Updated: Tuesday December 25, 2007
W. P. BOARD OF REVENUE
(CONDUCT OF APPEALS AND REVISIONS)
1. Short title and commencement. (1) These rules may be called the West Pakistan Board of Revenue (Conduct of Appeals and Revisions) Rules, 1959.
(2) The shall come into force at once.
2. Definitions. In these rules, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is so say:---
(a) Full Board shall, subject to the provisions of sub-section (3) of section 6 of West Pakistan Board of Revenue Act, 1957, consist of all the Members of the Board; provided that in case it is not possible for all Members to be present at the hearing, the number of Members present shall not be less than two.
(b) Case means a particular judicial matter under consideration and includes all papers relating to is as are required for its disposal.
3. Presentation of appeals and application for revisions to the Board. (1) Every appeal and application for revision made to the Board shall be presented to such Assistant to the Commissioner of the Division to which it relates as may be appointed in this behalf by the Commissioner or the Clerk of the Court of the Board and shall be immediately entered by him in a register to be prescribed by the Board.
(2) The Assistant or the Clerk of the Court shall, after examination, record a note stating whether the appeal or application for revision is in order, is stamped with proper court-fee and is accompanied by certified copies of decrees, judgments and orders passed by the subordinate Court or officer and in case of any defect shall direct the appellant or the applicant to remove the defect within thirty days.
(3) After the defect, if any, have been removed within the prescribed time the Assistant to the Commissioner shall forward the appeal or Application to the Clerk of the Court of the Board.
(4) On receipt of such appeal or application for revision, the clerk of the Court shall immediately place it before the Member concerned for such orders as he may consider appropriate in accordance with the law for the time being in force.
4. Stay of execution of orders and decrees. (1) Where an appeal or an application for revision has been made, the Member or the Full Board, as the case may be, may suo motu or on an application made in that behalf, stay the execution of the order or decree appealed from or sought to be revised.
(2) The Commissioner or the Court which passed an order or decree against which an appeal lies, may, on application made before the expiry of the time allowed for appeal direct the execution of such order or decree to be stayed for such time as may be determined or still he stay order is set aside by the Board of the Member, as the case may be.
(3) No order for stay or execution shall be made under sub-rule (1) or (2) unless the officer making it is satisfied --
(a) that substantial loss may result to the party applying for stay or execution unless the order is make; and
(b) that application has been made without unreasonable delay.
(4) Notwithstanding anything contained in sub-rules (1) and (2) the Member, Board, Commissioner or the Court as the case may be, may make as ex parte order for stay or execution pending hearing of the application.
4-A. Disposal of urgent petitions for stay orders. (i) Urgent petitions for stay of execution of an order or decree appealed from or sough to be revised shall be accompanied by an additional petition in Form A annexed to these rules, bearing a court-fee stamp of Rs. 2 and showing the grounds of urgency, and shall be presented before 11 a.m.
(ii) These petitions will be laid down before the Clerk of Court of the Board, who shall ordinarily fix them for hearing on the next day. If, however, the Clerk of Court is satisfied that there is sufficient urgency; he shall submit the petition to the Members-in-charge for orders on the day of presentation.
(iii) In the absence of the members-in-charge, an emergent stay application, verified to the pressing, shall on certification of the Secretary (Establishment), be submitted to the senior-most Member, present in Lahore, for such order as he may deem necessary.
Explanation. For the purposes of this rule Member-in-charge means the Member competent under these rules to deal with the case.
5. Revision of orders or decree by Full Board. (1) An application for revision under sub-section (2) of section 7 of the West Pakistan Board of Revenue Act, 1957, shall lie to the Full Board only in cases where the order made or decree passed by the Court, subordinate to the Board, is reserved or modified by a Member of the Board on appeal.
(2) The Full Board shall consist of Members other than the Member who made the order or passed the decree sought to be revised.
6. -- (1) If, in the course of hearing of an appeal or application for revision, any complicated question of law or usage having the force of law or an intricate question of law and fact arises, the Member seized of the case may, after recording reasons therefore, refer the case for consideration of the Full Board which may also include the Member making the reference.
(2) The Full Board shall give its findings on the points so referred as it may deem fit and the Member making the reference shall dispose of the appeal or the application for revision in the light of such finding of the Full Board.
(3) Nothing contained in this rule shall prevent the Full Board from giving its finding on the points so referred, merely because a finding has already been given on a similar point by a previous Full Board; provided that if the finding of the previous Full Board is to be reversed, it shall be by a Board consisting of an equal or larger number of Members.