Last Updated: Sunday December 23, 2007
The
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SECTIONS
CONTENTS |
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1. Short
title, extent and commencement. |
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2. Definitions. |
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3. Constitution
of a Board of Revenue. |
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4. Superintendence and
control of Revenue Officers and Revenue Courts. |
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5. Powers of
the Board. |
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6. Conduct of business. |
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7. Revision of orders
by the Board. |
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8. Review of
orders by the Board. |
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9. Power to make rules. |
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10. Savings and validation. |
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11. Repeal of West Pakistan
Ordinance XII of 1956 and continuance of action taken thereunder. |
The
(W.P. Act XI of 1957)
An
Act to provide for the
constitution of a
Board of Revenue for the
Preamble: --
WHEREAS
it is expedient to provide for the constitution of a Board of Revenue for the
It is hereby
enacted as follows: --
1.
Short title, extent and commencement: -- (1) This Act may be called the
Punjab Board of Revenue Act, 1957.
(2) It extends to the whole of the
Province of the
(3) It shall be deemed to have come
into force on and from the 14th day of October, 1955.
2.
Definitions: -- Unless there is anything repugnant in the subject or
context: --
(i) “Board” means the Board of
Revenue established under this Act;
(ii) “Government” means the
Government of the
(iii) “Member” means a member of the Board
of Revenue established under this Act.
3.
Constitution of a Board of Revenue : -- (1) There shall be a Board of
Revenue for the
(2) The Government may, whenever
considered necessary or expedient, appoint or remove a Member.
4.
Superintendence and control of Revenue Officers and Revenue Courts:-- (1)
Notwithstanding anything to the contrary contained in any other law for the
time being in force, but subject to the provisions of sub-section (2), and to
any orders of the Government with respect to the appointments and conditions of
service of Revenue Officers, the general superintendence and control over all
Revenue Officers and Revenue Courts in West Pakistan shall vest in, and all such
officers, in so far as their functions as Revenue Officers are concerned, shall
be subordinate to the Board.
(2) The Board shall be subject to the
control of the Government, and in all matters, other than those in which the
Board exercises appellate and revisional jurisdiction, the Government shall
have power to issue such directions to the Board as may be considered necessary
or expedient and the Board shall carry out those directions.
5.
Powers of the Board: -- (1) The Board shall be the controlling authority in
all matters connected with the administration of land, collection of land
revenue, preparation of land records and other matters relating thereto.
(2) The Board shall be the highest
court of appeal and revision in revenue cases in the Province.
(3) All proceedings relating to any
of the matters referred to in sub-sections (1) and (2) which immediately before
the date of coming into force of this Act, were pending before the final appellate
or revisional authority of any Province, State or other territory or area which
has been included in the Province of West Pakistan, shall stand transferred to
the Board.
6.
Conduct of business: -- (1) Subject to the approval of the Government, the
Board may distribute its business amongst its members and may, by rules,
regulate the procedure of all proceedings before it.
(2) Any order made or a decree passed
by a Member shall be deemed to be the order or decree of the Board.
(3) Where in a case which the Members
of the Board are required to dispose of collectively, in accordance with the
rules framed under this Act, there is a difference of opinion amongst the
Members as to the decision to be given on any point : --
(a) it shall be decided according to
the opinion of the majority of Members if there is such a majority; and
(b) if the Members are equally
divided, the Members shall state the point on which they differ and the case
shall then be heard, on that point, collectively by those Members who heard it
and by another Member, and if there is no such Member, by an additional Member
to be appointed by the Government for the purpose of that case, and then the point
on which there is the difference of opinion shall be decided according to the
opinion of the majority of all such Members.
7.
Revision of orders by the Board: -- (1) Any order made or a decree passed
by a Member either on appeal or in revision shall, subject to any order made or
decree passed under the provisions of sub-sections (2) and (3) of this section
and of section 8, be final.
(2) Any person considering himself
aggrieved by an order made or a decree passed by a Member, in such class of
cases as may be specified in the rules framed under section 9 of this Act, may
apply to the Board for revision of such order or decree, and if the Full Board
considers that there are sufficient reasons for doing so, it may revise that order
or decree and pass such further order as it may think fit after hearing the
applicant:
Provided that no revision shall lie to the Full Board against an order made or
a decree passed by a Member in exercise of the revisional jurisdiction.
Explanation : -- “Full Board” shall mean two or more Members of the
Board, as may be determined by the rules.
(3) Every application under
sub-section (2) for revision of an order or decree shall be made within a
period of ninety days from the date of that order or decree.
8.
Review of orders by the Board : -- (1) Any person considering himself
aggrieved by a decree passed or order made by the Board and who, from the
discovery of new and important matter or evidence which, after the exercise of
due diligence, was not within his knowledge or could not be produced by him at
the time when the decree was passed or the order was made , or on account of
some mistake or error apparent on the face of the record or for any other sufficient
reason desires to obtain a review of the decree passed or order made against
him, may apply to the Board for a review of judgment and the Board may, after
giving notice to the parties affected thereby and after hearing them, pass such
decree or order as the circumstances of the case require.
(2) Every application for a review of
a decree or order under sub-section (1) shall be made within ninety days from
the date of that decree or order.
9.
Power to make rules: -- (1) The Board may, subject to the prior approval of
the Government, make rules for the purpose of carrying into effect the
provisions of this Act.
(2) Without prejudice to the
generality of the power conferred by sub-section (1), the Board may make rules
for all or any of the following purposes, namely : --
(i) the procedure to be
followed in any proceedings taken before a Revenue officer or Court;
(ii) to prescribe the forms, manner
and subject in, or on which any returns or information about any cases or class
of cases or proceedings or other matters shall be submitted by a Revenue
Officer or Court to the Board or to any other authority;
(iii) to prescribe the authorities or the
officers by whom any particular cases or class of cases generally, or with
respect to any particular locality, shall be dealt with;
(iv) to provide for the territorial and
pecuniary limits of jurisdiction of the various Revenue Courts; and
(v) to specify the class of cases in
which a revision under sub-section (2) of section 7 shall lie to the Board.
10.
Savings and validation: -- (1) Notwithstanding the expiry of the West
Pakistan (Board of Revenue) Ordinance, 1955, everything done, action taken,
obligation, liability, penalty, or punishment incurred, inquiry or proceedings
commenced, Member appointed or person authorized, jurisdiction or power
conferred, rules made and order issued under any of the provisions of the said
Ordinance shall be continued, and, so far as may be, be deemed to have been
respectively done, taken, incurred, commenced, appointed, authorized,
conferred, made or issued under this Act.
(2) Everything done, action taken,
obligation, liability or penalty incurred, inquiry or proceedings commenced,
Member appointed or person authorized, jurisdiction or power conferred, rules
made and order issued after the date of expiry of the West Pakistan (Board of
Revenue) Ordinance 1955, and before the 15th day of August, 1956, which could
have been done, taken, incurred, commenced, appointed, authorized, conferred,
made or issued under the said Ordinance if it had been in force during the said
period shall be continued and, so far as may be, be deemed to have been
respectively done, taken, incurred, commenced, appointed, authorized,
conferred, made or issued under this Act.
11.
Repeal of
(2) Notwithstanding the repeal of the
West Pakistan Board of Revenue Ordinance, 1956, or any judgment, decree or
order of any Court, Tribunal or other Authority, everything done, action taken,
obligation, liability or penalty incurred inquiry or proceedings commenced,
Member appointed or person authorized, jurisdiction or power conferred, rules
made and order issued under any of the provisions of the said Ordinance, shall
be continued and, so far as may be, be deemed to have been respectively done,
taken, incurred, commenced, appointed, authorized, conferred, made or issued
under this Act.
Central Board of
Revenue Act, 1924
Central Board of
Revenue Rules, 1967
Central Board of
Revenue Delegation of Powers Rules, 1958
Central Board of
Revenue (Conduct of Appeals and Revisions) Rules, 1959
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