Land Revenue Act 1967 deals with laws relating to the land revenue administration in

Pakistan. In order to perform land-related administrative functions, revenue officers have

been appointed who control the land revenue matters. There are several classes of
revenue officers as well as their duties; functions and processes of their appointments
have been prescribed in this Act.
A revenue officer is a person who is appointed by the Government in order to collect
revenue (Taxes, duties) on the behalf of government from the landowners is called
revenue officer.
Section 7 of Land Revenue Act of 1967 provides for Classes of Revenue Officers: There
shall be the following classes of Revenue Officers: (a) Board of Revenue; (b)
Commissioner; (c) Collector; (d) Assistant Commissioner; (e) Assistant Collector of the
first grade; and (f) Assistant Collector of the second grade.
And tehsildar (has powers of assistant collector of 1 st and 2nd grade), naib tehsildar (has
powers of assistant collector of 2nd grade only)
(A division comprises of different districts)
(Commissioner for a division and deputy commissioner/district collector for a district?
Collector’s duties are more judicial in nature and less executive, while opposite id the
case of a DC)
Section 12 provides that: Certain appointments to be notified: The appointment of all
officers under this Chapter shall be by notification.
BOARD OF REVENUE
It deals with the revenue matters of the state and responsible to collect the revenue for
the government from landowner.
Establishment: Board of Revenue was established Under the West Pakistan Board of
Revenue act 1967.
Duties: Following are the duties of the Board of Revenue.
1. It exercise general superintendence and control over the revenue officers, and all such
officers shall subordinate to the BOR.
[Link] of all the revenue officers
3. Issues dismissal and transfer orders of revenue officers
4. Board of revenue is highest court of which hears the cases of its revenue officers.
5. Distribute business and withdrawal of and transfer of cases
6. It has the power to make rules of procedure. Section 20:
1. Rule-Making Authority: The Board of Revenue, with prior Government approval,
can create rules to regulate the procedures of Revenue Officers when the Act does not
specify a procedure. These rules must align with the Act.
2. Enforcement Provisions: The rules can specify how to enforce ejectment orders and
deliver possession of immovable property. They may also grant Revenue Officers
powers similar to those of a Civil Court in cases of contempt or resistance during the
execution of ejectment or delivery orders.
3. Case Referral and Decision-Making: A Revenue Officer, following the established
rules, may refer a case to a subordinate Revenue Officer for investigation and a report.
The referring officer can then make a decision on the case after giving the affected
parties a chance to be heard.
COMMISSIONER (EXECUTIVE DISTRICT OFFICER (REVENUE)
One commissioner is appointed for each division. Commissioner is the highest authority
of the divisions and controls all the revenue officers of his division.
The government may assign such functions and confer such powers upon the
commissioner as it deems appropriate.
Appointment: Under Section 8 of the Land Revenue Act 1967, only one commissioner
shall be appointed for each division.
Duties:
1. To assigns tasks to his subordinate revenue officers.
2. To monitor his subordinate revenue officers.
3. Implementation of policies for revenue collection
4. To initiate judicial proceedings against in vigilant revenue officers.
COLLECTOR
One collector is appointed for each district. Collector is the highest authority of the
district who controls all the revenue officers of his district.
Appointment: The Collector shall be appointed under this Act in a district.
Duties
1) To transfers any pending case to any other subordinate
2) To dispose any pending case before his subordinate
3) To initiate judicial proceedings against in vigilant revenue officers
4) To conduct internal and external survey of his department performance
ADDITIONAL COLLECTOR/ADDITIONAL COMMISSIONERS
Government may appoint in any Division one or more Additional Commissioners or in
any District one or more Additional Collectors, who shall exercise throughout the
Division or District concerned all or any of the powers and discharge all or any of the
duties conferred or imposed on a Commissioner or Collectors, as the case may under this
Act.
Appointment
The Additional Collector shall be appointed under section 9 of this Act.
Duties
1) To transfers any pending case to any other subordinate
2) To dispose any pending case before his subordinate
3) To initiate judicial proceedings against in vigilant revenue officers
4) To conduct internal and external survey of his department performance
ASSISTANT COLLECTOR
One Assistant collector is appointed for each sub-division. Assistant Collector is the
highest authority of the sub-division who controls all the revenue matters of the sub-
division
Appointment: The Assistant Collector shall be appointed under this Act in a district.
Duties
Assistant Collector of 1st grade always performs his duties under the directions of the
provincial government in order to collect revenue from all the landowners of his sub-
division.
TEHSILDAR
Section 11:
(1) The chief officer entrusted with the local revenue administration of a Tehsil shall be
called the Tehsildar. (2) A Tehsildar shall exercise such powers and discharge such duties
of any Assistant Collector as may be conferred by or under this Act.
One Tehsildar is appointed for each Tehsil. Tehsildar is highest authority of the Tehsil
who controls all the revenue matters of his Tehsil.
Appointment
Tehsildar shall be appointed under this Act in a district.
Duties
Tehsildar always performs his duties under the directions of the Assistant Collector of 1st
and 2nd Grade, under the provision of this act in order to collect revenue from all the
landowners of his sub-division.
POWERS OF THE REVENUE OFFICERS
Under the Land Revenue Act of 1967, revenue officers are vested with certain powers to
effectively carry out their duties related to land administration and revenue collection.
Here are some of the powers conferred upon revenue officers under this act:
Power to Assess Land Revenue: Revenue officers have the authority to assess the
amount of land revenue payable by landowners or occupants based on the prescribed
rates and assessments determined by the relevant authorities.
Power to Collect Land Revenue: Revenue officers are responsible for the collection of
land revenue from landowners or occupants. They can demand and receive the payment
of land revenue, issue revenue receipts, and maintain records of the collected revenue.
Power To Investigate And Inquire: Revenue officers have the power to conduct
investigations and inquiries related to land revenue matters.
a) Powers of Revenue Officers to summon persons to give evidence and produce
documents: section 22 below. They can summon and examine witnesses, record
statements, and gather evidence for the proper assessment and collection of land
revenue.
b) Section 27, (1) Every inquiry under this Act is treated as a judicial proceeding, as
defined in sections 193, 219, and 228 of the Pakistan Penal Code, 1860. The
Revenue Officer conducting the inquiry is regarded as a court for that purpose. (2)
All hearings and decisions during the inquiry must be public, and all parties or
their authorized agents must be given proper notice to attend.
Power to Enter and Inspect: Section 30; Revenue Officers—and anyone acting under
their orders—are authorized to enter any land or premises at any time for necessary
activities such as measuring, demarcating boundaries, classifying soil, or assessing
property, in accordance with this Act or any applicable land-revenue law, regardless of
whether the property is government or privately owned. However, if the property is used
as a human dwelling, entry is allowed only with the occupier's consent or after providing
a notice of at least seven days in the prescribed form. In all cases, officers must be
sensitive to the social and religious prejudices of the occupants.
Power to Measure Land: Revenue officers can measure and demarcate land for the
purpose of determining its area, boundaries, and classification. This power helps in the
accurate assessment and record-keeping of land revenue.
Power to Maintain Land Records: Revenue officers are responsible for maintaining
and updating land records, including ownership details, cultivation patterns, and revenue
assessments. They have the authority to make entries, corrections, and updates in land
records as required.
Power to Impose Penalties: Revenue officers can impose penalties and fines for non-
compliance with land revenue obligations, including late payment, evasion, or any other
violations specified under the Land Revenue Act or relevant rules and regulations.
Arrest of the defaulter: Section 29, If the Act permits the arrest of a defaulter, the arrest
must be executed using a warrant issued by the Revenue Officer who has the authority to
order such an arrest.
Section 18; Retention of powers by Revenue Officers on transfer: When a Revenue
Officer, who holds certain powers under this Act in one local area, is transferred to
another area as an officer of the same or a higher class, they will continue to exercise
those powers in the new area unless the Government or the Board of Revenue directs
otherwise.
Section 80 provides for the modes for recovery of arrears that revenue officer can use
are:
 Service of a notice of demand on the defaulter
 Arrest and detention of the defaulter
 Distress and sale of movable property and uncut or ungathered crops
 Transfer of the holding for which the arrear is due
 Attachment of the holding for which the arrear is due (auction)
 Annulment of the assessment of that holding
 Sale of that holding
 Proceedings against other immovable property of the defaulter
 SUMMON
Under the Land Revenue Act 1967, a revenue officer is entitled to serve a summons to the
landowner and a summon is a paper issued by a revenue officer informing a landowner
that a legal action has been taken against him on the violation of the rules and regulation
of the board of revenue. This is a form of legal process that instructs the landowner to
appear before the court on a specific day and to answer the liabilities imposed by the
revenue officer.
Section 22
1. Summoning Authority: A Revenue Officer may summon any person whose presence
is necessary for conducting official business.
2. Obligation to Appear: A summoned person must attend at the specified time and
place, either in person or through an authorized agent or legal practitioner. This
requirement is subject to the exemptions provided in Sections 132 and 133 of the
Code of Civil Procedure, 1908.
3. Duty to Provide Truthful Evidence and Documents: The person who appears must
truthfully answer all questions and produce any documents or items related to the
matter as required by the Revenue Officer.
Forms of summons:
1. Notice
2. Orders
3. Proclamation
Section 25: A notice, order, or proclamation (or its copy) issued by a Revenue Officer
must be served in the same way as a summons, as described in Section 24. Additionally,
any mistake in a person's name or designation on such a document will not render it void,
unless that mistake has caused substantial injustice.
ISSUANCE OF SUMMON (section 23)
By Revenue officer
Summon should be issued by the revenue officer only. If it has been issued other than
revenue officer, in this case it would not be a valid summons.
ii. Signed
Summon should be signed by the relevant revenue officer. If it has not been signed by
the revenue officer, in this case it is not a valid summons.
Written
Summon should be issued in form of writing. If it has been verbally ordered to the
 landowner, in this case it is not a valid summons
Purpose
Summon should state the purpose for which it is issued by the revenue officer. If it does
not state the purpose of its issuance, in this case it is not a valid summons.
Seal
Summon should be sealed at any cost. If it has not been sealed, in this case it is not a
valid summons

PROCEDURES OF SERVICE OF SUMMONS

 To landowner: Summon issued by the revenue officer will be served to the
landowner personally to whom it is addressed to appear to justify himself
 To-Family-member: Summon issued by the revenue officer will be served to the any
family member of the landowner to whom it is addressed to appear to justify himself
 To authorized agent: Summon issued by the revenue officer will be served to any
agent of the landowner to whom it is addressed to appear to justify himself
 To last residence: If summons issued by the revenue officer is not served due to any
reason, or due to refusal from acceptance, in this case such summon will be served at
the last known residence of the landowner to whom it is addressed to appear to justify
himself.
 To collector: If summons issued by the revenue officer is not served to the person’s
last residence, in this case such summons will be served to the collector of the district
in which currently the concerned person resides, and collector will be responsible to
the serve the letter to the person under the provision of the act
Under the land revenue act 1967, if any person is required by summons by revenue
officer to appear before him at a specified time and place against non-accomplishment of
requisitions of the state, in this case he shall be liable to the fine which may be of the
discretion of revenue officer.
Language of Revenue Officers (Section 28)
Government may by notification, declare what shall, for the purposes of this Act, be
deemed to be the language in ordinary use in any specified part of the province.
Under the land revenue act 1967, a Revenue Officer can exercise his powers at any place
within the limits of his jurisdiction. Under the land revenue act 1967, if proceedings are
being held before by Revenue Officer on a day notified as a holiday, in this case such
proceedings shall not be considered as invalid by reason of held on holiday.