PUNJAB REVENUE AUTHORITY ACT, 2012

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THE PUNJAB REVENUE AUTHORITY ACT 2012 
(XLIII of 2012) 
CONTENTS 
CHAPTER I 
PRELIMINARY 
1. Short title, extent and commencement 
2. Definitions 
CHAPTER II 
PUNJAB REVENUE AUTHORITY 
3. The Authority 
4. Secretary 
5. Powers and functions of the Authority 
6. Human resource management 
7. Meetings 
8. Validity of proceedings 
9. Data bank 
10. Properties and assets to vest in the Authority 
11. Authority may impose any fee or charges 
CHAPTER III 
ADVISORY COUNCIL 
12. Advisory Council 
CHAPTER IV 
ADMINISTRATION OF TAXES 
 
13. Registration of tax payers 
14. Assessment, collection and returns of taxes 
 
CHAPTER V 
FINANCIAL PROVISIONS 
15. Fund 
16. Budget and accounts 
17. Audit 
CHAPTER VI 
APPELLATE TRIBUNAL 
18. Appellate Tribunal 
19. Omitted 
20. Omitted 
CHAPTER VII 
MISCELLANEOUS 
21. Staff 
22. Delegation by the Government 
23. Directions from the Government 
24. Delegation by the Authority 
25. Annual report 
26. Public servants 
27. Indemnity 
28. Representation 
29. Power to conduct surveys 
30. Assistance to the Authority 
31. Directorates 
32. Act to override other laws 
33. Rules 
34. Regulations 
35. Removal of difficulties 
36. Validation 
 
TEXT 
1
THE PUNJAB REVENUE AUTHORITY ACT 2012 
(XLIII of 2012) 
[27th June, 2012] 
An 
Act 
to provide for the establishment of Punjab Revenue Authority. 
Preamble.– Whereas it is expedient to reform and modernize the system of taxation, 
to provide assistance to tax payers, to promote compliance with fiscal laws, to 
establish a progressive and professionally efficient tax management organization,  
and to provide for ancillary matters; 
It is enacted as follows:– 
CHAPTER I 
PRELIMINARY 
1. Short title, extent and commencement.– (1) This Act may be cited as the 
Punjab Revenue Authority Act 2012. 
(2) It extends to whole of the Punjab. 
(3) It shall come into force on such date as the Government may, by 
notification, specify. 
2. Definitions.– In this Act– 
(a) “Advisory Council” means the Advisory Council of the Authority; 
(b) “Appellate Tribunal ” means the Appellate Tribunal established under 
the Act; 
(c) “Authority” means the Punjab Revenue Authority; 
(d) “Chairperson” means the Chairperson of the Authority; 
(e) “committee” means a committee of the Authority; 
(f) “employee” means a person in the employment and service of the 
Authority; 
(g) “Federal Board of Revenue ” means the Federal Board of Revenue 
established under  the Federal Board of Revenue Act 2007(IV of 
2007); 
(h) “fiscal law” means the law of the Punjab relating to tax , duty or charge 
including stamp duty, excise duty on alcoholic liquors, opium and other 
narcotics, land revenue, sales tax on services, taxes on agricultural 
income, motor vehicle s, immovable property  and entertainments, 
                                       
1This Act was passed by the Punjab Assembly on 21 st June, 2012; assented to by the Governor of the Punjab on 26 th   June, 
2012; and, was published in the Punjab Gazette (Extraordinary), dated 27th June, 2012, pages 41937-41944. 
capital gains tax on immovable property, capital value  tax, asset tax, 
tax on professions, trades, callings or employment or such other law 
imposing any tax, levy, duty, fee, charge or surcharge  as the 
Government may specify; 
(i) “Government” means Government of the Punjab; 
2
[(j) “member” means a member of the Authority and includes an ex-
officio member;] 
(k) “person” includes– 
(i) an individual; 
(ii) a company or association of persons; 
(iii) the Federal Government; 
(iv) a Provincial Government; 
(v) a local authority or local government; and 
(vi) a foreign government, a political subdivision of a foreign 
government, or an international organization; 
(l) “prescribed” means prescribed by the rules or regulations;  
(m) “Public Account” means the Public Account of the Province in terms of 
Article 118 of the Constitution of the Islamic Republic of Pakistan;  
(n) “Provincial Consolidated Fund” means the Provincial Consolidated 
Fund in terms of Article 118 of the Constitution of the Islamic Republic 
of Pakistan;  
(o) “regulations” means the regulations framed under the Act; and 
(p) “rules” means the rules made under the Act.  
CHAPTER II 
PUNJAB REVENUE AUTHORITY 
3. The Authority.– (1) The Government shall, by notification, establish a n 
Authority to be called the Punjab Revenue Authority. 
(2) The Authority shall be a body corporate , having perpetual succession 
and a common seal, with power to enter into agreement s, acquire, hold , manage 
and, subject to sub -section (3), dispose of property and to sue and be sued in its 
name. 
(3) The Authority shall not dispose of any immovable property except with 
the prior approval of the Government and through competitive bidding. 
(4) The Authority shall consist of the Chairperson and 3[such number of 
members as may ] be appointed by the Governme nt in such manner and on such 
                                       
2Substituted by the Punjab Revenue Authority (Amendment) Act 2016 (III of 2016) , w.e.f.6.2.2016, s.2; and published in the 
Punjab Gazette (Extraordinary), pages 3705-3706. 
3 Substituted for the words “not less than four members to” by the Punjab Finance Act 2018 (XXX of 2018), published in the 
Punjab Gazette (Extraordinary), dated: 29 October 2018, pp. 805-818, s. 5: it came into force on 1 November 2018. 
terms and conditions as may be prescribed, and until so prescribed as may be 
determined by the Government. 
(5) No person shall be appointed as the Chairperson unless he 
possesses– 
(a) a master’s degree from a recognized University; 
(b) ample knowledge of tax systems in Pakistan; and 
(c) twenty years work experience, including five years’ experience in tax 
administration or financial management. 
(6) The qualifications, experience and other requirements for appointment 
as Secretary or a member shall be such as may be prescribed. 
(7) The Government may designate a member as senior member. 
(8) If the office of the Chairperson is vacant or the Chairperson is absent or 
is unable to perform the functions of the Chairperson owing to any cause, the senior 
member shall perform the functions of the Chairperson but, if at any time, the office of 
senior member is also vacant or the senior member is absent or is un able to perform 
the functions of the Chairperson owing to any cause, the Government shall make such 
temporary arrangements for the performance of the duties of the Chairperson as it 
may deem fit. 
4. Secretary.– (1) The Chairperson, on the recommendations o f the Authority, 
shall appoint Secretary of the Authority on such terms and conditions as may be 
prescribed, and until so prescribed as may be determined by the Government. 
(2) The Secretary shall perform such functions as may be prescribed or as 
may be assigned by the Chairperson or the Authority. 
(3) In the performance of his functions, the Secretary shall be responsible 
to the Chairperson. 
5. Powers and functions of the Authority.– (1) The Authority shall exercise such 
powers and perform such functions as are necessary to achieve the purposes of th is 
Act. 
(2) Without prejudice to the generality of the powers mentioned in sub -
section (1), the Authority shall have powers to– 
(a) administer and collect such taxes, duties and other levies  as are 
assigned to the Authority under a fiscal law; 
(b) implement, with the approval of the Government,  the tax administration 
reforms; 
(c) promote voluntary tax compliance; 
(d) implement comprehensive policies and program mes for education and 
facilitation of taxpayers, stakeholders and employees to improve the 
quality of the performance of the Authority as a service oriented entity;  
(e) adopt modern effective tax administration methods, information 
technology systems and policies to consolidate assessments , improve 
processes, organize registration of tax payers, widen the tax base, and 
make departmental remedies more efficient including enforcement of, or 
reduction or remission in  duty, penalty or tax, in accordance with the 
relevant fiscal law;  
(f) improve productivity through a comprehensive and effective human 
resource strategy; 
(g) identify and select a transparent manner , qualified work force on such 
terms and conditions and in such manner as may be prescribed; 
(h) grant such performance based additional allowances or incentives and 
rewards to the employees and members of the Authority as may be 
prescribed; 
(i) take appropriate measures includ ing internal controls to combat 
corruption in the organizations under the Authority and to provide 
checks to ensure that the integrity of the employees is verified 
periodically through applicable procedure s and the said verification 
shall constitute one of the criteri a for purposes of grant of incentives 
and consideration for promotion;  
(j) direct or advise, where necessary, investigation or inquiry into 
suspected duty or tax evasion and tax or commercial fraud; 
(k) introduce and maintain a system of accountability of performance, 
competence and conduct of the employees; 
(l) implement the mandate and provisions of a fiscal law if so authorized 
by such law; 
(m) establish, with the approval of the Government, a foundation for the 
welfare of the present and retired employees and their families, and for 
creating, establishing, organizing and assisting them in the social and 
cultural facilities;  
(n) frame regulations, policies, program mes, strategies in order t o carry 
out the purposes of the Act;  
(o) set up mechanism and processes for remedying the grievances and 
complaints of the tax payers;  
(p) develop a website and adopt , in the prescribed manner,  electronic 
communication in respect of all taxation matters such as e -filing, e -
payments, e -notice, e -notification, digital imaging, protocols or 
agreements; 
(q) practice transparency and public participation as a norm  for all its 
processes and policies;  
(r) review the existing fiscal laws and suggest improvements, if necessary;  
(s) forma committee and assign or delegate functions to the committee; 
4
[*] 
(t) perform such other functions as may be prescribed or are incidental to 
the above functions or assigned by the Government 
5
[;]  
                                       
4The word “and” was omitted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the 
Punjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.2.   
5Substituted for the “full-stop” by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the 
Punjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.2.   
6
[(u) establish such offices, commission rates or formations as deemed 
necessary for the effective functioning of the Authority; and 
(v) frame regulations for allocation and transaction of business of the 
Authority.]  
(3) Subject to the provisions of this Act and the rel evant fiscal law, t he 
Authority may, where appropriate, issue notifications, circulars  and instructions for 
the enforcement of any of the provisions of the Act or any other fiscal law 
administered by the Authority. 
7
[(4) Till such time that the Authority is constituted under this Act, the 
Chairperson shall perform the functions and discharge the duties of the 
Authority.]  
6. Human resource management .– (1) The Authority may, in respect of its 
employees– 
(a) develop and implement human resource management policies; 
(b) assess, identify, create, increa se, decrease or designate or re -
designate posts and prepare  and execute the internal job posting 
regime; 
(c) lay down qualifications and criteria for the posting of employees against 
specialized or available posts; 
(d) implement a transparent and objective evaluation process to determine 
that an employee  is qualified for posting against a specialized or 
available post; 
(e) make assessment of integrity and proficiency of the employees for 
purposes of evaluation, posting, promotion, transfer or other incidental 
matters; 
(f) transfer, select or post  any employee against any post on the basis of 
transparent criteria of selection in any entity administered by the 
Authority; 
(g) take action, issue orders, regulations, guidelines, code of conduct  to 
achieve the purposes of this Act; 
(h) appoint, with or without remuneration,  such advisers, commissioners, 
consultants, experts, interns, liaison officers and other staff  as may be 
prescribed; 
(i) fix, with the approval of the Government, an honorarium or remuneration 
for the services rendered by  advisers, consultants, experts, fellows, 
interns, officers and staff of the Authority, liaison officers and other staff 
engaged by the Authority; and 
(j) impart the requisite training to its employees for purposes of better tax 
administration. 
                                       
6Inserted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), pu blished in the Punjab Gazette 
(Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.2.   
7Inserted by the Punjab Revenue Authority (Amendment)  Act 2016 (III of 2016), w.e.f.6. 2.2016, s.3 ; and published in the 
Punjab Gazette (Extraordinary), pages 3705-3706. 
(2) Notwithstanding anything contained in this Act , an appointment of a 
person to a post in the Authority shall not confer any right on such person to continue 
to serve in the said post. 
7. Meetings.– (1) The Authority shall meet at least once in a month but the 
Chairperson may, at any time, call a meeting of the Authority. 
(2) The Authority shall conduct its meetings, take decisions and keep 
record of the proceedings of the meetings in such manner as may be prescribed , 
and until so prescribed as may be determined by the Authority. 
8. Validity of proceedings.– No act , proceeding, decision or order of the 
Authority or a committee of the Authority shall be invalid by reason only of the 
existence of vacancy or any defect in the constitution of the Authority or a committee. 
9. Data bank.– (1) The Authority shall create and maintain a data bank 
containing information from third parties necessary to achieve the purposes of th is 
Act. 
(2) The Authority shall use the data, amongst other things,  to increase the 
taxpayers’ base, ensure accuracy of information, financial analysis and to evaluate 
the performance of the employees. 
(3) The Authority may share its data  with, or request for data from , the 
Government or any of its statutory body, law enforcement entity or utility compan y, 
stock exchange, State Bank of Pakistan, banks, financial institution s or other 
organizations including any ministry, body or authority of the Federal Government or 
of any other Province. 
10. Properties and assets to vest in the Authority.– (1) All properties, assets 
and reco rds transferred to, or  purchased or  acquired by , the Authority and all 
intellectual property rights arising from technical or professional report s, analysis, or 
system, written, prepared or developed by the employees of the Authority or 
procured by the Authority shall vest in the Authority and shall be the property of the 
Authority. 
(2) The Authority may create its own logo, insignia, stationary, fo rms, 
returns, challans and online communication mechanism. 
11. Authority may impose any fee or charges .– The Authority may, with the 
approval of the Government,  levy any fee or charges  for provision of additional or 
enhanced facilities to the taxpayers, or may direct reimbursement o f such cost o r 
expense as is incurred by the Authority on that account. 
CHAPTER III 
ADVISORY COUNCIL 
12. Advisory Council.– (1) There shall be an Advisory Council  of the Authority  
consisting of the following:- 
(a) Minister for Finance of the Government; 
(b) Chief Secretary of the Government; 
(c) Chairperson; 
(d) Secretary to the Government, Finance Department;  
(e) Four private members to be nominated by the Government from 
amongst the eminent economists, tax experts , bankers, chartered 
accountants, representatives of Chambers of Commerce and Industry or 
civil society organizations; and 
(f) any other member co-opted by the Authority. 
(2) The Advisory Council shall be an advisory body of the Authority and 
shall propose to the Authority appropriate recommendations and guidelines 
pertaining to policy, planning, reforms, budget and any other matter referred to it by 
the Government. 
(3) Minister for Finance of the Governmen t and, in his absence the Chief 
Secretary, shall be the Convener of the Advisory Council. 
(4) The Advisory Council shall perform its functions in such manner as 
may be prescribed. 
CHAPTER IV 
ADMINISTRATION OF TAXES 
13. Registration of tax payers .– A person registered or to be registered, 
licensed or to be licensed under the relevant fiscal law administered by the Authority, 
shall be deemed to be validly registered for purposes of this Act. 
14. Assessment, collection and returns of taxes.– (1) Where necessary, the 
Government may declare separate assessment, billing and collecting branches in the 
Authority for purposes of administration of the taxes as are assigned to the Authority. 
(2) Subject to the provisions of the relevant fiscal law, the Authority shall 
follow such procedure and manner for purposes of assessment, billing, collection 
and filing of returns of the taxes as the Government may prescribe. 
(3) The Authority shall, in the prescribed manner,  deposit all the proceeds 
of the taxes in the Provincial Consolidated Fund or the Public Account. 
CHAPTER V 
FINANCIAL PROVISIONS 
15. Fund.– (1) There shall be established a Fund to be known as the Punjab 
Revenue Authority Fund which shall be administered and controlled by the Authority. 
(2) The Fund shall consist of– 
(a) budgetary releases from the Government; 
(b) grants made by the Government, the Federal Government or any other 
authority or agency; 
(c) fee and charges collected and profits earned by the Authority; and 
(d) income from any other source. 
16. Budget and accounts. – (1) The Authority, before the commencement of a 
financial year, prepare a statement of the estimated receipts and expenditure of the 
Authority for the financial year in the prescribed manner and submit it to the 
Government for consideration and approval. 
(2) The Authority shall maintain proper accounts and other records relating 
to its financial affairs including its income and expenditures and its assets and 
liabilities in such form and manner as may be prescribed.  
(3) As soon as may be, after the end of each financial year, the Authority, 
in the manner prescribed, shall cause to be prepared for that financial year 
statements of account of the Authority, which shall include a balance -sheet and an 
account of income and expenditure. 
(4) The Authority may ope n and maintain its accounts at such scheduled 
banks as it may determine. 
17. Audit.– (1) The Auditor General of Pakistan shall annually audit the accounts 
of the Authority. 
(2) The Government, in addition to the audit under sub -section (1), may 
cause the a nnual accounts of the Authority audited, in the prescribed manner, by a 
Chartered Accountant or a firm of Chartered Accountants. 
CHAPTER VI 
8[APPELLATE TRIBUNAL] 
18. Appellate Tribunal.– (1) The Appellate Tribunal shall consist of such number 
of judicial and accountant members as the Government may, from time to time, 
determine. 
(2) The Government shall appoint judicial members of the Appellate 
Tribunal from amongst the District and Sessions Judges in consultation with the 
Lahore High Court. 
 
9
[(3)  A person may be appointed as an accountant member of the Appellate 
Tribunal if he: 
 (a) satisfies the following conditions: 
(i) has served in substantive basic pay scale 19 or above for a 
minimum period of two years and has successfully completed 
senior management course; 
(ii) has five years’ cumulative experience in tax administration or 
financial management; and 
(iii) belongs 10[or h as belonged ] to the Pakistan Administrative 
Service, Federal Board of Revenue, Pakistan Audit and 
Accounts Service, Punjab Management Service or the service of 
Excise and Taxation Department; or 
                                       
8Substituted for the heading “APPEALS AND REFERENCES” by the Punjab Finance Act 2018 (XXX of 2018), published in the 
Punjab Gazette (Extraordinary), dated: 29 October 2018, pp. 805-818, s. 5: it came into force on 1 November 2018. 
9Substituted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the Punjab Gazette 
(Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.3.   
10Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the P unjab Gazette (Extraordinary), dated: 29 October 
2018, pp. 805-818, s. 5: it came into force on 1 November 2018. 
(b) has worked as Commissioner (Appeals) of the Authority or in the 
Federal Board of Revenue for a minimum period of two years.] 
(4) The Government shall designate the senior most judicial member of 
the Appellate Tribunal as its Chairperson.  
(5) The Appellate Tribunal may exercise its powers and  discharge its 
functions in the prescribed manner in such Benches as the Chairperson may 
constitute from amongst the members of the Appellate Tribunal. 
(6) Subject to the provisions of sub-section (5), the Appellate Tribunal shall 
have the power to regulate its own procedure, and the procedure of the Benches of 
the Appellate Tribunal in all matters relating to the discharge of its functions including 
the places at which the Benches shall hold their sittings. 
11[19. Appeal.–  * * * * * * * * * *   ] 
12[20. Reference to the High Court.– * * * * * * *   ] 
CHAPTER VII 
MISCELLANEOUS 
21. Staff.– (1) The Authority may employ such persons as may be necessary for 
the efficient performance of its functions in such manner and on such terms and 
conditions as may be prescribed. 
(2) The employees of the Authority shall hold office during the pleasure of 
the Authority and shall be liable to such disciplinary action as may be prescribed. 
(3) The Authority may, in the manner prescribed, absorb  in its service an 
employee who is on deputation with the Authority, subject to prior approval of the 
Government or the employer and consent of the employee. 
(4) The terms and conditions of service of an employee, on absorption, 
shall not be less favourabl e than those admissible to such employee immediately 
before his absorption in the service of the Authority. 
22. Delegation by the Government.– (1)The Government may delegate any of its 
powers to the Authority on such terms and conditions as the Government may 
determine. 
(2) The Government may , by notification,  assign or delegate to the 
Authority any powers or functions under any fiscal law. 
23. Directions from the Government.– The Government may, from time to time, 
give such general or specific directions to the Authority as may be necessary for the 
efficient performance of its functions and achieving the objectives of the Act and the 
Authority shall implement such directions. 
                                       
11Omitted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October 
2018, pp. 805-818, s. 5: it came into force on 1 November 2018. 
12Ibid. 
24. Delegation by the Authority .– The Authority may, with the concurrence of 
the Government, delegate any of its functions and powers to any department, 
agency or employee of the Government. 
25. Annual report.– (1) The Authority shall, within three months of th e close of a 
financial year, submit to the Government an annual report. 
(2) The report shall consist of– 
(a) the statement of accounts; 
(b) a comprehensive statement of the work, activities and performance of 
the Authority during the preceding financial year; and 
(c) such other matters as may be prescribed and as the Authority may 
consider appropriate.  
(3) The Government shall, within two months of receiving the report from 
the Authority, shall give notice for laying the report in the Provincial Assembly of the 
Punjab, and shall lay the report before the Assembly in its first available session. 
26. Public servants. – The Chairperson, Secretary, members, officers, 
employees and other persons authorized to perform or exercise any function or 
power un der this Act or render services to the Authority as agents, advisors or 
consultants shall be deemed to be public servants within the meanings of section 21 
of the Pakistan Penal Code 1860 (XLV of 1860). 
27. Indemnity.– (1) No prosecution, suit or other leg al proceeding shall lie 
against the Authority, Appellate Tribunal, Chairperson, members, officers and other 
employees of the Authority or of the Appellate Tribunal for anything done in good 
faith for carrying out the purposes of the Act, rules or regulations. 
(2) No Government department or agency shall initiate any enquiry or 
investigation against the official conduct of any of the employees of the Authority 
without prior approval of the Authority. 
28. Representation.– (1) Any person aggrieved by any action or decision taken 
for the enforcement of the relevant fiscal law or by any act of maladministration, 
corruption and misconduct by any employee of the Authority or by any unnecessary 
delay or hardship caused due to any administrative process may file a representation 
to the Chairperson. 
(2) The Chairperson or any other officer designated by the Chairperson 
shall, after affording an opportunity of hearing to both the parties,  make such order 
as may be necessary and inform the applicant accordingly. 
(3) Pending final action or order on the representation, the Chairperson 
may stay further proceedings in the matter at any subordinate level. 
29. Power to conduct surveys. – The Authority may conduct or cause to be 
conducted such surveys as it may deem necessary to broaden the tax -base and to 
widen tax coverage under any fiscal law. 
30. Assistance to the Authority. – All departments, agencies, organizations, 
entities, formations and bodies of the Government shall, on request,  be under 
obligation to extend necessary and due cooperation and assistance to the Authority 
in the performance of its functions under this Act, rules or regulations. 
31. Directorates.– (1) The Authority may, with the approval of the Government, 
establish such directorates for such tax-related specialized functions like intelligence 
and investigation, internal audit and inspection or training and research  as may be 
necessary. 
(2) The Authority shall assign and regulate the powers and functions of the 
said directorates in such manner as it may deem proper. 
32. Act to override other laws .– The provisions of this Act shall have effect 
notwithstanding anything to the contrary contained in any other law. 
33. Rules.– The Government may, by notification, make rules to carry out the 
purposes of this Act. 
34. Regulations.– (1) Subject to this Act and the rules, the Authority may frame 
regulations for giving effect to the provisions of the Act. 
(2) Without prejudice to th e foregoing powers, such regulations may 
provide for appointment of its officers, staff, employees and other persons, terms and 
conditions of their service and performance of functions by the Authority. 
35. Removal of difficulties.- If any difficulty arises in giving effect to or applying the 
provisions of this Act, rules or regulations, the Government may make such order, not 
inconsistent with the Act or the rules and regulations, as may be necessary to remove 
the difficulty. 
13
[36. Validation.– Notwithstanding any omission, discrepancy or defect in the 
establishment or composition of the Authority or anything to the contrary contained 
in this Act or the Punjab Sales Tax on Services Act 2012 (XLII of 2012) or th e rules 
made thereunder: 
(a) any action of the Chairperson on behalf of the Authority, or anything to 
the contrary contained in any decree, judgment or order of any court, 
the sales tax or any other amount levied, charged, collected or realized 
by the functionaries of the Authority from any person shall be deemed 
to have been validly taken, levied, charged, collected or realized under 
the Act; 
14
[*] 
(b) any action taken by the Chairperson till the establishment of the 
Authority under section 3 of the Act shall be deemed to be the action 
taken by the Authority 
15
[; and] 
                                       
13Inserted by the Punjab Revenue Authority (Amendment) Act 2016 (III of 2 016), w.e .f.6.2.2016, s.4 ; and published in the 
Punjab Gazette (Extraordinary), pages 3705-3706. 
14The word “and” was omitted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the 
Punjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.4.   
15Substituted for the “full-stop” by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the 
Punjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.4.   
16
[(c) the Authority stands established under section 3 and shall be deemed 
to have been established with effect from 1 July 2012.] 
                                       
16Inserted by t he Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the Punjab Gazette 
(Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.4.