THE PUNJAB LAND

REVENUE ACT,
1967

Presented By: Advocate Sobia Fatima

Lecturer (TBLC & IIUI), Researcher,
Legal Consultant, Lawyer
Ex-Legal Consultant at Parliament of
Pakistan
Advocate High Court
1
2
 THE PUNJAB LAND REVENUE ACT, 1967
(W.P. Act XVII of 1967)

[7 December 1967]

An Act to consolidate and amend the law

relating to land revenue in the Province of [the
Punjab].
Preamble.– WHEREAS it is expedient to consolidate and amend the
law relating to the making and maintenance of records-of-rights,
the assessment and collection of land-revenue, the appointment
and functions of Revenue Officers and other matters connected
with the Land Revenue Administration in the Province of [3]

[the Punjab], or incidental thereto;

It is hereby enacted as follows:-
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 CHAPTER I
PRELIMINARY

1. Short title, extent and commencement.–

(1) This Act may be called [the Punjab] Land Revenue Act, 1967.
(2) It extends to the whole of the Province of [the Punjab], except the Tribal Areas.
(3) It or any specified provision thereof shall come into operation in such area or areas and on such
date or dates as Government may, by notification, appoint in this behalf.

2. Power to except any area from provisions unsuited thereto.–

(1) Should the circumstances of any area in which this Act, or any specified provision thereof, has been
brought into force be such that, in the opinion of Government, that provision, or any other provision of
the Act, is unsuited thereto, Government may, by notification, except that area from the operation of
such provisions, and thereupon those provisions shall not apply to such area until the notification is
rescinded.

(2) While such exception as aforesaid remains in force, Government may frame rules for the regulation of
the matters so excepted. So far as may be, the rules shall be consistent with t4he provisions of this Act
and shall specify the period for which such exception shall remain in force.
3. Exclusion of certain land from operation
of this Act.–

(1)Except so far as may be necessary for

the record, recovery and administration
of village cess, or for purposes of survey,
nothing in this Act applies to land which
is occupied as the site of a town or
village, and is not assessed to land
revenue.

(2)It shall be lawful for the Collector acting

under the general or special orders of the
Board of Revenue, to determine for the
purposes of this Act, what lands are
included within the site of a town or
village, and to fix and from time to time
to vary the limits of the same, regard
being had to all the subsisting right of the
land-owners.

5
Definitions.– 4. Definitions.–

In this Act, unlessIn

there
this is anything
Act, unless repugnant in the subject
there is anything or context,–
repugnant in the subject or context,–

(1) “agricultural
(1) “agricultural year”
year” means
means the
the year
year commencing
commencing on
on the
the first
first day
day of
of July,
July, or on such
other date as the Board of Revenue, with the previous approval of Government, may by
notification, appoint for any specified area;

(2) “arrears of land-revenue” means land-revenue which remains unpaid after the date
(2)
on which it becomes payable;

(3) “assessment circle” means a group of estates which in the opinion of the Board of
(3)
Revenue, to be recorded in an order in writing, are sufficiently homogeneous to admit of a
common set of rates being used as a general guide in calculating the land-revenue to be
assessed upon them;

(4) “Board of Revenue” means the Board of Revenue established under the [7][Punjab]
(4)
Board of Revenue Act, 1957 (West Pakistan Act XI of 1957);
(5) “boundary mark” means any erection, whether of earth, stone, or other material, any
(5)
hedge, unploughed ridge, or strip of ground, or other object or mark, whether natural or
artificial, set up, employed or specified by a Revenue Officer having authority in that
behalf in order to designate the boundary of any division of land;
(6) “commencement” shall mean the day on which this Act or any provision
(6) pro6visionthereof,
thereof,
as the case may be, comes into operation;
 (7) “defaulter” means a person liable for an arrear of land-revenue, and includes a person
who (7)is“defaulter”
responsiblemeans a person
as surety liable for
for payment of an
thearrear of land-revenue, and includes a
arrear;
person who is responsible as surety for payment of the arrear;
(8) “encumbrance” means a charge upon or claim against land arising out of a private grant
(8)contract;
or “encumbrance” means a charge upon or claim against land arising out of a private
grant or contract;
(9) “estate” means any area–
(9) “estate”(i) means any area–
for which a separate record-of-rights has been made; or
(i) which
(ii) for which
has a separate
been record-of-rights
separately assessed tohas been made; or
land-revenue; or
(ii) which
(iii) whichthe
hasBoard
been separately
of Revenue assessed to land-revenue;
may, by general or
rule or special order, declare
to be an estate;(iii) which the Board of Revenue may, by general rule or special order,
declare to be an estate;
(10) “holding” means a share or portion of an estate held by one land-owner or jointly by
(10)or“holding”
two means a share or portion of an estate held by one land-owner or jointly by
more land-owners;
two or more land-owners;
[8][(10-A) “irrigated land” means land irrigated by a canal, tubewell, well, lift, spring,
tank[8][(10-A)
or by any “irrigated land” means
other artificial means of
land irrigated by a canal, tubewell, well, lift, spring,
irrigation];
tank or by any other artificial means of irrigation];
(11) “Kanungo” shall be deemed to include a supervising Tapedar;
(11) “Kanungo” shall be deemed to include a supervising Tapedar;
(12) “land-lord” means a person under whom a tenant holds land, and to whom the tenant
is,(12) “land-lord”
or but means
for a special a person
contract, underbe
would whom
liableato
tenant holds
pay rent forland,
thatand to and
land, whom theinclude
shall
atenant
lesseeis,
ofor but person,
such for a special contract,
and the would be
predecessors andliable to pay rent for thatofland,
successors-in-interest suchand shall
person;
include a lessee of such person, and the predecessors and successors-in-interest
7
of such
person;
 (13) “land-owner” includes a person to whom a holding has been transferred, or an
estate or holding has been let in farm, under this Act, for the recovery of an arrear of
land-revenue or of a (13)
sum“land-owner”
recoverable includes a person
as such an arrear to
andwhom a holding
any other haswho is
person
been transferred, or an estate or holding has been let in farm, under this Act,
in possession of an estate or any share or portion thereof, or in the enjoyment of any
for the recovery of an arrear of land-revenue or of a sum recoverable as such
part of the profits of an estate, but does not include a tenant;
an arrear and any other person who is in possession of an estate or any share
or portion thereof, or in the enjoyment of any part of the profits of an estate,
(14) “land-revenue” means land-revenue assessed or assessable under this
but does not include a tenant;
Act, or under any other law for the time being in force relating to land-revenue,
and includes any rates imposed on account of increase in the value of land due to
irrigation. (14) “land-revenue” means land-revenue assessed or assessable
under this Act, or under any other law for the time being in force relating to
land- revenue, and includes any rates imposed on account of increase in the
(15) “legal practitioner” means any legal practitioner within the meaning of
value of land due to irrigation.
the Legal Practitioners Act, 1879 (Act XVIII of 1879), except a Mukhtar;
(15) “legal practitioner” means any legal practitioner within the
meaning of the Legal Practitioners Act, 1879 (Act XVIII of 1879), except a
Mukhtar;

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 (16) “net assets” of an estate or group of estates means the estimated average
annual surplus produce of such estate or group of estates remaining after deduction of
the ordinary expenses of cultivation as ascertained or estimated.
(13) “land-owner” includes a person to whom a holding has
Explanation– Ordinary expenses of cultivation include payments, if any,
been transferred, or an estate or holding has been let in farm, under this Act,
which the land-owner customarily bears, whether in kind or in cash, and in whole or in
for the recovery of an arrear of land-revenue or of a sum recoverable as such
part whether in respect of–
an arrear and any other person who is in possession of an estate or any share
(a) water rates,
or portion thereof, or in the enjoyment of any part of the profits of an estate,
(b) maintenance of means of irrigation,
but does not include a tenant;
(c) maintenance of embankments,
(d) supply of seed,
(14)supply
(e) “land-revenue”
of manure, means land-revenue assessed or assessable
under this Act, or under any other law for the time being in force relating to
(f) improved implements of husbandry,
land- revenue, and includes any rates imposed on account of increase in the
(g) concessions with regard to fodder,
value of land due to irrigation.
(h) special abatements made for fallow or bad harvest,
(i) cost of collection of rent,
(15)allowance
(j) “legal practitioner” means
for shortage any legalofpractitioner
in collection rent, within the
meaning of the Legal Practitioners Act, 1879 (Act XVIII of 1879), except a
(k) interest charges payable in respect of advances made in cash, free of
Mukhtar;
interest, to tenants for the purpose of cultivation,
(l) wages or customary dues paid to village auxiliaries whose products or
labour are utilized for the purposes of cultivation and harvesting;
and the share that would be retainable by a tenant if the land were let to a
tenant paying rent, whether in cash or in kind, at the normal rate actu9 ally prevalent in
the estate or group of estates;
 (17) “Patwari” shall be deemed to include a Tapedar and a Special or Additional Tapedar;
(17) “Patwari” shall be deemed to include a Tapedar and a Special or Additional
Tapedar;(17) “Patwari” shall be deemed to include a Tapedar and a Special or
Additional
(18) Tapedar;
“pay” with its grammatical variations and cognate expressions, includes,
when used with reference to rent, “deliver” and “render”, with their grammatical variations
(18) “pay” with its grammatical variations and cognate expressions, includes,
and cognate
(18) expressions;
“pay” with its grammatical variations and cognate expressions,
when used with reference to rent, “deliver” and “render”, with their grammatical variations
includes, when used with reference to rent, “deliver” and “render”, with their
and cognate expressions;
grammatical variations and
(19) “prescribed” cognate
means expressions;
prescribed by rules made under this Act;
(19) “prescribed” means prescribed by rules made under this Act;
(19) “rates
(20) “prescribed” means
and cesses” prescribed
means by rules
rates and cessesmade under
which arethis Act; payable by land-
primarily
owners, and include–
(20) “rates and cesses” means rates and cesses which are primarily payable by
(20)
land-owners, (a)
“rates
theinclude–
and local
and cesses”
rate, if any,
meanspayable
rates under
and cesses
any law which
for the
aretime
primarily
beingpayable
in force,byand
any
land-owners,
fee similarly and
leviable
include–from land-owners for the use of, or benefits derived from,
(a) the local rate, if any, payable under any law for the time being in force, and
embankments(a) and works
localfor supply or payable
storage under
of water for agricultural purposes inand for the
any fee similarlythe leviable rate, if any,
from land-owners for the useany law
of, or for the time
benefits beingfrom,
derived force,
preservation
and any fee and similarly
reclamation
leviableoffrom
soilland-owners
and drainagefor andthereclamation
use of, or benefits
of swamps;
derived from,
embankments and works for supply or storage of water for agricultural purposes and for the
embankments and
(b)and works for
anyreclamation
annual supply
rate or storage
chargeable of water
on owners for agricultural purposes and
preservation of soil and drainage andof land under of
reclamation any law for the
swamps; time being
infor the for
force preservation
the benefits and reclamation
derived of soil and
from drainage drainage
works carried and
onreclamation
for the publicof health,
swamps; or for the
(b) any annual rate chargeable on owners of land under any law for the time
improvement (b) of land
any or for the proper cultivation or irrigation thereof, or for the protection
being in force for theannual rate
benefits chargeable
derived on owners
from drainage of land
works underon
carried any
forlaw
the for the health,
public
from
timefloods
beingor in other
force accumulations
for the benefitsof derived
water,from
or from
drainage
erosion works
by a carried
river; on for the
or for the improvement of land or for the proper cultivation or irrigation thereof, or for the
public health, or for the improvementand of land or for the proper cultivation or irrigation
protection (c) fromvillage
floodsofficers’
or othercess;
accumulations of water, or from erosion by a river;
thereof, or (d)for the protection from onfloods or other accumulations of water, or from
(c)any sum officers’
village payable account
cess; and of village expenses;
erosion by a river;
(d) any sum payable on account of village expenses;
(c) village officers’ cess; and 10

(d) any sum payable on account of village expenses;

 (21) “rent” means whatever is payable to a land-lord in money or kind by a tenant
(21) “rent”
on account of means
the usewhatever is payable
or occupation to held
of land a land-lord
by him,inbut
money
shallor kind
not by a tenant
include any cess, or
on account of the use or occupation of land held by him, but shall not include any
other contribution or due or any free personal service;
cess, or other contribution or due or any free personal service;
(22) “Revenue Court” means a Court constituted as such under the law relating to
(22) “Revenue
tenancy Court”
as in force means
for the timeabeing;
Court constituted as such under the law relating to
tenancy as in force for the time being;
(23) “Revenue Officer” means a Revenue Officer having authority under this Act to
(23) “Revenue
discharge Officer”
the function means
of a a Revenue
Revenue Officer;Officer having authority under this Act
to discharge the function of a Revenue Officer;
[(23-A) “Service Centre” means the Computerized Service Centre established by the Board
of[(23-A) “Service Centre” means the Computerized Service Centre established by
Revenue;
the Board of Revenue;
(23-B) “Service Centre Official” means a person appointed as the Service Centre Official;]
(23-B) “Service Centre Official” means a person appointed as the Service Centre
Official;]
(24) “survey mark” means any mark set up by the Department of Survey of Pakistan;
(24) “survey mark” means any mark set up by the Department of Survey of
(25) “survey number” or “Khasra number” means a portion of land of which the area is
Pakistan;
separately entered under an indicative number in the record-of-rights;
(25) “survey number” or “Khasra number” means a portion of land of which the
area is separately entered under an indicative number in the record-of-rights;
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 (26) “tenant” means a person who holds land under another person, and is, or but for
(26) “tenant”
a special contract means
would a be,
person who
liable to holds land
pay rent forunder another
that land person,
to that otherand is, or and
person, but
for a special
includes contract would
the predecessors andbe, liable to pay rent forof
successors-in-interest that land
such to that
person, butother
doesperson,
not include–
and includes(a) the predecessors
a mortgagee andrights
of the successors-in-interest
of a land-owner; or of such person, but does
not include–(b) a person to whom a holding has been transferred, or an estate or holding has
(a) under
been let in farm, a mortgagee of the rights
the provisions of thisofAct,
a land-owner; or
for the recovery of an arrear of land-
revenue or of a (b)sum
a person to whom
recoverable a holding
as such has been
an arrear; or transferred, or an estate or
holding has been
(c) let in farm,
a person underfrom
who takes the provisions
Government of athis Act,offor
lease the recovery
unoccupied landoffor
anthe
arrear of
purpose of land-revenue
subletting it; or of a sum recoverable as such an arrear; or
(c) a person who takes from Government a lease of unoccupied land
for the
(27) purpose
“tenancy” of subletting
means a parcelit;
of land held by a tenant under one lease or one set of
conditions;
(27) “tenancy”
[(27-A) means
“unirrigated a parcel
land” meansof land
land other
held by a tenant
than under
irrigated one
land, lease
and or oneland
includes set fed by
of conditions;
rains, floods, hill torrents, and uncultivable or waste land;]
[(27-A) “unirrigated land” means land other than irrigated land, and includes land
fed by
(28) rains, Officer”
“Village floods, hill torrents,
means and uncultivable
any person or waste
appointed under thisland;]
Act whose duty it is to collect,
or to supervise the collection of, the revenue of an estate, and includes Kanungos, Patawris,
(28) “Village
[Service Centre Officer” means
Officials,] any
Zabits, person
Kotars orappointed
Tapedars,under this
Peons, Act whose
Arbabs, dutyheadmen
Rais and it is
to collect, or to supervise the collection of, the revenue of an estate, and includes
(Lambardars).
Kanungos, Patawris, [Service Centre Officials,] Zabits, Kotars or Tapedars, Peons,
Arbabs, Rais and headmen (Lambardars).

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 (17) “Patwari” shall be deemed to include a Tapedar and a Special or Additional Tapedar;
(17) “Patwari” shall be deemed to include a Tapedar and a Special or Additional
Tapedar;
(18) “pay” with its grammatical variations and cognate expressions, includes,
when used with reference to rent, “deliver” and “render”, with their grammatical variations
(18) “pay” with its grammatical variations and cognate expressions, includes,
and cognate expressions;
when used with reference to rent, “deliver” and “render”, with their grammatical variations
and cognate expressions;
(19) “prescribed” means prescribed by rules made under this Act;
(19) “prescribed” means prescribed by rules made under this Act;
(20) “rates and cesses” means rates and cesses which are primarily payable by land-
owners, and include–
(20) “rates and cesses” means rates and cesses which are primarily payable by
land-owners,(a)and
theinclude–
local rate, if any, payable under any law for the time being in force, and
any fee similarly leviable from land-owners for the use of, or benefits derived from,
(a) the local rate, if any, payable under any law for the time being in force, and
embankments and works for supply or storage of water for agricultural purposes and for the
Land Measurements and
any fee similarly leviable from land-owners for the use of, or benefits derived from,
preservation and reclamation of soil and drainage and reclamation of swamps;
embankments and works for supply or storage of water for agricultural purposes and for the
(b)and
anyreclamation
annual rateofchargeable on owners
andof land under of
any law for the time being
preservation
Revenue Terminologies
soil and drainage reclamation swamps;
in force for the benefits derived from drainage works carried on for the public health, or for the
(b) any annual rate chargeable on owners of land under any law for the time
improvement of land or for the proper cultivation or irrigation thereof, or for the protection
being in force for the benefits derived from drainage works carried on for the public health,
from floods or other accumulations of water, or from erosion by a river;
or for the improvement of land or for the proper cultivation or irrigation thereof, or for the
(c) village officers’ cess; and
protection from floods or other accumulations of water, or from erosion by a river;
(d)
(c)any sum officers’
village payable cess;
on account
and of village expenses;
(d) any sum payable on account of village expenses;
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Measurements of land Linear Measure:
1 inch = 2.54 centimetres
1 foot = 30.48 centimetres
1 yard = 91.44 centimetres
1 mile =1.61 kilometres
1 Ghatta = 8.25 feet

14
1 square foot = 0.093 square metre
1 square yard = 0.836 square metre
1 square mile = 2.59 square kilometre = 259
hectares
1 acre = 0.405 hectares
1 Acre = 4 Bigha 16 Biswa (4840 Sq.Yds)
1 Bigha = 20 Biswas (1008 Sq.Yds)
1 Biswa = 50 Sq.Yards

15
The following are the basic measurements of
land used in Punjab, Pakistan in ascending
order.
• 1 karam is 5.5 feet
• 1 marla is 9 Sq karams (272.25 sq ft)
• 1 kanaal is 20 marlas (5,445 sq ft)
• 1 keela is 8 kanaals (43,560 sq ft = 1 acre)
• 1 marabba is 25 keelas (1,089,000 sq ft = 25
acres)
A keela is measured rectangularly, reckoned
as an area 36 karams x 40 karams, or 198 feet
x 220 feet = 43,560 square feet.

16
A couple of older measures:
1 biswa = 15 Sq karams; 12 biswas = 1 kanaal
1 bigha = 20 biswas - 1008 Sq Yards - 842.68
Sq Mtr
In land transaction the acre is often used to
express areas of land. Land records are
written in metric system. An acre is
approximately 40% of a hectare.

17
REVENUE TERMINOLOGIES
 A couple of older measures:
1 biswa = 15 Sq karams; 12 biswas = 1 kanaal
1 bigha
1. Khewat number = 20
: The biswas
number - 1008
of owner Sq Yards
of the land -
842.68
2. Khatoni Number : TheSq Mtr of possesioner/ cultivator of land
number
3. Khasra number
In land: The number of measurement
transaction the acre is of area used
often in
jamabandi
to express areas of land. Land records
4. Kita number : The Number mentioning the khasra number in
jamabandi are written in metric system. An acre is
approximately
5. Mutation/rapat 40% of
: Any entry regarding a hectare.
sale purchase or transfer of
land
6. Vassiat : transfer of land through will
7. Hiba : transfer of land through gift
8. Billa : Devoid of/without
9. Hadbast number: Number of revenue village boundary
10. Mushqueel/ Murrabha/ rectangle: comprise of 25 Acres/bighas
11. Lal Dora: The boundary of inhabited village, within which
ownership of land is generally through possession only.
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 A couple of older measures:
1 biswa = 15 Sq karams; 12 biswas = 1 kanaal
Type of land 1 bigha = 20 biswas - 1008 Sq Yards - 842.68
Sq Mtr
1. Chahi : Irrigated through wells/tube wells
In land
2. Nahri : Irrigated transaction
through Canals the acre is often used to
express areas of land. Land records are
3. Barani : Rainfed
4. Gair mumkin written in metric system. An acre is
: Non cultivable
5. Abadi : Inhabited
approximately 40% of a hectare.
6. Banjar : Not cultivated from four cropping seasons

Type of Possession
1. Khud Kast : Self cultivated
2. Gair Marusi : Unauthorised possessioner (Kache mujahire)
3. Gair Dakhildar : Unauthorised permanent possessioner (pakkee
mujahire)
4. Rehan : mortgage with possession
5. Aadrehan : mortgage without possession.
20