Sindh Land Revenue Law

Q1: Discuss the various classes of revenue officers and their duties.

Introduction: Under land revenue act 1967 there are various classes of revenue officers. The act
describes appointment power duties and functions of revenue officers. Administrative control in revenue
matters all over a province is exercised by the board of revenue; even revenue officer is subject to
control and supervision of the officer to whom he is subordinate.

Definition of revenue officer: According to sec. 4 (23) of the revenue act:

"Revenue officers mean a revenue officer having authority under this act discharge the functions of a
revenue officer."

Classes of revenue officers

Following are various classes of revenue under land revenue act 1967.

(I) Board of revenue (ii) Commissioner (iii) Collector (IV) Assistant collector of 1st grade (v) Assistant
collector of second grade

Board of revenue: The board of revenue is the highest authority revenue matters.

Definition: "Board of revenue means the board of revenue established under the Sindh Board of
Revenue Act 1957."

Duties:

 The board of revenue exercise general superintendence and control over all revenue
officers.
 The board of revenue appoints and transfers the revenue officers.
 The board of revenue is the highest court of appeal and revision.
 The board of revenue distributes business and withdrawal and transfer cases.

Commissioner: The province is divided into division. The Commissioner is an incharge of a division and
all officers are subject to its control. The Commissioner shall be appointed under the land revenue act for
each division.

Duties

 The Commissioner can distribute any business to any officers under its control.
 The Commissioner can transfer any case pending before any subordinate officer to any
other officer subordinate to him.
 The Commissioner may withdraw any case pending before any subordinate and shall
either to dispose of it himself or to transfer to any other offices subordinate to him to be
disposed of.
 The Commissioner may refer any case which he is empowered to dispose of under this
act any other revenue subordinate of investigation and report and may decide the case upon
such report after giving the parties concerned an opportunity of being heard.
  Commissioner can summon any person whose attendance he considers necessary for
the purpose of any business before him as revenue officers.

Collector:

The Collector is the head of a district. he is district officer revenue in a district. the collector is the most
reasonable position holder of a district and perform multi-task duties. The collector shall be appointed
under land revenue act 1967 in a district.

Duties:

 The collector may transfer any case pending before any subordinate officer to any other
officer to his choice.
 The collector may withdraw any case pending before his assistant controllers or any
other subordinate officer shall either to dispose of it himself or transfer the case to any other
assistant collector or any other subordinate officer disposal.
 The collector may refer any case which he is empowered to dispose of himself under this
act to any other revenue officer subordinate to him for investigation an report and may decide
the case on such report after giving the parties concerned an opportunity being heard.
 The collector may summon any person whose attendance he considers necessary for the
purpose of any business before him as revenue officer.

Assistant collector of 1st grade: The assistant collector 1st grade is appointed as revenue officer as head
of a sub- division. Assistant collector 1st grade performs his duties as per directions of provincial govt.

Assistant collector of 2nd grade: Tehsildars or Mukhtiarkars are normally assistant collectors of the
second grade. Assistant collector second grade perform his duties as per directions of provincial
government. The appointment of all revenue officers shall be made by notification.

Scope: Revenue officers have power to take the cognizance of the following offences.

(I) intentionally giving or fabricating false evidence at any stage of judicial proceeding.

(ii) Making of malicious or corrupt reports or pronouncement at any stage of a judicial proceeding by a
public servant.

(iii) Intentional insult or interruption to public servant setting in judicial proceedings.

Conclusion: To conclude I can say that all functions of whatever class of revenue officer are determined
under the Land revenue act 1967. The board revenue is the chief authority for revenue matters in the
province. It is competent to determine the rules of appointment and duties of various officers.

Q2: Define the record of rights and what are documents included there in.

Introduction: The record of right is maintained in every estate. It provides various information about a
particular land. The assessment of land revenue payable, disputes regarding land are determined in the
light of record of rights. Land revenue presumption of truth attached to the entries in the record of
rights.

Relevant provisions: Sections 39, 40 Sindh Land revenue act 1967.

Power of board of revenue: Where is appears to the board of revenue that record of rights for an estate
does not exist, or the existing record of rights for an estate requires special revision, the board of
revenue may by notification, direct that a record of rights be made or the record of rights be revised as
the case may be.

Effect: A record of rights made or specially revised for an estate shall be deemed to be the record of
rights for that estate, but shall not affect any presumption in favor of the Govt, which has arisen already
from any previous record of rights.

Object of record of rights: The primary object of record of rights is the collection of land revenue from
the person who are liable to pay such amount under the land revenue act.

Documents included in record of rights:

(I) Register of the names of land owner and tenant: The record of rights consists of a register containing
information as who are the tenants and who are landowners in a estate. It also specified particulars of
the rents as profit.

(ii) JamaBandi: Jamabandi or register of Haqdarazaminb is an up to date edition of record of right, it is an

authentic record of the owners of land within an estate.

(iii) Register regarding liabilities of land owner and tenant and other revenue matters: A register
containing there in information with regard to the liabilities of the land owners and tenant respectively.
It also contains information in regard to the quantum of the land revenue rate cesses, and other
payments due from the land owners.

(iv) Map of the estate: Map of the estate is also included in record of rights. It describes the location and
measurement of the field.

Conclusion: To conclude I can say that record of right is collection of various revenue papers regarding an
estate. It is maintained in every village and contains information about revenue matters rent payable,
cessess, names of landowner and tenant, their obligation and right etc.

Q3. Distinguish between general and special assessments, under what circumstances are special
assessments made. OR Define assessment circle, under what conditions special assessment of land
revenue takes place. OR What are "special assessment", when are they carried out.

Introduction: Assessment is a process to estimate the value of property for tax under land revenue act
land is assessed for land revenue. All lands to whatever purpose applied and wherever situate is liable to
the payment of the land wherever except such land which has been exempted from the liability of land
revenue. The land has to be assessed at the rates at which it is assessable according to its state at the
time of assessment.
Relevant provisions: Sections 56, 70 of the Sindh land revenue act 1967.

Meaning of assessment: To fix the amount for value of property.

Assessment circle: Assessment circle means a group of estates which in the opinion of board of revenue,
to be recorded in an order in writing are sufficiently homogenous to admit of a common set of rates
being used as general guide in calculating the land revenue to be assessed upon them.

Kinds of assessment: Under the land revenue act, there are two kinds of assessment, General
assessment & Special assessment.

Assessment of land revenue: According to the section 56 "all land, to whatever purpose applied and
wherever situate, is liable to the payment of land revenue to the government.

Exceptions:

 Such land as has been wholly exempted from that liability by special contract with
government or by the provision of any law for the time being in force.
 Such land as is included in village site.
 Such land as is included in government limit.
 Land on which property tax under the urban immovable property tax act 1958 is
payable.
 Waste and barren land not under cultivation for a continuous period of not less than six
years immediately before the date of notification of general assessment or re- assessment.
under section 59.

Special assessment:
Revenue officer can make special assessment of the land under revenue act in making special
assessment it is not necessary to follow the procedure of general assessment. The confirmation of the
assessment in made by the board of revenue.

Special assessment is made in the following case.

 When it is proposed to change the form assessment.

 When lands a sole, leased or granted by government.
 When the assessment of any land has been annulled or the land owner has refused to
be liable therefore and the term for which the land was to be managed by the collector or his
agent quit in form has expired.
 When assessment of land revenue requires revision in consequence of the action of
water or send or of calamity of season or forms any other cause.
 When revenue due to the government on account of pasture or other natural product of
land, or on account of mills, fisheries or natural products of water, or on accounts of other rights
described section 49 or 50 has been included in assessment made under the forgiong provision
of this chapter.
 When waste and barren land becomes liable to the payment of land revenue.
 Where the general assessment is not necessary.

Distinction between general and special assessment:

(i) As to contingency: General assessment in not made on happening of certain event. Special
assessment in made on happening of certain event.

(ii) As to application: Application is not made for general assessment. Application may be filed for special
assessment.

(iii) As to duration: There is fixed period of time in general assessment. There is no fixed period of time in
special assessment.

(iv) As to sanction of Govt: For general assessment sanction of government is required. No sanction is
required in special assessment.

(v) As to sanction of BOR: Sanction of BOR is required before making general assessment. Sanction of
BOR is not required.

(vi) As to Announcement: In general assessment time and date from which it is to take place is
announced by the revenue officer. Special assessment is not announced in such way.

(vii) As to procedure: In general assessment procedure is followed. In special assessment it is not

necessary to follow the procedure of general assessment.

Conclusion: To conclude I can say that assessment is necessary for the process of receiving land revenue
for the Govt. general assessment and special assessment are two kinds of assessment. Special
assessment is made under Sec. 70 of the Sindh land revenue act 1967.

Q4. What are the different steps prescribe under law for the recovery of arrears of land revenue?

Introduction: If a landowner fails to pay land revenue assessed or imposed on his holding government
may adopt various methods for recovery of the land revenue. The payment of land revenue is the first
charge on the land and the collecting agencies can collect the revenue from person occupying the land
without regard to his title.

Following are different processes available under land revenue act for the recovery of arrears of the land
revenue. (Sec-80)

1) By notice of demand: A notice of demand may be issued by the revenue officer on or after the day
following on which an arrear of land revenue occurs.

2) By arrest and detention of defaulter: If land revenue remains unpaid after the laps of 30 days of
further notice, the revenue officer may issue a warrant for the arrest of defaulter by a police officer. The
revenue officer may produce the defaulter before the collector or he may be kept by him not more than
10 days. Following are exempted from the arrest. Female, Lunatic and Minor

The warrant shall not be executed in the following cases.

 If arrears are paid by the defaulter.

 Any security is furnished for the payment of arrears by the defaulter.
3) Distress and sale of moveable property and crops: At any time after an arrear of land revenue has
accrued, the moveable property, and uncut or ungathered crops of the defaulter, may be detained and
sold by order of a revenue officer. The collector may exempt any quantity seed grain, any cattle and
subsistence for the family of the defaulter for survival.

4) By transfer of holding: At any time after an arrear of land revenue has accrued on a holding, the
collector may transfer/lease holding to any person being a landowner of the estate in which such holding
situated and not being a defaulter in respect of his own holding, on condition of his paying the arrear
before being put in possession of the holding and on such further conditions as the collector may deem
fit to impose. The transfer may be either till the end of agricultural year or for a term not exceeding
fifteen years. The arrears of the land revenue is not recoverable by any of the processes here in before.

5) By attachment of holding: The collector may cause such holding to be attached and taken under his
own management or that an agent appointed by him for that purpose. This attachment will not exceed
in any case from 5 years shall be released are discharged sooner, the land shall be released and the
surplus profit, if any, by handed over to the land owner.

6) By annulment of assessment of holding: If the aforementioned processes are insufficient and the
revenue is due for more than one year, the board of revenue may annul the existing assessment of the
holding.

7) By sale of holding: If the land revenue is accrued and forgoing processes are insufficient for the
recovery thereof, the collector with the prior permission of the board of revenue may sell the land in
respect of which arrears are due.

8) By proceeding against immovable property of the defaulter: If the arrears of the land revenue are
not before mentioned, the collector may attach any other immovable property of the defaulter.

Place of making deposit: Arrears of land revenue have to be deposited at the same Tehsil headquarter in
whose jurisdiction the estate is situated and where the Tehsil treasury has been incorporated with the
district treasury, than any such deposit can be made into the district treasury.

Conclusion: To conclude I can say that, the land revenue act provides for the processes for recovery of
arrears of land revenue. All the land owners are liable for the payment of land revenue of their holding
under land revenue act no one can escape his liability for the payment of arrears of land revenue.

Q5. Explain the procedure of partition of land under the land revenue act. OR Who can apply for
partition of "joint holding" what is the procedure prescribed under law processing such application.

Introduction: Any joint owner of land or joint owner of tenancy can make application for partition of
holding. The application for the partition of land is filed before the land revenue officer. A person who
has no share in land cannot file suit of partition of the land.

Relevant provision: Sec-135 to 150 Sindh land revenue act 1967.

Application for partition of land: According to Sec-135 any joint owner of land may apply to a revenue
officer for partition of his share in the land.
Conditions for filing application:

 At the date of application the share is recorded under Chapter VI as belonging to him or.
 His right to the share has been established by a decree which is still subsisting as that
date or.
 A written acknowledgement of that right has been executed by all persons interested in
the admission or denial thereof.

Restriction and limitation on partition: Following are restriction and limitations on partition.
 Worship places and grave yard held in common before partition shall continue to be so
held after partition.
 Any embankment, water course, well or tank and any land n which the supply of water
depends.
 Any grazing field.
 Any land which is occupied as the site of a town or village may be refused for partition if
in the opinion of the land revenue officer it shall cause hardships to the co- sharers on other
persons directly or indirectly.

Procedure of partition by the revenue officer: The revenue officer shall adopt the following procedure.

1- Notice of application: Revenue officer shall send notice to the relevant parties and fixed time for
hearing.

2- Addition of party: If any party desire to become party he can apply and revenue officer shall add him
as an applicant for partition.

3-Disallowance of partition: If revenue office deems fit that there are sufficient grounds for disallowance
of partition; he may reject the application for partition.

4-Procedure on admission of application: If application is admitted, the revenue officer shall desecration
the questions if any in dispute between any of the person interested distinguishing between.

(a) Question as to the title in property of which partition is sought.

(b) Question as to the property to be divided for the mode of making the partition.

5-Disposal of other questions: If there are other questions regarding the partition of land the revenue
officer shall dispose such questions.

6-Completion of partition proceeding: When all disputes are settled by the revenue office he shall cause
an instrument of partition to be prepared and the date on which the partition is to take effect to be
recorded therein.

7-Delivery of possession of property: An owner to whom any land is allotted in proceedings for partition
shall be entitled to possession thereof as against the other parties.

(a) Limitation: A person to whom a share is allotted in partition can make application for the delivery of
possession within three years from the date on which the partition is to take effect.
Conclusion: To conclude I can say that revenue officer can entertain application of partition of land by
joint owner. His power to decide questions of title is of discretionary nature under land revenue act;
there are some limitation and restriction which have been imposed on partition.

Q6. What is the procedure of mutation of land? OR How and on what occasion, or occasions, a
mutation is affected, does mutation confer right of ownership? If not what is its purpose.

Introduction: Mutation is change or alteration of any entry in the revenue records. The Patwari keeps up
a register of mutation, in which he records all the acquisition of rights reported to him. The mutation
register consists of a counterfoil and foil. The entries in the mutation have evidentiary value. The Patwari
enters name of new person in register of mutation in place of the old person.

Relevant provisions: Sec-42 Sindh land revenue act 1967.

Meaning of mutation: The process or an instance of change or alteration.

Object of mutation: The main object of mutation is to keep the revenue records up to date so that Govt
may know about the owners of the land.

Significance of mutation:

 Up to date record is kept and maintained.

 Right of owners are protected and safeguarded.
 Better administration is done by the revenue authorities.
 For the recovery of arrears of the land revenue.
 Presumptive piece of evidence.

Procedure of mutation: The procedure of entering mutation is an under.

Report to Patwari: A person acquiring a right by inheritance, purchase, mortgage, and gift or otherwise is
bound to report the Patwari about the acquisition.

Duty of Patwari: Patwari shall record such report in his daily diary and furnishes a copy of this record to.

a) The person making the report and

b) Union committee of the concerned area

If Patwari fails to enter mutation, the person who has been refused can make report to the following
a) Revenue officer concerned
b) Nazim of the union council or town committee of his area.

Does mutation confer right of ownership?

The provision of Sec. 42 of the land revenue is mandatory in nature and violation thereof shall be
considered as unlawful. Mutation is not a deed of title. The primary purpose of entering mutation is the
collection of revenue by the Govt. the mutation proceeding do not determine the rights of the parties. It
only shifts the onus of proof and not settles the question of title.
Case law 1990 MLD 89: Mutation in revenue record does not lay the foundation of a title in as neither
judicial proceeding nor designed to create title. The mutation can be used as an item of evidence in
support of a transaction under the mutation proceeding.

Mutation after the death of party: Mutation can be sustained even after the death of the party if
transactions were completed before the death of a party.

Conclusion: To conclude I can say that mutation is the change of name in the land revenue record. It
does not create rights of title in respect of property and no one can get vested right on the basis of
entering mutation. The revenue authorities sanction mutation in order to keep their record up to date.

Q7. Discuss the “law of Appeal” under Sindh Land Revenue Act.

Introduction: The law of appeal under land revenue act is very simple. A person who is party to the
order appealed can file appeal. He should state whole of his of his case before appellate court.

Relevant provisions: Sections 161 and 162 of land revenue act 1967.

Meaning: Any proceeding taken to rectify an erroneous decision of a court by bringing it before a high
court.

Law of appeal is based on the following maxim.

"Interest republican Sir Finis Litium", it is the duty of the state and its functionaries to ensure redress of
grievances and minimization of litigation

According to Sec. 161, Save as otherwise provided by this act, an appeal shall lie from an original or
appellate order of a revenue officer as follows namely.

 To the collector, when the order is made by an assistant of either grade.

 To the commissioner, when the order is made by a collector.
 To the board of revenue only on a point of law, when the order is made by a
commissioner.
Provided that
 When an original order is conformed of first appeal, a further appeal shall not lie.
 When any such order is modified or reversed on appeal by the collector, the order made
by the executive district officer revenue, on further appeal, if any to him shall be final.

Limitation for appeal: According to Sec. 162 of the land revenue act the period of limitation for an
appeal under Sec. 161 shall run from the date of the order appealed against and shall be.
 Thirty days, where the appeal lies to the collector.
 Sixty days, where the appeal lies to the commissioner.
 Ninety day where the appeal lies to the board of revenue.
Application of limitation act: Limitation act is applicable to the matters regarding appeal under land
revenue act 1967 and delay can be condoned under Sec- 5 of the limitation act.

Delay in filing appeal: Court is duty bound to take cognizance of delay even if limitation is not set up as a
defense by any party. In the absence of any satisfactory explanation for delay in filing appeal, court is not
justified to condone the delay.

Conclusion: To conclude I can say that appeal is continuation of the original proceeding. The original
orders passes by assistant collector are appealable to the collector and so on. The limitation act is
applicable to the limitation prescribed in the Sec. 162 of the land revenue act 1967.

Q8. Define pre- emption? When does this right arise and do whom is this right available?

Introduction: Pre- emption is purchase by one person before an opportunity is offered to others. This
right arises only on a complete sale. The right of pre- emption does not arise out of gift, sadqah, waqf,
inheritance bequest or a lease.

Definition: According to Section 293 of Punjab pre- emption act "right of pre- emption means a right to
acquire by purchase an immoveable property in preference to other persons by reason of such right."

Right of pre- emption arises only of a sale which is

 Valid.
 Complete
 Bonafide

Objectives of pre- emption:

 Protection of the privacy of a specified area
 Discourage the stranger to enter in a special area
 Maintenance of sanctity.
 Preservation of prevailing values and atmosphere.

Who is pre-emptor: The person who has right of pre- emption is called pre- emptor. He is also called
Shafi.

Persons entitled to claim pre- emption: According to Section 6 of the pre- emption act the following are
the persons who are entitled to claim the right of pre- emption.

 Shafi Sharik.
 Shafi Khalit
 Shafi Jar

When does right of pre- emption arise: The right of pre- emption accrues on sale an immovable
property.
Definition of sale: Sale means permanent transfer of the ownership of an immovable property in
exchange for valuable consideration and includes transfer of an immovable property by ways of Hiba-Bil-
Iwaz or hiba ba Shart-ul-Iaz.

Exceptions:

 Transfer of an immovable property through inheritance or will or gift, other than hiba-
bil-iwaz or hiba Shart-ul-Iaz.
 A sale in exception of a decree for money or if any order of a civil, criminal, revenue, or
any other court or a revenue officer or any local authority.
 Exchange of the agricultural land.
 Transfer of an immovable property for a consideration other than valuable
consideration, such as the transfer of an immovable property by way of dower or composition in
a murder or hurt cases.
On what kinds of property the right of pre- emption can be claimed: Under the Punjab pre- emption act
following are three kinds of property on which the right of pre- emption can be claimed.
 Agricultural land.
 Village immoveable property.
 Urban immovable property.

Conclusion: To conclude I can say that the right of pre- emption is a preferential right of a person already
present in the locality. The person who has such right is called Shafi. It can be acquire in connection with
agricultural land, or village or urban immovable property. The right of pre- emption arises only in case of
complete sale.

Q9. What are the essentials requirements to demand a right of Pre- emption?

Introduction: Under Punjab pre- emption act, right of pre- emption can be acquired by demand from
person who has right of pre- emption. If there is no demand by the person having this right of pre-
emption is lost.

Relevant provisions: Sec. 13 Punjab pre- emption act.

Demand of pre- emption: There are certain requirements or conditions which are to be performed by
the pre- emptor to enable him to claim the right of pre- emption. No person is entitled to claim unless
such person makes demands of pre- emption.

Essentials requirement to demand a right of pre- emption: Sec-13 clearly says that right of pre- emption
is extinguished if no demand is made namely

 Talab-i-Muwathbat
 Talab-i-Ishhad
 Talab-i-Khusumat
1) Talab-I-Muwathbat: Talab-i-Muwathbat means immediate demand by a pre- emptor, in sitting or
meeting (Majlis) in which he has come to know of the sale, declaring his intention to exercise a right of
pre- emption. There must be two witnesses for Talab-i-Muwathbat.
Conditions:

 Talab-i-Muwathbat must be made on the completion of sale

 Talb-i-Muwathbat must be made on knowing of sale
 It should be made in the meeting in which sale is known
2) Talab-I-Ishhad: Talab-i-Ishhad means demand by establishing evidence. It is second demand. It was
held that pre- emptor after making Talb-i- Muwathbat is obliged in perform second demand, as soon
therefore as possible. It should be made within 14 days of Talb-i-Muwathbat.it may be made to
purchaser by giving a notice.
3) Talab-I-Khusumat: Talab-i-Khusumat means demand by filing a suit. It is third demand which consists
of the institution of the suit of pre- emption.

Conditions:

 Suit must be filed in the competent court.

 It should be made within 120 days of Talb-i-Muwthibat.
Persons who can make demand: Following are the persons who can make demand.
 Pre- emptor or.
 His agent or.
 His guardian.

Conclusion: To conclude I can say that right of pre- emption is a personal right, it can be acquired only if
requirement of Sec-13 are fulfilled. This right can also be lost if no demand in made by the pre- emptor.
The right of pre- emption is recognized in favor of person having interest connected with the property
subject to sale. It is a week type of right.

Q10. What are three classes of person who are entitled to claim pre- emption? OR What do you
understand of right of pre- emption? Who are the class of persons entitled to exercise such rights in
performance to others?

Introduction: The rights of pre- emption is a right which the owner of an immoveable property
possesses to acquire by purchase another immoveable property which has been sold to another under
the Punjab pre- emption act every person has not right of pre- emption. It is available to only those
people who are mentioned in this act.

Relevant provisions: Section 6 Punjab Pre- emption act.

Persons entitled to claim pre- emption: Following are three classes of person who are entitled to claim
pre- emption.

 Shafi Sharik.
 Shafi Khalit.
 Shafi Jar.

1) Shafi Sharik: Shafi Sharik means a person who is a co- owner in the corpus of the undivided moveable
property. Shafi Sharik is pre- emptor by way right of coparcenaries.
2) Shafi Khalit: Shafi Khalit means a participator in a special right attached to immoveable property sold
such as right of way, right of passage of water or right of irrigation.

Conditions: Shafi Khalit can claim the right of pre- emption on the fulfillment of the following conditions.

 There should be no Shafi Sharik

 If Shafi Sharik has waived his right

3) Shafi Jar: Shafi Jar means a person who has a right of pre- emption because of owing an immoveable
property adjacent to the immoveable property. Shafi Jar can claim right of pre- emption in the following
circumstances.

 Where there are no Shafi Sharik and Shafi Khalit.

 If they are present, they waived their right.

Demand of pre- Emption: There are certain requirements or conditions which are to be performed by
the pre- emptor to enable him to claim the right of pre- emption. No person is entitled to claim unless
such person makes demands of pre- emption.
Death of pre- emptor: In case of death of pre- emptor after he had made any of the demands, right of
pre- emption would stand transferred to his heir.

Conclusion: To conclude I can say that under Punjab pre- emption act, Shafi, Shari, Shafi Khalit and Shafi
Jar can claim the right of pre- emption. All these three persons are different kinds of pre- emptor.