💼 Revenue Law in Pakistan – Complete Guide
Revenue law in Pakistan governs the collection, assessment, and management of land revenue, taxes on land, and property-related disputes. These laws are vital for maintaining land records, managing ownership rights, and raising government revenue from land and property.
⚖️ 1. What is Revenue Law?
Revenue law in Pakistan refers to the legal framework that regulates:
Land ownership and tenancy
Assessment and collection of land revenue
Maintenance of land records
Jurisdiction of revenue officers
Appeals and revisions against revenue decisions
📚 2. Key Revenue Laws in Pakistan
| Law / Act | Description |
|---|---|
| West Pakistan Land Revenue Act, 1967 | Core law for land revenue administration |
| Punjab Land Revenue Rules, 1968 (or provincial equivalents) | Procedural rules for implementing the Act |
| Punjab Tenancy Act, 1887 | Regulates relationship between landowners and tenants |
| Land Acquisition Act, 1894 | Enables government to acquire private land for public use |
| Punjab Land Records Authority Act, 2017 | Governs digitalization and modernization of land records |
| Stamp Act, 1899 | Governs stamp duties on property documents |
| Registration Act, 1908 | Deals with registration of sale deeds, transfers, leases |
🏛️ 3. Hierarchy of Revenue Officers
| Officer | Powers |
|---|---|
| Patwari | Maintains land records at village level (Khasra, Khatauni) |
| Qanoongo | Supervises Patwaris |
| Tehsildar / Naib Tehsildar | Collects land revenue, conducts inquiries |
| Assistant Commissioner / Revenue Assistant | Supervises Tehsildars, handles appeals |
| Collector / Deputy Commissioner (DC) | District-level head of revenue |
| Commissioner | Final appellate authority in revenue matters at division level |
| Board of Revenue (BOR) | Highest authority for land revenue matters in the province |
📋 4. Land Revenue Terminology
| Term | Meaning |
|---|---|
| Fard | Certified copy of land ownership (ownership deed) |
| Mutation (Intiqal) | Change in land title due to sale, inheritance, gift, etc. |
| Khasra Number | Unique plot number in revenue records |
| Jamabandi | Record of land rights updated every 4 years |
| Girdawari | Seasonal crop inspection record |
| Sajra | Map showing layout of land plots |
| Latha | Copy of village map from revenue record |
| Shajra-e-Nasab | Genealogy record used in inheritance cases |
🏞️ 5. Land Revenue Collection
Collected annually or semi-annually based on land area and classification
May include:
Land tax
Water rate (Abiana) for irrigated land
Cess (e.g., education, road)
Exemptions exist for:
Small landholders
Government land
Agricultural land below threshold