or 
immovable property .] 
3
[
4
[
5
[42-A. Report of acquisition of rights .– (1) With effect from the date notified 
under subsection (2)  of section 41 -A, a person acquiring a right in an estate by 
inheritance or letter of administration under any law for the time being in force or 
any applicable mode as mentioned under clauses (ix) and (x) of sub -section (2) 
of section 17 of the Registrati on Act, 1908 (XVI of 1908) or through any other 
mode as may be notified by the Board of Revenue, shall forthwith report the 
acquisition of such right to the official of the Arazi Record Centre designated 
under the Punjab Land Records Authority Act 2017 (VI of 2017).  
(2)     If the person acquiring the right is a minor or is otherwise unable 
to report, his guardian or the person having charge of his property shall make 
such report to the official of the Arazi Record Centre designated under the 
Punjab Land Records Authority Act 2017 (VI of 2017).] 
   
6
[(3) Subject to subsection (4), the Arazi Record Centre shall take further 
necessary action on the report made under subsection (1) and subsection (2) in the 
manner as may be prescribed under the Punjab Land Rec ords Authority Act 2017 
(VI of 2017).] 
 
7
[(4) Until rules are made under the Punjab Land Records Authority Act 
2017 (VI of 2017), the procedure provided in the rules made under this Act shall be 
followed.] 
 
8
[(5) * * * * * * * * *    
                                                           
1Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 14(d). 
2Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 14(e). 
3Substituted by  the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 15. 
4Substituted by the Punjab Land Revenue (Amendment) Act 2010 (V III of 2010), published in the Punjab Gazette 
(Extraordinary), dated July 20, 2010, pp. 195-196, s. 2 , which had been inserted by the Punjab Land Revenue (Amendment) 
Act 2007 (II of 2007) w.e.f. 29.3.2007, s. 6; published in the Punjab Gazette (Extraordinary), pp. 4331-4334. 
5Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 5(a). 
6Substituted by the Act ibid., s. 5(c). 
7Ibid., s. 5(d). 
8Omitted by the Act ibid., s. 5(e). 
 (6) * * * * * * * * *    
 (7) * * * * * * * * *    
 (8) * * * * * * * * *  ]] 
43. Making of that part of periodical record which relates to other persons .– 
1
[(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. 
 
2
[(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 intere st and send the record to the 
3
[Arazi 
Record Centre] in the prescribed manner; and 
(b) the 
4
[Arazi Record Centre]  shall enter the record in the computerized 
land records in the manner, as may be prescribed.] 
44.   Determination of disputes.– 
5
[(1) If during the making, revision or preparation 
of any record, or in the course of any inquiry under this Chapter, a disput e arises as 
to any matter of which an entry is to be made in a record, in a register of mutations 
or related to possession, a Revenue Officer, not below the rank of Collector of the 
Sub-Division, may on his own motion, or on the application of any party in terested, 
but subject to the provisions of section 45, after hearing all concerned 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 opp ortunity 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 
                                                           
1Re-numbered by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette 
(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 7(a). 
2Inserted by the Act ibid., s. 7(b). 
3Substituted for th e words “Service Centre Official” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), 
published in the Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 6. 
4Ibid. 
5Substituted by  the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 16. 
(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. 
1
[45. Restriction on variations of entries in records .– 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 prove d 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.] 
2
[46. Mutation fees.– 
3
[(1) Subject to subsection (2) and subsection (4), the Board 
of Revenue may fix the scale of fees for an entry in any record or register under this 
Chapter and also for provision of a copy of any such entries.] 
 (2) Where the scale of mutation fee is fi xed 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.] 
4
[
5
[(4)    * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ]] 
47. Obligation to furnish infor mation 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 
                                                           
1Substituted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette 
(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 8. 
2Substituted by the Punjab Finance Act 2010 (VI of 2010) w.e.f. 1.7.2010, s. 3; published in the Punjab Gazette (Extraordinary), 
dated June 28, 2010, pp. 3145-3150. 
3Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII o f 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 7. 
4Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 17. 
5Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 7 (b). 
sub-section (1) shall give a written acknowledgement thereof to the person 
furnishing or producing the sa me, and shall endorse on any such document a note 
over his signature, stating the fact of its production and the date thereof. 
1
[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
[(2) * *  *  *  * * *  *  * *  *  *  *  * * * *  *  * * *  *  *  *  *  * *  *  *  *]  
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 m ean the 
3
[Federal] Government, and in 
relation to other mines and minerals, the Government of 
4
[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 o f 
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, 
5
[***] 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 the 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. 
                                                           
1Substituted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), 
dated March 29, 2007, pp. 4331-4334, s. 9. 
2Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 18.  
3Substituted for the word “Cenral” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), published in the 
Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2(1) read with Schedule, Part III, Entry 
No. 90. 
4Substituted for the words “West Pakistan” by the Order ibid. 
5Deleted the words, commas and brackets “or completed on or before the seventeenth day of July, 1879, in territories where 
the Bombay Land Revenue Code, 1879 (Bombay Act V of 1879), or the Si nd Land Revenue Code, 1879 (Sind Act V of 1879), 
was so in force” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), published in the Punjab Gazette 
(Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2(1) read with Schedule, Part III, Entry No. 90. 
 (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 un til 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 R elief Act, 1877 
(Act I of 1877) 
1
[:] 
                     
2
[Provided that correction of an entry in the record -of-rights or 
periodical record, other than declaration of right, shall be pursued before the 
Revenue Officer.] 
Supplemental Provisions 
54. Records-of-rights and periodical records for groups of estates .– The 
Board of Revenue may, by notification, direct that a rec ord-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 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 19. 
2Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 19. 
the record -of-rights and the periodical record for such group of estates as if the 
group were an estate. 
1
[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 an d 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.  
 (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 m ay, 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;  
2
[and] 
3
[*] 
(e) generally for the guid ance of Revenue Officers and Village Officers in 
matters pertaining to records and registers mentioned or referred to in 
this Chapter 
4
[
5
[.]] 
6
[
7
[(f) * * * * * * * * *  ]] 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), 
dated April 3, 1976, pp. 521-526, s. 3. 
2Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 9(a). 
3Omitted the word “and” by the Punjab Land Revenue (Amendment) Act, 200 7 (II of 2007), published in the Punjab Gazette 
(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 10(a). 
4Substituted for full-stop by the Act ibid., s. 10(b). 
5Substituted for the expression “; and” by the Punjab Land Revenue (Amendment) Act 2018 ( XXVIII of 2018), published in the 
Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 9(b). 
6Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), 
dated March 29, 2007, pp. 4331-4334, s. 10(c). 
7Omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 9(c). 
CHAPTER VII 
Assessment 
56. Assessment of land revenue .– (1) All land, to whatever pu rpose 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  
1
[Punjab Urban Immovable 
Property Tax Act, 1958] (W.P. Act V of 1958), is payable; 
(e) waste and barren land not u nder 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. 
2
[
3
[56-A. Exemption of land revenue .– 
4
[Notwithstanding anything to  the contrary 
contained in this Act, no land owner, from Rabi 1982 -83, shall be liable to pay land 
revenue or any rate or cess chargeable under the provisions of this Act, if he owns– 
                                                           
1Substituted for the words “West Pakistan Urban Immovable Property Tax Act” by the Punjab Laws (Adaptation) Order, 1970 (1 
of 1974) (w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, 
Article 2(1) read with Schedule, Part III, Entry No. 90. 
2Inserted by the P unjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), 
dated April 3, 1976, pp. 521-526, s. 4. 
Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1983 (XII of 1983), w.e.f. 2.7.1983, s. 2; publishe d in the 
Punjab Gazette (Extraordinary), pp. 346 -C-346-E, which were earlier substituted by the Punjab Land Revenue (Amendment) 
Ordinance, 1978 (V of 1978), w.e.f. 9.3.1978, s. 3; published in the Punjab Gazette (Extraordinary), pp. 193 -195, which were 
earlier 
3Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1978 (V of 1978), published in the Punjab Gazette 
(Extraordinary), dated March 9, 1978, pp. 193-195, s. 3. 
4Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1983 (XII of 1978) , published in the Punjab Gazette 
(Extraordinary), dated July 2, 1983, pp. 346-C-346-E, s. 2(1). 
(a) irrigated land not exceeding 2½ acres; 
(b) unirrigated land not exceeding 5 acres; 
(c) irrigated and unirrigated land the aggregate area of which does not 
exceed 2½ acres of irrigated land as determined under section 70B.]]] 
57. Basis of assessment .– (1) The assessment of land -revenue shall be based 
on an estimate of the a verage 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 
1
[
2
[Commissioner]] 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 pr ovisions 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 e ach 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. 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
 (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 not ification 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 a ssessment 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 i ntroduced 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 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 
lands of similar kind imposed under sub-section (3). 
62. Application for reconsideration of assessment .– (1) Any land-owner may, 
within thirty days fro m 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 
1
[
2
[Commissioner]] 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 
3
[
4
[Commissioner]] 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 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive Dis trict Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
submit such petition received by him with his report thereon to the 
1
[
2
[Commissioner]] 
or the Board of Reve nue, 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 perio d 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 the m 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 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 th e 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 in the estate and make and 
publish a record of the distribution. 
 (2) The Collector may for sufficient reasons make an order r evising that 
record at any time while the assessment continues to be in force, and publish the 
record so revised. 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
 (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 Reven ue 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 t he 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 
1
[
2
[Commissioner]] and 
from the appellate order of the 
3
[
4
[Commissioner]], 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 R evenue 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 l iable therefor, and the term for which the land was 
to be managed by the Collector or his agent or let in farm has expired; 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District  Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
(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; 
(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 foregoin g 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. 
1
[
2
[
3
[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 sectio ns 57 and 70, be liable to 
pay land revenue at the enhanced rate mentioned against each category– 
 
 
 
 
 
 
 
 
 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), 
dated April 3, 1976, pp. 521-526, s. 5. 
Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1983 (XII of 1983), w.e.f. 2.7.1983, s. 2; published in the 
Punjab Gazette (Extraordinary), pp. 346 -C-346-E, which were earlier substituted by the Punjab Land Revenue (Amendment) 
Ordinance, 1978 (V of 1 978), w.e.f. 9.3.1978, s. 4; published in the Punjab Gazette (Extraordinary), pp. 193 -195, which were 
earlier inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), w.e.f. 10.11.1975, s. 5; published in the 
Punjab Gazette (Extraordinary), dated April 3, 1976, pp. 521-526. 
2Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1978 (V of 1978), published in the Punjab Gazette 
(Extraordinary), dated March 9, 1978, pp. 193-195, s. 4. 
3Substituted by the Punjab Land Revenue (Amendment) O rdinance, 1983 (XII of 1978), published in the Punjab Gazette 
(Extraordinary), dated July 2, 1983, pp. 346-C-346-E, s. 2(2). 
 
 
 
 
(a) a land owner owning:– 
(i) irrigated land exceeding 2½ 
acres but not exceeding 12½ 
acres; or 
(ii) unirrigated land exceeding 5 
acres but not e xceeding 25 
acres; or 
(iii) irrigated land and unirrigated 
land the 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:– 
(i) irrigated land exceeding 12½ 
acres but not exceeding 25 
acres; or 
(ii) unirrigated land exceeding 
25 acres but not exceeding 
50 acres; or 
(iii) irrigated and unirrigated land 
the aggregate area of which 
exceeds 12½ acres, but 
does not exceed 25 acres of 
irrigated land, as determined 
under section 70-B. 
 
50 per cent increase 
on land revenue 
determined under 
the provisions of 
section 57 and 
section 70. 
 
 
 
 
 
 
 
 
 
 
 
 
100 per cent 
increase on land 
revenue determined 
under the provisions 
of section 57 and 
section 70. 
(c) a land owner owning:– 
(i) irrigated land exceeding 25 
acres but not exceeding 50 
acres; or 
(ii) unirrigated land exceeding 
50 acres but not exceeding 
one hundred acres; or 
(iii) irrigated land and unirrigated 
land the aggregate area of 
which exceeds 25 acres but 
does not exceed 50  acres of 
irrigated land, as determined 
under section 70-B. 
 
200 per cent 
increase on land 
revenue determined 
under the provisions 
of section 57 and 
section 70. 
(d) a land owner owning:– 
(i) irrigated land exceeding 50 
acres; or 
(ii) unirrigated land exce eding 
one hundred acres; or 
(iii) irrigated and unirrigated land 
aggregate area of which 
exceeds 50 acres of irrigated 
land, as determined under 
section 70B. 
 
300 per cent 
increase on land 
revenue determined 
under the provisions 
of section 57 and 
section 70.]]] 
1
[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. 
(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 lan d 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;  
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 176), published in the Punjab Gazette (Extraordinary), 
dated April 3, 1976, pp.521-526, s.5. 
(iii) who has permanent rights and interest in land.] 
1
[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 Provinc e 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 wi th 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.]  
2
[70-D. Change in the ba sis 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, the 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 h olding 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 appropriat e 
orders if on receipt of any information or otherwise he is of opinion that any 
landowner 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.]  
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), 
dated April 3, 1976, pp. 521-526, s. 5. 
2Ibid. 
1
[70-E. Exemption or assessment of land -revenue.– Notwithstanding anything 
contained in this Act, Government may, at any time, by notification, prescribe the 
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 allowe d 
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  
2
[Punjab General Clauses Act], 1956 (W.P. 
Act VI of 1956), publish by notification a draft of the proposed rule for the inform ation 
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 t he Collector, the rents, profits and 
produce of a holding shall not be liable to be taken in execution of a decree or order 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V  of 1976), published in the Punjab Gazette (Extraordinary), 
dated April 3, 1976, pp. 521-526, s. 5. 
2Substituted for the words “West Pakistan General Clauses Act” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) 
(w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 
2(1) read with Schedule, Part III, Entry No. 90. 
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 whic h 
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. 
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 s tatement 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 thi s 
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 an d 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.– 
1
[(1) 
2
[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.] 
 
3
[(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 exceedin g 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). 
 (8) Any defaulter, who, under s ub-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. 
83. Distress and sale of movable property and crops.– (1) At any time after an 
arrear of land -revenue has accrued, the movable property and uncut or ungathered 
crops of the defaulter, may be distrained and sold by order of a Revenue Officer. 
 (2) The distress and sale shall be conducted, as nearly as may be, in 
accordance with the law for the time being in force for the attachment and sale of 
movable property under the decree of a Revenue Court: 
                                                           
1Substituted by the West Pakistan Land Revenue (Punjab Amendment) Act, 1975 (XXVII of 1975), published in the Punjab 
Gazette (Extraordinary), dated March 31, 1975, pp. 137-S-137-T, s. 2(i). 
2Misprinted in the Gazette as “In”. 
3Deleted by the West Pakistan Land Revenue (Punjab Amendment) Act, 1975 (XXVII of 1975), published in the Punjab 
Gazette (Extraordinary), dated March 31, 1975, pp. 137-S-137-T, s. 2(ii). 
 Provided that, in addition to the particulars exempted by any law for the time 
being in force from liability to sale, so much of the p roduce of the land of the 
defaulter as the Collector thinks necessary for seed -grain and for the subsistence, 
until the harvest next following, of the defaulter and his family, and of any cattle 
exempted by that law, shall be exempted from sale under this section. 
84. Transfer of holding .– (1) At any time after an arrear of land -revenue has 
accrued on a holding, the Collector may transfer the holding to any person being a 
land-owner of the estate in which such holding is situated and not being a defaulter 
in respect of his own holding, on condition of his paying the arrear before being put 
in possession of the holding, and on such further conditions as the C ollector may 
deem fit to impose. 
 Provided that no order shall be passed under this sub -section for the transfer 
of a holding unless the processes specified in clauses ( b) and (c) of section 80 have 
first been taken against the land-owner 
1
[:] 
2
[Provided further that during pendency of such processes, entries restricting 
alienation may be made in the reven ue record by the order of the Collector of the 
District.] 
 (2) The transfer may, as the Collector thinks fit, be either till the end of the 
agricultural year in which the defaulter pays to the transferee the amount of the 
arrear which the transferee paid b efore being put in possession of the holding, or for 
a term not exceeding fifteen years from the commencement of the agricultural year 
next following the date of the transfer. 
 (3) The Collector shall report to the 
3
[
4
[Commissioner]] any transfer made 
by him under this section, and the 
5
[
6
[Commissioner]] may set aside the transfer or 
alter the conditions thereof, or pass such other order as he thinks fit. 
 (4) In respect of all rights and liabilities arising under this Act, the person 
to whom the holding is  transferred shall, subject to the conditions of the transfer, 
stand in the same position as that in which the defaulter would have stood if the 
holding had not been transferred. 
 (5) When the transfer is for a term, the holding shall, on the expiration of  
the term, be restored by the Collector to the defaulter free of any claim on the part of 
Government or the transferee for any arrear of land -revenue or rates and cesses 
due in respect thereof. 
                                                           
1Substituted by  the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 20. 
2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 20. 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
6Substituted for the words  “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
85. Attachment of holding.– (1) The Collector may, instead of transferring under 
section 84 a holding in respect of which an arrear of land -revenue has accrued, 
cause such holding to be attached and taken under his own management or that of 
an agent appointed by him for that purpose. 
 (2) The Collector or the agent s hall be bound by all the engagements 
which existed between the defaulter and his tenants, if any, and shall be entitled to 
manage the land and to receive all rents and profits accruing therefrom to the 
exclusion of the defaulter until the arrear has been s atisfied, or until the Collector 
restores the land to the defaulter. 
 (3) All surplus profits of the land attached beyond the cost of attachment 
and management and the amount necessary to meet the current demand for land -
revenue and rates and cesses shall be applied in discharge of the arrear. 
 (4) Land shall not be attached for the same arrear for a longer term than 
five years from the commencement of the agricultural year next following the date of 
the attachment, but if the arrear is sooner discharged, the land shall be released and 
the surplus receipts, if any, made over to the land-owner. 
86. Annulment of assessment of holding.– (1) When an arrear of land-revenue 
has been due for a longer period than one year, and the foregoing processes are not 
deemed sufficient for the recovery thereof, the Board of Revenue may, in addition to  
or instead of all or any of tho se processes, order the existing assessment of the 
holding in respect of which the arrear is due to be annulled. 
 (2) The provisions of this sectio n shall not be put in force for the recovery 
of an arrear of land-revenue which has accrued on land– 
(a) while under attachment under section 85, or 
(b) while under the charge of the Court of Wards. 
 (3) When the assessment of any land has been annulled un der sub -
section (1), the Collector may, with the previous sanction of the Board of Revenue, 
manage the land either himself or through an agent, or let it in farm to any person 
willing to accept the farm for such term and on such conditions as may be 
sanctioned by the Board of Revenue: 
 Provided that the term for which land may be so managed or farmed shall not 
be longer than ten years from the commencement of the agricultural year next 
following the date of the annulment. 
 (4) Sometime before the expiration  of the aforesaid term, the Collector 
shall determine the assessment in respect of the holding for the remainder of the 
term of the current assessment of the District or Tahsil, and, when that assessment 
has been sanctioned by the Board of Revenue, shall announce it to the land-owner. 
 (5) The land-owner may give notice to the Collector of refusal to be liable 
for the assessment within thirty days from the date on which the assessment was 
announced to him. 
 (6) If notice is so given, the Collector may, with  the previous sanction of 
the Board of Revenue, take the holding under direct management or farm it for the 
remainder of the term of the current assessment of the District or Tahsil, or for any 
period within that term which the Board of Revenue may fix. 
 (7) The Board of Revenue may direct that any contract  made by the 
defaulter, or by any person through whom the defaulter claims with respect to any 
land comprised in a holding of which the assessment has been annulled, shall not 
be binding on the Collector or his agent or farmer during the period the holding 
remains under the management of the Collector or his agent or is let in farm. 
87. Proclamation of attachment or annulment of assessment and 
consequences of proclamation.– (1) When any land is attached un der section 85, 
or when the assessment of any land has been annulled under section 86, the 
Collector shall make proclamation thereof. 
 (2) No payment made by any person to the defaulter before the making of 
the proclamation on account of rent or any other asset in anticipation of the usual 
time for the payment shall, without the previous sanction of the Collector, be credited 
to that person or relieve him from liability to make the payment to the Collector or his 
agent or farmer. 
 (3) No payment made after the making of the proclamation on account of 
rent or any other asset of the holding to any person other than the Collector or his 
agent or farmer shall be credited to the person making the payment or relieve him 
from liability to make the payment to the Collector or his agent or farmer. 
88. Sale of holding .– When an arrear of land -revenue has accrued and the 
foregoing processes are not deemed sufficient for the recovery thereof, the 
Collector, with the previous sanction of the Board of Revenue may, in addit ion to, or 
instead of, all or any of those processes, and subject to the provisions hereinafter 
contained, sell the holding in respect of which the arrear is due: 
 Provided that land shall not be sold for the recovery of– 
(a) any arrear which has accrued w hile the land was under the charge of 
the Court of Wards or was so circumstanced that the Court of Wards 
might, under the law for the time being in force, have exercised 
jurisdiction over it; or 
(b) any arrear which has accrued while the land was under att achment 
under section 85; or 
(c) any arrear which has accrued while the land was held under direct 
management by the Collector or in farm by any other person, under 
section 86, after either an annulment of assessment or a refusal to be 
liable therefor. 
89. Effect of sale on encumbrances .– (1) Land sold under the provisions of 
section 88 shall be sold free of all encumbrances; and all grants and contracts 
previously made by any person other than the purchaser in respect of the land shall 
become void as against the purchaser at the sale. 
 (2) Nothing in sub-section (1) shall affect– 
(a) any lease at a fair rent, temporary or perpetual for the erection of a 
dwelling-house or manufactory or for a mine, garden, tank, canal, 
place of worship or burial ground, so l ong as the land continues to be 
used for the purpose specified in the lease; or 
(b) any encumbrance, grant or contract in respect of which the  
1
[
2
[Commissioner]] is satisfied was entered into in good faith, and is 
proclaimed as hereinafter provided. 
90. Proceedings against other immovable property of defaulter .– (1) If the 
arrear cannot be recovered by any of the processes hereinbefore provided, the 
Collector may, where the defaulter owns any other holding or any other immovable 
property, proceed under the provisions of this Act against that property as if it were 
the land in respect of which the arrear is due: 
 Provided that no interests save those of the defaulter alone shall be so 
proceeded against, and no encumbrances created, grants made or contracts 
entered into by him in good faith shall be rendered invalid by reason only of his 
interests being proceeded against. 
 (2) When the Collector decides to proceed under this section against 
immovable property other than the land in respect of which the arrear i s due, he 
shall issue a proclamation prohibiting the transfer or charging of the property. 
 (3) The Collector may at any time, by order in writing, withdraw the 
proclamation, and it shall be deemed to be withdrawn when either the arrear has 
been paid or th e interests of the defaulter in the property have been sold for the 
recovery of the arrear. 
 (4) Any private alienation of the property or of any interest of the defaulter 
therein, whether by sale, gift, mortgage or otherwise made after the issue of the 
proclamation and before the withdrawal thereof shall be void. 
 (5) In proceeding against property under this section, the Collector shall 
follow, as nearly as the nature of the property may admit, the procedure prescribed 
for the enforcement of process again st land on which an arrear of land -revenue is 
due. 
91. Remedies open to person denying his liability for an arrear .– (1) 
Notwithstanding anything in section 79, when proceedings are taken under this Act 
for the recovery of an arrear, the person against who m the proceedings are taken 
may, if he denies his liability for the arrear or any part thereof and pays the same 
under protest made in writing at the time of payment and signed by him or his agent, 
institute a suit in a Civil Court for the recovery of the amount so paid. 
 (2) A suit under sub -section (1) must be instituted in a Court having 
jurisdiction in the place where the office of the Collector of the District in which the 
arrear or some part thereof accrued is situate. 
Procedure in Sales 
92. Proclamation of sale .– (1) On the receipt of the sanction of the Board of 
Revenue to the sale of any immovable property, the Collector shall issue a 
proclamation of the intended sale, specifying– 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011  (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
(a) the date, time and place of the sale; 
(b) the property to be sold , and if it is a holding, the land -revenue 
assessed thereon or payable in respect thereof; 
(c) if the property is to be sold for the recovery of a n arrear due in respect 
thereof; the encumbrances, grants and contracts, if any, served by the 
orders of the 
1
[
2
[Commissioner]] under clause ( b) of sub -section (2) of 
section 89; 
(d) if the property is to be sold otherwise than for the recovery of an arrear 
due in respect thereof, any encumbrance, grant or contract to which 
the property is known to be liable; and 
(e) the amount for the recovery of which the sale is ordered. 
 (2) The place of sale specified under clause (a) of sub-section (1), shall be 
either the office of the Collector or some other place appointed by the Collector in 
this behalf and situate in or near the property to be sold. 
93. Indemnity to Revenue Officer with respect to contents of proclamation .– 
A Revenue Officer shall not be answerable for any error, mis -statement or omission 
in any proclamation under section 92 unless the same has been commi tted or made 
dishonestly. 
94. Publication of proclamation .– (1) A copy of the proclamation shall be 
served on the defaulter and be affixed in a conspicuous part of the office of the 
Tahsildar of the Tahsil in which the property to be sold is situate and sh all also be 
posted in the office of the Collector. 
 (2) The proclamation shall further be published in the manner prescribed 
in section 26, and in such other manner as the Collector thinks expedient. 
 (3) A copy of the proclamation may also be posted in th e office of the 
3
[Union Administration] within the area of which property to be sold is situate. 
95. Time and conduct of sale .– (1) The sale shall not take place on a 
4
[Friday] 
or other holiday, or till after the expiration of at least thirty days from the  date on 
which the copy of the proclamation was posted in the office of the Collector. 
 (2) The sale shall be by publication and shall be conducted either by the 
Collector in person or by a Revenue Officer specially appointed by him in this behalf. 
96. Power to postpone sale .– The Collector may, from time to time, postpone 
the sale for reasons to be recorded in writing. 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
3Substituted for the words and comma “ Union Committee, Town Committee or Union Council ” by the Punjab Land Revenue 
(Amendment) Ordinance, 2001 (LV of 2001), published in the Punjab Gazette (Extraordinary), dated December 21, 2001 pp. 
2141-2143, s. 14. 
4Substituted for the word “Sunday” by the Punjab Land Revenue (Amendment) Ordinance, 1985 (XVII of 1985), published in 
the Punjab Gazette (Extraordinary), dated February 23, 1985, s. 2. 
97. Stay of sale .– If at any time before the bidding at an auction is completed, 
the defaulter or any other person having interest in the land or in immovable property 
pays the arrear in respect of which the property has been proclaimed for sale, 
together with the costs incurred for the recovery thereof, to the officer conducting the 
sale, or proves to the satisfaction of that officer that he  has already paid the same 
either at the place and in the manner prescribed under section 76 or into 
Government treasury, the sale shall be stayed. 
98. Deposit by purchaser in case of sale of immovable property .– When the 
highest bid at an auction has been  ascertained, the person who made that bid shall, 
on the requisition of the officer conducting the sale, pay to that officer a deposit of 
twenty-five per centum on the amount of his bid and shall, on payment thereof, be 
declared to be the purchaser, subjec t to the exercise of any right of pre -emption 
under the law in force for the time being. 
99. Consequences of failure to pay deposit .– If the person who made the 
highest bid fails to pay the deposit as required by section 98, the property shall 
forthwith be put to auction again and sold, and all expenses attending the first sale, 
and the deficiency of price, if any, which may happen on the re -sale may be 
recovered from him by the Collector as if the same were an arrear of land-revenue. 
100. Time for payment in full.– The full amount of the purchase money shall be 
paid by the purchaser before the close of the thirtieth day from that on which he w as 
declared to be the purchaser. 
101. Procedure in default of payment .– In default of payment of the full amount 
of the purchase money within the period mentioned in section 100, the deposit 
referred to in section 98, shall, after defraying the expenses of the sale, be forfeited 
to Government and may, if the Collector, with the previous sanction of the 
1
[
2
[Commissioner]] so directs, be applied in reduction of the arrear, and the property 
shall be re-sold, and the defaulting purchaser shall have no claim to the property or 
to any part of the sum for which it may subsequently be sold. 
102. Report of sale to 
3
[
4
[Commissioner]].– Every sale of immovable property 
under this Chapter shall be reported by the Collector to the 
5
[
6
[Commissioner]]. 
103. Application to set aside sale .– (1) At any time within thirty days from the 
date of the sale, application may be made to the 
1
[
2
[Commissioner]] to set aside the 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
6Substituted for the wo rds “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
sale on the ground of some material irregularity or mistake in publishing or 
conducting it. 
 (2) A sale shall not be set aside on any of the grounds specified in sub -
section (1) unless the applicant proves to the satisfaction of the 
3
[
4
[Commissioner]] 
that he has sustained substantial injury by reason of the irregularity or mistake. 
104. Order confirming or setting aside sale .– (1) After the expiration of thirty 
days from the date of the sale, if such application as is mentione d in section 103 has 
not been made, or if such application has been made and rejected, the 
5
[
6
[Commissioner]] shall make an order confirming the sale, and if such application 
has been made and allowed, the 
7
[
8
[Commissioner]] shall make an order setting 
aside the sale. 
 (2) If at any time within thirty days from the date of the sale, the defaulter 
pays the arrear in respect of which the property has been sold, together with the 
costs incurred for the recovery of such arrear, the 
9
[
10
[Commissioner]] shall make an 
order setting aside the sale. 
105. Refund or deposit of purchase money when sale set aside .– Whenever 
the sale of any property is not confirmed or is set aside, the purchaser shall be 
entitled to receive back his deposit or his purchase-money, as the case may be. 
106. Proclamation after postponement or on re -sale.– A sale made after a 
postponement under section 96, and a re -sale consequent on a purchaser‟s default 
under section 101 or on the setting aside of a sale under section 104, shall be made 
after the issue of a fresh proclamation in the manner provided for in section 94. 
107. On confirmation of sale possession and certificate to be granted to 
purchaser.– (1) After a sale has been confirmed in the manner aforesaid, the 
Collector shall put the perso n declared to be the purchaser into possession of the 
property sold, and shall grant him a certificate to the effect that he has purchased 
that property. 
                                                                                                                                                                                    
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2 011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
6Substituted for the words “ Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
7Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
8Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 ( V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
9Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
10Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
 (2) The certificate shall state whether or not the property was sold for the 
recovery of an arrear du e in respect thereof, and if it was so sold, shall set forth the 
encumbrances, grants and contracts, if any, specified in the proclamation of the sale 
as saved by order of the 
1
[
2
[Commissioner]] under clause ( b) of sub -section (2) of 
section 89. 
 (3) The c ertificate shall be deemed to be a valid transfer of the property 
but need not be registered as a conveyance. 
 (4) Any suit brought in any Court against the certified purchaser on the 
ground that the purchase was made on behalf of a person other than the c ertified 
purchaser shall not be maintainable. 
 (5) The certified purchaser of any immovable property shall be entitled to 
all rents and profits falling due in respect of the property after the date of the 
confirmation of the sale and be liable for all inst alments of land -revenue and rates 
and cesses falling due in respect thereof after that date. 
108. Sale of movable property and perishable articles .– (1) The provisions of 
sections 92, 93, 94, 95, 96, 97, 103, 104, 105 and 106 shall apply, so far as they can 
be made applicable, to sale of movable property, other than perishable articles, and 
as if– 
(a) reference to the 
3
[
4
[Commissioner]] in sections 103 and 104 were a 
reference to the Collector; and 
(b) in the case of sale of animals, the period of thirty da ys prescribed in 
section 95, were a period of ten days. 
 (2) Perishable articles shall be sold by auction with the least possible 
delay in accordance with such order as may from time to time be made by the 
Collector, either generally or specially in that b ehalf, and the sale of such articles 
shall be finally concluded on the spot by the officer conducting such sale and shall 
not require confirmation. 
109. Mode of payment for movable property when sale is concluded on the 
spot.– (1) When the sale of any peri shable article is finally concluded by the officer 
conducting the same, the price of every lot shall be paid for at the time of sale, or as 
soon thereafter as the said officer may fix, and in default of such payment the 
property shall forthwith be again put to auction and sold. 
 (2) On payment of the purchase -money, the officer conducting the sale 
shall grant a receipt for the same and the sale shall become absolute as against all 
persons whomsoever. 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
published in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Execu tive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
published in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
110. Mode of payment for movable property when sale is su bject to 
confirmation.– (1) In case of sale of movable property, other than perishable 
articles, the party who is declared to be the purchaser shall be required to deposit 
immediately twenty-five per centum on the amount of his bid, and in default of such 
deposit the property shall forthwith be again put to auction and sold. 
 (2) The full amount of purchase -money shall be paid by the purchaser 
before the close of the seventh day after he is informed of the sale having been 
confirmed, or, if the said day be a 
1
[Friday] or other holiday, then before the close of 
the first working day after such day. 
 (3) On receipt of the full amount of the purchase -money, the purchaser 
shall be granted a receipt for the sale, and the sale shall become absolute as 
against all persons whomsoever. 
111. Proceeds of sale .– (1) When any sale of movable property under this 
Chapter has become absolute, or when sale of immovable property has been 
confirmed, the proceeds of the sale shall be applied in the first place to the payment 
of any arrears, including costs incurred for the recovery thereof, due to Government 
from the defaulter at the date of the confirmation of the sale, whether the arrears are 
of land-revenue or of sums recoverable as arrears of land -revenue, and the surplus, 
if any, shall be paid to the person whose property has been sold, or, if the property 
sold was owned by more than one person, then to the owners either collectively or 
according to the amount of their recorded interests, as the Collector thinks fit. 
 (2) The surplus shall not, except under the orders of a Court, be paid to 
any creditor of the person whose property has been sold. 
 (3) If the proceeds of the sale fall short of such arrears as are referred to 
in sub-section (1), the balance remaining due from th e defaulter may be recovered 
from him by further proceedings under this Chapter or by any other means 
authorised by law. 
112. Claims to attached movable or immovable property how to be disposed 
of.– (1) If any claim shall be set up by a third person to mov able or immovable 
property attached under the provisions of this Chapter, the Collector shall admit or 
reject his claim on an inquiry as provided in section 27. 
 (2) If the claim be admitted, wholly or partly, the property shall be dealt 
with accordingly and except in so far as it is admitted, the property shall be sold and 
the title of the purchaser shall be good for all purposes, and the proceeds shall be 
disposed of in accordance with the provisions of section 111. 
CHAPTER IX 
Recovery of other demands by Revenue Officers 
113. Recovery of certain arrears through Revenue Officers instead of by 
suit.– When a Village Officer required by rules under section 36 to collect any land -
revenue or sum recoverable as an arrear of land-revenue– 
                                                           
1Substituted for the word “Sunday” by the Punjab Land Revenue (Amendment) Ordinance, 1985 (XVII of 1985), published in 
the Punjab Gazette (Extraordinary), dated February 23, 1985, s. 2. 
(a) satisfies a Revenue Officer that the revenue or the sum has fallen due 
and has not been paid to him, or 
(b) has collected such revenue or sum, but has not credited the same to 
Government in the manner provided in the rules, 
the Revenue Officer may, subject to rules which the Board of Revenue may 
make in this behalf, recover such revenue or sum, from the person from whom it is 
due, or the Village Officer by whom it was collected, as the case may be, as arrears 
of land-revenue. 
114. Other sum recoverable as arrears of land -revenue.– In addition to any 
sums recoverable as arrears of land -revenue under this Act or any other enactment 
for the time being in force, the following sums may be so recovered, namely:– 
(a) fees, fines, costs and other charges, including the Village Officers ‟ 
cess payable under this Act; 
(b) revenue due to 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 in cas es in which the revenue so due has not been included in the 
assessment of an estate; 
(c) fees payable under the law for the time being in force for the use or 
benefit derived from the construction and repair of embankments, and 
works for supply, storage and control of water for agricultural purposes, 
and for the preservation and reclamation of soil and drainage and 
reclamation of swamps; 
(d) sums leviable by or under the authority of Government as water -rates, 
or on account of the maintenance or management of canals, 
embankments or other irrigation works, not being sums recoverable as 
arrears of land -revenue under any enactment for the time being in 
force; 
1
[*] 
(e) sums payable to Government by a person who is surety for the 
payment of any of the foregoing s ums or of any other sum recoverable 
as an arrear of land-revenue 
2
[; and] 
3
[(f) such further sums as the Government may consider necessary to 
recover in public interest.] 
115. Application of Chapter VIII to sums recoverable under this Chapter .– (1) 
The provisions of Chapter VIII shall, with respect to any sum mentioned or referred 
to in this Chapter, apply, so far as they can be made applicable, as if the sum were 
an arrear of land -revenue, and the person from whom, either as principal or as 
surety, it is due were a defaulter in respect of such an arrear. 
                                                           
1Omitted the word “and” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (XV of 2001), dated August 11, 2001, pp. 
1477-1478, s. 2. 
2Substituted for the full-stop by the Ordinance ibid. 
3Added by the Ordinance ibid. 
 (2) Unless any such sum is declared by any enactment for the time being 
in force to be recoverable as if it were an arrear of land -revenue due in respect of 
the land charged therewith, the provisions of se ction 90 shall apply under sub -
section (1) to the recovery thereof. 
1
[115-A. Charges for recovery of dues, other than Provincial dues, as arrears of 
land-revenue.– Where any sum, other than a sum which is to be credited into and 
to form a part of the Provi ncial Consolidated Fund 
2
[* * *], is collected as an arrear of 
land-revenue under the provisions of this Chapter, a commission at the rate of two 
per cent of the sum collected shall be deducted therefrom as recovery charges, and 
the amount of such commissi on shall be credited into the Provincial Co nsolidated 
Fund 
3
[* * * ]. 
CHAPTER X 
116. Revenue survey may be introduced by Board of Revenue in any part of 
Province.– (1) It shall be lawful for the Board of Revenue, whenever it may deem 
expedient, to direct by notification, the survey of any land in any part of the Province 
with a view to the settlement of land revenue, the preparation of record -of-rights and 
preservation thereof, or for any other similar purpose, and such survey shall be 
called a revenue survey. 
 (2) A revenue survey may extend to the lands of any village, town, or city 
generally, or to such land only as may be specified in the notification. 
 (3) Subject to the orders of the Board of Revenue, it shall be lawful for the 
officers conducting any such survey to except any land to which it may not seem 
expedient that such survey should extend. 
117. Power of Revenue Officers to define boundaries .– (1) A Revenue Officer 
may, for the purpose of framing any record or making any assessment under this 
Act, or on the application of any person interested, define the limits of any estate, or 
of any holding, field or  
4
[any portion of an estate or holding], and may, for the purpose 
of indicating those limits, require boundary marks to be erected or repaired. 
 (2) In defining the limits of any land under sub -section (1), the Revenue 
Officer may cause boundary marks to be erected on any boundary already 
determined by, or by order of, any Court or Revenue Officer or any Forest 
Settlement Officer appointed under the  Forest Act, 1927 (Act XVI of 1927), or 
restore any boundary mark already set up by, or by order of, any Court or any such 
officer. 
                                                           
1Inserted by the West Pakistan Land Revenue (Amendment) Ordinance, 1970 (X of 1970), published in the Gazette of West 
Pakistan (Extraordinary), dated April 6, 1970, pp. 581-383, s. 2. 
2Omitted the words "of West Pakistan"  by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the 
Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 21. 
3Omitted the words "of West Pakistan" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the 
Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 21. 
4Substituted for the words "other portion of an estate" by  the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), 
published in the Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 22(a).  
1
[(3)     When an application is made by a person deficient in possession of 
his titled property in a parcel, against the ad jacent owner having excess land than 
his title, the Revenue Officer, within his jurisdiction, shall define the limits thereof 
under subsection (2), as per their title, and may proceed with demarcation and 
eviction from land.] 
118. Surveys for purpose of pr eparation of records .– (1) When any land is 
being surveyed in pursuance of rules under clause ( c) of section 55 or under section 
116, any Revenue Officer directing the survey may, by notice or proclamation, 
require all persons having rights or interests in  the land to attend personally or 
through authorized agent, and indicate, within a specified time, by temporary marks 
of a kind to be described in the notice or proclamation, the limits of those rights or 
interests. 
 (2) If a person to whom the notice or p roclamation is addressed fails to 
comply with the requisition, he shall be liable, at the discretion of the Revenue 
Officer, to a fine which may extend to 
2
[ten thousand] rupees. 
3
[119. Assistance to be given by holders and others in the measurement or 
classification of lands .– (1)  The Revenue Officer may call upon all owners of 
land and other persons interested therein to assist in the measurement or 
classification of the lands to which the survey extends to bear the cost of using 
modern technologies as may be determined by the Collector of the District. 
(2) If the owners of land fail to pay cost of survey operations, it shall be 
lawful to assess the cost thereof with all contingent expenses, on the lands 
surveyed, for collection as an arrear of land-revenue from such owners.] 
120. Professional surveys.– 
4
[(1) If it is found necessary to conduct a survey 
by the Punjab Land Records Authority or any other agency other than that of 
Revenue Officers and Village Officers, the Board of Revenue may publish a 
notification stating the:  
(a) area to be surveyed and nature of the survey; 
(b) names or official designations of the officers of the Punjab Land 
Records Authority or any other agency by whom the survey is to be 
conducted; and 
(c) kind of boundary marks to be e rected by those officers.] 
 (2) From the date of the notification, the officers specified therein, and the 
person acting under their orders, shall have, for the purposes of the survey, the 
powers conferred on Revenue Officers by section 30. 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 22(b). 
2Substituted for the word "fifty" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab 
Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 23. 
3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 24. 
4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 25. 
 
121. Power of B oard of Revenue to make rules for demarcation of 
boundaries and erection of boundary marks .– (1) The Board of Revenue may 
make rules as to the manner in which the boundaries of all or any of the estates in 
any local area are to be demarcated and as to the boundary marks to be erected 
within those estates. 
 (2) Rules under this section may prescribe, among other matters, the form 
of boundary marks and the material to be used in their construction. 
122. Effect of the settlement of boundary .– (1) The settlemen t of a boundary 
under any of the foregoing provisions of this Chapter shall, subject to the provisions 
of Chapter XIII, be determinative– 
(a) of the proper position of the boundary line or boundary marks, and 
(b) of the rights of the land -owners on either side of the boundary fixed in 
respect of the land adjudged to appertain, or not to appertain, to their 
respective holdings. 
 (2) Where a boundary has been so fixed, the Collector may, under rules to 
be framed in this behalf by the Board of Revenue with the  previous approval of 
Government, evict any land-owner who is wrongfully in possession of any land which 
has been adjudged in the settlement of a boundary not to appertain to his holding or 
to the holding of any person through or under whom he claims. 
123. Power to fix boundary between riverain estates .– (1) When any two or 
more estates are subject to river action and the limits of any such estates are, by 
any law, rule of custom or usage, or order or decree of any Court or other authority, 
applicable thereto, liable to vary according as variations may from time to time occur 
in the course or action of such river, the Board of Revenue may order a permanent 
boundary line to be fixed between any such estates or such portions thereof as are 
liable to river action. 
 (2) Upon an order being made under sub-section (1), the Collector shall fix 
a boundary line between such estates or portions of such estates accordingly, and 
shall demarcate the same, in accordance with the provisions of section 117, and of 
the rules, if any, made under section 121. 
 (3) Every such boundary line shall be fixed with due regard to the history 
of the estates and the interests of the persons respectively owning them or 
possessing rights therein, in such manner as may be just and equitable in the 
circumstances of each case. 
 (4) No such boundary line shall be deemed to have been permanently 
fixed until it has been approved by the 
1
[
2
[Commissioner]]. 
Explanation.– In this section, and in sections 124, 125 and 126 “Collector” shall be 
deemed t o include any Revenue Officer appointed by Government to perform the 
functions of Collector under all or any of the provisions thereof. 
                                                           
1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 ( V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. 
124. Effect of fixing boundary between riverain estates .– (1) Every boundary 
line fixed in accordance with the provision s of section 123 shall, notwithstanding 
anything to the contrary in any law, rule of custom or usage, or order or decree of 
any Court or other authority, be fixed and constant boundary between the estates 
affected thereby, and the proprietary and all other  rights in every holding, field or 
other portion of an estate situate on each side of the boundary line so fixed, shall, 
subject to the other provisions of this section, vest in the land -owners of the estate 
which lies on that side of the boundary line on which such holding, field or other 
portion of an estate is situate. 
 (2) If, by the operation of sub -section (1), the proprietary or any other 
rights in any land which at the time a boundary line is fixed is under cultivation, or 
reasonably fit for cultiva tion, or yields any produce of substantial value, be 
transferred from the land -owners and other right -holders of any one estate, to the 
land-owners of any other estate, the Collector shall, by written order, direct that the 
rights in such land shall not, s ubject to the provisions of sections 125, 126 and 127, 
be so transferred unless and until the land in respect of which any such order is 
made ceases to be reasonably fit for cultivation, or to yield any produce of 
substantial value, and upon any such order  being made, the transfer of the rights in 
such land shall be suspended accordingly. 
 (3) When any portion of the land specified in any order made under sub -
section (2), ceases to be reasonably fit for cultivation or to yield any produce of 
substantial value, the order shall, when the Collector, in writing, so directs, cease to 
operate as to that portion. 
 (4) The decision of the Collector as to whether, for the purposes of sub -
section (2), any land is or is not reasonably fit for cultivation or does or does not yield 
any produce of substantial value, shall be final. 
125. Application for immediate transfer of rights .– When any order has been 
made under sub -section (2) of section 124, the land -owners, or any of them in 
whom, but for such order, the rights in the land specified therein would vest, may 
apply in writing to the Collector to forthwith transfer the rights the transfer of which 
has been suspended by such order, upon payment of compensation for the same. 
126. Award of compensation and extinguishment of rights thereby.– (1) When 
an application under section 125 is made, the Collector shall– 
(a) fix a day for the hearing of the application; 
(b) cause notice of the application, and of the day fixed for the hearing 
thereof, to be served on or proclaimed fo r the information of, all 
persons recorded as having rights in the land specified in the order 
made under sub -section (2) of section 124, and all other persons 
interested or claiming to be interested therein; 
(c) upon the day so fixed for hearing, or any d ay to which the hearing may 
be adjourned, inquire into the rights in the land and award 
compensation in respect of all rights found established therein to the 
persons severally entitled thereto; 
(d) inform the applicant of the aggregate amount of compensat ion so 
awarded and require him to deposit the amount with the Collector on or 
before a day to be fixed by him in that behalf: 
Provided that, notwithstanding anything contained in this sub -section, it shall be 
lawful for the Collector, in his discretion and  at any time before an award of 
compensation thereon has been made, to reject such application. 
 (2) In awarding compensation under sub-section (1), the Collector shall be 
guided by the provisions of section 23 and section 24 of the Land Acquisition Act, 
1894 (Act I of 1894), so far as the same may be applicable to the circumstances of 
the case. 
 (3) On the fifteenth day of May next after the whole amount of 
compensation so awarded has been deposited with the Collector, the order made 
under sub-section (2) of section 124 shall cease to operate, and the rights specified 
therein shall be transferred and vest in the manner provided for in sub -section (1) of 
that section, and the Collector shall proceed to tender the compensation to the 
persons severally entitled to receive the same under his award. 
 (4) If any such person as aforesaid refuses to accept the sum so awarded 
and tendered to him, it shall be placed to his credit in Government treasury. 
 (5) When any order made under sub -section (2) of section 124 cea ses, 
under the provisions of sub -section (3) of the said section, to operate, all rights 
reserved to any person by such order shall be extinguished. 
127. Voluntary transfers not affected .– Notwithstanding the provisions of 
sections 124, 125 and 126, when a ny person possessing any rights in any land, in 
regard to the rights in which an order has been made under sub -section (2) of 
section 124, voluntarily transfers such rights to any land -owners of the estate, in the 
land-owners of which but for such order su ch rights would vest under the operation 
of sub-section (1) of that section, the rights so transferred shall forthwith cease to be 
subject to such order and vest in the land -owners to whom they have been so 
transferred. 
128. Rights transferred to be liable  to all the incidents of tenure of the estate 
to which the transfer is made .– In every case in which, under the provisions of 
section 124, or sections 125 and 126, or section 127, proprietary or other rights in 
land are transferred from the land -owners, and other right-holders of any one estate 
to the land -owners of any other estate, such rights shall be subject to all the 
incidents of tenure and liabilities which, under any law or custom for the time being 
in force, apply to the rights of the land -owners of the estate to which such rights are 
so transferred. 
129. Cost of erection and repair of boundary and survey marks .– (1) Subject 
to any rules which the Board of Revenue may, with the previous approval of 
Government, make in this behalf, boundary and surve y marks shall be erected and 
kept in repair by or at the cost of the persons interested in the land for the indication 
of the limits of which they are required: 
 Provided that Government may in any case direct that the cost of erection 
shall be borne by Go vernment or be paid out of the proceeds of the Village Officers‟ 
cess. 
 (2) It shall be the duty of the Village Officers to prevent the destruction or 
unauthorised alteration of the village boundary and survey marks. 
130. Recovery of cost incurred by Government.– (1) If the persons interested in 
the land fail to erect or repair a boundary or survey mark within thirty days from the 
date of their being required by a Revenue Officer to do so, the Revenue Officer may 
cause it to be erected or repaired. 
 (2) Where the Revenue Officer causes a boundary or survey mark to be 
erected or repaired he shall, subject to any rules or direction under section 129, 
apportion the cost among the persons interested in the land in such manner as he 
deems just, and certify, the same to the Collector. 
 (3) The Collector may recover the cost from such persons as if it were an 
arrear of land revenue. 
131. Responsibility for the maintenance of boundary and survey marks .– 
Every land-owner shall be responsible for the maintenance and go od repair of the 
boundary and survey marks of his holding, and for any charges reasonably incurred 
on account of the same by the Revenue Officers in cases of alteration, removal or 
disrepair. 
132. Report of destruction or removal of or injury to boundary o r survey 
marks.– Every Village Officer of an estate shall be bound to furnish a Revenue 
Officer with information respecting the destruction or removal of, or any injury done 
to, any boundary or survey mark lawfully erected in the estate. 
133. Land measurem ent or survey to be based on a square system or 
rectangulation.– (1) Save as may specifically be otherwise provided for in the rules 
made in this behalf by the Board of Revenue, with the previous approval of 
Government, land measurement or survey shall be based on square system or 
rectangulation, and no survey or khasra number shall be made less than one acre in 
area. 
 (2) The rules made under sub-section (1) may also lay down conditions for 
and restrictions upon sub-division of surveys or khasra numbers. 
134. Penalty.– (1) If any person willfully destroys or injures or without lawful 
authority removes a boundary or survey mark lawfully erected, he may be ordered 
by a 
1
[the Collector of the District to pay fine which may extend to one million 
rupees] for each mark so destroyed, injured or removed as may, in th e opinion of 
the 2[Collector], be necessary to defray the expenses of restoring the same and of 
rewarding the person, if any, who gave information of the destruction, injury or 
removal. 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 26. 
2Substituted for the words "Revenue Officer"  by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in 
the Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354s. 26. 
  
 (2) The imposition of a fine under this section shall not bar a prosecution 
under section 434 of the Pakistan Penal Code (Act XLV of 1860). 
CHAPTER XI 
Partition 
135. Application for partition .– Any joint owner of land may apply to a Revenue 
Officer for partition of his share in the land if– 
(a) at the date of the application the share is recorded under Chapter VI as 
belonging to him; or 
(b) his right to the share has been established by a decree which is still 
subsisting at the date; or 
(c) a written acknowledgment of that  right has been executed by all 
persons interested in the admission or denial thereof. 
1
[135-A. Partition in case of inheritance.– (1) Notwithstanding anything contained in 
section 135, immediately after the inheritance mutation has been sanctioned and 
without any application, the Revenue Officer shall serve notice on all joint land -
owners of the holding to submit, within thirty days, a scheme of private partition 
agreed to by all the joint land-owners. 
 
2
[(1-a)   Where two or more legal heirs jointly hold rights in more than one 
holdings within an estate, revenue circle, tehsil, district, or division, such legal heirs, 
within one year after the inheritance mutations have been sanctioned or notices 
under sub -section (1) are issued, shall be entitled to submit a scheme of private 
partition mutually agreed to by all the legal heirs.] 
 
 (2) If the scheme of private partition under subsection (1) is submitted, the 
Revenue Officer shall affirm the scheme in accordance with the provisions of section 
147. 
3
[(2-a)  After the scheme of private partition under subsection (1-a) is 
submitted before Collector of the Sub -Division, Collector of the District, 
Commissioner or the Board of Revenue, as the case may be, such officer shall 
depute an Assistant Collector of the firs t grade who shall affirm the scheme in 
accordance with the provisions of section 147.] 
 
 (3) Notwithstanding anything contained in this Act, a scheme for private 
partition between all the joint land-owners may include site of a town or village. 
 
4
[(4) If t he scheme under subsection (1) is not filed within the stipulated 
time, the Revenue Officer shall immediat ely commence proceedings for partition of 
the whole joint holding and pass the order of partition within sixty days.] 
                                                           
1Inserted by the Punjab Land Revenue (Am endment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), 
dated January 5, 2013, pp. 1955-1957, s. 2. 
2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 27(a). 
3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 27(b). 
4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 27(c). 
1
[135-B. Schedule for partition .– Notwithstanding anything contained in sections 
135 and 135 -A, the Revenue Officer may, with approval of the Collector of the 
District, initiate partition of any of the joint holdings in an estate, in accordance 
with the publicly displayed schedule for partition as approved by the Collector of the 
District.] 
136. Restrictions and limitations on partition .– Notwithstanding the provisions 
of 
2
[sections 135 and 135-A]– 
(a) places of worship and burial grounds held in common before partition 
shall continue to be so held after partition; and 
(b) partition of any of the following properties, namely:– 
(i) any embankment, water -course, well or tank and any land on 
which the supply of water to any such work may depend; 
(ii) any grazing ground; and 
(iii) any land which is occupied as the site of a town or village, may 
be refused if, in the opinion of the Revenue Officer, the partition 
of such property is likely to cause inconvenience to the co -
sharers or other persons directly or indirectly interested therein, 
or to diminish the utility thereof to those persons. 
137. Notice of application for partition.– 
3
[(1)] The Revenue Officer, on receiving 
the application under section 135 shall, if it is in order , 
4
[****] and not open to 
objection on the face of it, fix a day 
5
[, not later than seven days,]  for the hearing 
thereof, and– 
(a) cause notice of the application and of the day so fixed to be served on 
such of the recorded co -sharers as have not joined in the application; 
and 
           (b) if he thinks fit, cause the not ice to be served on or proclaimed for the 
information of any other persons whom he may deem to be directly or 
indirectly interested in the application. 
6
[(2)  The Revenue Officer, if thinks fit, shall issue:  
          (a) all modes of service and proclamat ion simultaneously; and 
          (b) a schedule for deciding the case of partition within sixty days. ] 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 28. 
2Inserted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), 
dated January 5, 2013, pp. 1955-1957, s. 3. 
3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 29(a). 
4Omitted the commas, words, figures and brackets “, and not against the provisions of the West Pakistan Land Reforms 
Regulation, 1959 (Martial Law Regulation No. 64),” by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013), published 
in the Punjab Gazette (Extraordinary), dated January 5, 2013, pp. 1955-1957, s. 4. 
5Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 29(b). 
6Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 29(c). 
138. Addition of parties to application .– On the day fixed under section 137 for 
the hearing of the application, or on any other day to which the hearin g may be 
adjourned, the Revenue Officer shall ascertain whether any of the other co -sharers 
desire the partition of their shares also, and if any of them so desires, he shall add 
him as an applicant for partition. 
1
[139. Disallowance of partition.– * * * * *   ] 
140. Procedure on admission of application .– 
2
[The Revenue Officer shall 
ascertain the questions, if any, in dispute between any the of the persons inserted in 
the partition of the holding], distinguishing between– 
(a) questions as to title in the property of which partition is sought; and 
(b) questions as to the property to be divided or the mode of making the 
partition. 
3
[141. Question of title or possession in holding .– If a question of title or 
possession in the holding is raised in the partition  proceedings, the Revenue Officer 
shall inquire into the substance of such question and decide the matter after 
hearing the parties.] 
142. Disposal of other questions .– (1) When there is a question as to the 
property to be divided, or the mode of making a partition, the Revenue Officer shall, 
after such inquiry as he deems necessary  
4
[immediately] record, an order stating his 
decision on the question and his reasons for the decision. 
 
5
[(2) * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** * * * 
 (3) * * * * * ** * * * * * * * * * * ** * * * * * * * * * * * * * * * * * * * * * * * * * * * * 
 (4) * * * * * ** * * * * * * * * * * ** * * * * * * * * * * * * * * * * * * * * * * * * * * * *] 
6
[142-A.  Decision of partition cases .– (1) The Revenue Officer shall decide 
the case of partition and issue the order within a period of sixty days from the 
date of application for partition or from the date of sanctioning of the mutation of 
inheritance or from the date of submission of part ition privately effected.  
                                                           
1Omitted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), 
dated January 5, 2013, pp. 1955-1957, s. 5. 
2Substituted for the words, figures and commas “ If the Revenue Officer does not reject the applica tion under section 139, he 
shall ascertain the questions, if any, in dispute between any of the persons interested ” by the Punjab Land Revenue 
(Amendment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), dated January 5, 2013, pp. 1955-1957, s. 
6. 
3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 30.  
4Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 31(a). 
5Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 31(b). 
6Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 32. 
 
(2) For the purpose of deciding the case of partition under subsection (2) 
of section 137, any party seeking adjournment shall pay such cost as may be 
prescribed and such adjournment shall not be for more than three days.  
(3) Any path involved in partition shall be kept in common amongst the 
parties as a separate holding. 
(4) The Revenue Officer shall also determine the mesne profit of the 
excess land held by a joint owner or occupant beyond his title, since the date of 
filing of application of partition and the amount shall be proportionately paid to the 
deficient land owners on their application to the Revenue Officer. 
(5) If the Revenue Officer is unable to decide the case of partition within 
the time provided under subsection (1), the case shall stand transferred to 
Collector of the Sub-Division. 
(6) The Collector of the Sub -Division shall determine responsibility for 
delay under subsection (2) and recommend disciplinary proceedings against the 
Revenue Officer concerned besides  deciding the case within thirty days and such 
proceedings shall be in continuation of the proceedings of the Revenue Officer.] 
143. Administration of property excluded from partition .– When any such 
property as is referred to in clause ( b) of section 136 is excluded from partition, the 
Revenue Officer may determine the extent to and the manner in which the co -
sharers and other persons interested therein may make use thereof, and the 
proportion in which expenditure incurred thereon and profit derived theref rom are, 
respectively, to be borne by and divided among those persons or any of them. 
144. Distribution of revenue and rent after partition .– (1) The amount of 
revenue to be paid in respect of each of the holdings into which land has been 
divided on a part ition shall be determined by the Revenue Officer making the 
partition. 
 (2) The decision of the Revenue Officer under sub -section (1) as to the 
revenue to be paid in respect of each holding shall, where the estate in which the 
holding is situate is subject  to a fixed assessment, be deemed to be an order under 
sub-section (1) of section 67. 
 (3) Where new estates have been created at a partition and the land -
revenue has been fraudulently or erroneously distributed among them, the Board of 
Revenue may, within  twelve years from the time of discovery of the fraud or error, 
order a new distribution of the land revenue among the several estates, on an 
estimate of the assets of each estate at the time of the partition to be made 
conformably to the best evidence and information procurable respecting the same. 
1
[145. Instrument of partition .– When a partition case is decided under section 
142-A, the Revenue Officer or Collector of the Sub -Division, as the case may be, 
shall simultaneously issue an order and an instrum ent of partition.] 
1
[146. Delivery of possession of property allotted on partition.– (1) An owner to 
whom any land is allotted in proceedings for partition shall be entitled to 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), pub lished in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 33. 
possession thereof as against the other parties to the proceedings and their le gal 
representatives and a Revenue Officer shall give effect to the instrument of partition 
under section 145 after the timeline provided under  section 161 or 164, as the case 
may be, as if it were a decree for immovable property. 
(2) The mesne profit of th e excess land held by a joint owner or 
occupant beyond his title, as determined under subsection (1) of section 142 -A, 
shall be paid ten times for the period of occupation of excess land beyond the 
final order by the Revenue Officer including appellate and  revisional order, as the 
case may be, on an application filed by the aggrieved party.] 
2
[147.  Affirmation of partition privately effected .– (1) In any case in which a 
partition has been made or scheme of partition is submitted without  intervention of 
a Revenue Officer, any party thereto, may apply to a Revenue Officer for an 
order affirming the partition. 
(2)      Where two or more landowners jointly hold rights in more than one 
holdings in a revenue estate, such landowners may, by mutual consent, shall  be 
entitled to get partition of the land to the extent of their respective rights. 
(3)     On receiving the application under subsections (1) or (2), the Revenue 
Officer shall enquire into the case, and if he finds that the partition has in fact 
been made, he may make an order affirming it and proceed under sections 143, 
144, 145 and 146, or any of those sections, as circumstances may require, in the 
same manner as if the partition had been made on an application to himself under 
this Chapter.] 
3
[147-A. Unification of holdings for partition of land .– (1) The Collector of the 
District may approve unification of any number of holdings within an estate, on the 
recommendation of the Collector of Sub -Division concerned, as per criteria 
notified by the Board of R evenue, for the purpose of facilitating convenient 
partition of land. 
(2) The Revenue Officer shall thereafter proceed to partition the unified 
holdings in accordance with the procedure under this Chapter.] 
148.     Power to make rules as to cost of parti tion.– The Board of Revenue may, 
with the previous approval of Government, make rules for determining the costs of 
partitions under this Chapter and the mode in which such costs are to be 
apportioned. 
149.     Re-distribution of land according to custom .– When by established 
custom, any land in an estate is subject to periodical re -distribution, a Revenue 
Officer may, on the application of any of the land -owners, enforce the re -distribution 
according to the custom, and for this purpose may exercise all or any of the powers 
of a Revenue Officer in proceedings for partition. 
                                                                                                                                                                                    
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 34. 
2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 35. 
3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 36. 
150. Officers who may be empowered to act under this Chapter .– The 
Revenue Officer by whom proceedings may be taken under this  Chapter shall be a 
Revenue Officer not below an Assistant Co llector of the  
1
[first grade or second 
grade]. 
CHAPTER XII 
Arbitration 
2
[151. Power to refer to arbitration .– Any Revenue Officer may refer to arbitration 
any dispute before him with respect to:  
(a) any matter of which any entry is to be made in any record or 
register under Chapter VI; 
(b) any matter relating to the distribution of an assessment under 
section 67; 
(c) the limits of any estate or of any holding field, or other portion 
of an estate; or  
(d) the property to be divided at a partitio n or mode of making 
partition.]  
3
[152. Order of reference and contents thereof .– While referring a dispute to 
arbitration, a Revenue Officer shall make an order of reference and specify therein 
the precise matter submitted to arbitration on the first date of hearing after issuing 
summons or notices, as the case may be and the award to be made within a period 
of thirty days.] 
4
[153. Arbitration Committee .– (1) When an order of reference has been made, it 
shall be referred to the Arbitration Committee notified by the Board of Revenue. 
(2) The Arbitration Committee may  afford an opportunity of hearing to 
the parties concerned or their authorized agents, as the case may be, in person or 
through electronic or digital means.] 
154. Substitution of arbitrators by parties.– If an arbitrator nominated by a party 
dies, desires to be discharged, or refuses or becomes incapable to act, the party 
may nominate another person in his stead. 
5
[155.    * * *  *  * * * *  *  * * * *  *  * * * *  *  * * * *  *  * * * *  *  * * * *  *  * * * *  *  * * * *] 
156. Process for appearance before arbitrators.– (1) The Revenue Officer shall, 
on the application of the arbitrators, issue the same processes to the parties and 
witnesses whom the arbitrators desire to examine as he may issue in any 
proceedings under this Act before himself. 
                                                           
1Substituted for the words "First Grade"  by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the 
Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 37. 
2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 38. 
3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 39. 
4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 40. 
5Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 41. 
 (2) Any such party or witness shall be bound to appear before the 
arbitrators in obedience to a process issued under sub -section (1), either in person 
or by agent, as the arbitrators may require. 
 (3) The person attending in obedience  to the process 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 may be specified in the process. 
157. Award of arbitrators and presentation thereof .– (1) The arbitrators shall 
make an award in writing under their hands concerning the matters referred to them 
for arbitration, and state therein their reasons therefor, and any arbitrator dissenting 
from the award made by a majori ty of the arbitrators shall state the grounds of his 
dissent. 
 (2) The arbitrators shall present the award to the Revenue Officer in 
person or by agent, or send the same to him by registered post. 
158. Procedure on presentation of award .– (1) When the awar d has  been 
received, the Revenue Officer shall fix a date for the consideration of the award. 
 (2) On the date fixed under sub -section (1) or on any subsequent date to 
which an adjournment may be made, the Revenue Officer shall hear any objections 
which the parties may have to make to the award. 
1
[159. Effect of award .– When a Revenue Officer refers the matter under 
subsection (1) or (2) of section 151 to the Arbitration Committee, the award made 
by such committee shall be final and deemed as the decision o f the Revenue 
Officer.] 
160. Arbitration Act not to apply to arbitration under this Chapter .– Nothing in 
the Arbitration Act, 1940 (Act X of 1940), shall apply to any arbitration under this 
Chapter. 
CHAPTER XIII 
Appeal, Review and Revision 
161. Appeals.– (1) Save as otherwise provided by this Act, an appeal shall lie 
from an original or appellate order of a Revenue Officer as follows, namely– 
(a) to the Collector, when the order is made by an Assistant Collector, of 
either grade; 
(b) to the 
2
[
3
[Commissioner]] when the order is made by a Collector; 
(c) to the Board of Revenue only on a point of law, when the order is 
made by 
4
[
1
[a Commissioner]]: 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), publishe d in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 42. 
2Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
3Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 13(1). 
4Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
Provided that– 
(i) when an original order is confirmed on first appeal, a further appeal 
shall not lie; 
(ii) when any such order is modified or reversed on appeal by the  
Collector, the order made by the 
2
[
3
[Commissioner]] on further appeal, if 
any, to him shall be final 
4
[:] 
5
[Provided further that an appeal, in the matters relating to partition, 
shall only lie, against the original order, before the Collector of the District whose 
decision thereon shall be final.] 
Explanation.– (1) An order passed in review, modifying or reversing a previous 
order, shall be deemed to be an original order for the purposes of this section. 
 (2) An order shall not be confirmed, modified or reversed in appeal unless 
reasonable notice has been given to the parties affected thereby to appear and be 
heard in support of or against the order appealed from. 
6
[162.  Limitation for appeals .– Save as otherwise provided by this Act, the 
period of limitation for an appeal under section 161 shall be thirty days from the 
date of the order appealed against.] 
7
[163. Review.– (1) The Board of Revenue, Commissioner, or Collector may, at 
any time, on his own  motion, review any order passed by himself or any of his 
predecessors-in-office, and on so reviewing modify, reverse or confirm the same. 
          (2)      Any person considering himself aggrieved by an order passed by 
the Board of Revenue, Commissione r or Collector and who, from the discovery of 
new and important matter or evidence which, after the exercise of due diligence 
was not within his knowledge or could not be produced by him at the time when the 
order was passed or on account of some mistake o r error apparent on the face of 
the record or for any other sufficient reason, desires to obtain a review of the order 
passed against him, may apply for a review of the order to the Board of Revenue, 
Commissioner, or Collector, as the case may be, and such  officer may modify, 
reverse or confirm any order passed by himself or by any of his predecessors -in-
office: 
 Provided that:  
                                                                                                                                                                                    
1Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 13(2)(i). 
2Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
3Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 13(2)(ii). 
4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 43. 
5Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 43. 
6Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), publi shed in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 44. 
7Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 45. 
(a) an order shall not be reviewed under subsection (1) or (2) by: 
(i) Board of Revenue, without prior approval from the Senior 
Member, Board of Revenue; 
(ii) Commissioner, without prior approval of the Board of Revenue; or 
(iii) Collector, without prior approval of the Commissioner; and 
                             (b) an application for review of an order shall not be entertained un less it 
is made within thirty days from the passing of the order.] 
164. Revision.– (1) The Board of Revenue, may, at any time, on its own motion, 
or on an application made to it within 
1
[thirty] days of the passing of any order, call for 
the record of any case pending before, or disposed of by, any Revenue Officer, 
subordinate to it. 
 (2) 
2
[
3
[A Commissioner]] or Collector may, at any time, of his own motion or 
on an application made to him within 
4
[thirty] days of the passing of any order, call for 
the reco rd of any case pending before, or disposed of by, any Revenue Officer 
under his control. 
 (3) If in any case in which a Collector has called for a record he is of 
opinion that proceedings taken or order made should be modified or reversed, he 
shall report the case with his opinion thereon for the orders of the 
5
[
6
[Commissioner]]. 
 (4) The Board of Revenue may, in any case calle d for under sub -section 
(1) and  
7
[
8
[a Commissioner] ] may in any case called for under sub -section (2) or 
reported to him under sub-section (3) pass such orders 
9
[,within thirty days of making 
of application,] as it or he thinks fit: 
                   
10
[Provided that in partition cases under subsection (4), the record shall 
only be called when the original order and order of the appel late authority are at 
variance: 
                                                           
1Substituted for the word "ninety" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab 
Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 46(a).  
2Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
3Substituted for the words “An Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 15(1). 
4Substituted for the word "ninety" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab 
Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 46(a). 
5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
6Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 15(2)(ii). 
7Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published 
in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. 
8Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of 
2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 15(3). 
9Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 46b (i). 
10Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 46b (ii). 
         Provided further that in partition cases under subsection (4), the 
record shall not be called when the original order and order of the appellate 
authority are same until transfer of possession of land is effected: 
                   Provided further that no order shall be passed under this section 
reversing or modifying any proceedings or order of a subordinate Revenue Officer 
affecting any person without giving such person an opportunity of being heard.]  
1
[164-A. Remand by Board of Revenue .– No Revenue Officer other than the 
Board of Revenue shall have power to remand any case to a lower authority.] 
165. Stay of proceedings and execution of orders and decrees.– (1) An appeal 
or revision shall not operate as stay of proceedings under the order or decree 
appealed from or under revision, except so far as the appellate or revisional 
authority may order, nor shall execution of any order or decree be stayed by reason 
only of an appeal or application for revision having bee n made, but the appellate or 
revisional authority may, for sufficient cause, order stay of execution of any such 
order or decree. 
2
[(2) No order for stay of execution shall be made under sub -section (1), 
unless the authority making such order is satisfied that: 
 
(a) substantial loss may result to the applicant if the stay is not 
granted; 
(b) applicant has established a prima facie arguable case; 
(c) balance of convenience or inconvenience lies in favour of the 
applicant; 
(d) application has been made without unreasonable delay; and 
(e) where deemed necessary, the applicant has furnished adequate 
security for due performance of such order or decree as may 
ultimately be binding upon him.] 
166. Clerical mistakes, etc .– Clerical or arithmetical mistakes in any d ecree or 
order made by any Revenue Officer, or errors therein from any accidental slip or 
omission may, at any time, be corrected by such officer. 
Explanation.– In this section, “Officer” includes the successor-in-office of the officer. 
167. Computation of period limited under this Chapter .– In the computation of 
the period for an appeal from or an application for the review or revision of, an order 
under this Act, the limitation therefor shall be governed by the provisions of the 
Limitation Act, 1908 (Act IX of 1908). 
CHAPTER XIV 
                                                           
1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 47. 
2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 48. 
  
Supplemental Provisions 
Revenue Deposits 
168. Power to deposit certain sums other than rent .– (1) In either of the 
following cases, namely– 
(a) when a headman or other land -owner to whom any sum other than 
rent is payable on accoun t of liability under this Act, refuses to receive 
the sum from, or to grant a receipt therefor to, the person by whom it is 
payable, or 
(b) when the person by whom any such sum is payable is in doubt as to 
the headman or other land-owner entitled to receive it, 
that person may apply to a Revenue Officer for leave to deposit the sum in his 
office, and the Revenue Officer shall receive the deposit if, after examining the 
applicant, he is satisfied that there is sufficient ground for the application, and if 
the applicant pays the fee, if any, which may be chargeable on any notice to be 
issued of the receipt thereof. 
 (2) When a deposit has been so received, the liability of the depositor to 
the headman or other land-owner, for the amount thereof shall be discharged. 
169. Procedure in case of deposits .– (1) If the deposit purports to be made on 
account of any payment due to Government, it may be credited accordingly. 
 (2) A Revenue Officer receiving a deposit purporting to be made on any 
other account shall give notice of the receipt thereof to every person who, he has 
reason to believe, claims or is entitled to the deposit, and may pay the amount 
thereof to any person appearing to him to be entitled to the same, or may, if he 
thinks fit, retain the deposit pendin g the decision of a Civil Court as to the person so 
entitled. 
 (3) No suit or other proceedings shall be instituted against Government or 
the Board of Revenue, or against any servant of the State, in respect of any thing 
done in good faith by a Revenue Offi cer under this section, but nothing herein shall 
prevent any person entitled to receive the amount of any such deposit from 
recovering it from a person to whom it has been paid by Revenue Officer. 
Orders of Civil and Criminal Courts 
170. Orders of Civil an d Criminal Courts for execution of processes against 
land, etc.– Orders issued by any Civil or Criminal Court for the attachment, sale or 
delivery of any land, or for the attachment or sale of the produce of any land, shall 
be addressed to the Collector or  such Revenue Officer as the Collector may appoint 
in this behalf, and be executed by the Collector or that officer in accordance with the 
provisions of the law applicable to the Court issuing the orders, and with any rules 
not inconsistent therewith made by the Board of Revenue with the concurrence of 
the High Court and the previous approval of Government. 
171. Preservation of attached produce .– (1) The attachment of the produce of 
any land in pursuance of an order of any Court or other authority shall not  prevent 
the person to whom the produce belongs from reaping, gathering or storing it or 
doing any other act necessary for its preservation. 
 (2) The attaching officer shall do or cause to be done all acts necessary 
for the preservation of the produce if the person to whom it belongs fails to do so. 
 (3) When sale of produce follows on its attachment, the purchaser shall be 
entitled, by himself or by any person appointed by him in this  behalf, to enter upon 
the place where the produce is, and do all that is  necessary for the purpose of 
preserving and removing it. 
Exclusion of Jurisdiction of Civil Courts 
172. Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction 
of Revenue Officers .– 
1
[(1) Except as otherwise provided by this Act, no C ivil 
Court shall have jurisdiction in any matter which the Government, Board of 
Revenue, any Revenue Officer, or any Revenue Court, is empowered by this Act to 
dispose of, or take cognizance in the manner in which the Government, Board of 
Revenue, any Revenue Officer or any Revenue Court exercises any powers 
vested in it or him by or under this Act.] 
 (2) Without prejudice to the generality of the provisions of sub -section (1), 
a Civil Court shall not exercise jurisdiction over any of the following matters,  
namely:– 
(i) any question as to the limits of any land which has been defined by a 
Revenue Officer as land to which this Act does or does not apply; 
(ii) any claim to compel the discharge of any duties imposed by this Act or 
any other enactment for the time being in force on any Revenue Officer 
as such; 
(iii) any claim to the office of a Village Officer, or in respect of any injury 
caused by exclusion from such office, or to compel the discharge of the 
duties or a division of the emoluments thereof; 
(iv) any notification directing the making or revision of a record-of-rights; 
(v) the framing of a record -of-rights or periodical record, or the 
preparation, signing or attestation of any of the documents included in 
such a record; 
(vi) the correction of any ent ry in a record -of-rights, periodical record or 
register of mutations; 
(vii) any notification of the undertaking of the general re -assessment of a 
District or Tahsil having been sanctioned by Government; 
(viii) any objection to the amount or rate of any ass essment of land revenue 
or the period thereof authorised by Government; 
(ix) the claim of any person to be liable for an assessment of land revenue 
or of any other revenue as assessed under this Act; 
(x) the amount of land revenue to be assessed on any est ate or to be paid 
in respect of any holding under this Act; 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 49. 
 
(xi) the amount of, or the liability of any person to pay, any other revenue 
to be assessed under this Act, or any cess, charge or rate to be 
assessed on an estate or holding under this Act or any  other 
enactment for the time being in force; 
(xii) any claim relating to the allowance to be received by a land -owner who 
has given notice of his refusal to be liable for an assessment, or any 
claim connected with, or arising out of, any proceedings taken  in 
consequence of the refusal of any person to be liable for an 
assessment under this Act; 
(xiii) the formation of an estate or determination of its boundaries; 
(xiv) any claim to hold free of revenue any land, mills, fisheries or natural 
products of land or water; 
(xv) any claim connected with, or arising out of the collection by 
Government, or the enforcement by Government of any process for the 
recovery of, land-revenue or any sum recoverable as an arrear of land-
revenue; 
(xvi) any claim to set aside, o n any ground other than fraud, a sale for the 
recovery of an arrear of land revenue or any sum recoverable as an 
arrear of land-revenue; 
(xvii) the amount of, or the liability of any person to pay, any cess, fees, 
fines, costs or other charge imposed under this Act; 
(xviii) any claim for partition of an estate or holding, or any question 
connected with or arising out of, proceedings for partition, not being a 
question as to title in any of the property of which partition is sought; 
(xix) any question as to the allotment of land on the partition of an estate or 
holding, or as to the distribution of land subject by established custom 
to periodical re -distribution or as to the distribution of land -revenue on 
the partition of an estate or holding or on a periodi cal re-distribution of 
land; 
(xx) any question connected with or arising out of or relating to any 
proceedings for the determination of boundaries of estates subject to 
river action under the provisions of this Act; 
(xxi) any claim regarding boundaries fix ed under any of the enactments 
hereby repealed or any other law for the time being in force, or to set 
aside any order passed by a competent officer under any such law with 
regard to boundary marks. 
173. Powers to invest officers making records -of-rights o r general re -
assessments with powers of Civil Courts .– (1) The Board of Revenue may, by 
notification, invest any Revenue Officer making or specially revising record -of-rights 
in any local area in pursuance of a notification under section 40, or making a ge neral 
re-assessment of land-revenue in any local area in pursuance of a notification under 
section 59, or any Revenue Officer in a Colony as defined in the Colonization of 
Government Lands (Punjab) Act, 1912 (Punjab Act V of 1912), or any Revenue 
Officer to whose control that officer is subject with all or any of the powers of any 
Court, constituted under the 
1
[Punjab Civil Courts Ordinance] , 1962 (West Pakistan 
Ordinance II of 1962), for the purpose of trying all or any specified classes of suits or 
appeals relating to land arising in the local area. 
 (2) The Board of Revenue may cancel an order notified under sub -section 
(1) wholly or in part. 
 (3) While an order or any part of an order under sub -section (1) continues 
in force, the powers conferred thereby  shall be exercised by the officer invested 
therewith and not otherwise. 
 (4) Any case pending before an officer under the order or subsisting part 
of the order at the time of cancellation thereof may be disposed of by him as if the 
order or that part of i t continued in force, unless the Board of Revenue directs, as it 
is hereby empowered to do, that those cases shall be transferred for disposal to the 
Courts by which they would have been disposed of if the order had not been notified. 
174. Control over suc h officers and appeals from and revision of their 
decrees and orders.– (1) The Board of Revenue may by notification direct that the 
provisions of this Act with respect to the superintendence and control over Revenue 
Officers shall apply to any Revenue Offi cer who has been invested with the powers 
of a Civil Court of any of the classes specified in the 
2
[Punjab Civil Courts 
Ordinance], 1962 (West Pakistan Ordinance II of 1962), and that appeal shall lie 
from his decrees and orders to and his decrees and orde rs be subject to revision by, 
a Revenue Officer invested under section 173 with the powers of a Court which 
would be competent under that Ordinance to hear appeals from or revise such 
decrees and orders if they had been made by a Court with the powers of w hich the 
Revenue Officer who made them has been invested. 
 (2) In the absence of any such notification, a Revenue Officer invested 
under section 173 with the powers of any such Civil Court as aforesaid shall, with 
respect to the exercise of those powers, b e deemed to be such a Civil Court for the 
purposes of the aforesaid Ordinance. 
General 
175. Prevention of encroachment upon common lands .– 
3
[(1) Where land 
which has been reserved for the common purposes of the persons residing in the 
estate in which such land is situate has been encroached upon by any person, and 
the land has been shown in the last three periodical records made before such 
encroachment as so reserved, a Revenue Officer may, on the application of a land -
owner in the estate, and after giving  an opportunity to the person alleged to have 
encroached upon it to appear before him and show cause against the proposed 
action– 
(a) eject from the land the person who has encroached thereupon; and 
                                                           
1Substituted for the words “West Pa kistan Civil Courts Ordinance” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) 
(w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 
2(1) read with Schedule, Part III, Entry No. 90. 
2Ibid. 
3Substituted by the West Pakistan Land Revenue (Amendment) Ordinance, 1970 (X of 1970), published in the Gazette of West 
Pakistan (Extraordinary), dated April 6, 1970, pp. 581-583, s .3. 
(b) by order proclaimed in the manner provided in section  26, forbid 
repetition of the encroachment. 
Explanation.– An edition of the record -of-rights made before the coming into force 
of this Act, under the provisions of section 33 of the Punjab Land Revenue Act, 
1887, or under the provisions of any other law re pealed by this Act, shall be deemed 
to be a periodical record for the purposes of this section.] 
 
1
[(2) [* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *] 
2
[175-A. Penalty for encroachments .– Whoever makes an encroachment on an y 
village road, path or other common place and fails to remove the same within a 
period of not exceeding thirty days as may be fixed by a Revenue Officer by means 
of a notice or repeats an encroachment shall, in addition to any other action that may 
be taken against him under any law for the time being in force, be punished by the 
Revenue Officer with fine which may extend to 
3
[one hundred thousand] rupees and 
if the encroachment continues with a furthe r fine which may extend to 
4
[ten 
thousand] rupees for each day the default continues.] 
176. Papers kept by Village Officers to be deemed public documents .– (1) 
Any record or paper which a Village Officer is required by law, or by any rule made 
under this Act, to prepare or keep shall be deemed to be the proper ty of 
Government. 
 
5
[(2) A Village Officer shall, with respect to any record or paper in his 
custody be deemed, for the purposes of the Qanun -e-Shahadat Order, 1984 (P.O. 
No. X of 1984), to be public officer having the custody of a public document which 
any person has a right to inspect.] 
177. Maps and land record open to inspection, etc .– Subject to such rules and 
the payment of such fees as the Board of Revenue may from time to time prescribe 
in this behalf, all maps and land -records prepared or required to be made under this 
Act shall be open to the inspection of the public at reasonable hours, and certified 
extracts from the same or certified copies thereof shall be given to all persons 
applying for the same 
6
[:] 
 
7
[Provided that every public officer hav ing the custody of computerized land 
record shall give to every person, on demand, certified extracts from computerized 
                                                           
1Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), 
dated May 21, 2026, pp. 6345-6354, s. 50. 
2Substituted for the word “fifty” by the Punjab Land Revenue (Amendment) Act, 1997 (V of 1997), published in the Punjab 
Gazette (Extraordinary), dated June 18, 1997, pp. 863-864, s. 5. 
3Substituted for the words "five hundred" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the 
Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 51. 
4Substituted for the word "fifty" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab 
Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 51. 
5Substituted Re-numbered by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), publi shed in the Punjab Gazette 
(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 11. 
6Substituted for the “full -stop” by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab 
Gazette (Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 12. 
7Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette 
(Extraordinary), dated May 24, 2018, pp. 8171 -8173, s. 10. It was earlier inserted by the Punjab Land Revenue (Amendment) 
Act, 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 12. 
land record or certified copies of the computerized land record on payment of the 
prescribed fee.] 
178. Restriction on Revenue Officers bidding at auctions or engaging in 
trade.– (1) A Revenue Officer, or a person employed in a Revenue Office, shall not– 
(a) purchase or bid for, either in person or by agent, in his own name or in 
that of another or jointly or in shares with others, any pro perty which 
any Revenue Officer or Revenue Court in the District in which he is 
employed has ordered to be sold, or 
(b) in contravention of any rule made by Government in this behalf, 
engage in trade in that District. 
 (2) Nothing in sub -section (1) shall be deemed to preclude any person 
from becoming a share-holder in a company incorporated under the Companies Act, 
1913 (Act VII of 1913), or under any other law for the time being in force relating to a 
body or bodies corporate. 
CHAPTER XV 
Miscellaneous 
179. Effect of finality of orders .– Wherever in this Act it is provided that a 
decision or order shall be final, it shall be deemed to mean that no appeal lies from 
such decision or order; but nothing herein shall be construed as precluding the 
Board of Reven ue from modifying, reversing or setting aside any such decision or 
order under the provisions of section 164. 
1
[180. Restriction on appointment of Lambardars.– Notwithstanding anything 
contained in this Act, headman ( Lambardars) shall be appointed in the a rea 
wherein this Act applies.] 
181. Bar on legal proceedings against Revenue Officers .– No suit, prosecution 
or other legal proceedings shall lie against a Revenue Officer for anything done or 
ordered to be done in good faith by him as such in pursuance of  the provisions of 
this Act, or of any other law for the time being in force. 
182. Power to make rules.– The Board of Revenue, with the previous approval of 
Government, may, in addition to the other rules which may be made by it under this 
Act, make rules not inconsistent with this Act,– 
(a) fixing the number and amount of the instalment s and the times and 
places and the manner, by, at and in which any sum other than rent or 
land-revenue which is payable under this Act or of which a record has 
been made thereunder is to be paid; 
(b) fixing the dates on which profits are to be divisible by headmen or 
other persons by whom they are realized on behalf of co-sharers; 
(c) prescribing the fees to be charged for the service and execution of 
processes issued by Revenue Officers and Revenue Courts, the mode 
                                                           
1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punja b Gazette 
(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 52. 
 
in which those fees are to be collected, the number of persons to be 
employed in the service and execution of those processes, and the 
remuneration and duties of those persons; 
(d) regulating the procedure in cases where persons are entitled to inspect 
records of Revenue Officers or records or papers in the custody of 
Village Officers, or to obtain copies of the same, and prescribing the 
fees payable for searches and copies; 
(e) prescribing forms for such books, ent ries, statistics and accounts as 
the Board of Revenue thinks necessary to be kept, made or compiled 
in Revenue Offices or submitted to any authority; and 
(f) generally for carrying out the purposes of this Act. 
183. Rules to be made after previous publicat ion.– The power to make any 
rules under this Act is subject to the condition of the rules being made after previous 
publication. 
184. Repeals and savings .– (1) The enactments mentioned in Part One of the 
Schedule are hereby repealed. 
 (2) On the commenceme nt of this Act in any area the enactments 
mentioned in Part Two of the Schedule shall, if and, in so far as applicable to that 
area, stand repealed; and in the event of specified provisions of this Act being 
applied to any area, only the corresponding prov isions in such enactments shall 
stand repealed. 
 (3) Notwithstanding the repeal of the enactments mentioned in sub-section 
(2)– 
(a) all rules, appointments and transfers made, notifications and 
proclamations issued, authorities and powers conferred, farms and 
leases granted, record s-of-rights and other records framed, revised or 
confirmed, rights acquired, liabilities incurred, times and places 
appointed, and other things done, under any such enactment shall, if 
not inconsistent with the provisions of this Act, be continued and, so far 
as may be, be deemed to have been respectively made, issued, 
conferred, granted, incurred, appointed and done under this Act; and 
(b) all assessments of land -revenue duly made, approved or confirmed 
under any such enactment and in force immediately before such repeal 
shall continue, and subject to the provisions of this Act, remain in force 
until assessments made, approved or confirmed under those 
provisions take effect. 
 
1
[(4) * * * * * * * * *   ] 
 
2
[(5) * * * * * * * * *   ] 
 
 
 
                                                           
1Deleted by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), published in the Punjab Gazette 
(Extraordinary), dated November 20, 1974, pp.1425-A-1425-PP, Article 2(1) read with Schedule, Part III, Entry No. 90. 
2Ibid. 
THE SCHEDULE 
(See section 184) 
PART ONE 
1. The Punjab Riverain Boundaries Act, 1899 (Pb. Act I of 1899). 
2. The Punjab Land-Revenue (Amendment) Act, 1912 (Pb. Act II of 1912). 
3. The Punjab Land-Revenue (Amendment) Act, 1928 (Pb. Act III of 1928). 
4. The Punjab Land-Revenue (Amendment) Act, 1929 (Pb. Act VII of 1929). 
5. The Punjab Land-Revenue (Amendment) Act, 1934 (Pb. Act VI of 1934). 
6. The Punjab Land -Revenue (North -West Frontier Province Amendment) Act, 
1935 (N.W.F.P. Act VIII of 1935). 
7. The Punjab Land-Revenue (Amendment) Act, 1950 (Pb. Act I of 1950). 
8. The Punjab Land -Revenue (Second Amendment) Act, 1950 (Pb. Act XVIII of 
1950). 
9. The Punjab Land -Revenue (North -West Frontier Province Amendment) Act, 
1954 (N.W.F.P. Act V of 1954). 
10. The Punjab Land-Revenue (Amendment) Act, 1955 (Pb. Act IV of 1955). 
11. The Punjab Land-Revenue (Amendment) Act, 1955 (Pb. Act XIX of 1955). 
12. The West Pakistan (Punjab Land -Revenue Act) (Amendment) Act, 1956 
(W.P. Act III of 1956). 
13. The Punjab Land -Revenue (West Pakistan Amendment) Ordinance, 1959 
(W.P. Ordinance XXIX of 1959). 
14. The West Pakistan Determination of Land -Revenue and Water - Rate 
Ordinance, 1959 (W.P. Ordinance LV of 1959). 
15. The Punjab Land -Revenue (West Pakistan Amendment) Ordinanc e, 1962 
(W.P. Ordinance XXVIII of 1962). 
16. The Punjab Land -Revenue (West Pakistan Amendment) Ordinance, 1962 
(W.P. Ordinance XXXVII of 1962). 
17. The Punjab Land -Revenue (West Pakistan Amendment) Ordinance, 1963 
(W.P. Ordinance XVIII of 1963). 
PART TWO 
1. The Sind Revenue Jurisdiction Act, 1876 (Sind Act X of 1876): sections 4, 5 
and 6. 
2. The Bombay Land -Revenue Code, 1879 (Bom. Act V of 1879); except 
Chapters I, VI and VII as in force for the time being in Karachi Area, together 
with all enactments modifying or amending the same in its application thereto. 
1
[3. The Sind Land Revenue Code, 1879 (Sind Act V of 1879), except Chapters I 
and VI, together with all enactments modifying or amending the same.] 
                                                           
1Substituted by the West Pakistan Land Revenue (Amendment) Ordinance, 1969 (XXXIV of 1969), published in the Gazette of 
West Pakistan (Extraordinary), dated November 6, 1969, pp. 1985-1986, s. 2.  
4. The Sind Village Officers Act, 1881 (Sind Act IV of 1881). 
5. The Punjab Land-Revenue Act, 1887 (Pb. Act XVII of 1887). 
6. The Punjab Land -Revenue Act, 1887 (Pb. Act XVII of 1887), as in force for 
the time being in North-West Frontier. 
7. The Punjab Land -Revenue Act, 1887 (Pb. Act XVII of 1887), as applie d and 
in force for the time being in Baluchistan, Bahawalpur and Nasirabad Sub -
Division in Jacobabad District of Khairpur Division, together with all 
enactments or notifications modifying or amending the same in its application 
thereto.