{ "schema_version": "qanun-law-text/1", "id": "punjab-code-1c7eb174ac34762e", "title": "PUNJAB LAND REVENUE ACT, 1967", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/VGFdaFZkBzQ-", "version": null, "source_snapshot": "2026-08-06T16:57:54Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "7160a15d4133de6349d510471a0577aba578e47843213de3843605f10f41df6d", "source_sha256": "7160a15d4133de6349d510471a0577aba578e47843213de3843605f10f41df6d", "text_version_id": "law:punjab-code-1c7eb174ac34762e:sha256:7160a15d4133de6349d510471a0577aba578e47843213de3843605f10f41df6d", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB LAND-REVENUE ACT, 1967 \r\n(XVII of 1967) \r\nCONTENTS \r\nCHAPTER I \r\nPreliminary \r\n1. Short title, extent and commencement. \r\n2. Power to except any area from provisions unsuited thereto. \r\n3. Exclusion of certain land from operation of this Act. \r\n4. Definitions. \r\nCHAPTER II \r\nDivisions and Districts \r\n5. Province to be divided into Divisions and Districts. \r\n6. Districts be divided into Sub-Divisions. \r\nCHAPTER III \r\nAppointment and Powers of Revenue Officers \r\nAppointment \r\n7. Classes of Revenue Officers. \r\n8. Appointment of Commissioners and Collectors. \r\n9. Additional Commissioners and Additional Collectors. \r\n10. Assistant Commissioners and Assistant Collectors. \r\n11. Tehsildars. \r\n11-A. Appointment and duties of Kanungo and Patwari \r\n12. Certain appointments to be notified. \r\nAdministrative Control \r\n13. Superintendence and control of Revenue Officers. \r\n14. Power to distribute business and withdraw and transfer cases. \r\n15. Combination of offices. \r\nPowers \r\n16. Conferment of powers of Revenue Officers. \r\n17. Functions of Revenue Officers. \r\n18. Retention of powers by Revenue Officers on transfer. \r\nCHAPTER IV \r\nProcedure of Revenue Officers \r\n19. Subordination of Revenue Officers. \r\n20. Powers to make rules as to procedure. \r\n21. Persons by whom appearance and applications may be made before \r\nand to Revenue Officers. \r\n22. Powers of Revenue Officers to summon persons to give evidence and \r\nproduce documents. \r\n23. Summons to be in writing, signed and sealed. \r\n24. Mode of service of summons. \r\n25. Mode of service of notice, order or proclamation, or copy thereof. \r\n26. Mode of making proclamation. \r\n27. Inquiries under the Act to be deemed judicial proceedings. \r\n28. Language of Revenue Offices. \r\n29. Arrest of defaulter to be made upon warrant. \r\n30. Power of Revenue Officers to enter upon any lands or premises for \r\npurpose of measurements, etc. \r\n31. Place of sittings. \r\n32. Proceedings held on holidays. \r\n33. Seals. \r\n34. Costs. \r\n35. Penalty. \r\nCHAPTER V \r\nVillage Officers \r\n36. Rules regulating appointments etc., of Village Officers. \r\n37. Village Officers’ cess. \r\n38. Restrictions on attachment or assignm ent of remuneration of Village \r\nOfficers. \r\nCHAPTER VI \r\nRecords \r\nRecords-of-Rights and Periodical Records \r\n39. Records-of-rights and documents included therein. \r\n40. Making of special revision of record-of-rights. \r\n41. Periodical records. \r\n41-A. Preparation of computerized records. \r\n41-B. Computerized periodical records. \r\n41-C. Development and maintenance of computerized systems \r\nProcedure for Making Records \r\n42. Making of that part of periodical records which relates to land-owners. \r\n42-A. Report of acquisition of rights. \r\n43. Making of that part of periodical record which relates to other persons. \r\n44. Determination of disputes. \r\n45. Restriction on variations of entries in records. \r\n46. Mutation fees. \r\n47. Obligation to furnish information necessary for the preparation of \r\nrecords. \r\n48. Penalty. \r\nRights of Government and presumptions with \r\nrespect thereto and to other matters \r\n49. Rights of Government in mines and minerals. \r\n50. Presumption as to ownership of forests, quarries and waste-lands. \r\n51. Compensation for infringement of rights of third parties in exercise of a \r\nright of Government. \r\n52. Presumption in favour of entries in records -of-rights and periodical \r\nrecords. \r\n53. Suit for declaratory decrees by persons aggrieved by an entry in a \r\nrecord. \r\nSupplemental Provisions \r\n54. Records-of-rights and periodical records for groups of estates. \r\n54-A. Power to call for information. \r\n55. Powers to make rules respecting records and other matters connected \r\ntherewith. \r\nCHAPTER VII \r\nAssessment \r\n56. Assessment of land revenue. \r\n56-A. Exemption of land revenue. \r\n57. Basis of assessment. \r\n58. Limit of assessments. \r\nGeneral Assessments \r\n59. Notification of intended re -assessment and instructions as to principles \r\nof assessment. \r\n60. Mode of determining assessment. \r\n61. Announcement of assessment. \r\n62. Application for reconsideration of assessment. \r\n63. Confirmation and duration of assessment. \r\n64. Duration of assessment. \r\n65. Assessment to remain in force till new assessment takes effect. \r\n66. Refusal to be liable for assessment and consequences thereof. \r\n67. Distribution of the assessment of an estate over the holdings comprised \r\ntherein. \r\n68. Application for amendment of the distribution of an assessment. \r\n69. Appeals from orders under sections 62 and 68. \r\nSpecial Assessment \r\n70. Special assessments. \r\n70-A. \r\n70-B. Determination of land ownership. \r\n70-C. Information about increase in the extent of ownership. \r\n70-D. Change in the basis of exemption or assessment. \r\n70-E. Exemption or assessment of land-revenue. \r\n71. Power to make rules. \r\n72. Procedure to be followed in making Rules. \r\n73. Power to issue instructions. \r\nCHAPTER VIII \r\nCollection of Land Revenue \r\n74. Liability for payment of land-revenue. \r\n75. Security for payment of land-revenue. \r\n76. Orders to regulate payment of land-revenue. \r\n77. Rules to regulate collection, remission and suspension of land-revenue. \r\n78. Costs recoverable as part of arrear. \r\n79. Certified account to be evidence as to arrear. \r\n80. Processes for recovery of arrears. \r\n81. Notice of demand. \r\n82. Arrest and detention of defaulter. \r\n83. Distress and sale of movable property and crops. \r\n84. Transfer of holding. \r\n85. Attachment of holding. \r\n86. Annulment of assessment of holding. \r\n87. Proclamation of attachment or annulment of assessment and \r\nconsequences of proclamation. \r\n88. Sale of holding. \r\n89. Effect of sale on encumbrances. \r\n90. Proceedings against other immovable property of defaulter. \r\n91. Remedies open to person denying his liability for an arrear. \r\nProcedure in Sales \r\n92. Proclamation of sale. \r\n93. Indemnity to Revenue Officer with respect to contents of proclamation. \r\n94. Publication of proclamation. \r\n95. Time and conduct of sale. \r\n96. Power to postpone sale. \r\n97. Stay of sale. \r\n98. Deposit by purchaser in case of sale of immovable property. \r\n99. Consequences of failure to pay deposit. \r\n100. Time for payment in full. \r\n101. Procedure in default of payment. \r\n102. Report of sale to Commissioner. \r\n103. Application to set aside sale. \r\n104. Order confirming or setting aside sale. \r\n105. Refund or deposit of purchase money when sale set aside. \r\n106. Proclamation after postponement or on re-sale. \r\n107. On confirmation of sale possession and certificate to be granted to \r\npurchaser. \r\n108. Sale of movable property and perishable articles. \r\n109. Mode of payment for movable property when sale is concluded on the \r\nspot. \r\n110. Mode of payment for movable property when sale is subject to \r\nconfirmation. \r\n111. Proceeds of sale. \r\n112. Claims to attached movable or immovable property how to be disposed \r\nof. \r\nCHAPTER IX \r\nRecovery of other demands by Revenue Officers \r\n113. Recovery of certain arrears through Revenue Officers instead of by suit. \r\n114. Other sum recoverable as arrears of land-revenue. \r\n115. Application of Chapter VIII to sums recoverable under this Chapter. \r\n115-A. Charges for recovery of dues, other than Provincial dues, as arrears of \r\nland-revenue. \r\nCHAPTER X \r\nSurveys and Boundaries \r\n116. Revenue survey may be introduced by Board of Revenue in any part of \r\nProvince. \r\n117. Power of Revenue Officers to define boundaries. \r\n118. Surveys for purpose of preparation of records. \r\n119. Assistance to be give n by holders and others in the measurement or \r\nclassification of lands \r\n120. Professional surveys. \r\n121. Power of Board of Revenue to make rules for demarcation of \r\nboundaries and erection of boundary marks. \r\n122. Effect of the settlement of boundary. \r\n123. Power to fix boundary between riverain estates. \r\n124. Effect of fixing boundary between riverain estates. \r\n125. Application for immediate transfer of rights. \r\n126. Award of compensation and extinguishment of rights thereby. \r\n127. Voluntary transfers not affected. \r\n128. Rights transferred to be liable to all the incidents of tenure of the estate \r\nto which the transfer is made. \r\n129. Cost of erection and repair of boundary and survey marks. \r\n130. Recovery of cost incurred by Government. \r\n131. Responsibility for the maintenance of boundary and survey marks. \r\n132. Report of destruction or removal of or injury to boundary or survey \r\nmarks. \r\n133. Land measurement or survey to be based on a square system or \r\nrectangulation. \r\n134. Penalty. \r\nCHAPTER XI \r\nPartition \r\n135. Application for partition. \r\n135-A. Partition in case of inheritance. \r\n135-B. Schedule for partition \r\n136. Restrictions and limitations on partition. \r\n137. Notice of application for partition. \r\n138. Addition of parties to application. \r\n139. [Omitted] \r\n140. Procedure on admission of application. \r\n141. Question of title or possession in holding \r\n142. Disposal of other questions. \r\n142-A. Decision of partition cases \r\n143. Administration of property excluded from partition. \r\n144. Distribution of revenue and rent after partition. \r\n145. Instrument of partition \r\n146. Delivery of possession of property allotted on partition. \r\n147. Affirmation of partition privately effected. \r\n147-A. Unification of holdings for partition of land \r\n148. Power to make rules as to cost of partition. \r\n149. Re-distribution of land according to custom. \r\n150. Officers who may be empowered to act under this Chapter. \r\nCHAPTER XII \r\nArbitration \r\n151. Power to refer to arbitration. \r\n152. Order of reference and contents thereof. \r\n153. Arbitration Committee \r\n154. Substitution of arbitrators by parties. \r\n155. [Omitted]. \r\n156. Process for appearance before arbitrators. \r\n157. Award of arbitrators and presentation thereof. \r\n158. Procedure on presentation of award. \r\n159. Effect of award. \r\n160. Arbitration Act not to apply to arbitration under this Chapter. \r\nCHAPTER XIII \r\nAppeal, Review and Revision \r\n161. Appeals. \r\n162. Limitation for appeals. \r\n163. Review. \r\n164. Revision. \r\n164-A. Remand by Board of Revenue \r\n165. Stay of proceedings and execution of orders and decrees. \r\n166. Clerical mistakes, etc. \r\n167. Computation of period limited under this Chapter. \r\nCHAPTER XIV \r\nSupplemental Provisions \r\nRevenue Deposits \r\n168. Power to deposit certain sums other than rent. \r\n169. Procedure in case of deposits. \r\nOrders of Civil and Criminal Courts \r\n170. Orders of Civil and Criminal Courts for execution of processes against \r\nland, etc. \r\n171. Preservation of attached produce. \r\nExclusion of Jurisdiction of Civil Courts \r\n172. Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction \r\nof Revenue Officers. \r\n173. Powers to invest officers making records -of-rights or general re-\r\nassessments with powers of Civil Courts. \r\n174. Control over such officers and appeals from and revision of their \r\ndecrees and orders. \r\nGeneral \r\n175. Prevention of encroachment upon common lands. \r\n175-A. Penalty for encroachments. \r\n176. Papers kept by Village Officers to be deemed public documents. \r\n177. Maps and land record open to inspection, etc. \r\n178. Restriction on Revenue Officers bidding at auctions or engaging in \r\ntrade. \r\nCHAPTER XV \r\nMiscellaneous \r\n179. Effect of finality of orders. \r\n180. Restriction on appointment of Lambardars \r\n181. Bar on legal proceedings against Revenue Officers. \r\n182. Power to make rules. \r\n183. Rules to be made after previous publication. \r\n184. Repeals and savings. \r\nTHE SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] LAND-REVENUE ACT, 1967 \r\n(XVII of 1967) \r\n[7 December 1967] \r\nAn \r\nAct \r\nto consolidate and amend the law relating to Land-Revenue in the Province of \r\n3\r\n[the \r\nPunjab]. \r\nPreamble.– WHEREAS it is expedient to consolidate and amend the law relating to \r\nthe making and maintenance of records -of-rights, the assessment and collection of \r\nland-revenue, the appointment and functions of Revenue Officers and o ther matters \r\nconnected with the Land-Revenue Administration in the Province of \r\n4\r\n[the Punjab], or \r\nincidental thereto; \r\n It is hereby enacted as follows:– \r\nCHAPTER I \r\nPreliminary \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\n5\r\n[Punjab] Land-Revenue Act, 1967. \r\n (2) It extends to the whole of the Province of \r\n6\r\n[the Punjab] 7[* * * * *]. \r\n (3) It or any specified provision thereof shall come into operation in such \r\narea or areas and on such date or dates as Government may, by notification\r\n8\r\n, \r\nappoint in this behalf. \r\n2. Power to except any area from provisions unsuited thereto .– (1) Should \r\nthe circumstances of any area in which this Act, or any specified provision thereof, \r\nhas been brought into force be such that, in the opinion of Government, that \r\nprovision, or any other provision of the Act, is unsuited thereto, Government may, by \r\nnotification, except t hat area from the operation of such provisions, and thereupon \r\nthose provisions shall not apply to such area until the notification is rescinded. \r\n \r\n1This Act was passe d by the Provincial Assembly of West Pakistan on November 4, 1967; assented to by the Governor of \r\nWest Pakistan on November 29, 1967; published in the Gazette of West Pakistan (Extraordinary), dated December 7, 1967, \r\npp. 3603-3656. \r\n2Substituted for the wor ds “West Pakistan” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Entry No. 90. \r\n \r\n4Ibid. \r\n5Ibid. \r\n6Ibid. \r\n7Omitted the expression \" , except the Tribal Areas\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), \r\npublished in the Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 2. \r\n8This Act came into force on the Janua ry 1, 1968, vide Gov ernment of West Pakistan, Revenue Department, Notification No. \r\n599/67/319-U(I), dated December 14, 1967, see Gazette of West Pakistan (Extraordinary) dated December 28, 1967, p. 823. \r\n (2) While such exception as aforesaid remains in force, Government may \r\nframe rules for the regulation of the matters so excepted. So far as may be, the rules \r\nshall be consistent with the provisions of this Act and shall specify the period for \r\nwhich such exception shall remain in force. \r\n1\r\n[3. Exclusion of certain land from operation of this Act .– \r\n2\r\n[Notwithstanding \r\nanything contained in any other law for the time being in force, the provisions] of this \r\nAct relating to assessment and collection of land revenue shall not be applicable to \r\nan area notified by the Board of Revenue.] \r\n4. Definitions.– In this Act, unless the re is anything repugnant in the subject or \r\ncontext,– \r\n(1) “agricultural year” means the year commencing on the first day of July, \r\nor on such other date as the Board of Revenue, with the previous \r\napproval of Government, may by notification, appoint for any s pecified \r\narea; \r\n3\r\n[(1a) “Arazi Record Centre” means an Arazi Record Centre as defined in \r\nclause (a) of subsection (1) of section 2 of the Punjab Land Records \r\nAuthority Act 2017 (VI of 2017);] \r\n(2) “arrears of land -revenue” means land -revenue which remains unp aid \r\nafter the date on which it becomes payable; \r\n(3) “assessment circle” means a group of estates which, in the opinion of \r\nthe Board of Revenue, to be recorded in an order in writing, are \r\nsufficiently homogeneous to admit of a common set of rates being \r\nused as a general guide in calculating the land -revenue to be \r\nassessed upon them; \r\n(4) “Board of Revenue” means the Board of Revenue established under \r\nthe \r\n4\r\n[Punjab Board of Revenue Act] , 1957 (West Pakistan Act XI of \r\n1957); \r\n(5) “boundary mark” means any erectio n, whether of earth, stone, or other \r\nmaterial, any hedge, unploughed ridge, or strip of ground, or other \r\nobject or mark, whether natural or artificial, set up, employed or \r\nspecified by a Revenue Officer having authority in that behalf in order \r\nto designate the boundary of any division of land; \r\n(6) “commencement” shall mean the day on which this Act or any \r\nprovision thereof, as the case may be, comes into operation; \r\n \r\n1Substituted by the Punjab Land Revenue (Amendment) A ct 2019 (XVIII of 2019), published in the Punjab Gazette \r\n(Extraordinary), dated November 26, 2019, p. 1669, s. 2. \r\n2Substituted for the words \"The provisions\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in \r\nthe Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 3. \r\n3Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 2(a). \r\n4Substituted for the words “Wes t Pakistan Board of Revenue Act” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) \r\n(w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article \r\n2(1) read with Schedule, Part III, Entry No. 90. \r\n(7) “defaulter” means a person liable for an arrear of land -revenue, and \r\nincludes a person wh o is responsible as surety for payment of the \r\narrear; \r\n1\r\n[(7a) “Digital Cadaster” means the electronic record of maps linked with land \r\nrecords and includes spatial representation of parcels;] \r\n(8) “encumbrance” means a charge upon or claim against land aris ing out \r\nof a private grant or contract; \r\n(9) “estate” means any area– \r\n(i) for which a separate record-of-rights has been made; or \r\n(ii) which has been separately assessed to land-revenue; or \r\n(iii) which the Board of Revenue may, by general rule or special \r\norder, declare to be an estate; \r\n(10) “holding” means a share or portion of an estate held by one land-owner \r\nor jointly by two or more land-owners; \r\n \r\n2\r\n[(10-A) “irrigated land” means land irrigated by a canal, tubewell, well, lift, \r\nspring, tank or by any other artificial means of irrigation \r\n3\r\n[;]] \r\n4\r\n[(11) “Kanungo” means any person appointed as Kanungo under this Act;] \r\n(12) “land-lord” means a person under whom a tenant holds land, and to \r\nwhom the tenant is, or but for a special contract, would be liable to pay \r\nrent for that land, and shall include a lessee of such person, and the \r\npredecessors and successors-in-interest of such person; \r\n(13) “land-owner” includes a person to whom a holding has been \r\ntransferred, or an estate or holding has been let in farm, under thi s Act, \r\nfor the recovery of an arrear of land -revenue or of a sum recoverable \r\nas such an arrear, and any other person who is in possession of an \r\nestate or any share or portion thereof, or in the enjoyment of any part \r\nof the profits of an estate, but does not include a tenant; \r\n(14) “land-revenue” means land -revenue assessed or assessable under \r\nthis Act, or under any other law for the time being in force relating to \r\nland-revenue, and includes any \r\n5\r\n[cess, tax, fee, duty or rate \r\nrecoverable as arrears of land re venue under any law for the time \r\nbeing in force]; \r\n \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 4(a). \r\n2Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp. 521-526, s. 2(i). \r\n3Misprinted in the Gazette as “.”. \r\n4Substituted by the Punjab Land Reve nue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4(b). \r\n5Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4(c). \r\n(15) “legal practitioner” means any legal practitioner within the meaning of \r\n1\r\n[the Legal Practitioners and Bar Councils Act, 1973 (XXXV of 1973)]; \r\n(16) “net assets” of an estate or group of estates means the estimated \r\naverage annual surplus produce of such estate or group of estates \r\nremaining after deduction of the ordinary expenses of cultivation as \r\nascertained or estimated. \r\n2[(16a) “parcel‟ means the portion of land or building, of which an area may be \r\nseparately entered in the land records, having a unique identification \r\nnumber, linked with the Digital Cadaster;] \r\nExplanation.– Ordinary expenses of cultivation include payments, if any, which the \r\nland-owner customarily bears, whether in kind or in cash, and whether in whole or in \r\npart in respect of– \r\n(a) water rates, \r\n(b) maintenance of means of irrigation, \r\n(c) maintenance of embankments, \r\n(d) supply of seed, \r\n(e) supply of manure, \r\n(f) improved implements of husbandry, \r\n(g) concessions with regard to fodder, \r\n(h) special abatements made for fallow or bad harvest, \r\n(i) cost of collection of rent, \r\n(j) allowance for shortage in collection of rent, \r\n(k) interest charges payable in respect of advances made in cash, free of \r\ninterest, to tenants for the purpose of cultivation, \r\n(l) wages or customary dues paid to village auxiliaries whose products or \r\nlabour are utilized for the purposes of cultivation and harvesting; \r\nand the share that would be retainable by a tenant if the land were let to a tenant \r\npaying rent, whether in cash or in kind, at the normal rate actually prevalent in the \r\nestate or group of estates; \r\n3\r\n[(17) “Patwari‟ means any person appointed as Patwari under this Act;] \r\n(18) “pay” with its grammatical variations and cognate expressions, \r\nincludes, when used with reference to rent, “deliver” and “render”, with \r\ntheir grammatical variations and cognate expressions; \r\n(19) “prescribed” means prescribed by rules made under this Act; \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4 (d). \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 4 (e). \r\n3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4 (f). \r\n1\r\n[(19a) “Punjab Land Records Authority‟ means the Punjab Land Records \r\nAuthority establish ed under the Punjab Land Records Authority Act \r\n2017 (VI of 2017);] \r\n(20) “rates and cesses” means rates and cesses which are primarily \r\npayable by land-owners, and include– \r\n(a) the local rate, if any, payable under any law for the time being in \r\nforce, and an y fee similarly leviable from land -owners for the \r\nuse of, or benefits derived from, embankments and works for \r\nsupply or storage of water for agricultural purposes and for the \r\npreservation and reclamation of soil and drainage and \r\nreclamation of swamps; \r\n(b) any annual rate chargeable on owners of land under any law for \r\nthe time being in force for the benefits derived from drainage \r\nworks carried on for the public health, or for the improvement of \r\nland or for the proper cultivation or irrigation thereof, or for the \r\nprotection from floods or other accumulations of water, or from \r\nerosion by a river; \r\n(c) village officers‟ cess; and \r\n(d) any sum payable on account of village expenses; \r\n(21) “rent” means whatever is payable to a land -lord in money or kind by a \r\ntenant o n account of the use or occupation of land held by him, but \r\nshall not include any cess, or other contribution or due or any free \r\npersonal service; \r\n(22) “Revenue Court” means a Court constituted as such under the law \r\nrelating to tenancy as in force for the time being; \r\n(23) “Revenue Officer” means a Revenue Officer having authority under \r\nthis Act to discharge the function of a Revenue Officer; \r\n2[(23a) “survey” means and includes measurement, delineation, fixation or \r\ninspection of boundaries or boundary marks or anything directly attached \r\nto the earth or any assessment conducted through fieldwork methods or \r\nby use of electronic, digital or computerized method s, techniques or \r\ntechnologies;] \r\n3\r\n[\r\n4\r\n[(23-A) * * * * * * * * * \r\n (23-B) * * * * * * * * * ]] \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 4(g). \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 4(h). \r\n3Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), \r\ndated March 29, 2007, pp. 4331-4334, s. 2(a). \r\n4Omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171 -8173, s. 2(b). Which were earlier inserted by the Punjab Land Revenue \r\n(Amendment) Act 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), dated 29 March , 2007, pp. 4331-4334, s. \r\n2. \r\n(24) “survey mark” means any mark set up by the Department of Survey of \r\nPakistan; \r\n(25) “survey number” or “Khasra number”\r\n1\r\n[or “parcel number”] means a \r\nportion of land of which the area is separately entered under an \r\nindicative number in the record-of-rights; \r\n(26) “tenant” means a person who holds land under another person, and is, \r\nor but for a special contract would be, liable to pay rent for that land to \r\nthat other person, and includes the predecessors and successors -in-\r\ninterest of such person, but does not include– \r\n(a) a mortgagee of the rights of a land-owner; or \r\n(b) a person to whom a holding has been transferred, or an estate \r\nor holding has been let in farm, under the provisions of this Act, \r\nfor the recovery of an arrear of land -revenue or of a sum \r\nrecoverable as such an arrear; or \r\n(c) a person who takes from Government a lease of unoccupied \r\nland for the purpose of subletting it; \r\n(27) “tenancy” means a \r\n2\r\n[portion] of land held by a tenant under one lease \r\nor one set of conditions; \r\n \r\n3\r\n[(27-A) “unirrigated land” means land other than irrigated land, and includes \r\nland fed by rains, floods, hill torrents, and uncultivable or waste land \r\n4\r\n[;]] \r\n(28) “Village Officer” means any person appointed under this Act whose \r\nduty it is to collect, or to supervise the collection of, the revenue of an \r\nestate, and includes Kanungos, Patawris, \r\n5\r\n[\r\n6\r\n[**]] \r\n7\r\n[* * * * * * * *]and \r\nHeadmen (Lambardars). \r\n8\r\n[CHAPTER II \r\nDivisions and Districts] \r\n1\r\n[5. Province to be divided into Divisions and Districts .– (1) The Government \r\nmay, by notification, create Divisions in the Province. \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 4 (i). \r\n2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 4 (j). \r\n3Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp. 521-526, s. 2(ii). \r\n4Misprinted in the Gazette as “.”. \r\n5Omitted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punj ab Gazette (Extraordinary), \r\ndated March 29, 2007, pp. 4331-4334, s. 2(b). \r\n6Omitted the expressions “Service Centre Officials” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), \r\npublished in the Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 2(c). \r\n7Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s.4 (k). \r\n8Substituted by the Punjab Land Revenue (Amendment) Act 2008 (IV of 2008), published in the Punjab Gazette \r\n(Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 2. \r\n (2) A Division shall consist of two or more Districts as may be specified by \r\nthe Government. \r\n (3) The Government may, by notification, declare as many Districts in the \r\nProvince, with such limits and such areas, as it deems appropriate. \r\n (4) The Government may, by notification, vary the number or limits of a \r\nDivision or a District.] \r\n2\r\n[6. Districts be divided into Sub -Divisions.– (1) The Government may, by \r\nnotification, divide a District into Sub-Divisions or Tehsils. \r\n (2) A Sub -Division may consist of one or more Tehsils, and the \r\nGovernment may, by notification, specify the territorial limits of a Sub-Division. \r\n (3) The Government may, by notification, vary the number or limits of Sub -\r\nDivisions or Tehsils.] \r\nCHAPTER III \r\nAppointment and Powers of Revenue Officers \r\nAppointment \r\n3\r\n[7. Classes of Revenue Officers .– There shall be the following classes of \r\nRevenue Officers: \r\n (a) Board of Revenue; \r\n (b) Commissioner; \r\n (c) Collector; \r\n (d) Assistant Commissioner; \r\n (e) Assistant Collector of the first grade; and \r\n(f) Assistant Collector of the second grade.] \r\n4\r\n[8. Appointment of Commissioners and Collectors .– The Government shall \r\nappoint a Commissioner of a Division and a Collector of a District.] \r\n5\r\n[9. Additional Commissioners and Additional Collec tors.– (1) The \r\nGovernment may appoint an Additional Commissioner of a Division, who shall, \r\n \r\n1Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 2, which were earlier substituted by the Punjab Land Revenue (Amendment) Act 2008 \r\n(IV of 2008), published in the Punjab Gazette (Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 3. \r\n2Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 3 , which were earlier substituted by the Punjab Land Revenue (Amendment) \r\nOrdinance, 2001 (LV of 2001), w.e.f. 14.8.2001, s. 6; published in th e Punjab Gazette (Extraordinary), dated December 21, \r\n2001, pp. 2141-2143. \r\n3Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 4. \r\n4Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 5, which were earlier substituted by the Punjab Land Revenue (Amendment) Act 2008 \r\n(IV of 2008), published in the Punjab Gazette (Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 4, which were \r\nearlier substituted by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), w.e.f. 14.8.2001, s. 8; published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143. \r\n5Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 6, which were earlier substituted by the Punjab Land R evenue (Amendment) Act 2008 \r\n(IV of 2008), published in the Punjab Gazette (Extraordinary), dated December 17, 2008, pp. 1517-1518, s. 5, which were \r\nsubject to the general control of the Commissioner, exercise any of the powers and \r\ndischarge any of the duties conferred or imposed on the Commissioner. \r\n (2) The Government may appoint an Additional Collector of a District, who \r\nshall, subject to the general control of the Collector, exercise any of the powers and \r\ndischarge any of the duties conferred or imposed on the Collector.] \r\n1\r\n[10. Assistant Commissioners and Assistant Collectors.– (1) The Government \r\nmay appoint in a District as many Assistant Commissioners and Assistant \r\nCollectors of the first and second grade as it may deem expedient. \r\n (2) The Government may place the revenue administration of a Sub -\r\nDivision in the charge of an Assistant Commissioner and confer any of the powers of \r\nthe Collector on such officer under sub-section (1) of section 16. \r\n (3) The Government may confer any of the powers of the Collector on an \r\nAssistant Collector of the first grade under sub-section (1) of section 16. \r\n (4) In case any of the powers of a Collector are conferred on an Assistant \r\nCommissioner or an Assistant Collector, he shall exercise such powers subject to \r\nthe control of the Collector of the District.] \r\n2\r\n[11. Tehsildars.– (1) The chief officer entrusted with the local revenue \r\nadministration of a Tehsil shall be called the Tehsildar. \r\n (2) A Tehsildar shall exercise such powers and discharge such duties of \r\nany Assistant Collector as may be conferred by or under this Act.] \r\n3\r\n[11-A. Appointment and duties of Kanungo and Patwari.– (1) A Kanungo in \r\nKanungo Circle and Patwari in Patwar Circle shall be appointed by such officer on \r\nsuch terms and conditions as may be prescribed. \r\n \r\n (2) The Kanungo shall, within Kanungo Circle, be responsible for \r\nsupervising, inspecting, verifying the land records and revenue survey and \r\nperforming such other duties as may be prescribed. \r\n \r\n(3) The Patwari shall, within Patwar Circle, be responsible for preparing, \r\nmaintaining and retaining custod y of the land records, conducting revenue survey \r\nand performing such other duties as may be prescribed.] \r\n12. Certain appointments to be notified .– The appointment of all officers under \r\nthis Chapter shall be by notification. \r\nAdministrative Control \r\n \r\nearlier substituted by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), w.e.f. 14.8.2001, s. 9; published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143. \r\n1Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 7. \r\n2Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 8 , which were earlier substituted by the Punjab Land Revenue (Amendment) \r\nOrdinance, 2001 (LV of 2001), w.e.f. 14.8.2001, s. 11; published in the Punjab Gazette (Extraordinary), dated December 21, \r\n2001, pp. 2141-2143. \r\n3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 5. \r\n13. Superintendence and control of Revenue Officers .– (1) The Board of \r\nRevenue shall be subject to the control of Government. \r\n (2) The general superintendence and control over all other Revenue \r\nOfficers shall be vested in, and all such Officers shall be subordinate to, the Board of \r\nRevenue. \r\n \r\n1\r\n[(3) Subject to the general control of the Board of Revenue, a \r\nCommissioner shall control all other Revenue Officers in the Division.] \r\n \r\n2\r\n[(4) Subject to the general control of the Board of Revenue and the \r\nCommissioner, the Col lector of the District shall exercise control over the Revenue \r\nOfficers in the District.] \r\n14. Power to distribute business and withdraw and transfer cases .– (1) The \r\nBoard of Revenue may, by written order distribute, in such manner as may be \r\ndeemed fit, any business cognizable by any Revenue Officer under its control, and, \r\nby like order, withdraw any case pending before any such Officer. \r\n (2) The powers exercisable by the Board of Revenue under sub -section \r\n(1) may, by like order and in like manner, be exerci sed by \r\n3\r\n[\r\n4\r\n[a Commissioner] ] or \r\nCollector in respect of any business cognizable by, or any case pending before, \r\nother Revenue Officers under their respective control. \r\n (3) Where a case is withdrawn by the Board of Revenue under sub -\r\nsection (1), the Board may dispose of it itself, or, by written order, refer it for disposal \r\nto any Revenue Officer; and where a case is withdrawn by \r\n5\r\n[\r\n6\r\n[a Commissioner]] or \r\nCollector under sub-section (2), \r\n7\r\n[\r\n8\r\n[the Commissioner]] or Collector, as the case may \r\nbe, may dispose of it himself, or by like order, refer it to any other Revenue Officer \r\nunder his control. \r\n (4) No order under this section shall empower any Revenue Officer to \r\nexercise any powers or deal with any business which he would not be competent to \r\nexercise or deal with within the local limits of his own jurisdiction. \r\n \r\n1Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 9. \r\n2Substituted by the Punjab Land Revenue (Amendment) Act 2011 (V of 2011), published in the Punjab Gazette (Extraordinary), \r\ndated April 11, 2011, pp. 4003-4005, s. 9 , which were earlier substituted by the Punjab Land Revenue (Amendment) \r\nOrdinance, 2001 (LV of 2001), w.e.f. 14.8.2001, s. 12; published in the Pu njab Gazette (Extraordinary), dated December 21, \r\n2001, pp. 2141-2143. \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 10. \r\n5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n6Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 10. \r\n7Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n8Substituted for the words “the Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 10. \r\n15. Combination of offices .– It shall be lawful for Government to appoint one \r\nand the same person, being otherwise competent according to law, to any two or \r\nmore of the offices provided for in this Chapter. \r\nPowers \r\n16. Conferment of powers of Revenue Officers .– (1) Government may, by \r\nnotification, confer on any person all or any of the powers of \r\n1\r\n[\r\n2\r\n[a Commissioner]] or \r\nCollector under this Act, and may, in like manner, withdraw such powers. \r\n (2) The Board of Revenue may, by notification, confer on any person all or \r\nany of the powers of an Assistant Collector under this Act, and may, in like manner, \r\nwithdraw such powers. \r\n (3) A person on whom powers are conferred under this section shall \r\nexercise those powers within such local limits and in such classes of cases as \r\nGovernment or the Board of Revenue, as the case may be, may direct and, except \r\nas otherwise so directed, such person shall, for all purposes connected with the \r\nexercise thereof, be deemed to be \r\n3\r\n[\r\n4\r\n[a Commissioner]], Collector or Assistant \r\nCollector, as the case may be. \r\n17. Functions of Revenue Officers .– Except where the class of Revenue \r\nOfficers by whom any function is to be performed is specified in this Act, the Board \r\nof Revenue may, by notificati on, determine the functions to be performed under this \r\nAct by any class of Revenue Officers. \r\n18. Retention of powers by Revenue Officers on transfer .– When a Revenue \r\nOfficer of any class who has, under the provisions of this Act, any powers to be \r\nexercised in any local area, is transferred from that local area to another as a \r\nRevenue Officer of the same or a higher class, he shall continue to exercise those \r\npowers in that other local area unless Government or the Board of Revenue, as the \r\ncase may be, otherwise directs or has directed. \r\nCHAPTER IV \r\nProcedure of Revenue Officers \r\n19. Subordination of Revenue Officers .– In all official acts and proceedings, a \r\nRevenue Officer shall, in the absence of any express provision of law to the \r\ncontrary, be subject as to th e place, time and manner of performing his functions, to \r\nthe direction and control of the officer to whom he is subordinate. \r\n20. Powers to make rules as to procedure .– (1) The Board of Revenue may, \r\nwith the previous approval of Government, make rules, not inconsistent with this Act, \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 11(1). \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 11(1). \r\nfor regulating the procedure of Revenue Officers in cases in which a procedure has \r\nnot been provided for by this Act. \r\n (2) The rules may provide, among other matters, for the mode of enforcing \r\norders of ejectment under this Act from, and delivery of possession of, immovable \r\nproperty, and rules providing for those matters may confer on any Revenue Officer \r\nall or any of the powers in regard to contempts, resistance, and the like, which a Civil \r\nCourt may exercise in the execution of a decree whereby it has adjudged ejectment \r\nfrom, or delivery of possession of such property. \r\n (3) Subject to the rules made under this section, a Revenue Officer may \r\nrefer any case which he is empowered to dispose of under this Act to another \r\nRevenue Officer subordinate to him for investigation and report, and may decide the \r\ncase upon such report after giving the parties concerned an opportunity of being \r\nheard. \r\n21. Persons by whom appearance and applications may be made before \r\nand to Revenue Officers .– (1) Appearance before a Revenue Officer, and \r\napplications to, and acts to be done before him, under this Act may be made or \r\ndone– \r\n(a) by the parties themselves; or \r\n(b) by their authorised agents or legal practitioners \r\n1\r\n[; or] \r\n2\r\n[(c) by electronic or digital means in case of appearance only:] \r\n Provided that the employment of an authorised agent or legal practitioner \r\nshall not excuse the personal attendance of a party to any case in which personal \r\nattendance is specially required by an order of the Revenue Officer. \r\n (2) The fees of a legal practitioner shall not be allowed as costs in any \r\nproceedings before a Revenue Officer under this Act unless that officer considers, \r\nfor reasons to be recorded by him in writing, that the fees should be allowed. \r\n22. Powers of Re venue Officers to summon persons to give evidence and \r\nproduce documents .– (1) A Revenue Officer may summon any person whose \r\nattendance he considers necessary for the purpose of any business before him as a \r\nRevenue Officer. \r\n (2) A person so summoned shall be bound to appear at the time and place \r\nmentioned in the summons in person \r\n3\r\n[or by electronic or digital means ] or, if the \r\nsummons so allows, by his authorized agent or a legal practitioner: \r\n Provided that the exemptions under sections 132 and 133 of the C ode of Civil \r\nProcedure, 1908 (Act V of 1908), shall be applicable to requisitions for attendance \r\nunder this section. \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 6. \r\n2Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 6. \r\n3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 7. \r\n (3) The person attending in obedience to the summons shall be bound to \r\nstate the truth upon any matter respecting which he is examined or makes \r\nstatements, and to produce such documents and other things relating to any such \r\nmatter as the Revenue Officer may require. \r\n23. Summons to be in writing, signed and sealed .– Every summons shall be \r\nin writing, in duplicate, and shall state the purpose for which it is issued, and shall be \r\nsigned by the Revenue Officer issuing it, and if he has a seal, shall also bear his \r\nseal. \r\n24. Mode of service of summons .– (1) A summons issued by a Revenue \r\nOfficer shall, if practicable, be served ( a) personally on the person to whom it is \r\naddressed or, failing him, (b) on his authorized agent or (c) \r\n1\r\n[an adult] member of his \r\nfamily usually residing with him. \r\n (2) If service cannot be effected in the manner provided in sub -section (1) \r\nor if acceptance of service is refu sed, the summons may be served by affixing a \r\ncopy thereof at the usual or last known place of residence of the person to whom it is \r\naddressed \r\n2\r\n[.] \r\n3\r\n[(a) * * * * * * * * * * * * * *] \r\n4\r\n[(b) * * * * * * * * * * * * * *] \r\n (3) If the summons relates to a case in which persons having the same \r\ninterest are so numerous that personal service on all of them is not reasonably \r\npracticable, it may, if the Revenue Officer so directs, be served by delivery of a copy \r\nthereof to such of those persons as the Revenue Officer nominates in this behalf, \r\nand by proclamation of the contents thereof for the information of the other persons \r\ninterested. \r\n \r\n5\r\n[(4) A su mmons shall be simultaneously served under this section, on \r\nthe persons named therein, through registered post and electronic or digital \r\nmeans.] \r\n \r\n6\r\n[(5) When a summons is forwarded under subsection (4), the Revenue \r\nOfficer may presume that the summons have validly been served at the time when \r\nthe letter would be delivered in the ordinary course of post and, in case of service \r\n \r\n1Substituted for the words “an adult male” by the Punjab Land Revenue (Amendment) Act 2015 (IX of 2015), pu blished in the \r\nPunjab Gazette (Extraordinary), dated March 18, 2015, pp. 3435-3436, s. 2(i). \r\n2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 8 (a). \r\n3Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 8 (a). \r\n4Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 8 (a). \r\n5Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 8 (b). \r\n6Substituted by the Punjab Land Revenue (Amendment) Act 2015 (IX of 2015), published in the Punjab Gazette \r\n(Extraordinary), dated March 18, 2015, pp. 3435-3436, s. 2 (iii). \r\nthrough \r\n1\r\n[electronic or digital means and electronic message,] e-mail and short \r\nmessage service, upon receipt of \r\n2\r\n[confirmation] of such delivery.] \r\n25. Mode of service of notice, order or proclamation, or copy thereof .– (1) A \r\nnotice, order or proclamation, or a copy of any such document, issued by a Revenue \r\nOfficer for service on any person, shall be served in the manner provided in sect ion \r\n24 for the service of a summons. \r\n (2) No such notice, order or proclamation or copy thereof, shall be \r\ndeemed void on account of any error in the name or designation of any person \r\nreferred to therein, unless such error has occasioned substantial injustice. \r\n3\r\n[26. Mode of making proclamation .– When a proclamation is issued by a \r\nRevenue Officer, it shall be made by an electronic or digital means or any \r\ncustomary method, or any other method as may be prescribed .] \r\n27. Inquiries under the Act to be deemed judi cial proceedings .– (1) Every \r\ninquiry under this Act shall be deemed to be a “judicial proceeding” within the \r\nmeaning of sections 193, 219 and 228 of the Pakistan Penal Code, 1860 (Act XLV of \r\n1860), and the Revenue Officer holding an inquiry shall be deemed to be a Court for \r\nthe purposes of such inquiry. \r\n (2) Every hearing and decision in such inquiry shall be in public, and the \r\nparties or their authorised agents shall have due notice to attend. \r\n28. Language of Revenue Offices .– Government may, by notificati on, declare \r\nwhat shall, for the purposes of this Act, be deemed to be the language in ordinary \r\nuse in any specified part of the Province. \r\n29. Arrest of defaulter to be made upon warrant .– Whenever it is provided by \r\nthis Act that a defaulter may be arrested , such arrest shall be made upon a warrant \r\nissued by the Revenue Officer competent to direct such person‟s arrest. \r\n30. Power of Revenue Officers to enter upon any lands or premises for \r\npurpose of measurements, etc .– It shall be lawful for any Revenue Offic er, and \r\nany person acting, under the orders of a Revenue Officer, at any time to enter, when \r\nnecessary for the purpose of measurement, demarcation, fixation or inspection of \r\nboundaries or boundary marks, classification of soil, or assessment, or for any ot her \r\npurpose connected with the lawful exercise of his office under the provisions of this \r\nAct, or any other law for the time being in force relating to land -revenue, upon any \r\nlands or premises, whether belonging to Government or to private individuals: \r\n Provided that no premises used as human dwelling shall be entered upon \r\nexcept with the consent of the occupier thereof, or without serving on the occupier a \r\nnotice of not less than seven days in the prescribed form: \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), publi shed in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 8(c). \r\n2Substituted for the word “conformation” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in \r\nthe Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 3. \r\n3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s.9. \r\n Provided further that due regard shall al ways be paid to the social and \r\nreligious prejudices of the occupiers. \r\n31. Place of sittings .– (1) A Revenue Officer, other than an Assistant Collector \r\nof the first grade, may exercise his powers under this Act at any place within the \r\nlimits of his jurisdiction. \r\n (2) An Assistant Collector of the first grade may exercise his powers at \r\nany place within the district in which he is employed. \r\n32. Proceedings held on holidays .– Any proceedings held before a Revenue \r\nOfficer under this Act on a day notified as a ho liday, shall not be invalid by reason of \r\nsuch proceedings having been held on that day. \r\n33. Seals.– Government may from time to time, by notification, prescribe what \r\nRevenue Officers shall use a seal, and what size and description of seal shall be \r\nused by each of such Officers. \r\n34. Costs.– A Revenue Officer may give and apportion the costs of any \r\nproceedings under this Act in any manner he thinks fit: \r\n Provided that if he orders that the cost of any such proceedings shall not \r\nfollow the event, he shall record his reasons for the order. \r\n35. Penalty.– If a person required by summons, notice, order or proclamation \r\nproceeding from a Revenue Officer \r\n1\r\n[or Revenue Court] to attend at a certain time \r\nand place within the limits of the estate in which he ordinarily re sides or in which he \r\nholds or cultivates land, fails to comply with the requisition, he shall be liable at the \r\ndiscretion of the Revenue Officer 2[or Revenue Court] to a fine which may extend to \r\n3\r\n[\r\n4\r\n[ten thousand]] rupees. \r\nCHAPTER V \r\nVillage Officers \r\n36. Rules regulating appointments etc., of Village Officers .– The Board of \r\nRevenue may, with the previous approval of Government, make rules to regulate the \r\nappointment, duties, emoluments, punishment, suspension and removal of Village \r\nOfficers. \r\n37. Village Officers’ cess.– (1) Government may, by notification, impose on all \r\nor any of the estates in the Province, a cess to be called the Village Officers‟ cess, at \r\nsuch rate or rates, not exceeding five per centum of the land -revenue, as it may \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 10(a). \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 10(a). \r\n3Substituted for the words \"five hundred\" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the \r\nPunjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 10(b). \r\n4Substituted for the words \"fifty\" by the Punjab Land Revenue (Am endment) Act, 1997 (V of 1997), published in the Punjab \r\nGazette (Extraordinary), dated June 18, 1997, pp. 863-864, s. 2. \r\n \r\nthink fit, for remuner ating Village Officers, other than those who are Government \r\nservants. \r\n (2) The Board of Revenue may, with the previous approval of \r\nGovernment, make rules for the collection, control and distribution of the Village \r\nOfficers‟ cess. \r\n38. Restrictions on attach ment or assignment of remuneration of Village \r\nOfficers.– (1) The remuneration of a Village Officer mentioned under sub-section (1) \r\nof section 37 shall not be liable to attachment in execution of a decree or order of a \r\nCivil or Revenue Court. \r\n (2) An assignment of, or charge on, or an agreement to assign or charge, \r\nany such remuneration shall be void unless it is authorised by rules made by the \r\nBoard of Revenue in this behalf. \r\nCHAPTER VI \r\nRecords \r\nRecords-of-Rights and Periodical Records \r\n39. Records-of-rights and documents included therein .– (1) Save as \r\notherwise provided by this Chapter, there shall be a record-of-rights for each estate. \r\n (2) The record -of-rights for an estate shall include the following \r\ndocuments, namely:– \r\n(a) statements showing, so far as may be practicable,– \r\n(i) the persons who are land-owners, tenants or who are entitled to \r\nreceive any of the rents, profits or produce of the estate or to \r\noccupy land therein; \r\n(ii) the nature and extent of the interests of those persons, and the \r\nconditions and liabilities attaching thereto; and \r\n(iii) the rent, land -revenue, rates, cesses or other payments, due \r\nfrom and to each of those persons and to Government; \r\n(b) a statement of customs respecting rights and liabilities in the estate; \r\n(c) a map of the estate; and \r\n(d) such other docume nts as the Board of Revenue may \r\n1\r\n[* * * * * *] \r\nprescribe. \r\n40. Making of special revision of record -of-rights.– \r\n2\r\n[(1) When it appears to \r\nthe Board of Revenue that a record -of-rights for an estate including built up area of \r\nan estate or a part thereof does not exist, or that the existing record -of-rights for \r\nan estate including built up area of an estate or a part thereof requires special \r\nrevision, the Board of Revenue may, by notification, direct that a record -of-rights \r\nfor any such area be made, or that the record -of-rights be specially revised, as the \r\ncase may be, through the Punjab Land Records Authority, or any other revenue \r\n \r\n1Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 11. \r\n2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 12(a). \r\nagency, which shall include the documents provided under sub -section (2) of \r\nsection 39.] \r\n (2) A notifica tion under sub -section (1) may direct that record -of-rights \r\nshall be made or specially revised for all or any of the estates in any local area. \r\n1\r\n[(3) A record-of-rights, made or specially revised for an estate or a part \r\nthereof, including Shamlat Deh or Ab adi Deh, Laal Lakeer and other areas, under \r\nthis section shall be deemed to be the record -of-rights for that estate but shall not \r\naffect any presumption in favor of Government which has already arisen from \r\nany previous record-of-rights.] \r\n41. Periodical rec ords.– (1) The Collector shall cause to be prepared by the \r\nPatwari of each estate periodically, as the Board of Revenue may direct, an edition \r\nof any record-of-rights amended in accordance with the provisions of this Chapter. \r\n (2) Such edition of the record-of-rights shall be called the periodical record \r\nfor the estate, and shall comprise the statements mentioned in clause ( a) of sub -\r\nsection (2) of section 39, and such other documents, if any, as may be prescribed. \r\n (3) For the preparation of periodical rec ords, the Collector shall cause to \r\nbe maintained by the Patwari of each estate a register of mutations in the prescribed \r\nform, and other prescribed registers, if any. \r\n2\r\n[41-A. Preparation of computerized records .– (1) The Board of Revenue shall \r\ncause to be prepared, in computerized form, the latest edition of the periodical \r\nrecord of an estate and if no such record exists, the latest edition of the record -of-\r\nrights of the estate. \r\n (2) The Board of Revenue shall, by notification, specify a date for the \r\ncommencement of the operation of computerized edition of record -of-rights of an \r\nestate or a group of estates. \r\n (3) The Board of Revenue shall, by notification, prohibit preparation of \r\nperiodical record of an estate under section 41 from a specified date.] \r\n3\r\n[41-B. Computerized periodical records .– (1) The Collector shall cause to be \r\nprepared periodically, as the Board of Revenue may direct, a computerized edition \r\nof the record-of-rights amended in accordance with the provisions of this Chapter. \r\n (2) The computer ized edition of record -of-rights shall be called the \r\nperiodical record for an estate and shall comprise the statements mentioned in \r\nclause (a) of sub-section (2) of section 39. \r\n (3) The Collector shall cause to be maintained, in computerized form, \r\nrecord of mutations in an estate and other documents, as may be prescribed.] \r\n1\r\n[41-C. Development and maintenance of computerized systems .– (1) The \r\nBoard of Revenue shall cause to develop, establish and maintain computerized \r\n \r\n1Substituted by the Punja b Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 12(b). \r\n2Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Extr aordinary), \r\ndated March 29, 2007, pp. 4331-4334, s. 3. \r\n3Ibid., s. 4. \r\nsystems for management of records in the manner as may be prescribed, for the \r\npurpose of: \r\n(a) preservation, maintenance and management of records; \r\n(b) payments and collection of fees and charges through digital \r\nmeans; \r\n(c) application of modern technology in record management; and \r\n(d) digitization of processes, proceedings, records and orders of \r\nRevenue Officers and Revenue Courts. \r\n(2) For the purposes of subsection (1), Board of Revenue may engage \r\nthe Punjab Land Records Authority or any entity, authority or agency of the \r\nGovernment having specialization for development, operation and maintenance of \r\nsuch digitalized systems.] \r\nProcedure for Making Records \r\n42. Making of that part of periodical records which relates to land -owners.– \r\n2\r\n[(1) Subject to other provisions of this Chapter, a person acquiring by \r\ninheritance or letter of administration under any law for the time being in force or \r\nany applicable mode as mentioned under clauses (ix) and (x) of sub -section (2) of \r\nsection 17 of the Registration Act, 1908 (XVI of 1908) or through any other mode \r\nas may be notified by the Board of Revenue, any right in an estate as a land -\r\nowner shall forthwith report his acquisition of such right to the Patwari of the estate, \r\nwho shall: \r\n(a) record such report in the Roznamacha to be maintained in the \r\nprescribed manner; and \r\n(b) furnish a copy of the report so recorded, free of cost, to t he person \r\nmaking the report.] \r\n3\r\n[\r\n4\r\n[(1-A) * * * * * * * * * \r\n(1-B) * * * * * * * * * \r\n(1-C) * * * * * * * * * ]] \r\n (2) If the person acquiring the right is a mino r, or is otherwise unable to \r\nreport, his guardian or other person having charge of his property shall make the \r\nreport to the \r\n5\r\n[Patwari \r\n6\r\n[**]]. \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s.13. \r\n2Substituted by the Pun jab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 14(a). \r\n3Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Ex traordinary), \r\ndated March 29, 2007, pp. 4331-4334, s. 5(b). \r\n4Omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 4(a). \r\n5Substituted for the word “P atwari” by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab \r\nGazette (Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 5(c). \r\n6Omitted the words “or the Service Centre Official” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), \r\npublished in the Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 4(b). \r\n (3) The Patwari shall enter in his register of mutations every report made \r\nto him under sub -section (1) or sub -section (2), and shall also make an entry in the \r\nRoznamcha and in the register of mutations respecting the acquisition of any such \r\nright as aforesaid which he has reason to believe to have taken place, and of which \r\nreport should have been made to him under either of those sub-sections and has not \r\nbeen so made. \r\n (4) The report made to the Patwari under sub -section (1) or sub -section \r\n(2) or recorded by him under sub -section (3) shall be displayed in such manner as \r\nmay be prescribed. \r\n \r\n1\r\n[(5) If the Patwari fails to record or display a report made to him under sub -\r\nsection (1) or sub -section (2), the person making the report may make the report, in \r\nwriting, to the Re venue Officer concerned and the Revenue Officer shall thereupon \r\ncause such report to be entered in the register of mutations. \r\n (6) A Revenue Officer shall, from time to time, inquire into the correctness \r\nof all entries in the register of mutations and into all such acquisitions coming to his \r\nknowledge under this section or transfer of right through regis tered document or \r\nunder court decree and in each case make such order as he thinks fit with respect to \r\nany entry in the periodical record of the right acquired or transferred. \r\n(7) A person transferring a right through sale, mortgage, gift, or otherwise, \r\nin an estate as a land -owner, or a tenant acquiring a right for a period of one year, \r\nhe shall forthwith report such transfer or acquisition of right to the Registering \r\nAuthority under the Registration Act, 1908 (XVI of 1908). \r\n(7-a) The Registering Authority shall, in the prescribed manner or by making \r\na report of the transfer of right to the official of the Arazi Record Center designated \r\nunder the Punjab Land Records Authority Act 2017 (VI of 2017) cause the entry of \r\nmutation.] \r\n (8) An inquiry or order \r\n2\r\n[through the computerized land records system], an \r\norder under sub-section (6) shall be made in the common assembly in the estate to \r\nwhich the mutation, which is the subject matter of the inquiry, relates. \r\n (9) Where a Revenue Officer makes an order under s ub-section (6) in \r\nregard to the acquisition of any right, an entry shall be made in the periodical record \r\nby the insertion therein of a description of the right acquired and by the omission \r\nfrom such record of any entry in any record previously prepared, w hich, by reason of \r\nthe acquisition, has ceased to be correct. \r\n (10) If within three months of the making of a report of the acquisition of a \r\nright under sub -section (1) or sub -section (2), or the recording by the Patwari of an \r\nentry in the Roznamcha under sub-section (3) respecting the acquisition of any right, \r\nno order is made by the Revenue Officer under sub -section (6), he shall report the \r\ncause of delay to the Collector in the prescribed manner. \r\n \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 14(b). \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 14(c). \r\n (11) The Revenue Officer shall, in the prescribed manner , send or cause to \r\nbe sent, the gist of an order made by him under sub-section (6), to the person whose \r\nright is acquired \r\n1\r\n[* * * * * * * * * *]. \r\n2\r\n[(12) A transfer of property, executed earlier through a registered \r\ndocument, shall take precedence over the latter for the purpose of recording of \r\nmutation and delivery of possession under this section. \r\n(13) The registered document for transfer of possession of land or \r\nimmovable property held in joint ownership, shall specify a reference to a \r\nGovernment land re cord map or survey with the area and measurements of \r\nboundaries and other description thereof sufficient to identify such land or \r\nimmovable property .] \r\n3\r\n[\r\n4\r\n[\r\n5\r\n[42-A. Report of acquisition of rights .– (1) With effect from the date notified \r\nunder subsection (2) of section 41 -A, a person acquiring a right in an estate by \r\ninheritance or letter of administration under any law for the time being in force or \r\nany applicable mode as mentioned under clauses (ix) and (x) of sub -section (2) \r\nof section 17 of the Registrati on Act, 1908 (XVI of 1908) or through any other \r\nmode as may be notified by the Board of Revenue, shall forthwith report the \r\nacquisition of such right to the official of the Arazi Record Centre designated \r\nunder the Punjab Land Records Authority Act 2017 (VI of 2017). \r\n(2) If the person acquiring the right is a minor or is otherwise unable \r\nto report, his guardian or the person having charge of his property shall make \r\nsuch report to the official of the Arazi Record Centre designated under the \r\nPunjab Land Records Authority Act 2017 (VI of 2017).] \r\n \r\n6\r\n[(3) Subject to subsection (4), the Arazi Record Centre shall take further \r\nnecessary action on the report made under subsection (1) and subsection (2) in the \r\nmanner as may be prescribed under the Punjab Land Rec ords Authority Act 2017 \r\n(VI of 2017).] \r\n \r\n7\r\n[(4) Until rules are made under the Punjab Land Records Authority Act \r\n2017 (VI of 2017), the procedure provided in the rules made under this Act shall be \r\nfollowed.] \r\n \r\n8\r\n[(5) * * * * * * * * * \r\n \r\n1Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 14(d). \r\n2Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 14(e). \r\n3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 15. \r\n4Substituted by the Punjab Land Revenue (Amendment) Act 2010 (V III of 2010), published in the Punjab Gazette \r\n(Extraordinary), dated July 20, 2010, pp. 195-196, s. 2 , which had been inserted by the Punjab Land Revenue (Amendment) \r\nAct 2007 (II of 2007) w.e.f. 29.3.2007, s. 6; published in the Punjab Gazette (Extraordinary), pp. 4331-4334. \r\n5Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 5(a). \r\n6Substituted by the Act ibid., s. 5(c). \r\n7Ibid., s. 5(d). \r\n8Omitted by the Act ibid., s. 5(e). \r\n (6) * * * * * * * * * \r\n (7) * * * * * * * * * \r\n (8) * * * * * * * * * ]] \r\n43. Making of that part of periodical record which relates to other persons .– \r\n1\r\n[(1)] The acquisition of any interest in land other than a right referred to in sub -\r\nsection (1) of section 42 shall– \r\n(a) if it is undisputed, be recorded by the Patwari in the prescribed \r\nmanner; and \r\n(b) if it is disputed, be entered by the Patwari in the register of mutations \r\nand dealt with in the manner provided for in sub -sections (6) to (11) of \r\nthat section. \r\n \r\n2\r\n[(2) If a person acquires an interest in land other than a right referred to in \r\nsub-section (1) of section 42-A,– \r\n(a) the Patwari shall record the intere st and send the record to the \r\n3\r\n[Arazi \r\nRecord Centre] in the prescribed manner; and \r\n(b) the \r\n4\r\n[Arazi Record Centre] shall enter the record in the computerized \r\nland records in the manner, as may be prescribed.] \r\n44. Determination of disputes.– \r\n5\r\n[(1) If during the making, revision or preparation \r\nof any record, or in the course of any inquiry under this Chapter, a disput e arises as \r\nto any matter of which an entry is to be made in a record, in a register of mutations \r\nor related to possession, a Revenue Officer, not below the rank of Collector of the \r\nSub-Division, may on his own motion, or on the application of any party in terested, \r\nbut subject to the provisions of section 45, after hearing all concerned and after \r\nsuch inquiry as he thinks fit, determine the entry to be made as to that matter and \r\nrecord his reasons therefor.] \r\n \r\n (2) If in any such dispute, the Revenue Officer is unable to satisfy himself \r\nas to which of the parties thereto is in possession of any property to which the \r\ndispute relates, he shall– \r\n(a) if he be not below the rank of Assistant Collector of the first grade, \r\nascertain, after an inquiry in which an opp ortunity shall be given to all \r\nthe parties to the dispute of being heard and adducing evidence in \r\nsupport of their claims, who is the person best entitled to the property, \r\nand shall by written order direct that the person be put in possession \r\nthereof, and that entry in accordance with that order be made in the \r\nrecord or register; and \r\n \r\n1Re-numbered by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette \r\n(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 7(a). \r\n2Inserted by the Act ibid., s. 7(b). \r\n3Substituted for th e words “Service Centre Official” by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), \r\npublished in the Punjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 6. \r\n4Ibid. \r\n5Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 16. \r\n(b) if he be below the rank of Assistant Collector of the first grade, report \r\nthe matter to the Assistant Collector of the first grade, who shall \r\nthereupon proceed in the manner provided in clause (a). \r\n (3) A direction under sub -section (2) shall be subject to any decree or \r\norder which may be subsequently passed by any Court of competent jurisdiction. \r\n1\r\n[45. Restriction on variations of entries in records .– Entries in a record -of-\r\nrights or in a periodical record, except entries made in periodical records with \r\nrespect to undisputed acquisition of interest under section 43, shall not be varied in \r\nsubsequent records otherwise than by– \r\n(a) making entries in accordance with facts prove d or admitted to have \r\noccurred; \r\n(b) making such entries as are agreed to by all the parties interested \r\ntherein or are supported by a decree or order binding on those parties; \r\nand \r\n(c) making new maps where it is necessary to make them.] \r\n2\r\n[46. Mutation fees.– \r\n3\r\n[(1) Subject to subsection (2) and subsection (4), the Board \r\nof Revenue may fix the scale of fees for an entry in any record or register under this \r\nChapter and also for provision of a copy of any such entries.] \r\n (2) Where the scale of mutation fee is fi xed at a certain percentage of the \r\nconsideration of value of land, the consideration or value of the land shall be \r\ncalculated according to the valuation table notified by the District Collector in respect \r\nof the land situated in the locality under the Stamp Act 1899 (II of 1899). \r\n (3) A fee in respect of any entry shall be payable by the person in whose \r\nfavour the entry is made.] \r\n4\r\n[\r\n5\r\n[(4) * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ]] \r\n47. Obligation to furnish infor mation necessary for the preparation of \r\nrecords.– (1) Any person whose rights, interests or liabilities are required to be, or \r\nhave been, entered in any record or register under this Chapter, shall be bound, on \r\nthe requisition of any Revenue Officer or Patwari engaged in compiling or revising \r\nthe record or register, to furnish or produce for his inspection, all such information or \r\ndocuments needed for the correct compilation or revision thereof as may be within \r\nhis knowledge or in his possession or power. \r\n (2) The Revenue Officer or Patwari to whom any information is furnished \r\nor before whom any document is produced in accordance with a requisition under \r\n \r\n1Substituted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette \r\n(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 8. \r\n2Substituted by the Punjab Finance Act 2010 (VI of 2010) w.e.f. 1.7.2010, s. 3; published in the Punjab Gazette (Extraordinary), \r\ndated June 28, 2010, pp. 3145-3150. \r\n3Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII o f 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 7. \r\n4Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 17. \r\n5Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 7 (b). \r\nsub-section (1) shall give a written acknowledgement thereof to the person \r\nfurnishing or producing the sa me, and shall endorse on any such document a note \r\nover his signature, stating the fact of its production and the date thereof. \r\n1\r\n[48. Penalty.– (1) Subject to sub -section (2), a person who neglects to make, \r\nwithin three months from the date of his acquisition of a right referred to in section 42 \r\nor section 42-A, the report required to be made or who fails to furnish the information \r\nor produce the documents required under section 47, shall be liable, at the discretion \r\nof the Collector, to a fine not exceeding five hundred rupees. \r\n \r\n2\r\n[(2) * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *] \r\nRights of Government and presumptions with respect thereto and to other matters \r\n49. Rights of Government in mines and minerals .– Notwithstanding anything \r\nto the contrary in any other law, or in any order or decree of Court or other authority, \r\nor in any rule of custom or usage, or in any contract, instrument, deed or other \r\ndocument, all mines and minerals shall be and shall always be deemed to have \r\nbeen the property of Government, and Government shall have all powers necessary \r\nfor the proper enjoyment of its rights thereto. \r\nExplanation.– For the purposes of this section, “Government”, in relation to nuclear \r\nenergy, mineral oil and natural gas, shall m ean the \r\n3\r\n[Federal] Government, and in \r\nrelation to other mines and minerals, the Government of \r\n4\r\n[the Punjab]. \r\n50. Presumption as to ownership of forests, quarries and waste -lands.– (1) \r\nWhen in any record -of-rights completed on or before the eighteenth day o f \r\nNovember, 1871, in territories where the Punjab Land Revenue Act, 1887 (Punjab \r\nAct XVII of 1887), was, with or without modifications, in force immediately before the \r\ncommencement of this Act, \r\n5\r\n[***] it is not expressly provided that any forest or \r\nquarry, or any unclaimed, unoccupied, deserted or waste -land or any spontaneous \r\nproduce or other accessory interest in land belongs to the land -owners, it shall be \r\npresumed to belong to Government. \r\n (2) When in any record -of-rights completed after the eighteenth day of \r\nNovember, 1871, or the seventeenth day of July, 1879, as the case may be, it is not \r\nexpressly provided that any forest or quarry, or any such land, produce or interest as \r\naforesaid, belongs to Government, it shall be presumed to belong to the land-owners \r\nconcerned. \r\n \r\n1Substituted by the Punjab Land Revenue (Amendment) Act 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), \r\ndated March 29, 2007, pp. 4331-4334, s. 9. \r\n2Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 18. \r\n3Substituted for the word “Cenral” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), published in the \r\nPunjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2(1) read with Schedule, Part III, Entry \r\nNo. 90. \r\n4Substituted for the words “West Pakistan” by the Order ibid. \r\n5Deleted the words, commas and brackets “or completed on or before the seventeenth day of July, 1879, in territories where \r\nthe Bombay Land Revenue Code, 1879 (Bombay Act V of 1879), or the Si nd Land Revenue Code, 1879 (Sind Act V of 1879), \r\nwas so in force” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), published in the Punjab Gazette \r\n(Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2(1) read with Schedule, Part III, Entry No. 90. \r\n (3) The presumption created by sub -section (1) may be rebutted by \r\nshowing– \r\n(a) from the record or report made by the assessing officer at the time of \r\nassessment, or \r\n(b) if the record or report is silent, then from a comparison between the \r\nassessment of villages in which there existed, and the assessment of \r\nvillages of similar character in which there did not exist, any forest or \r\nquarry, or any such land, produce or interest, that the forest, quarry, \r\nland, produce or interest was taken into account in the assessment of \r\nthe land-revenue. \r\n (4) Until the presumption is so rebutted, the forest, quarry, land, produce, \r\nor interest shall be held to belong to Government. \r\n51. Compensation for infringement of rights of third parties in exercise of a \r\nright of Government .– (1) Whenever, in the exercise of any right of Government \r\nreferred to in sections 49 and 50, the rights of any person are infringed by the \r\noccupation or disturbance of the surface of any land, Government shall pay, or \r\ncause to be paid, to that person compensation for the infringement. \r\n (2) The compensation shall be determined, as nearly as may be, in \r\naccordance with the provisions of the Land Acquisition Act, 1894 (Act I of 1894). \r\n52. Presumption in favour of entries in records -of-rights and periodical \r\nrecords.– An entry made in a record -of-rights in accordance with the law for the \r\ntime being in force, or in a periodical record in accordance with the provisions of this \r\nChapter and the rules made thereunder, shall be presumed to be true un til the \r\ncontrary is proved or a new entry is lawfully substituted therefor. \r\n53. Suit for declaratory decrees by persons aggrieved by an entry in a \r\nrecord.– If any person considers himself aggrieved by an entry in a record -of-rights \r\nor in a periodical record as to any right of which he is in possession, he may institute \r\na suit for a declaration of his right under Chapter VI of the Specific R elief Act, 1877 \r\n(Act I of 1877) \r\n1\r\n[:] \r\n \r\n2\r\n[Provided that correction of an entry in the record -of-rights or \r\nperiodical record, other than declaration of right, shall be pursued before the \r\nRevenue Officer.] \r\nSupplemental Provisions \r\n54. Records-of-rights and periodical records for groups of estates .– The \r\nBoard of Revenue may, by notification, direct that a rec ord-of-rights shall be made \r\nfor any group of neighbouring estates instead of separately for each of such estates , \r\nand thereupon the provisions of this Chapter with respect to a record -of-rights and a \r\nperiodical record for an estate shall , so far as they can be made applicable, apply to \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 19. \r\n2Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 19. \r\nthe record -of-rights and the periodical record for such group of estates as if the \r\ngroup were an estate. \r\n1\r\n[54-A. Power to call for information .– (1) The Board of Revenue may by \r\nnotification require a land owner or a class of land owners to furnish such \r\ninformation as to the extent of his or their ownership of land, whether such land is \r\nsituated wholly within the Province or partly within the Province and partly outside \r\nthe Province, in such form and manner, within such time an d to such person or \r\nauthority as may be specified in the notification. \r\n (2) Whoever fails, without reasonable cause, to furnish the information \r\nrequired under sub -section (1) or furnishes information which he knows, or has \r\nreason to believe to be false or omits to give any information material for the \r\npurpose for which it is required, shall be punished with simple imprisonment for a \r\nterm which may extend to two years, or with fine, or with both. \r\n (3) No court shall take cognizance of an offence punishable under this \r\nsection, except on a complaint in writing by a Revenue Officer especially or \r\ngenerally empowered in this behalf by the Board of Revenue.] \r\n55. Powers to make rules respecting records and other matters connected \r\ntherewith.– The Board of Revenue m ay, with the previous approval of Government, \r\nmake rules– \r\n(a) prescribing the language in which records and registers under this \r\nChapter are to be made; \r\n(b) prescribing the form of those records and registers, and the manner in \r\nwhich they are to be prepared, signed and attested; \r\n(c) for the survey of land so far as may be necessary for the preparation \r\nand correction of those records and registers; \r\n(d) for the conduct of inquiries by Revenue Officers under this Chapter; \r\n2\r\n[and] \r\n3\r\n[*] \r\n(e) generally for the guid ance of Revenue Officers and Village Officers in \r\nmatters pertaining to records and registers mentioned or referred to in \r\nthis Chapter \r\n4\r\n[\r\n5\r\n[.]] \r\n6\r\n[\r\n7\r\n[(f) * * * * * * * * * ]] \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp. 521-526, s. 3. \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 9(a). \r\n3Omitted the word “and” by the Punjab Land Revenue (Amendment) Act, 200 7 (II of 2007), published in the Punjab Gazette \r\n(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 10(a). \r\n4Substituted for full-stop by the Act ibid., s. 10(b). \r\n5Substituted for the expression “; and” by the Punjab Land Revenue (Amendment) Act 2018 ( XXVIII of 2018), published in the \r\nPunjab Gazette (Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 9(b). \r\n6Inserted by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), \r\ndated March 29, 2007, pp. 4331-4334, s. 10(c). \r\n7Omitted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171-8173, s. 9(c). \r\nCHAPTER VII \r\nAssessment \r\n56. Assessment of land revenue .– (1) All land, to whatever pu rpose applied \r\nand wherever situate, is liable to the payment of land -revenue to Government, \r\nexcept– \r\n(a) such land as has been wholly exempted from that liability by special \r\ncontract with Government, or by the provisions of any law for the time \r\nbeing in force; \r\n(b) such land as is included in village site; \r\n(c) such land as is included in Cantonment limits; \r\n(d) land on which property tax under the \r\n1\r\n[Punjab Urban Immovable \r\nProperty Tax Act, 1958] (W.P. Act V of 1958), is payable; \r\n(e) waste and barren land not u nder cultivation for a continuous period of \r\nnot less than six years immediately before the date of notification of \r\ngeneral assessment or re -assessment under section 59; provided that \r\nwhere any waste and barren land is brought under cultivation at any \r\ntime after the date of such notification , such land shall not be liable to \r\nthe payment of land-revenue for a period of six years from the date it is \r\nso brought under cultivation. \r\n (2) Land-revenue shall be assessed in cash. \r\n (3) Land-revenue may be assessed– \r\n(a) as a fixed annual charge, payable in lump sum or by instalments; or \r\n(b) in the form of prescribed rates, per acre or other unit of area applicable \r\nto the area recorded as sown, matured or cultivated during any harvest \r\nor during any year: \r\n Provided that land-revenue shall not be assessed in the form of sliding scales \r\nvarying annually according to the market price of any agricultural produce prevailing \r\nduring a specified period of the year. \r\n2\r\n[\r\n3\r\n[56-A. Exemption of land revenue .– \r\n4\r\n[Notwithstanding anything to the contrary \r\ncontained in this Act, no land owner, from Rabi 1982 -83, shall be liable to pay land \r\nrevenue or any rate or cess chargeable under the provisions of this Act, if he owns– \r\n \r\n1Substituted for the words “West Pakistan Urban Immovable Property Tax Act” by the Punjab Laws (Adaptation) Order, 1970 (1 \r\nof 1974) (w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, \r\nArticle 2(1) read with Schedule, Part III, Entry No. 90. \r\n2Inserted by the P unjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp. 521-526, s. 4. \r\nSubstituted by the Punjab Land Revenue (Amendment) Ordinance, 1983 (XII of 1983), w.e.f. 2.7.1983, s. 2; publishe d in the \r\nPunjab Gazette (Extraordinary), pp. 346 -C-346-E, which were earlier substituted by the Punjab Land Revenue (Amendment) \r\nOrdinance, 1978 (V of 1978), w.e.f. 9.3.1978, s. 3; published in the Punjab Gazette (Extraordinary), pp. 193 -195, which were \r\nearlier \r\n3Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1978 (V of 1978), published in the Punjab Gazette \r\n(Extraordinary), dated March 9, 1978, pp. 193-195, s. 3. \r\n4Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1983 (XII of 1978) , published in the Punjab Gazette \r\n(Extraordinary), dated July 2, 1983, pp. 346-C-346-E, s. 2(1). \r\n(a) irrigated land not exceeding 2½ acres; \r\n(b) unirrigated land not exceeding 5 acres; \r\n(c) irrigated and unirrigated land the aggregate area of which does not \r\nexceed 2½ acres of irrigated land as determined under section 70B.]]] \r\n57. Basis of assessment .– (1) The assessment of land -revenue shall be based \r\non an estimate of the a verage money value of the gross produce of an estate or a \r\ngroup of estates, in which the land concerned is situated. \r\n (2) Such estimate shall be made in the prescribed manner. \r\n58. Limit of assessments .– If the land -revenue is assessed as a fixed annual \r\ncharge, the amount thereof, and if it is assessed in the form of prescribed rate, the \r\naverage amount which, according to an estimate in writing approved by Government \r\nor the Board of Revenue, as the case may be, will be leviable annually, shall not, in \r\nthe case of an assessment circle, exceed one -fourth of the estimated money -value \r\nof the net assets of such assessment circle. \r\nGeneral Assessments \r\n59. Notification of intended re -assessment and instructions as to principles \r\nof assessment.– (1) Assessments of land-revenue may be general or special. \r\n (2) A general assessment or re -assessment of the land -revenue of any \r\narea shall not be undertaken without the previous sanction of Government and \r\nnotification of that sanction. \r\n (3) In granting such sanction Government may give such instructions \r\nconsistent with the provisions of this Act and the rules made thereunder as it may \r\ndeem fit. \r\n60. Mode of determining assessment .– (1) A general assessment shall be \r\nmade by a Revenue Officer. \r\n (2) Before making such assessment the Revenue Officer shall report \r\nthrough the \r\n1\r\n[\r\n2\r\n[Commissioner]] for the sanction of the Board of Revenue his \r\nproposals with regard thereto. \r\n61. Announcement of assessment .– (1) After consideration of the proposals \r\nsubmitted by the Revenue Officer under the pr ovisions of section 60, the Board of \r\nRevenue shall pass such orders as it may deem fit, subject to the provisions of sub -\r\nsections (3) and (4), and on the receipt of such orders the Revenue Officer shall \r\nmake an order determining the assessment proper for e ach estate concerned and \r\nshall announce it in such manner as Government may by rules prescribe. \r\n (2) At the time of announcing the assessment the Revenue Officer shall \r\nalso declare the date from which it is to take effect, and, subject to the other \r\nprovisions of this Act, it shall take effect accordingly. \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n (3) Subject to the provisions of sub -section (4), the average rate of \r\nassessment imposed under the provisions of sub -section (1) on any assessment \r\ncircle forming part of any area in respect of which a not ification has been issued \r\nunder sub-section (2) of section 59 shall not exceed the rate of assessment imposed \r\nat the last previous assessment by more than one -fourth; provided that the rate of \r\nassessment imposed on any estate shall not exceed the rate of a ssessment of the \r\nlast previous assessment on the estate by more than one-half. \r\n (4) The provisions of sub -section (3) shall not be applicable in the case of \r\nland which has not been previously assessed to land -revenue or in which canal \r\nirrigation has been i ntroduced after the date of the orders passed under the \r\nprovisions of sub -section (1) at the last previous assessment, or in the case of an \r\narea which has been notified by Government to be an urban assessment circle, and \r\nfor the purpose of calculating the increase in the incidence of the land -revenue for \r\nthe purpose of sub-section (3), all such land shall be excluded from calculation: \r\n Provided that in the case of lands in which canal irrigation has been \r\nintroduced after the date specified in this sub -section, the average rate of \r\nassessment shall not, so far as may be, exceed the average rate of assessment of \r\nlands of similar kind imposed under sub-section (3). \r\n62. Application for reconsideration of assessment .– (1) Any land-owner may, \r\nwithin thirty days fro m the date of the announcement of the assessment, present a \r\npetition to the Revenue Officer for a reconsideration of the amount, form or \r\nconditions of the assessment. \r\n (2) The order passed by the Revenue Officer on the petition shall set forth \r\nhis reasons for granting or refusing it. \r\n63. Confirmation and duration of assessment .– (1) An assessment, the \r\nundertaking of which has been sanctioned under the provisions of section 59, shall \r\nnot be considered final until it has been confirmed by the Board of Revenue. \r\n (2) At any time before an assessment is so confirmed, the \r\n1\r\n[\r\n2\r\n[Commissioner]] or Board of Revenue may, subject to the provisions of sub-section \r\n(3), modify the assessment of any estate. \r\n (3) Before an enhancement is ordered under the provisions of sub -section \r\n(2), the \r\n3\r\n[\r\n4\r\n[Commissioner]] or the Board of Revenue, as the case may be, shall cause \r\nreasonable notice to be given to the land -owners by proclamation published in the \r\nmanner described in section 26, to show cause in a petition addressed to the \r\nRevenue Officer why the proposed enhancement should not be ordered, and the \r\nRevenue Officer shall enquire into any objections raised by any land -owner and \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive Dis trict Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\nsubmit such petition received by him with his report thereon to the \r\n1\r\n[\r\n2\r\n[Commissioner]] \r\nor the Board of Reve nue, who shall consider the petition and the report and shall \r\nalso hear the petitioner if the petitioner so desires. \r\n64. Duration of assessment.– (1) The Board of Revenue shall, when confirming \r\nan assessment under sub-section (1) of section 63, fix a perio d of time for which the \r\nassessment shall remain in force. \r\n (2) The period fixed under sub-section (1) shall be twenty-five years: \r\n Provided that a period not exceeding twenty -five years and not shorter than \r\nten years may be fixed for any area, specified by the Board of Revenue, in which \r\ncanal irrigation has been introduced after the date of the orders passed under the \r\nprovisions of sub -section (1) of section 61 at the last previous assessment or in \r\nwhich it has been proposed to introduce such irrigation during the period fixed. \r\n65. Assessment to remain in force till new assessment takes effect .– \r\nNotwithstanding the expiration of the period fixed for the continuance of an \r\nassessment under the last foregoing section, the assessment shall remain in force \r\ntill a new assessment takes effect. \r\n66. Refusal to be liable for assessment and consequences thereof .– (1) At \r\nany time within ninety days from the date of the announcement of an assessment, \r\nthe land -owner or, where there are more land -owners than one, any of the m who \r\nwould be individually or collectively liable for more than half the sum assessed, may \r\ngive notice to the Revenue Officer of refusal to be liable for the assessment. \r\n (2) When the Revenue Officer receives a notice under sub -section (1), the \r\nCollector may take possession of the estate and deal with it, as nearly as may be, as \r\nif the annulment of the assessment thereof had been ordered as a process for the \r\nrecovery of an arrear of land-revenue due thereon. \r\n (3) While the estate is in the possession of th e Collector, the land -owner \r\nor land -owners shall be entitled to receive from Government an allowance, to be \r\nfixed by the Board of Revenue, which shall not be less than fifty or more than \r\nseventy-five per cent of the net income realised by Government from the estate. \r\n67. Distribution of the assessment of an estate over the holdings comprised \r\ntherein.– (1) If the assessment announced under section 61 is in whole or in part a \r\nfixed assessment of an estate for a term of years, the Revenue Officer shall, before \r\nthe date on which the first instalment thereof becomes payable, make an order \r\ndistributing it over the several holdings comprised in the estate and make and \r\npublish a record of the distribution. \r\n (2) The Collector may for sufficient reasons make an order r evising that \r\nrecord at any time while the assessment continues to be in force, and publish the \r\nrecord so revised. \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n (3) If the assessment announced under section 61 is in the form of rates \r\nchargeable according to the results of each year or harvest, a Reven ue Officer shall \r\nfrom year to year or from harvest to harvest, as the conditions of the assessment \r\nmay require, make and publish, not later than one month before the first instalment \r\nof the land -revenue falls due, a record of the amount payable in respect of each \r\nholding. \r\n (4) Notwithstanding anything contained in this section, arid land (whether \r\ncultivated or not) in which well or tube -well irrigation facilities are provided by or on \r\nbehalf of the land -owner or the tenant shall, for a period not less than four years \r\nfrom the date such irrigation facilities are first provided in such land, not be liable to \r\npay land-revenue at a higher rate than was payable thereon before such irrigation \r\nfacilities were provided. \r\nExplanation.– For the purposes of this sub-section, only such land shall be deemed \r\nto be „arid land‟ in which canal irrigation has not been introduced. \r\n68. Application for amendment of the distribution of an assessment .– (1) \r\nAny person affected by a record under sub -section (1) or sub -section (3) of t he last \r\nforegoing section or by the revision of a record under sub -section (2) of that section, \r\nmay, within thirty days from the date of the publication of the record, present a \r\npetition to the Revenue Officer for a re-consideration of the record so far as it affects \r\nhim. \r\n (2) The order passed by the Revenue Officer on the petition shall set forth \r\nhis reasons for granting or refusing it. \r\n69. Appeals from orders under sections 62 and 68. – An appeal from an order \r\nunder the last foregoing section or section 62 shall lie to the \r\n1\r\n[\r\n2\r\n[Commissioner]] and \r\nfrom the appellate order of the \r\n3\r\n[\r\n4\r\n[Commissioner]], to the Board of Revenue. \r\nSpecial Assessment \r\n70. Special assessments .– (1) Notwithstanding the provisions of sections 64 \r\nand 65, special assessment may be made by R evenue Officers in the following \r\ncases, namely:– \r\n(a) when it is proposed to change the form of assessment; \r\n(b) when lands are sold, leased or granted by Government; \r\n(c) when the assessment of any land has been annulled or the land -owner \r\nhas refused to be l iable therefor, and the term for which the land was \r\nto be managed by the Collector or his agent or let in farm has expired; \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n(d) when assessments of land-revenue require revision in consequence of \r\nthe action of water or sand or of calamity of season or from any other \r\ncause; \r\n(e) when revenue due to the Government on account of pasture or other \r\nnatural products of land, or on account of mills, fisheries or natural \r\nproducts of water, or on account of other rights described in section 49 \r\nor section 50, has not been included in an assessment made under the \r\nforegoing provisions of this Chapter; \r\n(f) when waste and barren land becomes liable to the payment of land -\r\nrevenue. \r\n (2) The Board of Revenue may confirm any assessment made under this \r\nsection. \r\n (3) The foregoin g provisions of this Chapter with respect to general \r\nassessment shall, subject to such modifications thereof as the Board of Revenue \r\nmay prescribe by executive instructions issued under the provisions of section 73, \r\nregulate the procedure of Revenue Officers making special assessments. \r\n1\r\n[\r\n2\r\n[\r\n3\r\n[70-A. Notwithstanding anything to the contrary contained in this Act, from Rabi \r\n1982-83, every land -owner of the categories, mentioned below shall, in addition to \r\nthe land revenue assessed under the provisions of sectio ns 57 and 70, be liable to \r\npay land revenue at the enhanced rate mentioned against each category– \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp. 521-526, s. 5. \r\nSubstituted by the Punjab Land Revenue (Amendment) Ordinance, 1983 (XII of 1983), w.e.f. 2.7.1983, s. 2; published in the \r\nPunjab Gazette (Extraordinary), pp. 346 -C-346-E, which were earlier substituted by the Punjab Land Revenue (Amendment) \r\nOrdinance, 1978 (V of 1 978), w.e.f. 9.3.1978, s. 4; published in the Punjab Gazette (Extraordinary), pp. 193 -195, which were \r\nearlier inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), w.e.f. 10.11.1975, s. 5; published in the \r\nPunjab Gazette (Extraordinary), dated April 3, 1976, pp. 521-526. \r\n2Substituted by the Punjab Land Revenue (Amendment) Ordinance, 1978 (V of 1978), published in the Punjab Gazette \r\n(Extraordinary), dated March 9, 1978, pp. 193-195, s. 4. \r\n3Substituted by the Punjab Land Revenue (Amendment) O rdinance, 1983 (XII of 1978), published in the Punjab Gazette \r\n(Extraordinary), dated July 2, 1983, pp. 346-C-346-E, s. 2(2). \r\n \r\n \r\n \r\n \r\n(a) a land owner owning:– \r\n(i) irrigated land exceeding 2½ \r\nacres but not exceeding 12½ \r\nacres; or \r\n(ii) unirrigated land exceeding 5 \r\nacres but not e xceeding 25 \r\nacres; or \r\n(iii) irrigated land and unirrigated \r\nland the aggregate area of \r\nwhich exceeds 2½ acres, but \r\ndoes not exceed 12½ acres \r\nof irrigated land as \r\ndetermined under section \r\n70-B. \r\n(b) a land owner owning:– \r\n(i) irrigated land exceeding 12½ \r\nacres but not exceeding 25 \r\nacres; or \r\n(ii) unirrigated land exceeding \r\n25 acres but not exceeding \r\n50 acres; or \r\n(iii) irrigated and unirrigated land \r\nthe aggregate area of which \r\nexceeds 12½ acres, but \r\ndoes not exceed 25 acres of \r\nirrigated land, as determined \r\nunder section 70-B. \r\n \r\n50 per cent increase \r\non land revenue \r\ndetermined under \r\nthe provisions of \r\nsection 57 and \r\nsection 70. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n100 per cent \r\nincrease on land \r\nrevenue determined \r\nunder the provisions \r\nof section 57 and \r\nsection 70. \r\n(c) a land owner owning:– \r\n(i) irrigated land exceeding 25 \r\nacres but not exceeding 50 \r\nacres; or \r\n(ii) unirrigated land exceeding \r\n50 acres but not exceeding \r\none hundred acres; or \r\n(iii) irrigated land and unirrigated \r\nland the aggregate area of \r\nwhich exceeds 25 acres but \r\ndoes not exceed 50 acres of \r\nirrigated land, as determined \r\nunder section 70-B. \r\n \r\n200 per cent \r\nincrease on land \r\nrevenue determined \r\nunder the provisions \r\nof section 57 and \r\nsection 70. \r\n(d) a land owner owning:– \r\n(i) irrigated land exceeding 50 \r\nacres; or \r\n(ii) unirrigated land exce eding \r\none hundred acres; or \r\n(iii) irrigated and unirrigated land \r\naggregate area of which \r\nexceeds 50 acres of irrigated \r\nland, as determined under \r\nsection 70B. \r\n \r\n300 per cent \r\nincrease on land \r\nrevenue determined \r\nunder the provisions \r\nof section 57 and \r\nsection 70.]]] \r\n1\r\n[70-B. Determination of land ownership .– For the purposes of sections 56 -A and \r\n70-A:– \r\n(a) One acre of irrigated land shall be reckoned as equivalent to two acres \r\nof unirrigated land, provided that in calculating the aggregate area of a \r\nland-owner the conversion is made from unirrigated to irrigated land. \r\n(b) land owned by a land -owner shall include all land owned by him, \r\nwhether such land is situated wholly within the Province or partly within \r\nand partly outside the Province, except the following:– \r\n(i) land described in clauses (b), (c) and (d) of section 56; and \r\n(ii) share in shamlat of a village where the total area of such \r\nshamlat does not exceed 25 acres. \r\n(c) “land owner” shall include a person– \r\n(i) who is an allottee or a grantee of any lan d under any scheme of \r\nthe Government, under which such allotment or grant is to \r\nmature into ownership; \r\n(ii) who has mortgaged his land, or any portion thereof; \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 176), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp.521-526, s.5. \r\n(iii) who has permanent rights and interest in land.] \r\n1\r\n[70-C. Information about increase in the extent of ownership.– (1) A person who \r\nafter the tenth day of November, 1975, acquires land or increases the extent of his \r\nownership of land and by such acquisition owns land in more than one Patwar Circle \r\nwhether such land is situated within the Provinc e or partly within and partly outside \r\nthe Province, shall inform such authority within such time, in such manner and form \r\nas the Board of Revenue may by notification specify in this behalf. \r\n (2) A land -owner who fails without reasonable cause to comply wi th the \r\nprovision of sub -section (1) or the rules or orders made thereunder or wilfully \r\nfurnishes incomplete or false information shall be deemed to have committed an \r\noffence under the provision of sub-section (2) of section 54-A.] \r\n2\r\n[70-D. Change in the ba sis of exemption or assessment .– (1) Any land owner \r\nentitled to exemption under section 56 or section 56 -A from the payment of land -\r\nrevenue or reduction in land -revenue chargeable under section 70 -A, who has not \r\nbeen granted such exemption or reduction, or any land -owner aggrieved by the \r\ncategorization of his land under section 70-A, may, at any time, make an application, \r\nin such form and manner as may be specified by the Board of Revenue, to the \r\nAssistant Collector of the area in which his land or any part thereof is situated. \r\n (2) On receipt of such application, the Assistant Collector shall cause a \r\nnotice of the application to be served on the person on whom the liability to pay the \r\nland-revenue may devolve as a result of the transfer of land and after h olding such \r\ninquiry as he considers necessary, shall pass orders, setting forth his reasons \r\ntherefor. \r\n (3) Without prejudice to the provisions of sub -sections (1) and (2), the \r\nAssistant Collector shall have the power to hold an inquiry and pass appropriat e \r\norders if on receipt of any information or otherwise he is of opinion that any \r\nlandowner who is liable to pay land -revenue, is not paying such land -revenue or \r\npaying less than the amount of the land revenue which he is liable to pay: \r\n Provided that before passing final order he shall give fifteen days notice to the \r\nperson likely to be affected by such order for affording him an opportunity of being \r\nheard. \r\n (4) In exercising his powers under sub -section (2) or sub -section (3), the \r\nAssistant Collector shall– \r\n(a) not question the correctness or validity of a registered deed or any \r\nmutation sanctioned in accordance with law, relating to transfer of land; \r\n(b) follow, subject to other provisions of this section, the procedure as may \r\nbe laid down by the Board of Revenue by notified instructions in this \r\nbehalf.] \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp. 521-526, s. 5. \r\n2Ibid. \r\n1\r\n[70-E. Exemption or assessment of land -revenue.– Notwithstanding anything \r\ncontained in this Act, Government may, at any time, by notification, prescribe the \r\nprinciple or the method or the procedure by which and the manner in which \r\nexemption under section 56 -A or assessment under section 70 -A shall be \r\ndetermined or announced.] \r\n71. Power to make rules .– Government shall, subject to the provisions of \r\nsection 72, from time to time, make rules prescribing– \r\n(a) the method by which the estimate of the money -value of the net assets \r\nof an estate or group of estates shall be made; \r\n(b) the method by which assessment to land-revenue shall be made; \r\n(c) the principles on which exemption from assessment shall be allowe d \r\nfor improvements; \r\n(d) the manner in which assessment shall be announced; \r\n(e) the manner in which the rate of assessment is to be calculated for the \r\npurpose of sub-section (3) of section 61. \r\n72. Procedure to be followed in making Rules .– Before making any rule under \r\nthe provisions of section 71, Government shall, in addition to observing the \r\nprocedure laid down in section 22 of the \r\n2\r\n[Punjab General Clauses Act], 1956 (W.P. \r\nAct VI of 1956), publish by notification a draft of the proposed rule for the inform ation \r\nof persons likely to be affected thereby. \r\n73. Power to issue instructions .– Government or the Board of Revenue with \r\nthe approval of Government may, for the guidance of Revenue Officers, from time to \r\ntime, issue executive instructions relating to all matters to which the provisions of \r\nthis Chapter apply; provided that such instructions shall be consistent with the \r\nprovisions of this Act and the rules made thereunder. \r\nCHAPTER VIII \r\nCollection of Land Revenue \r\n74. Liability for payment of land -revenue.– In the case of any holding, the \r\nholding and its land -owner shall be liable for the payment of land -revenue thereon, \r\nand if there be joint land -owners of a holding, the holding and all the land -owners \r\njointly and severally shall be liable for the payment of the land-revenue. \r\n75. Security for payment of land -revenue.– (1) The land -revenue for the time \r\nbeing assessed and payable in respect of a holding shall be the first charge upon \r\nthe rents, profits and produce thereof. \r\n (2) Save with the previous consent of t he Collector, the rents, profits and \r\nproduce of a holding shall not be liable to be taken in execution of a decree or order \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act, 1976 (V of 1976), published in the Punjab Gazette (Extraordinary), \r\ndated April 3, 1976, pp. 521-526, s. 5. \r\n2Substituted for the words “West Pakistan General Clauses Act” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) \r\n(w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article \r\n2(1) read with Schedule, Part III, Entry No. 90. \r\nof any Court until the land -revenue chargeable against the rents, profits or produce \r\nor any arrear of land-revenue due in respect of the holding, have been paid. \r\n76. Orders to regulate payment of land -revenue.– (1) Notwithstanding \r\nanything in any record -of-rights, the Board of Revenue may fix the number and \r\namount of the instalments, and the times, places and manner, by, at and in whic h \r\nthe land-revenue is to be paid. \r\n (2) Until the Board of Revenue otherwise directs, land -revenue shall be \r\npayable by the instalments at the times and places and in the manner, by, at and in \r\nwhich it is payable immediately before the commencement of this Act. \r\n77. Rules to regulate collection, remission and suspension of land -\r\nrevenue.– The Board of Revenue may, with the previous approval of Government, \r\nmake rules not inconsistent with this Act to regulate the collection, remission and \r\nsuspension of land-revenue. \r\n78. Costs recoverable as part of arrear .– The costs of any process issued \r\nunder this Chapter shall be recoverable as part of the arrear of land -revenue in \r\nrespect of which the process was issued. \r\n79. Certified account to be evidence as to arrear .– A s tatement of account \r\ncertified by a Revenue Officer shall be conclusive proof of the existence of an arrear \r\nof land-revenue, of its amount and of the person who is the defaulter. \r\n80. Processes for recovery of arrears .– Subject to the other provisions of thi s \r\nAct, an arrear of land-revenue may be recovered by any one or more of the following \r\nprocesses, namely:– \r\n(a) by service of a notice of demand on the defaulter under section 81; \r\n(b) by arrest and detention of his person under section 82; \r\n(c) by distress an d sale of his movable property and uncut or ungathered \r\ncrops under section 83; \r\n(d) by transfer, under section 84, of the holding in respect of which the \r\narrear is due; \r\n(e) by attachment, under section 85, of the holding in respect of which the \r\narrear is due; \r\n(f) by annulment, under section 86, of the assessment of that holding; \r\n(g) by sale of that holding under section 88; \r\n(h) by proceedings against other immovable property of the defaulter \r\nunder section 90. \r\n81. Notice of demand .– A notice of demand may be issued by Revenue Officer \r\non or after the day following that on which an arrear of land-revenue accrues. \r\n82. Arrest and detention of defaulter.– \r\n1\r\n[(1) \r\n2\r\n[If] after lapse of twenty days of the \r\nservice of the notice of demand under section 81 on a defaulter, arrears of land \r\nrevenue due from him or any part thereof, remain unpaid, a Revenue Officer may \r\nissue a warrant directing an officer named therein to arrest the defaulter or the \r\nperson who furnishes security under clause ( b) of sub -section (8) and bring him \r\nbefore the Revenue Officer.] \r\n \r\n3\r\n[(2) * * * * * * * * * ] \r\n (3) When the defaulter is brought before the Revenue Officer, the \r\nRevenue Officer may cause him to be taken before the Collector, or may keep him \r\nunder personal restraint for a period not exceedin g ten days, and then, if the arrear \r\nis still unpaid, cause him to be taken before the Collector. \r\n (4) Where the Revenue Officer keeping a defaulter under personal \r\nrestraint is an Assistant Collector of the second grade, he shall without delay report \r\nhis action to the Collector, if the period of such restraint exceeds twenty-four hours. \r\n (5) When the defaulter is brought before the Collector, the Collector may \r\nissue an order to the officer -in-charge of the Civil Jail of the District, directing him to \r\nconfine the defaulter in jail for such period, not exceeding one month from the date \r\nof the order, as the Collector thinks fit. \r\n (6) The process of arrest and detention shall not be executed against a \r\ndefaulter who is a female, a minor, a lunatic or an idiot. \r\n (7) A warrant of arrest issued against a defaulter under sub -section (1) \r\nshall not be executed, if the arrears due from him are paid or the defaulter furnishes \r\nsecurity in the manner provided in clause (b) of sub-section (8). \r\n (8) Any defaulter, who, under s ub-section (3) is being kept under personal \r\nrestraint, or under sub-section (5) is being confined in the Civil Jail, shall forthwith be \r\nset at liberty– \r\n(a) on the arrears due from such defaulter being paid; or \r\n(b) on the defaulter furnishing to the Revenue Officer ordering his arrest, \r\nor the Collector, security to the satisfaction of the Revenue Officer or \r\nthe Collector, as the case may be, for the payment of the arrears due \r\nfrom him. \r\n83. Distress and sale of movable property and crops.– (1) At any time after an \r\narrear of land -revenue has accrued, the movable property and uncut or ungathered \r\ncrops of the defaulter, may be distrained and sold by order of a Revenue Officer. \r\n (2) The distress and sale shall be conducted, as nearly as may be, in \r\naccordance with the law for the time being in force for the attachment and sale of \r\nmovable property under the decree of a Revenue Court: \r\n \r\n1Substituted by the West Pakistan Land Revenue (Punjab Amendment) Act, 1975 (XXVII of 1975), published in the Punjab \r\nGazette (Extraordinary), dated March 31, 1975, pp. 137-S-137-T, s. 2(i). \r\n2Misprinted in the Gazette as “In”. \r\n3Deleted by the West Pakistan Land Revenue (Punjab Amendment) Act, 1975 (XXVII of 1975), published in the Punjab \r\nGazette (Extraordinary), dated March 31, 1975, pp. 137-S-137-T, s. 2(ii). \r\n Provided that, in addition to the particulars exempted by any law for the time \r\nbeing in force from liability to sale, so much of the p roduce of the land of the \r\ndefaulter as the Collector thinks necessary for seed -grain and for the subsistence, \r\nuntil the harvest next following, of the defaulter and his family, and of any cattle \r\nexempted by that law, shall be exempted from sale under this section. \r\n84. Transfer of holding .– (1) At any time after an arrear of land -revenue has \r\naccrued on a holding, the Collector may transfer the holding to any person being a \r\nland-owner of the estate in which such holding is situated and not being a defaulter \r\nin respect of his own holding, on condition of his paying the arrear before being put \r\nin possession of the holding, and on such further conditions as the C ollector may \r\ndeem fit to impose. \r\n Provided that no order shall be passed under this sub -section for the transfer \r\nof a holding unless the processes specified in clauses ( b) and (c) of section 80 have \r\nfirst been taken against the land-owner \r\n1\r\n[:] \r\n2\r\n[Provided further that during pendency of such processes, entries restricting \r\nalienation may be made in the reven ue record by the order of the Collector of the \r\nDistrict.] \r\n (2) The transfer may, as the Collector thinks fit, be either till the end of the \r\nagricultural year in which the defaulter pays to the transferee the amount of the \r\narrear which the transferee paid b efore being put in possession of the holding, or for \r\na term not exceeding fifteen years from the commencement of the agricultural year \r\nnext following the date of the transfer. \r\n (3) The Collector shall report to the \r\n3\r\n[\r\n4\r\n[Commissioner]] any transfer made \r\nby him under this section, and the \r\n5\r\n[\r\n6\r\n[Commissioner]] may set aside the transfer or \r\nalter the conditions thereof, or pass such other order as he thinks fit. \r\n (4) In respect of all rights and liabilities arising under this Act, the person \r\nto whom the holding is transferred shall, subject to the conditions of the transfer, \r\nstand in the same position as that in which the defaulter would have stood if the \r\nholding had not been transferred. \r\n (5) When the transfer is for a term, the holding shall, on the expiration of \r\nthe term, be restored by the Collector to the defaulter free of any claim on the part of \r\nGovernment or the transferee for any arrear of land -revenue or rates and cesses \r\ndue in respect thereof. \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 20. \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 20. \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n6Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n85. Attachment of holding.– (1) The Collector may, instead of transferring under \r\nsection 84 a holding in respect of which an arrear of land -revenue has accrued, \r\ncause such holding to be attached and taken under his own management or that of \r\nan agent appointed by him for that purpose. \r\n (2) The Collector or the agent s hall be bound by all the engagements \r\nwhich existed between the defaulter and his tenants, if any, and shall be entitled to \r\nmanage the land and to receive all rents and profits accruing therefrom to the \r\nexclusion of the defaulter until the arrear has been s atisfied, or until the Collector \r\nrestores the land to the defaulter. \r\n (3) All surplus profits of the land attached beyond the cost of attachment \r\nand management and the amount necessary to meet the current demand for land -\r\nrevenue and rates and cesses shall be applied in discharge of the arrear. \r\n (4) Land shall not be attached for the same arrear for a longer term than \r\nfive years from the commencement of the agricultural year next following the date of \r\nthe attachment, but if the arrear is sooner discharged, the land shall be released and \r\nthe surplus receipts, if any, made over to the land-owner. \r\n86. Annulment of assessment of holding.– (1) When an arrear of land-revenue \r\nhas been due for a longer period than one year, and the foregoing processes are not \r\ndeemed sufficient for the recovery thereof, the Board of Revenue may, in addition to \r\nor instead of all or any of tho se processes, order the existing assessment of the \r\nholding in respect of which the arrear is due to be annulled. \r\n (2) The provisions of this sectio n shall not be put in force for the recovery \r\nof an arrear of land-revenue which has accrued on land– \r\n(a) while under attachment under section 85, or \r\n(b) while under the charge of the Court of Wards. \r\n (3) When the assessment of any land has been annulled un der sub -\r\nsection (1), the Collector may, with the previous sanction of the Board of Revenue, \r\nmanage the land either himself or through an agent, or let it in farm to any person \r\nwilling to accept the farm for such term and on such conditions as may be \r\nsanctioned by the Board of Revenue: \r\n Provided that the term for which land may be so managed or farmed shall not \r\nbe longer than ten years from the commencement of the agricultural year next \r\nfollowing the date of the annulment. \r\n (4) Sometime before the expiration of the aforesaid term, the Collector \r\nshall determine the assessment in respect of the holding for the remainder of the \r\nterm of the current assessment of the District or Tahsil, and, when that assessment \r\nhas been sanctioned by the Board of Revenue, shall announce it to the land-owner. \r\n (5) The land-owner may give notice to the Collector of refusal to be liable \r\nfor the assessment within thirty days from the date on which the assessment was \r\nannounced to him. \r\n (6) If notice is so given, the Collector may, with the previous sanction of \r\nthe Board of Revenue, take the holding under direct management or farm it for the \r\nremainder of the term of the current assessment of the District or Tahsil, or for any \r\nperiod within that term which the Board of Revenue may fix. \r\n (7) The Board of Revenue may direct that any contract made by the \r\ndefaulter, or by any person through whom the defaulter claims with respect to any \r\nland comprised in a holding of which the assessment has been annulled, shall not \r\nbe binding on the Collector or his agent or farmer during the period the holding \r\nremains under the management of the Collector or his agent or is let in farm. \r\n87. Proclamation of attachment or annulment of assessment and \r\nconsequences of proclamation.– (1) When any land is attached un der section 85, \r\nor when the assessment of any land has been annulled under section 86, the \r\nCollector shall make proclamation thereof. \r\n (2) No payment made by any person to the defaulter before the making of \r\nthe proclamation on account of rent or any other asset in anticipation of the usual \r\ntime for the payment shall, without the previous sanction of the Collector, be credited \r\nto that person or relieve him from liability to make the payment to the Collector or his \r\nagent or farmer. \r\n (3) No payment made after the making of the proclamation on account of \r\nrent or any other asset of the holding to any person other than the Collector or his \r\nagent or farmer shall be credited to the person making the payment or relieve him \r\nfrom liability to make the payment to the Collector or his agent or farmer. \r\n88. Sale of holding .– When an arrear of land -revenue has accrued and the \r\nforegoing processes are not deemed sufficient for the recovery thereof, the \r\nCollector, with the previous sanction of the Board of Revenue may, in addit ion to, or \r\ninstead of, all or any of those processes, and subject to the provisions hereinafter \r\ncontained, sell the holding in respect of which the arrear is due: \r\n Provided that land shall not be sold for the recovery of– \r\n(a) any arrear which has accrued w hile the land was under the charge of \r\nthe Court of Wards or was so circumstanced that the Court of Wards \r\nmight, under the law for the time being in force, have exercised \r\njurisdiction over it; or \r\n(b) any arrear which has accrued while the land was under att achment \r\nunder section 85; or \r\n(c) any arrear which has accrued while the land was held under direct \r\nmanagement by the Collector or in farm by any other person, under \r\nsection 86, after either an annulment of assessment or a refusal to be \r\nliable therefor. \r\n89. Effect of sale on encumbrances .– (1) Land sold under the provisions of \r\nsection 88 shall be sold free of all encumbrances; and all grants and contracts \r\npreviously made by any person other than the purchaser in respect of the land shall \r\nbecome void as against the purchaser at the sale. \r\n (2) Nothing in sub-section (1) shall affect– \r\n(a) any lease at a fair rent, temporary or perpetual for the erection of a \r\ndwelling-house or manufactory or for a mine, garden, tank, canal, \r\nplace of worship or burial ground, so l ong as the land continues to be \r\nused for the purpose specified in the lease; or \r\n(b) any encumbrance, grant or contract in respect of which the \r\n1\r\n[\r\n2\r\n[Commissioner]] is satisfied was entered into in good faith, and is \r\nproclaimed as hereinafter provided. \r\n90. Proceedings against other immovable property of defaulter .– (1) If the \r\narrear cannot be recovered by any of the processes hereinbefore provided, the \r\nCollector may, where the defaulter owns any other holding or any other immovable \r\nproperty, proceed under the provisions of this Act against that property as if it were \r\nthe land in respect of which the arrear is due: \r\n Provided that no interests save those of the defaulter alone shall be so \r\nproceeded against, and no encumbrances created, grants made or contracts \r\nentered into by him in good faith shall be rendered invalid by reason only of his \r\ninterests being proceeded against. \r\n (2) When the Collector decides to proceed under this section against \r\nimmovable property other than the land in respect of which the arrear i s due, he \r\nshall issue a proclamation prohibiting the transfer or charging of the property. \r\n (3) The Collector may at any time, by order in writing, withdraw the \r\nproclamation, and it shall be deemed to be withdrawn when either the arrear has \r\nbeen paid or th e interests of the defaulter in the property have been sold for the \r\nrecovery of the arrear. \r\n (4) Any private alienation of the property or of any interest of the defaulter \r\ntherein, whether by sale, gift, mortgage or otherwise made after the issue of the \r\nproclamation and before the withdrawal thereof shall be void. \r\n (5) In proceeding against property under this section, the Collector shall \r\nfollow, as nearly as the nature of the property may admit, the procedure prescribed \r\nfor the enforcement of process again st land on which an arrear of land -revenue is \r\ndue. \r\n91. Remedies open to person denying his liability for an arrear .– (1) \r\nNotwithstanding anything in section 79, when proceedings are taken under this Act \r\nfor the recovery of an arrear, the person against who m the proceedings are taken \r\nmay, if he denies his liability for the arrear or any part thereof and pays the same \r\nunder protest made in writing at the time of payment and signed by him or his agent, \r\ninstitute a suit in a Civil Court for the recovery of the amount so paid. \r\n (2) A suit under sub -section (1) must be instituted in a Court having \r\njurisdiction in the place where the office of the Collector of the District in which the \r\narrear or some part thereof accrued is situate. \r\nProcedure in Sales \r\n92. Proclamation of sale .– (1) On the receipt of the sanction of the Board of \r\nRevenue to the sale of any immovable property, the Collector shall issue a \r\nproclamation of the intended sale, specifying– \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n(a) the date, time and place of the sale; \r\n(b) the property to be sold , and if it is a holding, the land -revenue \r\nassessed thereon or payable in respect thereof; \r\n(c) if the property is to be sold for the recovery of a n arrear due in respect \r\nthereof; the encumbrances, grants and contracts, if any, served by the \r\norders of the \r\n1\r\n[\r\n2\r\n[Commissioner]] under clause ( b) of sub -section (2) of \r\nsection 89; \r\n(d) if the property is to be sold otherwise than for the recovery of an arrear \r\ndue in respect thereof, any encumbrance, grant or contract to which \r\nthe property is known to be liable; and \r\n(e) the amount for the recovery of which the sale is ordered. \r\n (2) The place of sale specified under clause (a) of sub-section (1), shall be \r\neither the office of the Collector or some other place appointed by the Collector in \r\nthis behalf and situate in or near the property to be sold. \r\n93. Indemnity to Revenue Officer with respect to contents of proclamation .– \r\nA Revenue Officer shall not be answerable for any error, mis -statement or omission \r\nin any proclamation under section 92 unless the same has been commi tted or made \r\ndishonestly. \r\n94. Publication of proclamation .– (1) A copy of the proclamation shall be \r\nserved on the defaulter and be affixed in a conspicuous part of the office of the \r\nTahsildar of the Tahsil in which the property to be sold is situate and sh all also be \r\nposted in the office of the Collector. \r\n (2) The proclamation shall further be published in the manner prescribed \r\nin section 26, and in such other manner as the Collector thinks expedient. \r\n (3) A copy of the proclamation may also be posted in th e office of the \r\n3\r\n[Union Administration] within the area of which property to be sold is situate. \r\n95. Time and conduct of sale .– (1) The sale shall not take place on a \r\n4\r\n[Friday] \r\nor other holiday, or till after the expiration of at least thirty days from the date on \r\nwhich the copy of the proclamation was posted in the office of the Collector. \r\n (2) The sale shall be by publication and shall be conducted either by the \r\nCollector in person or by a Revenue Officer specially appointed by him in this behalf. \r\n96. Power to postpone sale .– The Collector may, from time to time, postpone \r\nthe sale for reasons to be recorded in writing. \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n3Substituted for the words and comma “ Union Committee, Town Committee or Union Council ” by the Punjab Land Revenue \r\n(Amendment) Ordinance, 2001 (LV of 2001), published in the Punjab Gazette (Extraordinary), dated December 21, 2001 pp. \r\n2141-2143, s. 14. \r\n4Substituted for the word “Sunday” by the Punjab Land Revenue (Amendment) Ordinance, 1985 (XVII of 1985), published in \r\nthe Punjab Gazette (Extraordinary), dated February 23, 1985, s. 2. \r\n97. Stay of sale .– If at any time before the bidding at an auction is completed, \r\nthe defaulter or any other person having interest in the land or in immovable property \r\npays the arrear in respect of which the property has been proclaimed for sale, \r\ntogether with the costs incurred for the recovery thereof, to the officer conducting the \r\nsale, or proves to the satisfaction of that officer that he has already paid the same \r\neither at the place and in the manner prescribed under section 76 or into \r\nGovernment treasury, the sale shall be stayed. \r\n98. Deposit by purchaser in case of sale of immovable property .– When the \r\nhighest bid at an auction has been ascertained, the person who made that bid shall, \r\non the requisition of the officer conducting the sale, pay to that officer a deposit of \r\ntwenty-five per centum on the amount of his bid and shall, on payment thereof, be \r\ndeclared to be the purchaser, subjec t to the exercise of any right of pre -emption \r\nunder the law in force for the time being. \r\n99. Consequences of failure to pay deposit .– If the person who made the \r\nhighest bid fails to pay the deposit as required by section 98, the property shall \r\nforthwith be put to auction again and sold, and all expenses attending the first sale, \r\nand the deficiency of price, if any, which may happen on the re -sale may be \r\nrecovered from him by the Collector as if the same were an arrear of land-revenue. \r\n100. Time for payment in full.– The full amount of the purchase money shall be \r\npaid by the purchaser before the close of the thirtieth day from that on which he w as \r\ndeclared to be the purchaser. \r\n101. Procedure in default of payment .– In default of payment of the full amount \r\nof the purchase money within the period mentioned in section 100, the deposit \r\nreferred to in section 98, shall, after defraying the expenses of the sale, be forfeited \r\nto Government and may, if the Collector, with the previous sanction of the \r\n1\r\n[\r\n2\r\n[Commissioner]] so directs, be applied in reduction of the arrear, and the property \r\nshall be re-sold, and the defaulting purchaser shall have no claim to the property or \r\nto any part of the sum for which it may subsequently be sold. \r\n102. Report of sale to \r\n3\r\n[\r\n4\r\n[Commissioner]].– Every sale of immovable property \r\nunder this Chapter shall be reported by the Collector to the \r\n5\r\n[\r\n6\r\n[Commissioner]]. \r\n103. Application to set aside sale .– (1) At any time within thirty days from the \r\ndate of the sale, application may be made to the \r\n1\r\n[\r\n2\r\n[Commissioner]] to set aside the \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n6Substituted for the wo rds “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\nsale on the ground of some material irregularity or mistake in publishing or \r\nconducting it. \r\n (2) A sale shall not be set aside on any of the grounds specified in sub -\r\nsection (1) unless the applicant proves to the satisfaction of the \r\n3\r\n[\r\n4\r\n[Commissioner]] \r\nthat he has sustained substantial injury by reason of the irregularity or mistake. \r\n104. Order confirming or setting aside sale .– (1) After the expiration of thirty \r\ndays from the date of the sale, if such application as is mentione d in section 103 has \r\nnot been made, or if such application has been made and rejected, the \r\n5\r\n[\r\n6\r\n[Commissioner]] shall make an order confirming the sale, and if such application \r\nhas been made and allowed, the \r\n7\r\n[\r\n8\r\n[Commissioner]] shall make an order setting \r\naside the sale. \r\n (2) If at any time within thirty days from the date of the sale, the defaulter \r\npays the arrear in respect of which the property has been sold, together with the \r\ncosts incurred for the recovery of such arrear, the \r\n9\r\n[\r\n10\r\n[Commissioner]] shall make an \r\norder setting aside the sale. \r\n105. Refund or deposit of purchase money when sale set aside .– Whenever \r\nthe sale of any property is not confirmed or is set aside, the purchaser shall be \r\nentitled to receive back his deposit or his purchase-money, as the case may be. \r\n106. Proclamation after postponement or on re -sale.– A sale made after a \r\npostponement under section 96, and a re -sale consequent on a purchaser‟s default \r\nunder section 101 or on the setting aside of a sale under section 104, shall be made \r\nafter the issue of a fresh proclamation in the manner provided for in section 94. \r\n107. On confirmation of sale possession and certificate to be granted to \r\npurchaser.– (1) After a sale has been confirmed in the manner aforesaid, the \r\nCollector shall put the perso n declared to be the purchaser into possession of the \r\nproperty sold, and shall grant him a certificate to the effect that he has purchased \r\nthat property. \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2 011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n6Substituted for the words “ Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n7Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n8Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 ( V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n9Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n10Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n (2) The certificate shall state whether or not the property was sold for the \r\nrecovery of an arrear du e in respect thereof, and if it was so sold, shall set forth the \r\nencumbrances, grants and contracts, if any, specified in the proclamation of the sale \r\nas saved by order of the \r\n1\r\n[\r\n2\r\n[Commissioner]] under clause ( b) of sub -section (2) of \r\nsection 89. \r\n (3) The c ertificate shall be deemed to be a valid transfer of the property \r\nbut need not be registered as a conveyance. \r\n (4) Any suit brought in any Court against the certified purchaser on the \r\nground that the purchase was made on behalf of a person other than the c ertified \r\npurchaser shall not be maintainable. \r\n (5) The certified purchaser of any immovable property shall be entitled to \r\nall rents and profits falling due in respect of the property after the date of the \r\nconfirmation of the sale and be liable for all inst alments of land -revenue and rates \r\nand cesses falling due in respect thereof after that date. \r\n108. Sale of movable property and perishable articles .– (1) The provisions of \r\nsections 92, 93, 94, 95, 96, 97, 103, 104, 105 and 106 shall apply, so far as they can \r\nbe made applicable, to sale of movable property, other than perishable articles, and \r\nas if– \r\n(a) reference to the \r\n3\r\n[\r\n4\r\n[Commissioner]] in sections 103 and 104 were a \r\nreference to the Collector; and \r\n(b) in the case of sale of animals, the period of thirty da ys prescribed in \r\nsection 95, were a period of ten days. \r\n (2) Perishable articles shall be sold by auction with the least possible \r\ndelay in accordance with such order as may from time to time be made by the \r\nCollector, either generally or specially in that b ehalf, and the sale of such articles \r\nshall be finally concluded on the spot by the officer conducting such sale and shall \r\nnot require confirmation. \r\n109. Mode of payment for movable property when sale is concluded on the \r\nspot.– (1) When the sale of any peri shable article is finally concluded by the officer \r\nconducting the same, the price of every lot shall be paid for at the time of sale, or as \r\nsoon thereafter as the said officer may fix, and in default of such payment the \r\nproperty shall forthwith be again put to auction and sold. \r\n (2) On payment of the purchase -money, the officer conducting the sale \r\nshall grant a receipt for the same and the sale shall become absolute as against all \r\npersons whomsoever. \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\npublished in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Execu tive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n3Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\npublished in the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n4Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n110. Mode of payment for movable property when sale is su bject to \r\nconfirmation.– (1) In case of sale of movable property, other than perishable \r\narticles, the party who is declared to be the purchaser shall be required to deposit \r\nimmediately twenty-five per centum on the amount of his bid, and in default of such \r\ndeposit the property shall forthwith be again put to auction and sold. \r\n (2) The full amount of purchase -money shall be paid by the purchaser \r\nbefore the close of the seventh day after he is informed of the sale having been \r\nconfirmed, or, if the said day be a \r\n1\r\n[Friday] or other holiday, then before the close of \r\nthe first working day after such day. \r\n (3) On receipt of the full amount of the purchase -money, the purchaser \r\nshall be granted a receipt for the sale, and the sale shall become absolute as \r\nagainst all persons whomsoever. \r\n111. Proceeds of sale .– (1) When any sale of movable property under this \r\nChapter has become absolute, or when sale of immovable property has been \r\nconfirmed, the proceeds of the sale shall be applied in the first place to the payment \r\nof any arrears, including costs incurred for the recovery thereof, due to Government \r\nfrom the defaulter at the date of the confirmation of the sale, whether the arrears are \r\nof land-revenue or of sums recoverable as arrears of land -revenue, and the surplus, \r\nif any, shall be paid to the person whose property has been sold, or, if the property \r\nsold was owned by more than one person, then to the owners either collectively or \r\naccording to the amount of their recorded interests, as the Collector thinks fit. \r\n (2) The surplus shall not, except under the orders of a Court, be paid to \r\nany creditor of the person whose property has been sold. \r\n (3) If the proceeds of the sale fall short of such arrears as are referred to \r\nin sub-section (1), the balance remaining due from th e defaulter may be recovered \r\nfrom him by further proceedings under this Chapter or by any other means \r\nauthorised by law. \r\n112. Claims to attached movable or immovable property how to be disposed \r\nof.– (1) If any claim shall be set up by a third person to mov able or immovable \r\nproperty attached under the provisions of this Chapter, the Collector shall admit or \r\nreject his claim on an inquiry as provided in section 27. \r\n (2) If the claim be admitted, wholly or partly, the property shall be dealt \r\nwith accordingly and except in so far as it is admitted, the property shall be sold and \r\nthe title of the purchaser shall be good for all purposes, and the proceeds shall be \r\ndisposed of in accordance with the provisions of section 111. \r\nCHAPTER IX \r\nRecovery of other demands by Revenue Officers \r\n113. Recovery of certain arrears through Revenue Officers instead of by \r\nsuit.– When a Village Officer required by rules under section 36 to collect any land -\r\nrevenue or sum recoverable as an arrear of land-revenue– \r\n \r\n1Substituted for the word “Sunday” by the Punjab Land Revenue (Amendment) Ordinance, 1985 (XVII of 1985), published in \r\nthe Punjab Gazette (Extraordinary), dated February 23, 1985, s. 2. \r\n(a) satisfies a Revenue Officer that the revenue or the sum has fallen due \r\nand has not been paid to him, or \r\n(b) has collected such revenue or sum, but has not credited the same to \r\nGovernment in the manner provided in the rules, \r\nthe Revenue Officer may, subject to rules which the Board of Revenue may \r\nmake in this behalf, recover such revenue or sum, from the person from whom it is \r\ndue, or the Village Officer by whom it was collected, as the case may be, as arrears \r\nof land-revenue. \r\n114. Other sum recoverable as arrears of land -revenue.– In addition to any \r\nsums recoverable as arrears of land -revenue under this Act or any other enactment \r\nfor the time being in force, the following sums may be so recovered, namely:– \r\n(a) fees, fines, costs and other charges, including the Village Officers ‟ \r\ncess payable under this Act; \r\n(b) revenue due to Government on account of pasture or other natural \r\nproducts of land, or on account of mills, fisheries or natural products of \r\nwater, or on account of other rights described in section 49 or section \r\n50 in cas es in which the revenue so due has not been included in the \r\nassessment of an estate; \r\n(c) fees payable under the law for the time being in force for the use or \r\nbenefit derived from the construction and repair of embankments, and \r\nworks for supply, storage and control of water for agricultural purposes, \r\nand for the preservation and reclamation of soil and drainage and \r\nreclamation of swamps; \r\n(d) sums leviable by or under the authority of Government as water -rates, \r\nor on account of the maintenance or management of canals, \r\nembankments or other irrigation works, not being sums recoverable as \r\narrears of land -revenue under any enactment for the time being in \r\nforce; \r\n1\r\n[*] \r\n(e) sums payable to Government by a person who is surety for the \r\npayment of any of the foregoing s ums or of any other sum recoverable \r\nas an arrear of land-revenue \r\n2\r\n[; and] \r\n3\r\n[(f) such further sums as the Government may consider necessary to \r\nrecover in public interest.] \r\n115. Application of Chapter VIII to sums recoverable under this Chapter .– (1) \r\nThe provisions of Chapter VIII shall, with respect to any sum mentioned or referred \r\nto in this Chapter, apply, so far as they can be made applicable, as if the sum were \r\nan arrear of land -revenue, and the person from whom, either as principal or as \r\nsurety, it is due were a defaulter in respect of such an arrear. \r\n \r\n1Omitted the word “and” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (XV of 2001), dated August 11, 2001, pp. \r\n1477-1478, s. 2. \r\n2Substituted for the full-stop by the Ordinance ibid. \r\n3Added by the Ordinance ibid. \r\n (2) Unless any such sum is declared by any enactment for the time being \r\nin force to be recoverable as if it were an arrear of land -revenue due in respect of \r\nthe land charged therewith, the provisions of se ction 90 shall apply under sub -\r\nsection (1) to the recovery thereof. \r\n1\r\n[115-A. Charges for recovery of dues, other than Provincial dues, as arrears of \r\nland-revenue.– Where any sum, other than a sum which is to be credited into and \r\nto form a part of the Provi ncial Consolidated Fund \r\n2\r\n[* * *], is collected as an arrear of \r\nland-revenue under the provisions of this Chapter, a commission at the rate of two \r\nper cent of the sum collected shall be deducted therefrom as recovery charges, and \r\nthe amount of such commissi on shall be credited into the Provincial Co nsolidated \r\nFund \r\n3\r\n[* * * ]. \r\nCHAPTER X \r\n116. Revenue survey may be introduced by Board of Revenue in any part of \r\nProvince.– (1) It shall be lawful for the Board of Revenue, whenever it may deem \r\nexpedient, to direct by notification, the survey of any land in any part of the Province \r\nwith a view to the settlement of land revenue, the preparation of record -of-rights and \r\npreservation thereof, or for any other similar purpose, and such survey shall be \r\ncalled a revenue survey. \r\n (2) A revenue survey may extend to the lands of any village, town, or city \r\ngenerally, or to such land only as may be specified in the notification. \r\n (3) Subject to the orders of the Board of Revenue, it shall be lawful for the \r\nofficers conducting any such survey to except any land to which it may not seem \r\nexpedient that such survey should extend. \r\n117. Power of Revenue Officers to define boundaries .– (1) A Revenue Officer \r\nmay, for the purpose of framing any record or making any assessment under this \r\nAct, or on the application of any person interested, define the limits of any estate, or \r\nof any holding, field or \r\n4\r\n[any portion of an estate or holding], and may, for the purpose \r\nof indicating those limits, require boundary marks to be erected or repaired. \r\n (2) In defining the limits of any land under sub -section (1), the Revenue \r\nOfficer may cause boundary marks to be erected on any boundary already \r\ndetermined by, or by order of, any Court or Revenue Officer or any Forest \r\nSettlement Officer appointed under the Forest Act, 1927 (Act XVI of 1927), or \r\nrestore any boundary mark already set up by, or by order of, any Court or any such \r\nofficer. \r\n \r\n1Inserted by the West Pakistan Land Revenue (Amendment) Ordinance, 1970 (X of 1970), published in the Gazette of West \r\nPakistan (Extraordinary), dated April 6, 1970, pp. 581-383, s. 2. \r\n2Omitted the words \"of West Pakistan\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the \r\nPunjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 21. \r\n3Omitted the words \"of West Pakistan\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the \r\nPunjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 21. \r\n4Substituted for the words \"other portion of an estate\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), \r\npublished in the Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 22(a). \r\n1\r\n[(3) When an application is made by a person deficient in possession of \r\nhis titled property in a parcel, against the ad jacent owner having excess land than \r\nhis title, the Revenue Officer, within his jurisdiction, shall define the limits thereof \r\nunder subsection (2), as per their title, and may proceed with demarcation and \r\neviction from land.] \r\n118. Surveys for purpose of pr eparation of records .– (1) When any land is \r\nbeing surveyed in pursuance of rules under clause ( c) of section 55 or under section \r\n116, any Revenue Officer directing the survey may, by notice or proclamation, \r\nrequire all persons having rights or interests in the land to attend personally or \r\nthrough authorized agent, and indicate, within a specified time, by temporary marks \r\nof a kind to be described in the notice or proclamation, the limits of those rights or \r\ninterests. \r\n (2) If a person to whom the notice or p roclamation is addressed fails to \r\ncomply with the requisition, he shall be liable, at the discretion of the Revenue \r\nOfficer, to a fine which may extend to \r\n2\r\n[ten thousand] rupees. \r\n3\r\n[119. Assistance to be given by holders and others in the measurement or \r\nclassification of lands .– (1) The Revenue Officer may call upon all owners of \r\nland and other persons interested therein to assist in the measurement or \r\nclassification of the lands to which the survey extends to bear the cost of using \r\nmodern technologies as may be determined by the Collector of the District. \r\n(2) If the owners of land fail to pay cost of survey operations, it shall be \r\nlawful to assess the cost thereof with all contingent expenses, on the lands \r\nsurveyed, for collection as an arrear of land-revenue from such owners.] \r\n120. Professional surveys.– \r\n4\r\n[(1) If it is found necessary to conduct a survey \r\nby the Punjab Land Records Authority or any other agency other than that of \r\nRevenue Officers and Village Officers, the Board of Revenue may publish a \r\nnotification stating the: \r\n(a) area to be surveyed and nature of the survey; \r\n(b) names or official designations of the officers of the Punjab Land \r\nRecords Authority or any other agency by whom the survey is to be \r\nconducted; and \r\n(c) kind of boundary marks to be e rected by those officers.] \r\n (2) From the date of the notification, the officers specified therein, and the \r\nperson acting under their orders, shall have, for the purposes of the survey, the \r\npowers conferred on Revenue Officers by section 30. \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 22(b). \r\n2Substituted for the word \"fifty\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab \r\nGazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 23. \r\n3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 24. \r\n4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 25. \r\n \r\n121. Power of B oard of Revenue to make rules for demarcation of \r\nboundaries and erection of boundary marks .– (1) The Board of Revenue may \r\nmake rules as to the manner in which the boundaries of all or any of the estates in \r\nany local area are to be demarcated and as to the boundary marks to be erected \r\nwithin those estates. \r\n (2) Rules under this section may prescribe, among other matters, the form \r\nof boundary marks and the material to be used in their construction. \r\n122. Effect of the settlement of boundary .– (1) The settlemen t of a boundary \r\nunder any of the foregoing provisions of this Chapter shall, subject to the provisions \r\nof Chapter XIII, be determinative– \r\n(a) of the proper position of the boundary line or boundary marks, and \r\n(b) of the rights of the land -owners on either side of the boundary fixed in \r\nrespect of the land adjudged to appertain, or not to appertain, to their \r\nrespective holdings. \r\n (2) Where a boundary has been so fixed, the Collector may, under rules to \r\nbe framed in this behalf by the Board of Revenue with the previous approval of \r\nGovernment, evict any land-owner who is wrongfully in possession of any land which \r\nhas been adjudged in the settlement of a boundary not to appertain to his holding or \r\nto the holding of any person through or under whom he claims. \r\n123. Power to fix boundary between riverain estates .– (1) When any two or \r\nmore estates are subject to river action and the limits of any such estates are, by \r\nany law, rule of custom or usage, or order or decree of any Court or other authority, \r\napplicable thereto, liable to vary according as variations may from time to time occur \r\nin the course or action of such river, the Board of Revenue may order a permanent \r\nboundary line to be fixed between any such estates or such portions thereof as are \r\nliable to river action. \r\n (2) Upon an order being made under sub-section (1), the Collector shall fix \r\na boundary line between such estates or portions of such estates accordingly, and \r\nshall demarcate the same, in accordance with the provisions of section 117, and of \r\nthe rules, if any, made under section 121. \r\n (3) Every such boundary line shall be fixed with due regard to the history \r\nof the estates and the interests of the persons respectively owning them or \r\npossessing rights therein, in such manner as may be just and equitable in the \r\ncircumstances of each case. \r\n (4) No such boundary line shall be deemed to have been permanently \r\nfixed until it has been approved by the \r\n1\r\n[\r\n2\r\n[Commissioner]]. \r\nExplanation.– In this section, and in sections 124, 125 and 126 “Collector” shall be \r\ndeemed t o include any Revenue Officer appointed by Government to perform the \r\nfunctions of Collector under all or any of the provisions thereof. \r\n \r\n1Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n2Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 ( V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 12. \r\n124. Effect of fixing boundary between riverain estates .– (1) Every boundary \r\nline fixed in accordance with the provision s of section 123 shall, notwithstanding \r\nanything to the contrary in any law, rule of custom or usage, or order or decree of \r\nany Court or other authority, be fixed and constant boundary between the estates \r\naffected thereby, and the proprietary and all other rights in every holding, field or \r\nother portion of an estate situate on each side of the boundary line so fixed, shall, \r\nsubject to the other provisions of this section, vest in the land -owners of the estate \r\nwhich lies on that side of the boundary line on which such holding, field or other \r\nportion of an estate is situate. \r\n (2) If, by the operation of sub -section (1), the proprietary or any other \r\nrights in any land which at the time a boundary line is fixed is under cultivation, or \r\nreasonably fit for cultiva tion, or yields any produce of substantial value, be \r\ntransferred from the land -owners and other right -holders of any one estate, to the \r\nland-owners of any other estate, the Collector shall, by written order, direct that the \r\nrights in such land shall not, s ubject to the provisions of sections 125, 126 and 127, \r\nbe so transferred unless and until the land in respect of which any such order is \r\nmade ceases to be reasonably fit for cultivation, or to yield any produce of \r\nsubstantial value, and upon any such order being made, the transfer of the rights in \r\nsuch land shall be suspended accordingly. \r\n (3) When any portion of the land specified in any order made under sub -\r\nsection (2), ceases to be reasonably fit for cultivation or to yield any produce of \r\nsubstantial value, the order shall, when the Collector, in writing, so directs, cease to \r\noperate as to that portion. \r\n (4) The decision of the Collector as to whether, for the purposes of sub -\r\nsection (2), any land is or is not reasonably fit for cultivation or does or does not yield \r\nany produce of substantial value, shall be final. \r\n125. Application for immediate transfer of rights .– When any order has been \r\nmade under sub -section (2) of section 124, the land -owners, or any of them in \r\nwhom, but for such order, the rights in the land specified therein would vest, may \r\napply in writing to the Collector to forthwith transfer the rights the transfer of which \r\nhas been suspended by such order, upon payment of compensation for the same. \r\n126. Award of compensation and extinguishment of rights thereby.– (1) When \r\nan application under section 125 is made, the Collector shall– \r\n(a) fix a day for the hearing of the application; \r\n(b) cause notice of the application, and of the day fixed for the hearing \r\nthereof, to be served on or proclaimed fo r the information of, all \r\npersons recorded as having rights in the land specified in the order \r\nmade under sub -section (2) of section 124, and all other persons \r\ninterested or claiming to be interested therein; \r\n(c) upon the day so fixed for hearing, or any d ay to which the hearing may \r\nbe adjourned, inquire into the rights in the land and award \r\ncompensation in respect of all rights found established therein to the \r\npersons severally entitled thereto; \r\n(d) inform the applicant of the aggregate amount of compensat ion so \r\nawarded and require him to deposit the amount with the Collector on or \r\nbefore a day to be fixed by him in that behalf: \r\nProvided that, notwithstanding anything contained in this sub -section, it shall be \r\nlawful for the Collector, in his discretion and at any time before an award of \r\ncompensation thereon has been made, to reject such application. \r\n (2) In awarding compensation under sub-section (1), the Collector shall be \r\nguided by the provisions of section 23 and section 24 of the Land Acquisition Act, \r\n1894 (Act I of 1894), so far as the same may be applicable to the circumstances of \r\nthe case. \r\n (3) On the fifteenth day of May next after the whole amount of \r\ncompensation so awarded has been deposited with the Collector, the order made \r\nunder sub-section (2) of section 124 shall cease to operate, and the rights specified \r\ntherein shall be transferred and vest in the manner provided for in sub -section (1) of \r\nthat section, and the Collector shall proceed to tender the compensation to the \r\npersons severally entitled to receive the same under his award. \r\n (4) If any such person as aforesaid refuses to accept the sum so awarded \r\nand tendered to him, it shall be placed to his credit in Government treasury. \r\n (5) When any order made under sub -section (2) of section 124 cea ses, \r\nunder the provisions of sub -section (3) of the said section, to operate, all rights \r\nreserved to any person by such order shall be extinguished. \r\n127. Voluntary transfers not affected .– Notwithstanding the provisions of \r\nsections 124, 125 and 126, when a ny person possessing any rights in any land, in \r\nregard to the rights in which an order has been made under sub -section (2) of \r\nsection 124, voluntarily transfers such rights to any land -owners of the estate, in the \r\nland-owners of which but for such order su ch rights would vest under the operation \r\nof sub-section (1) of that section, the rights so transferred shall forthwith cease to be \r\nsubject to such order and vest in the land -owners to whom they have been so \r\ntransferred. \r\n128. Rights transferred to be liable to all the incidents of tenure of the estate \r\nto which the transfer is made .– In every case in which, under the provisions of \r\nsection 124, or sections 125 and 126, or section 127, proprietary or other rights in \r\nland are transferred from the land -owners, and other right-holders of any one estate \r\nto the land -owners of any other estate, such rights shall be subject to all the \r\nincidents of tenure and liabilities which, under any law or custom for the time being \r\nin force, apply to the rights of the land -owners of the estate to which such rights are \r\nso transferred. \r\n129. Cost of erection and repair of boundary and survey marks .– (1) Subject \r\nto any rules which the Board of Revenue may, with the previous approval of \r\nGovernment, make in this behalf, boundary and surve y marks shall be erected and \r\nkept in repair by or at the cost of the persons interested in the land for the indication \r\nof the limits of which they are required: \r\n Provided that Government may in any case direct that the cost of erection \r\nshall be borne by Go vernment or be paid out of the proceeds of the Village Officers‟ \r\ncess. \r\n (2) It shall be the duty of the Village Officers to prevent the destruction or \r\nunauthorised alteration of the village boundary and survey marks. \r\n130. Recovery of cost incurred by Government.– (1) If the persons interested in \r\nthe land fail to erect or repair a boundary or survey mark within thirty days from the \r\ndate of their being required by a Revenue Officer to do so, the Revenue Officer may \r\ncause it to be erected or repaired. \r\n (2) Where the Revenue Officer causes a boundary or survey mark to be \r\nerected or repaired he shall, subject to any rules or direction under section 129, \r\napportion the cost among the persons interested in the land in such manner as he \r\ndeems just, and certify, the same to the Collector. \r\n (3) The Collector may recover the cost from such persons as if it were an \r\narrear of land revenue. \r\n131. Responsibility for the maintenance of boundary and survey marks .– \r\nEvery land-owner shall be responsible for the maintenance and go od repair of the \r\nboundary and survey marks of his holding, and for any charges reasonably incurred \r\non account of the same by the Revenue Officers in cases of alteration, removal or \r\ndisrepair. \r\n132. Report of destruction or removal of or injury to boundary o r survey \r\nmarks.– Every Village Officer of an estate shall be bound to furnish a Revenue \r\nOfficer with information respecting the destruction or removal of, or any injury done \r\nto, any boundary or survey mark lawfully erected in the estate. \r\n133. Land measurem ent or survey to be based on a square system or \r\nrectangulation.– (1) Save as may specifically be otherwise provided for in the rules \r\nmade in this behalf by the Board of Revenue, with the previous approval of \r\nGovernment, land measurement or survey shall be based on square system or \r\nrectangulation, and no survey or khasra number shall be made less than one acre in \r\narea. \r\n (2) The rules made under sub-section (1) may also lay down conditions for \r\nand restrictions upon sub-division of surveys or khasra numbers. \r\n134. Penalty.– (1) If any person willfully destroys or injures or without lawful \r\nauthority removes a boundary or survey mark lawfully erected, he may be ordered \r\nby a \r\n1\r\n[the Collector of the District to pay fine which may extend to one million \r\nrupees] for each mark so destroyed, injured or removed as may, in th e opinion of \r\nthe 2[Collector], be necessary to defray the expenses of restoring the same and of \r\nrewarding the person, if any, who gave information of the destruction, injury or \r\nremoval. \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 26. \r\n2Substituted for the words \"Revenue Officer\" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in \r\nthe Punjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354s. 26. \r\n \r\n (2) The imposition of a fine under this section shall not bar a prosecution \r\nunder section 434 of the Pakistan Penal Code (Act XLV of 1860). \r\nCHAPTER XI \r\nPartition \r\n135. Application for partition .– Any joint owner of land may apply to a Revenue \r\nOfficer for partition of his share in the land if– \r\n(a) at the date of the application the share is recorded under Chapter VI as \r\nbelonging to him; or \r\n(b) his right to the share has been established by a decree which is still \r\nsubsisting at the date; or \r\n(c) a written acknowledgment of that right has been executed by all \r\npersons interested in the admission or denial thereof. \r\n1\r\n[135-A. Partition in case of inheritance.– (1) Notwithstanding anything contained in \r\nsection 135, immediately after the inheritance mutation has been sanctioned and \r\nwithout any application, the Revenue Officer shall serve notice on all joint land -\r\nowners of the holding to submit, within thirty days, a scheme of private partition \r\nagreed to by all the joint land-owners. \r\n \r\n2\r\n[(1-a) Where two or more legal heirs jointly hold rights in more than one \r\nholdings within an estate, revenue circle, tehsil, district, or division, such legal heirs, \r\nwithin one year after the inheritance mutations have been sanctioned or notices \r\nunder sub -section (1) are issued, shall be entitled to submit a scheme of private \r\npartition mutually agreed to by all the legal heirs.] \r\n \r\n (2) If the scheme of private partition under subsection (1) is submitted, the \r\nRevenue Officer shall affirm the scheme in accordance with the provisions of section \r\n147. \r\n3\r\n[(2-a) After the scheme of private partition under subsection (1-a) is \r\nsubmitted before Collector of the Sub -Division, Collector of the District, \r\nCommissioner or the Board of Revenue, as the case may be, such officer shall \r\ndepute an Assistant Collector of the firs t grade who shall affirm the scheme in \r\naccordance with the provisions of section 147.] \r\n \r\n (3) Notwithstanding anything contained in this Act, a scheme for private \r\npartition between all the joint land-owners may include site of a town or village. \r\n \r\n4\r\n[(4) If t he scheme under subsection (1) is not filed within the stipulated \r\ntime, the Revenue Officer shall immediat ely commence proceedings for partition of \r\nthe whole joint holding and pass the order of partition within sixty days.] \r\n \r\n1Inserted by the Punjab Land Revenue (Am endment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), \r\ndated January 5, 2013, pp. 1955-1957, s. 2. \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 27(a). \r\n3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 27(b). \r\n4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 27(c). \r\n1\r\n[135-B. Schedule for partition .– Notwithstanding anything contained in sections \r\n135 and 135 -A, the Revenue Officer may, with approval of the Collector of the \r\nDistrict, initiate partition of any of the joint holdings in an estate, in accordance \r\nwith the publicly displayed schedule for partition as approved by the Collector of the \r\nDistrict.] \r\n136. Restrictions and limitations on partition .– Notwithstanding the provisions \r\nof \r\n2\r\n[sections 135 and 135-A]– \r\n(a) places of worship and burial grounds held in common before partition \r\nshall continue to be so held after partition; and \r\n(b) partition of any of the following properties, namely:– \r\n(i) any embankment, water -course, well or tank and any land on \r\nwhich the supply of water to any such work may depend; \r\n(ii) any grazing ground; and \r\n(iii) any land which is occupied as the site of a town or village, may \r\nbe refused if, in the opinion of the Revenue Officer, the partition \r\nof such property is likely to cause inconvenience to the co -\r\nsharers or other persons directly or indirectly interested therein, \r\nor to diminish the utility thereof to those persons. \r\n137. Notice of application for partition.– \r\n3\r\n[(1)] The Revenue Officer, on receiving \r\nthe application under section 135 shall, if it is in order , \r\n4\r\n[****] and not open to \r\nobjection on the face of it, fix a day \r\n5\r\n[, not later than seven days,] for the hearing \r\nthereof, and– \r\n(a) cause notice of the application and of the day so fixed to be served on \r\nsuch of the recorded co -sharers as have not joined in the application; \r\nand \r\n (b) if he thinks fit, cause the not ice to be served on or proclaimed for the \r\ninformation of any other persons whom he may deem to be directly or \r\nindirectly interested in the application. \r\n6\r\n[(2) The Revenue Officer, if thinks fit, shall issue: \r\n (a) all modes of service and proclamat ion simultaneously; and \r\n (b) a schedule for deciding the case of partition within sixty days. ] \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 28. \r\n2Inserted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), \r\ndated January 5, 2013, pp. 1955-1957, s. 3. \r\n3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 29(a). \r\n4Omitted the commas, words, figures and brackets “, and not against the provisions of the West Pakistan Land Reforms \r\nRegulation, 1959 (Martial Law Regulation No. 64),” by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013), published \r\nin the Punjab Gazette (Extraordinary), dated January 5, 2013, pp. 1955-1957, s. 4. \r\n5Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 29(b). \r\n6Added by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 29(c). \r\n138. Addition of parties to application .– On the day fixed under section 137 for \r\nthe hearing of the application, or on any other day to which the hearin g may be \r\nadjourned, the Revenue Officer shall ascertain whether any of the other co -sharers \r\ndesire the partition of their shares also, and if any of them so desires, he shall add \r\nhim as an applicant for partition. \r\n1\r\n[139. Disallowance of partition.– * * * * * ] \r\n140. Procedure on admission of application .– \r\n2\r\n[The Revenue Officer shall \r\nascertain the questions, if any, in dispute between any the of the persons inserted in \r\nthe partition of the holding], distinguishing between– \r\n(a) questions as to title in the property of which partition is sought; and \r\n(b) questions as to the property to be divided or the mode of making the \r\npartition. \r\n3\r\n[141. Question of title or possession in holding .– If a question of title or \r\npossession in the holding is raised in the partition proceedings, the Revenue Officer \r\nshall inquire into the substance of such question and decide the matter after \r\nhearing the parties.] \r\n142. Disposal of other questions .– (1) When there is a question as to the \r\nproperty to be divided, or the mode of making a partition, the Revenue Officer shall, \r\nafter such inquiry as he deems necessary \r\n4\r\n[immediately] record, an order stating his \r\ndecision on the question and his reasons for the decision. \r\n \r\n5\r\n[(2) * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** * * * \r\n (3) * * * * * ** * * * * * * * * * * ** * * * * * * * * * * * * * * * * * * * * * * * * * * * * \r\n (4) * * * * * ** * * * * * * * * * * ** * * * * * * * * * * * * * * * * * * * * * * * * * * * *] \r\n6\r\n[142-A. Decision of partition cases .– (1) The Revenue Officer shall decide \r\nthe case of partition and issue the order within a period of sixty days from the \r\ndate of application for partition or from the date of sanctioning of the mutation of \r\ninheritance or from the date of submission of part ition privately effected. \r\n \r\n1Omitted by the Punjab Land Revenue (Amendment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), \r\ndated January 5, 2013, pp. 1955-1957, s. 5. \r\n2Substituted for the words, figures and commas “ If the Revenue Officer does not reject the applica tion under section 139, he \r\nshall ascertain the questions, if any, in dispute between any of the persons interested ” by the Punjab Land Revenue \r\n(Amendment) Act 2012 (II of 2013), published in the Punjab Gazette (Extraordinary), dated January 5, 2013, pp. 1955-1957, s. \r\n6. \r\n3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 30. \r\n4Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 31(a). \r\n5Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 31(b). \r\n6Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 32. \r\n \r\n(2) For the purpose of deciding the case of partition under subsection (2) \r\nof section 137, any party seeking adjournment shall pay such cost as may be \r\nprescribed and such adjournment shall not be for more than three days. \r\n(3) Any path involved in partition shall be kept in common amongst the \r\nparties as a separate holding. \r\n(4) The Revenue Officer shall also determine the mesne profit of the \r\nexcess land held by a joint owner or occupant beyond his title, since the date of \r\nfiling of application of partition and the amount shall be proportionately paid to the \r\ndeficient land owners on their application to the Revenue Officer. \r\n(5) If the Revenue Officer is unable to decide the case of partition within \r\nthe time provided under subsection (1), the case shall stand transferred to \r\nCollector of the Sub-Division. \r\n(6) The Collector of the Sub -Division shall determine responsibility for \r\ndelay under subsection (2) and recommend disciplinary proceedings against the \r\nRevenue Officer concerned besides deciding the case within thirty days and such \r\nproceedings shall be in continuation of the proceedings of the Revenue Officer.] \r\n143. Administration of property excluded from partition .– When any such \r\nproperty as is referred to in clause ( b) of section 136 is excluded from partition, the \r\nRevenue Officer may determine the extent to and the manner in which the co -\r\nsharers and other persons interested therein may make use thereof, and the \r\nproportion in which expenditure incurred thereon and profit derived theref rom are, \r\nrespectively, to be borne by and divided among those persons or any of them. \r\n144. Distribution of revenue and rent after partition .– (1) The amount of \r\nrevenue to be paid in respect of each of the holdings into which land has been \r\ndivided on a part ition shall be determined by the Revenue Officer making the \r\npartition. \r\n (2) The decision of the Revenue Officer under sub -section (1) as to the \r\nrevenue to be paid in respect of each holding shall, where the estate in which the \r\nholding is situate is subject to a fixed assessment, be deemed to be an order under \r\nsub-section (1) of section 67. \r\n (3) Where new estates have been created at a partition and the land -\r\nrevenue has been fraudulently or erroneously distributed among them, the Board of \r\nRevenue may, within twelve years from the time of discovery of the fraud or error, \r\norder a new distribution of the land revenue among the several estates, on an \r\nestimate of the assets of each estate at the time of the partition to be made \r\nconformably to the best evidence and information procurable respecting the same. \r\n1\r\n[145. Instrument of partition .– When a partition case is decided under section \r\n142-A, the Revenue Officer or Collector of the Sub -Division, as the case may be, \r\nshall simultaneously issue an order and an instrum ent of partition.] \r\n1\r\n[146. Delivery of possession of property allotted on partition.– (1) An owner to \r\nwhom any land is allotted in proceedings for partition shall be entitled to \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), pub lished in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 33. \r\npossession thereof as against the other parties to the proceedings and their le gal \r\nrepresentatives and a Revenue Officer shall give effect to the instrument of partition \r\nunder section 145 after the timeline provided under section 161 or 164, as the case \r\nmay be, as if it were a decree for immovable property. \r\n(2) The mesne profit of th e excess land held by a joint owner or \r\noccupant beyond his title, as determined under subsection (1) of section 142 -A, \r\nshall be paid ten times for the period of occupation of excess land beyond the \r\nfinal order by the Revenue Officer including appellate and revisional order, as the \r\ncase may be, on an application filed by the aggrieved party.] \r\n2\r\n[147. Affirmation of partition privately effected .– (1) In any case in which a \r\npartition has been made or scheme of partition is submitted without intervention of \r\na Revenue Officer, any party thereto, may apply to a Revenue Officer for an \r\norder affirming the partition. \r\n(2) Where two or more landowners jointly hold rights in more than one \r\nholdings in a revenue estate, such landowners may, by mutual consent, shall be \r\nentitled to get partition of the land to the extent of their respective rights. \r\n(3) On receiving the application under subsections (1) or (2), the Revenue \r\nOfficer shall enquire into the case, and if he finds that the partition has in fact \r\nbeen made, he may make an order affirming it and proceed under sections 143, \r\n144, 145 and 146, or any of those sections, as circumstances may require, in the \r\nsame manner as if the partition had been made on an application to himself under \r\nthis Chapter.] \r\n3\r\n[147-A. Unification of holdings for partition of land .– (1) The Collector of the \r\nDistrict may approve unification of any number of holdings within an estate, on the \r\nrecommendation of the Collector of Sub -Division concerned, as per criteria \r\nnotified by the Board of R evenue, for the purpose of facilitating convenient \r\npartition of land. \r\n(2) The Revenue Officer shall thereafter proceed to partition the unified \r\nholdings in accordance with the procedure under this Chapter.] \r\n148. Power to make rules as to cost of parti tion.– The Board of Revenue may, \r\nwith the previous approval of Government, make rules for determining the costs of \r\npartitions under this Chapter and the mode in which such costs are to be \r\napportioned. \r\n149. Re-distribution of land according to custom .– When by established \r\ncustom, any land in an estate is subject to periodical re -distribution, a Revenue \r\nOfficer may, on the application of any of the land -owners, enforce the re -distribution \r\naccording to the custom, and for this purpose may exercise all or any of the powers \r\nof a Revenue Officer in proceedings for partition. \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 34. \r\n2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 35. \r\n3Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 36. \r\n150. Officers who may be empowered to act under this Chapter .– The \r\nRevenue Officer by whom proceedings may be taken under this Chapter shall be a \r\nRevenue Officer not below an Assistant Co llector of the \r\n1\r\n[first grade or second \r\ngrade]. \r\nCHAPTER XII \r\nArbitration \r\n2\r\n[151. Power to refer to arbitration .– Any Revenue Officer may refer to arbitration \r\nany dispute before him with respect to: \r\n(a) any matter of which any entry is to be made in any record or \r\nregister under Chapter VI; \r\n(b) any matter relating to the distribution of an assessment under \r\nsection 67; \r\n(c) the limits of any estate or of any holding field, or other portion \r\nof an estate; or \r\n(d) the property to be divided at a partitio n or mode of making \r\npartition.] \r\n3\r\n[152. Order of reference and contents thereof .– While referring a dispute to \r\narbitration, a Revenue Officer shall make an order of reference and specify therein \r\nthe precise matter submitted to arbitration on the first date of hearing after issuing \r\nsummons or notices, as the case may be and the award to be made within a period \r\nof thirty days.] \r\n4\r\n[153. Arbitration Committee .– (1) When an order of reference has been made, it \r\nshall be referred to the Arbitration Committee notified by the Board of Revenue. \r\n(2) The Arbitration Committee may afford an opportunity of hearing to \r\nthe parties concerned or their authorized agents, as the case may be, in person or \r\nthrough electronic or digital means.] \r\n154. Substitution of arbitrators by parties.– If an arbitrator nominated by a party \r\ndies, desires to be discharged, or refuses or becomes incapable to act, the party \r\nmay nominate another person in his stead. \r\n5\r\n[155. * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *] \r\n156. Process for appearance before arbitrators.– (1) The Revenue Officer shall, \r\non the application of the arbitrators, issue the same processes to the parties and \r\nwitnesses whom the arbitrators desire to examine as he may issue in any \r\nproceedings under this Act before himself. \r\n \r\n1Substituted for the words \"First Grade\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the \r\nPunjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 37. \r\n2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 38. \r\n3Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 39. \r\n4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 40. \r\n5Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 41. \r\n (2) Any such party or witness shall be bound to appear before the \r\narbitrators in obedience to a process issued under sub -section (1), either in person \r\nor by agent, as the arbitrators may require. \r\n (3) The person attending in obedience to the process shall be bound to \r\nstate the truth upon any matter respecting which he is examined or makes \r\nstatements, and to produce such documents and other things relating to any such \r\nmatter as may be specified in the process. \r\n157. Award of arbitrators and presentation thereof .– (1) The arbitrators shall \r\nmake an award in writing under their hands concerning the matters referred to them \r\nfor arbitration, and state therein their reasons therefor, and any arbitrator dissenting \r\nfrom the award made by a majori ty of the arbitrators shall state the grounds of his \r\ndissent. \r\n (2) The arbitrators shall present the award to the Revenue Officer in \r\nperson or by agent, or send the same to him by registered post. \r\n158. Procedure on presentation of award .– (1) When the awar d has been \r\nreceived, the Revenue Officer shall fix a date for the consideration of the award. \r\n (2) On the date fixed under sub -section (1) or on any subsequent date to \r\nwhich an adjournment may be made, the Revenue Officer shall hear any objections \r\nwhich the parties may have to make to the award. \r\n1\r\n[159. Effect of award .– When a Revenue Officer refers the matter under \r\nsubsection (1) or (2) of section 151 to the Arbitration Committee, the award made \r\nby such committee shall be final and deemed as the decision o f the Revenue \r\nOfficer.] \r\n160. Arbitration Act not to apply to arbitration under this Chapter .– Nothing in \r\nthe Arbitration Act, 1940 (Act X of 1940), shall apply to any arbitration under this \r\nChapter. \r\nCHAPTER XIII \r\nAppeal, Review and Revision \r\n161. Appeals.– (1) Save as otherwise provided by this Act, an appeal shall lie \r\nfrom an original or appellate order of a Revenue Officer as follows, namely– \r\n(a) to the Collector, when the order is made by an Assistant Collector, of \r\neither grade; \r\n(b) to the \r\n2\r\n[\r\n3\r\n[Commissioner]] when the order is made by a Collector; \r\n(c) to the Board of Revenue only on a point of law, when the order is \r\nmade by \r\n4\r\n[\r\n1\r\n[a Commissioner]]: \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), publishe d in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 42. \r\n2Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n3Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 13(1). \r\n4Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\nProvided that– \r\n(i) when an original order is confirmed on first appeal, a further appeal \r\nshall not lie; \r\n(ii) when any such order is modified or reversed on appeal by the \r\nCollector, the order made by the \r\n2\r\n[\r\n3\r\n[Commissioner]] on further appeal, if \r\nany, to him shall be final \r\n4\r\n[:] \r\n5\r\n[Provided further that an appeal, in the matters relating to partition, \r\nshall only lie, against the original order, before the Collector of the District whose \r\ndecision thereon shall be final.] \r\nExplanation.– (1) An order passed in review, modifying or reversing a previous \r\norder, shall be deemed to be an original order for the purposes of this section. \r\n (2) An order shall not be confirmed, modified or reversed in appeal unless \r\nreasonable notice has been given to the parties affected thereby to appear and be \r\nheard in support of or against the order appealed from. \r\n6\r\n[162. Limitation for appeals .– Save as otherwise provided by this Act, the \r\nperiod of limitation for an appeal under section 161 shall be thirty days from the \r\ndate of the order appealed against.] \r\n7\r\n[163. Review.– (1) The Board of Revenue, Commissioner, or Collector may, at \r\nany time, on his own motion, review any order passed by himself or any of his \r\npredecessors-in-office, and on so reviewing modify, reverse or confirm the same. \r\n (2) Any person considering himself aggrieved by an order passed by \r\nthe Board of Revenue, Commissione r or Collector and who, from the discovery of \r\nnew and important matter or evidence which, after the exercise of due diligence \r\nwas not within his knowledge or could not be produced by him at the time when the \r\norder was passed or on account of some mistake o r error apparent on the face of \r\nthe record or for any other sufficient reason, desires to obtain a review of the order \r\npassed against him, may apply for a review of the order to the Board of Revenue, \r\nCommissioner, or Collector, as the case may be, and such officer may modify, \r\nreverse or confirm any order passed by himself or by any of his predecessors -in-\r\noffice: \r\n Provided that: \r\n \r\n1Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 13(2)(i). \r\n2Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n3Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 13(2)(ii). \r\n4Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 43. \r\n5Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 43. \r\n6Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), publi shed in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 44. \r\n7Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354s. 45. \r\n(a) an order shall not be reviewed under subsection (1) or (2) by: \r\n(i) Board of Revenue, without prior approval from the Senior \r\nMember, Board of Revenue; \r\n(ii) Commissioner, without prior approval of the Board of Revenue; or \r\n(iii) Collector, without prior approval of the Commissioner; and \r\n (b) an application for review of an order shall not be entertained un less it \r\nis made within thirty days from the passing of the order.] \r\n164. Revision.– (1) The Board of Revenue, may, at any time, on its own motion, \r\nor on an application made to it within \r\n1\r\n[thirty] days of the passing of any order, call for \r\nthe record of any case pending before, or disposed of by, any Revenue Officer, \r\nsubordinate to it. \r\n (2) \r\n2\r\n[\r\n3\r\n[A Commissioner]] or Collector may, at any time, of his own motion or \r\non an application made to him within \r\n4\r\n[thirty] days of the passing of any order, call for \r\nthe reco rd of any case pending before, or disposed of by, any Revenue Officer \r\nunder his control. \r\n (3) If in any case in which a Collector has called for a record he is of \r\nopinion that proceedings taken or order made should be modified or reversed, he \r\nshall report the case with his opinion thereon for the orders of the \r\n5\r\n[\r\n6\r\n[Commissioner]]. \r\n (4) The Board of Revenue may, in any case calle d for under sub -section \r\n(1) and \r\n7\r\n[\r\n8\r\n[a Commissioner] ] may in any case called for under sub -section (2) or \r\nreported to him under sub-section (3) pass such orders \r\n9\r\n[,within thirty days of making \r\nof application,] as it or he thinks fit: \r\n \r\n10\r\n[Provided that in partition cases under subsection (4), the record shall \r\nonly be called when the original order and order of the appel late authority are at \r\nvariance: \r\n \r\n1Substituted for the word \"ninety\" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab \r\nGazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 46(a). \r\n2Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n3Substituted for the words “An Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 15(1). \r\n4Substituted for the word \"ninety\" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab \r\nGazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 46(a). \r\n5Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n6Substituted for the words “Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 15(2)(ii). \r\n7Substituted for the word “Commissioner” by the Punjab Land Revenue (Amendment) Ordinance, 2001 (LV of 2001), published \r\nin the Punjab Gazette (Extraordinary), dated December 21, 2001, pp. 2141-2143, s. 2. \r\n8Substituted for the words “an Executive District Officer (Revenue)” by the Punjab Land Revenue (Amendment) Act 2011 (V of \r\n2011), published in the Punjab Gazette (Extraordinary), dated April 11, 2011, pp. 4003-4005, s. 15(3). \r\n9Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 46b (i). \r\n10Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 46b (ii). \r\n Provided further that in partition cases under subsection (4), the \r\nrecord shall not be called when the original order and order of the appellate \r\nauthority are same until transfer of possession of land is effected: \r\n Provided further that no order shall be passed under this section \r\nreversing or modifying any proceedings or order of a subordinate Revenue Officer \r\naffecting any person without giving such person an opportunity of being heard.] \r\n1\r\n[164-A. Remand by Board of Revenue .– No Revenue Officer other than the \r\nBoard of Revenue shall have power to remand any case to a lower authority.] \r\n165. Stay of proceedings and execution of orders and decrees.– (1) An appeal \r\nor revision shall not operate as stay of proceedings under the order or decree \r\nappealed from or under revision, except so far as the appellate or revisional \r\nauthority may order, nor shall execution of any order or decree be stayed by reason \r\nonly of an appeal or application for revision having bee n made, but the appellate or \r\nrevisional authority may, for sufficient cause, order stay of execution of any such \r\norder or decree. \r\n2\r\n[(2) No order for stay of execution shall be made under sub -section (1), \r\nunless the authority making such order is satisfied that: \r\n \r\n(a) substantial loss may result to the applicant if the stay is not \r\ngranted; \r\n(b) applicant has established a prima facie arguable case; \r\n(c) balance of convenience or inconvenience lies in favour of the \r\napplicant; \r\n(d) application has been made without unreasonable delay; and \r\n(e) where deemed necessary, the applicant has furnished adequate \r\nsecurity for due performance of such order or decree as may \r\nultimately be binding upon him.] \r\n166. Clerical mistakes, etc .– Clerical or arithmetical mistakes in any d ecree or \r\norder made by any Revenue Officer, or errors therein from any accidental slip or \r\nomission may, at any time, be corrected by such officer. \r\nExplanation.– In this section, “Officer” includes the successor-in-office of the officer. \r\n167. Computation of period limited under this Chapter .– In the computation of \r\nthe period for an appeal from or an application for the review or revision of, an order \r\nunder this Act, the limitation therefor shall be governed by the provisions of the \r\nLimitation Act, 1908 (Act IX of 1908). \r\nCHAPTER XIV \r\n \r\n1Inserted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 47. \r\n2Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 48. \r\n \r\nSupplemental Provisions \r\nRevenue Deposits \r\n168. Power to deposit certain sums other than rent .– (1) In either of the \r\nfollowing cases, namely– \r\n(a) when a headman or other land -owner to whom any sum other than \r\nrent is payable on accoun t of liability under this Act, refuses to receive \r\nthe sum from, or to grant a receipt therefor to, the person by whom it is \r\npayable, or \r\n(b) when the person by whom any such sum is payable is in doubt as to \r\nthe headman or other land-owner entitled to receive it, \r\nthat person may apply to a Revenue Officer for leave to deposit the sum in his \r\noffice, and the Revenue Officer shall receive the deposit if, after examining the \r\napplicant, he is satisfied that there is sufficient ground for the application, and if \r\nthe applicant pays the fee, if any, which may be chargeable on any notice to be \r\nissued of the receipt thereof. \r\n (2) When a deposit has been so received, the liability of the depositor to \r\nthe headman or other land-owner, for the amount thereof shall be discharged. \r\n169. Procedure in case of deposits .– (1) If the deposit purports to be made on \r\naccount of any payment due to Government, it may be credited accordingly. \r\n (2) A Revenue Officer receiving a deposit purporting to be made on any \r\nother account shall give notice of the receipt thereof to every person who, he has \r\nreason to believe, claims or is entitled to the deposit, and may pay the amount \r\nthereof to any person appearing to him to be entitled to the same, or may, if he \r\nthinks fit, retain the deposit pendin g the decision of a Civil Court as to the person so \r\nentitled. \r\n (3) No suit or other proceedings shall be instituted against Government or \r\nthe Board of Revenue, or against any servant of the State, in respect of any thing \r\ndone in good faith by a Revenue Offi cer under this section, but nothing herein shall \r\nprevent any person entitled to receive the amount of any such deposit from \r\nrecovering it from a person to whom it has been paid by Revenue Officer. \r\nOrders of Civil and Criminal Courts \r\n170. Orders of Civil an d Criminal Courts for execution of processes against \r\nland, etc.– Orders issued by any Civil or Criminal Court for the attachment, sale or \r\ndelivery of any land, or for the attachment or sale of the produce of any land, shall \r\nbe addressed to the Collector or such Revenue Officer as the Collector may appoint \r\nin this behalf, and be executed by the Collector or that officer in accordance with the \r\nprovisions of the law applicable to the Court issuing the orders, and with any rules \r\nnot inconsistent therewith made by the Board of Revenue with the concurrence of \r\nthe High Court and the previous approval of Government. \r\n171. Preservation of attached produce .– (1) The attachment of the produce of \r\nany land in pursuance of an order of any Court or other authority shall not prevent \r\nthe person to whom the produce belongs from reaping, gathering or storing it or \r\ndoing any other act necessary for its preservation. \r\n (2) The attaching officer shall do or cause to be done all acts necessary \r\nfor the preservation of the produce if the person to whom it belongs fails to do so. \r\n (3) When sale of produce follows on its attachment, the purchaser shall be \r\nentitled, by himself or by any person appointed by him in this behalf, to enter upon \r\nthe place where the produce is, and do all that is necessary for the purpose of \r\npreserving and removing it. \r\nExclusion of Jurisdiction of Civil Courts \r\n172. Exclusion of jurisdiction of Civil Courts in matters within the jurisdiction \r\nof Revenue Officers .– \r\n1\r\n[(1) Except as otherwise provided by this Act, no C ivil \r\nCourt shall have jurisdiction in any matter which the Government, Board of \r\nRevenue, any Revenue Officer, or any Revenue Court, is empowered by this Act to \r\ndispose of, or take cognizance in the manner in which the Government, Board of \r\nRevenue, any Revenue Officer or any Revenue Court exercises any powers \r\nvested in it or him by or under this Act.] \r\n (2) Without prejudice to the generality of the provisions of sub -section (1), \r\na Civil Court shall not exercise jurisdiction over any of the following matters, \r\nnamely:– \r\n(i) any question as to the limits of any land which has been defined by a \r\nRevenue Officer as land to which this Act does or does not apply; \r\n(ii) any claim to compel the discharge of any duties imposed by this Act or \r\nany other enactment for the time being in force on any Revenue Officer \r\nas such; \r\n(iii) any claim to the office of a Village Officer, or in respect of any injury \r\ncaused by exclusion from such office, or to compel the discharge of the \r\nduties or a division of the emoluments thereof; \r\n(iv) any notification directing the making or revision of a record-of-rights; \r\n(v) the framing of a record -of-rights or periodical record, or the \r\npreparation, signing or attestation of any of the documents included in \r\nsuch a record; \r\n(vi) the correction of any ent ry in a record -of-rights, periodical record or \r\nregister of mutations; \r\n(vii) any notification of the undertaking of the general re -assessment of a \r\nDistrict or Tahsil having been sanctioned by Government; \r\n(viii) any objection to the amount or rate of any ass essment of land revenue \r\nor the period thereof authorised by Government; \r\n(ix) the claim of any person to be liable for an assessment of land revenue \r\nor of any other revenue as assessed under this Act; \r\n(x) the amount of land revenue to be assessed on any est ate or to be paid \r\nin respect of any holding under this Act; \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punjab Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 49. \r\n \r\n(xi) the amount of, or the liability of any person to pay, any other revenue \r\nto be assessed under this Act, or any cess, charge or rate to be \r\nassessed on an estate or holding under this Act or any other \r\nenactment for the time being in force; \r\n(xii) any claim relating to the allowance to be received by a land -owner who \r\nhas given notice of his refusal to be liable for an assessment, or any \r\nclaim connected with, or arising out of, any proceedings taken in \r\nconsequence of the refusal of any person to be liable for an \r\nassessment under this Act; \r\n(xiii) the formation of an estate or determination of its boundaries; \r\n(xiv) any claim to hold free of revenue any land, mills, fisheries or natural \r\nproducts of land or water; \r\n(xv) any claim connected with, or arising out of the collection by \r\nGovernment, or the enforcement by Government of any process for the \r\nrecovery of, land-revenue or any sum recoverable as an arrear of land-\r\nrevenue; \r\n(xvi) any claim to set aside, o n any ground other than fraud, a sale for the \r\nrecovery of an arrear of land revenue or any sum recoverable as an \r\narrear of land-revenue; \r\n(xvii) the amount of, or the liability of any person to pay, any cess, fees, \r\nfines, costs or other charge imposed under this Act; \r\n(xviii) any claim for partition of an estate or holding, or any question \r\nconnected with or arising out of, proceedings for partition, not being a \r\nquestion as to title in any of the property of which partition is sought; \r\n(xix) any question as to the allotment of land on the partition of an estate or \r\nholding, or as to the distribution of land subject by established custom \r\nto periodical re -distribution or as to the distribution of land -revenue on \r\nthe partition of an estate or holding or on a periodi cal re-distribution of \r\nland; \r\n(xx) any question connected with or arising out of or relating to any \r\nproceedings for the determination of boundaries of estates subject to \r\nriver action under the provisions of this Act; \r\n(xxi) any claim regarding boundaries fix ed under any of the enactments \r\nhereby repealed or any other law for the time being in force, or to set \r\naside any order passed by a competent officer under any such law with \r\nregard to boundary marks. \r\n173. Powers to invest officers making records -of-rights o r general re -\r\nassessments with powers of Civil Courts .– (1) The Board of Revenue may, by \r\nnotification, invest any Revenue Officer making or specially revising record -of-rights \r\nin any local area in pursuance of a notification under section 40, or making a ge neral \r\nre-assessment of land-revenue in any local area in pursuance of a notification under \r\nsection 59, or any Revenue Officer in a Colony as defined in the Colonization of \r\nGovernment Lands (Punjab) Act, 1912 (Punjab Act V of 1912), or any Revenue \r\nOfficer to whose control that officer is subject with all or any of the powers of any \r\nCourt, constituted under the \r\n1\r\n[Punjab Civil Courts Ordinance] , 1962 (West Pakistan \r\nOrdinance II of 1962), for the purpose of trying all or any specified classes of suits or \r\nappeals relating to land arising in the local area. \r\n (2) The Board of Revenue may cancel an order notified under sub -section \r\n(1) wholly or in part. \r\n (3) While an order or any part of an order under sub -section (1) continues \r\nin force, the powers conferred thereby shall be exercised by the officer invested \r\ntherewith and not otherwise. \r\n (4) Any case pending before an officer under the order or subsisting part \r\nof the order at the time of cancellation thereof may be disposed of by him as if the \r\norder or that part of i t continued in force, unless the Board of Revenue directs, as it \r\nis hereby empowered to do, that those cases shall be transferred for disposal to the \r\nCourts by which they would have been disposed of if the order had not been notified. \r\n174. Control over suc h officers and appeals from and revision of their \r\ndecrees and orders.– (1) The Board of Revenue may by notification direct that the \r\nprovisions of this Act with respect to the superintendence and control over Revenue \r\nOfficers shall apply to any Revenue Offi cer who has been invested with the powers \r\nof a Civil Court of any of the classes specified in the \r\n2\r\n[Punjab Civil Courts \r\nOrdinance], 1962 (West Pakistan Ordinance II of 1962), and that appeal shall lie \r\nfrom his decrees and orders to and his decrees and orde rs be subject to revision by, \r\na Revenue Officer invested under section 173 with the powers of a Court which \r\nwould be competent under that Ordinance to hear appeals from or revise such \r\ndecrees and orders if they had been made by a Court with the powers of w hich the \r\nRevenue Officer who made them has been invested. \r\n (2) In the absence of any such notification, a Revenue Officer invested \r\nunder section 173 with the powers of any such Civil Court as aforesaid shall, with \r\nrespect to the exercise of those powers, b e deemed to be such a Civil Court for the \r\npurposes of the aforesaid Ordinance. \r\nGeneral \r\n175. Prevention of encroachment upon common lands .– \r\n3\r\n[(1) Where land \r\nwhich has been reserved for the common purposes of the persons residing in the \r\nestate in which such land is situate has been encroached upon by any person, and \r\nthe land has been shown in the last three periodical records made before such \r\nencroachment as so reserved, a Revenue Officer may, on the application of a land -\r\nowner in the estate, and after giving an opportunity to the person alleged to have \r\nencroached upon it to appear before him and show cause against the proposed \r\naction– \r\n(a) eject from the land the person who has encroached thereupon; and \r\n \r\n1Substituted for the words “West Pa kistan Civil Courts Ordinance” by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) \r\n(w.e.f. 14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article \r\n2(1) read with Schedule, Part III, Entry No. 90. \r\n2Ibid. \r\n3Substituted by the West Pakistan Land Revenue (Amendment) Ordinance, 1970 (X of 1970), published in the Gazette of West \r\nPakistan (Extraordinary), dated April 6, 1970, pp. 581-583, s .3. \r\n(b) by order proclaimed in the manner provided in section 26, forbid \r\nrepetition of the encroachment. \r\nExplanation.– An edition of the record -of-rights made before the coming into force \r\nof this Act, under the provisions of section 33 of the Punjab Land Revenue Act, \r\n1887, or under the provisions of any other law re pealed by this Act, shall be deemed \r\nto be a periodical record for the purposes of this section.] \r\n \r\n1\r\n[(2) [* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *] \r\n2\r\n[175-A. Penalty for encroachments .– Whoever makes an encroachment on an y \r\nvillage road, path or other common place and fails to remove the same within a \r\nperiod of not exceeding thirty days as may be fixed by a Revenue Officer by means \r\nof a notice or repeats an encroachment shall, in addition to any other action that may \r\nbe taken against him under any law for the time being in force, be punished by the \r\nRevenue Officer with fine which may extend to \r\n3\r\n[one hundred thousand] rupees and \r\nif the encroachment continues with a furthe r fine which may extend to \r\n4\r\n[ten \r\nthousand] rupees for each day the default continues.] \r\n176. Papers kept by Village Officers to be deemed public documents .– (1) \r\nAny record or paper which a Village Officer is required by law, or by any rule made \r\nunder this Act, to prepare or keep shall be deemed to be the proper ty of \r\nGovernment. \r\n \r\n5\r\n[(2) A Village Officer shall, with respect to any record or paper in his \r\ncustody be deemed, for the purposes of the Qanun -e-Shahadat Order, 1984 (P.O. \r\nNo. X of 1984), to be public officer having the custody of a public document which \r\nany person has a right to inspect.] \r\n177. Maps and land record open to inspection, etc .– Subject to such rules and \r\nthe payment of such fees as the Board of Revenue may from time to time prescribe \r\nin this behalf, all maps and land -records prepared or required to be made under this \r\nAct shall be open to the inspection of the public at reasonable hours, and certified \r\nextracts from the same or certified copies thereof shall be given to all persons \r\napplying for the same \r\n6\r\n[:] \r\n \r\n7\r\n[Provided that every public officer hav ing the custody of computerized land \r\nrecord shall give to every person, on demand, certified extracts from computerized \r\n \r\n1Omitted by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated May 21, 2026, pp. 6345-6354, s. 50. \r\n2Substituted for the word “fifty” by the Punjab Land Revenue (Amendment) Act, 1997 (V of 1997), published in the Punjab \r\nGazette (Extraordinary), dated June 18, 1997, pp. 863-864, s. 5. \r\n3Substituted for the words \"five hundred\" by the Punjab Land Revenue (Amendment) Act 2026 (XLII of 2026), published in the \r\nPunjab Gazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 51. \r\n4Substituted for the word \"fifty\" by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 2026), published in the Punjab \r\nGazette (Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 51. \r\n5Substituted Re-numbered by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), publi shed in the Punjab Gazette \r\n(Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 11. \r\n6Substituted for the “full -stop” by the Punjab Land Revenue (Amendment) Act, 2007 (II of 2007), published in the Punjab \r\nGazette (Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 12. \r\n7Substituted by the Punjab Land Revenue (Amendment) Act 2018 (XXVIII of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated May 24, 2018, pp. 8171 -8173, s. 10. It was earlier inserted by the Punjab Land Revenue (Amendment) \r\nAct, 2007 (II of 2007), published in the Punjab Gazette (Extraordinary), dated March 29, 2007, pp. 4331-4334, s. 12. \r\nland record or certified copies of the computerized land record on payment of the \r\nprescribed fee.] \r\n178. Restriction on Revenue Officers bidding at auctions or engaging in \r\ntrade.– (1) A Revenue Officer, or a person employed in a Revenue Office, shall not– \r\n(a) purchase or bid for, either in person or by agent, in his own name or in \r\nthat of another or jointly or in shares with others, any pro perty which \r\nany Revenue Officer or Revenue Court in the District in which he is \r\nemployed has ordered to be sold, or \r\n(b) in contravention of any rule made by Government in this behalf, \r\nengage in trade in that District. \r\n (2) Nothing in sub -section (1) shall be deemed to preclude any person \r\nfrom becoming a share-holder in a company incorporated under the Companies Act, \r\n1913 (Act VII of 1913), or under any other law for the time being in force relating to a \r\nbody or bodies corporate. \r\nCHAPTER XV \r\nMiscellaneous \r\n179. Effect of finality of orders .– Wherever in this Act it is provided that a \r\ndecision or order shall be final, it shall be deemed to mean that no appeal lies from \r\nsuch decision or order; but nothing herein shall be construed as precluding the \r\nBoard of Reven ue from modifying, reversing or setting aside any such decision or \r\norder under the provisions of section 164. \r\n1\r\n[180. Restriction on appointment of Lambardars.– Notwithstanding anything \r\ncontained in this Act, headman ( Lambardars) shall be appointed in the a rea \r\nwherein this Act applies.] \r\n181. Bar on legal proceedings against Revenue Officers .– No suit, prosecution \r\nor other legal proceedings shall lie against a Revenue Officer for anything done or \r\nordered to be done in good faith by him as such in pursuance of the provisions of \r\nthis Act, or of any other law for the time being in force. \r\n182. Power to make rules.– The Board of Revenue, with the previous approval of \r\nGovernment, may, in addition to the other rules which may be made by it under this \r\nAct, make rules not inconsistent with this Act,– \r\n(a) fixing the number and amount of the instalment s and the times and \r\nplaces and the manner, by, at and in which any sum other than rent or \r\nland-revenue which is payable under this Act or of which a record has \r\nbeen made thereunder is to be paid; \r\n(b) fixing the dates on which profits are to be divisible by headmen or \r\nother persons by whom they are realized on behalf of co-sharers; \r\n(c) prescribing the fees to be charged for the service and execution of \r\nprocesses issued by Revenue Officers and Revenue Courts, the mode \r\n \r\n1Substituted by the Punjab Land Revenue (Am endment) Act 2026 (XLII of 20 26), published in the Punja b Gazette \r\n(Extraordinary), dated May 21, 2026, pp. 6345-6354, s. 52. \r\n \r\nin which those fees are to be collected, the number of persons to be \r\nemployed in the service and execution of those processes, and the \r\nremuneration and duties of those persons; \r\n(d) regulating the procedure in cases where persons are entitled to inspect \r\nrecords of Revenue Officers or records or papers in the custody of \r\nVillage Officers, or to obtain copies of the same, and prescribing the \r\nfees payable for searches and copies; \r\n(e) prescribing forms for such books, ent ries, statistics and accounts as \r\nthe Board of Revenue thinks necessary to be kept, made or compiled \r\nin Revenue Offices or submitted to any authority; and \r\n(f) generally for carrying out the purposes of this Act. \r\n183. Rules to be made after previous publicat ion.– The power to make any \r\nrules under this Act is subject to the condition of the rules being made after previous \r\npublication. \r\n184. Repeals and savings .– (1) The enactments mentioned in Part One of the \r\nSchedule are hereby repealed. \r\n (2) On the commenceme nt of this Act in any area the enactments \r\nmentioned in Part Two of the Schedule shall, if and, in so far as applicable to that \r\narea, stand repealed; and in the event of specified provisions of this Act being \r\napplied to any area, only the corresponding prov isions in such enactments shall \r\nstand repealed. \r\n (3) Notwithstanding the repeal of the enactments mentioned in sub-section \r\n(2)– \r\n(a) all rules, appointments and transfers made, notifications and \r\nproclamations issued, authorities and powers conferred, farms and \r\nleases granted, record s-of-rights and other records framed, revised or \r\nconfirmed, rights acquired, liabilities incurred, times and places \r\nappointed, and other things done, under any such enactment shall, if \r\nnot inconsistent with the provisions of this Act, be continued and, so far \r\nas may be, be deemed to have been respectively made, issued, \r\nconferred, granted, incurred, appointed and done under this Act; and \r\n(b) all assessments of land -revenue duly made, approved or confirmed \r\nunder any such enactment and in force immediately before such repeal \r\nshall continue, and subject to the provisions of this Act, remain in force \r\nuntil assessments made, approved or confirmed under those \r\nprovisions take effect. \r\n \r\n1\r\n[(4) * * * * * * * * * ] \r\n \r\n2\r\n[(5) * * * * * * * * * ] \r\n \r\n \r\n \r\n \r\n1Deleted by the Punjab Laws (Adaptation) Order, 1970 (1 of 1974) (w.e.f. 14.8.1973), published in the Punjab Gazette \r\n(Extraordinary), dated November 20, 1974, pp.1425-A-1425-PP, Article 2(1) read with Schedule, Part III, Entry No. 90. \r\n2Ibid. \r\nTHE SCHEDULE \r\n(See section 184) \r\nPART ONE \r\n1. The Punjab Riverain Boundaries Act, 1899 (Pb. Act I of 1899). \r\n2. The Punjab Land-Revenue (Amendment) Act, 1912 (Pb. Act II of 1912). \r\n3. The Punjab Land-Revenue (Amendment) Act, 1928 (Pb. Act III of 1928). \r\n4. The Punjab Land-Revenue (Amendment) Act, 1929 (Pb. Act VII of 1929). \r\n5. The Punjab Land-Revenue (Amendment) Act, 1934 (Pb. Act VI of 1934). \r\n6. The Punjab Land -Revenue (North -West Frontier Province Amendment) Act, \r\n1935 (N.W.F.P. Act VIII of 1935). \r\n7. The Punjab Land-Revenue (Amendment) Act, 1950 (Pb. Act I of 1950). \r\n8. The Punjab Land -Revenue (Second Amendment) Act, 1950 (Pb. Act XVIII of \r\n1950). \r\n9. The Punjab Land -Revenue (North -West Frontier Province Amendment) Act, \r\n1954 (N.W.F.P. Act V of 1954). \r\n10. The Punjab Land-Revenue (Amendment) Act, 1955 (Pb. Act IV of 1955). \r\n11. The Punjab Land-Revenue (Amendment) Act, 1955 (Pb. Act XIX of 1955). \r\n12. The West Pakistan (Punjab Land -Revenue Act) (Amendment) Act, 1956 \r\n(W.P. Act III of 1956). \r\n13. The Punjab Land -Revenue (West Pakistan Amendment) Ordinance, 1959 \r\n(W.P. Ordinance XXIX of 1959). \r\n14. The West Pakistan Determination of Land -Revenue and Water - Rate \r\nOrdinance, 1959 (W.P. Ordinance LV of 1959). \r\n15. The Punjab Land -Revenue (West Pakistan Amendment) Ordinanc e, 1962 \r\n(W.P. Ordinance XXVIII of 1962). \r\n16. The Punjab Land -Revenue (West Pakistan Amendment) Ordinance, 1962 \r\n(W.P. Ordinance XXXVII of 1962). \r\n17. The Punjab Land -Revenue (West Pakistan Amendment) Ordinance, 1963 \r\n(W.P. Ordinance XVIII of 1963). \r\nPART TWO \r\n1. The Sind Revenue Jurisdiction Act, 1876 (Sind Act X of 1876): sections 4, 5 \r\nand 6. \r\n2. The Bombay Land -Revenue Code, 1879 (Bom. Act V of 1879); except \r\nChapters I, VI and VII as in force for the time being in Karachi Area, together \r\nwith all enactments modifying or amending the same in its application thereto. \r\n1\r\n[3. The Sind Land Revenue Code, 1879 (Sind Act V of 1879), except Chapters I \r\nand VI, together with all enactments modifying or amending the same.] \r\n \r\n1Substituted by the West Pakistan Land Revenue (Amendment) Ordinance, 1969 (XXXIV of 1969), published in the Gazette of \r\nWest Pakistan (Extraordinary), dated November 6, 1969, pp. 1985-1986, s. 2. \r\n4. The Sind Village Officers Act, 1881 (Sind Act IV of 1881). \r\n5. The Punjab Land-Revenue Act, 1887 (Pb. Act XVII of 1887). \r\n6. The Punjab Land -Revenue Act, 1887 (Pb. Act XVII of 1887), as in force for \r\nthe time being in North-West Frontier. \r\n7. The Punjab Land -Revenue Act, 1887 (Pb. Act XVII of 1887), as applie d and \r\nin force for the time being in Baluchistan, Bahawalpur and Nasirabad Sub -\r\nDivision in Jacobabad District of Khairpur Division, together with all \r\nenactments or notifications modifying or amending the same in its application \r\nthereto.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": "law:punjab-code-1c7eb174ac34762e:sha256:7160a15d4133de6349d510471a0577aba578e47843213de3843605f10f41df6d:chars-0-1798:8e40cd12fa0da1929ffee75249bbf7e504774957a97c0cc8230a67b4e3d3de5a", "character_start": 0, "character_end": 1798, "utf8_byte_start": 0, "utf8_byte_end": 1798, "passage_sha256": "8e40cd12fa0da1929ffee75249bbf7e504774957a97c0cc8230a67b4e3d3de5a", "reader_fragment": "p-0-1798-8e40cd12fa0da192" }, { "passage_id": 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