IN THE SUPREME COURT OF PAKISTAN 
(ORIGINAL JURISDICTION) 
 
PRESENT: MR. JUSTICE MIAN SAQIB NISAR, HCJ 
 
 
MR. JUSTICE FAISAL ARAB 
 
 
MR. JUSTICE IJAZ UL AHSAN 
 
HUMAN RIGHTS CASE NO.69229-P OF 2018 
(Regarding functioning of Patwaris, Kanungos and 
Tehsildars in urban area of Lahore) 
 
 
In attendance: 
Mr. Ahmed Awais, A.G. Punjab 
Rana Shamshad Khan, Addl. A.G. Punjab 
Mr. Sibtain Mahmood, AAG Sindh 
Mr. Ayaz Swati, Addl. A.G. Balochistan 
Malik Akhtar Hussain, Addl. A.G. KP 
Syed Ahsan Mustafa, Director BOR Punjab 
Mr. Saadullah, Supdt, BOR, KPK 
Mr. Habibullah, Law Officer for DC, Lahore 
 
Mian Zafar Iqbal Kalanauri, ASC 
Mr. Amanullah Kanrani, ASC/President, SCBA 
(amicus curiae) 
 
Date of hearing: 
03.01.2019 
JUDGMENT  
 
 
MIAN SAQIB NISAR, CJ.- The instant matter arises from a suo 
motu notice taken pursuant to various complaints that despite the fact that 
Lahore is an urban area and thus not subject to land revenue, revenue 
authorities are functioning therein and entering mutations, etc. A report 
was called from the Senior Member, Board of Revenue (MBR), Punjab 
requiring him to explain, inter alia, under what authority of law are Patwar 
Circles, Kanungos and Tehsildars established and how transactions in the 
alleged revenue Record are being maintained or changed. Pursuant thereto, 
a report was submitted stating the following:- 
i. 
Within the District of Lahore there are 363 estates/mauzas in 
Tehsils Raiwind, City, Cantonment, Shalimar and Model Town; 
 
ii. 
Out of these estates, 246 are under settlement, three are under 
consolidation of holdings operation and the remaining 114 are 
urban; 
 
iii. 
The land records of 218 estates in Lahore District have been 
computerized and the Board of Revenue, Punjab has already 
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issued notiﬁcations under Section 41-A(2) of the Punjab Land 
Revenue Act, 1967 (the Act of 1967); 
 
iv. 
Sections 41-A and 41-B of the Act of 1967 deal with 
preparation of computerized records; 
 
v. 
Section 42 thereof deals with the procedure of manual 
mutation by the revenue ﬁeld ofﬁcers; 
 
vi. 
Section 42-A thereof deals with computerized mutation at the 
Arazi Record Centres at Tehsil level; 
 
vii. 
The Arazi Record Centers at the Tehsil level established under 
the Punjab Land Records Authority Act, 2017 deal with 
computerized land revenue record; and 
 
viii. 
Since the land record of 218 estates in Lahore District has been 
computerized while the remaining 145 are yet to be 
computerized, therefore, Patwaris, Kanungos and Tehsildars 
are dealing with mutations and maintaining the revenue record 
in the light of the instruction issued by the Board of Revenue 
under the purview of the Act of 1967 and the Punjab Land 
Record Manual (Second Edition 1958). 
 
Notices were also issued to the other provinces for their input. The Senior 
MBR, KPK in his report has submitted that the Act of 1967 is applicable in 
the Province of KPK since 1974. The urban areas have already been 
earmarked in the Shajra Aks as ‘Laal Lakeer’ and hence the sub-Registrar 
of each District under Section 17 of the Registration Act, 1908 (Act of 1908) is 
dealing with properties of urban areas and maintaining its record. However, 
the only record being maintained by the Patwari, Kanungos, Tehsildars, by 
way of Aks Shajra and Massavi is to the extent of roads and drainage 
system owned by the government or local authorities, whereas, the revenue 
record being maintained by the Patwaris, Kanungos, Tehsildars is regarding 
the rural area(s). The Revenue and Estate Department prepare the land 
record at the time of settlement through the settlement staff whereafter it is 
handed over to the concerned District Revenue Agency on completion. 
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Whereas in urban areas the post of Sub-Registrar has been created at the 
district level to register documents under the Act of 1908 including 
property documents by registering sale deeds. As far as the local area 
authorities are concerned, the land is transferred to the concerned local 
area authority through a mutation whereafter subsequent transactions are 
carried out by other concerned authorities. Revenue Officials like Patwaris, 
Girdawars, etc. have no role in transactions falling within the domain of 
such areas. In the report submitted by the Board of Revenue, Balochistan, 
it is stated that under Section 6 of the Act of 1967 the Government of 
Balochistan is empowered to create Patwar Circles in the urban area, which 
have been created vide notifications issued from time to time. It is further 
submitted that Section 3(2) thereof authorizes the Board of Revenue to 
issue general or special orders to the Collector, to determine for the 
purposes of the said 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”; however, the record of the Board of Revenue, 
Balochistan is silent to the extent of issuance of general or special orders in 
this behalf. Besides, the Transfer of Property Act, 1882 (Act of 1882) is not 
applicable in the Province of Balochistan, whereas, the record of rights is 
established in urban and rural areas under Section 116 of the Act of 1967.  
2. 
 
Before proceeding further it would be appropriate to consider 
the relevant provisions of the Punjab Land Revenue Act, 1887 (Act of 1887), 
the Act of 1967 and the Punjab Local Government Act, 2013.  which read 
as under:- 
 
The Punjab Land Revenue Act, 1887  
 
3. Definitions.- (1) “estate” means any area— 
(a) for which a separate record-of-rights has been made; or  
(b) which has been separately assessed to land revenue, or 
would have been so assessed if the land-revenue had not been 
released, compounded for or redeemed; or  
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(c) which the Local Government may, by general rule or 
special order, declare to be an estate; 
 
4. Exclusion of certain land from operation of Act.- (1) 
Except so far as may be necessary for the record, recovery 
and administration of village cesses, 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) 
A Revenue Officer may define, for the purpose of this 
Act, the limits of any such land.”  
 
31. Record of rights and documents included therein.- (1) 
Save as otherwise provided by this Chapter, there shall he 
record of rights for each estate.  
 
(2) 
The record of rights for an estate shall include the 
following documents, namely:- 
(a) 
statements showing, so far as may be practicable,-  
(i) 
the persons who are land owners, tenants or assignees 
of land revenue in the estate , or who are entitled to receive 
any of the rents, profits or produce of the estate or to occupy 
land therein;-  
… 
(d) 
such other documents as the Financial Commissioner 
may 
with 
the 
previous 
sanction 
of 
the 
Provincial 
Governments, prescribe. 
 
The Punjab Land Revenue Act, 1967 
 
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 rights of the land-owners.” 
 
4. Definitions.– (9) “estate” means any area– 
(i) for which a separate record-of-rights has been made; or 
(ii) which has been separately assessed to land-revenue; or 
(iii) which the Board of Revenue may, by general rule or 
special order, declare to be an estate; 
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39. Records-of-rights and documents included therein.– (1) 
Save as otherwise provided by this Chapter there shall be a 
record of rights for each estate.  
 
(2) The record-of-rights for an estate shall include the 
following documents, namely:-  
(a) 
statements showing, so far as may be practicable:  
(i) 
the persons who are land-owners, , or who are entitled 
to receive any of the rents, proﬁts or produce of the estate or 
to occupy land therein; 
…  
(d) 
such other documents as the Board of Revenue may, 
with the previous approval of Government, prescribe. 
 
56. Assessment of land revenue.— (1) A11 land, to whatever 
purpose applied and wherever situated, is liable to the 
payment of land revenue to Government, except— 
(a) 
such land as has been wholly exempted from that 
liability by special contract with Government, or by the 
provisions of any law for the time being in force;  
(b) 
such land as is included in village site;  
(c) 
such land as is included in Cantonment limits;  
(d) 
land on which property tax under the Punjab Urban 
Immovable Property Tax Act, 1958 (W.P. Act V of 1958), is 
payable; 
 
116. Revenue survey may be introduced by Board of 
Revenue in any part of Province.— (1) It shall be lawful for 
the Board of Revenue, whenever it may deem expedient, to 
direct by notification, the survey of any land in any part of the 
Province with a view to the settlement of land revenue, the 
preparation of record-of-rights and preservation thereof, or 
for any other similar purpose, and such survey shall be called 
a revenue survey.  
 
(2) A revenue survey may extend to the lands of any village, 
town, or city generally, or to such land only as may be 
specified in the notification. (3) Subject to the orders of the 
Board of Revenue, it shall be lawful for the officers 
conducting any such survey to except any land to which it may 
not seem expedient that such survey should extend. 
 
The Punjab Local Government Act, 2013 
 
2. Definitions.– In this Act– 
(hhh) “urban area” means an area within the jurisdiction of 
the Metropolitan Corporation, a Municipal Corporation, or a 
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Municipal Committee and includes any other area which the 
Government may, by notiﬁcation, declare to be an urban area 
for purposes of this Act; 
 
6. Local areas.-  
(2) 
For purposes of this Act, the Government shall, by 
notiﬁcation, demarcate and declare a local area consisting of: 
(a)  
Lahore District as the Metropolitan Corporation; 
(b) 
rural area in a District, other than Lahore District, as 
District Council; 
 
3. 
 
As per Section 4 of the Act of 1887, the land which is occupied 
as the site of a town or village and is not assessed to land revenue is 
expressly excluded from the ambit of the said Act, except where doing so 
may be necessary for the purposes of record, recovery and administration 
of village cesses. The said Act was repealed through the Act of 1967, 
however, a similar exclusion was provided in Section 3 thereof, wherein the 
land which is occupied as the site of a town or village and is not assessed to 
land revenue has been exempted from the operation of the said Act except 
where its application was necessary for the purposes of record, recovery 
and administration of village cesses.  
4. 
 
Besides, Section 31 of the Act of 1887 dealt with the record of 
rights and documents included therein, providing inter alia that there shall 
be a record of rights for each estate which shall, so far as may be 
practicable, include statements showing the persons who are land owners, 
tenants or assignees of land revenue in the estate, or who are entitled to 
receive any of the rents, profits or produce of the estate or to occupy land 
therein; statements reflecting the nature of the interests of such persons 
and conditions attached to such interests; rent, land revenue, rates, cesses 
or other payments due from and to each of these persons and/or to the 
Government; a map of the estate; and such other documents as the 
Financial Commissioner may prescribe with the previous sanction of the 
Provincial Governments. The said Section was re-enacted with slight 
modiﬁcation as Section 39 in the Act of 1967 which more or less contained 
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the same requirements for entry into the record-of-rights however the 
previous sanction to be acquired from the Government in order for the 
Finance Minister to prescribe any additional documents was now to be 
acquired from the Provincial Government instead. Specific exclusion from 
payment of land revenue is given in Section 56(2) of the Act of 1967 which 
provides that land included in village sites, land that has been wholly 
exempted from that liability on account of a special contract with the 
Government, or by the provisions of any law for the time being in force, 
land which is included in Cantonment limits and land on which property 
tax under the Punjab Urban Immovable Property Tax Act, 1958, is payable 
are all exempted from the payment of land revenue under the Act of 1967. 
Additionally, Section 116 thereof provides that a revenue survey may be 
conducted of any land in any part of the Province with a view to the 
settlement of land revenue by the Board of Revenue whenever it may deem 
such survey expedient. This revenue survey may extend to the lands of any 
village, town, or city generally, or to such land only as may be specified in 
the notification issued in this regard, however the Board may through its 
orders exempt any land from such survey.  
5. 
 
The key term used in the aforementioned provisions is “land”, 
which has neither been defined in the Act of 1887 nor the Act of 1967, 
therefore, the same is liable to be construed from other relevant statutes 
and/or in light of its ordinary dictionary meaning. As per Section 4(1) of the 
Punjab Tenancy Act, 1887, “land” means “land which is not occupied as the site of 
any building in a town or village and is occupied or has been let for agricultural purposes 
or for purposes subservient to agriculture or for pasture, and includes the sites of buildings 
and other structures on such land”. The term “land” has also been defined in the 
Land Reforms Regulation, 1972, to mean land which is not occupied as the 
site of a town, village, factory or industrial establishment, and is occupied 
or has been or can be let for agricultural purposes allied or subservient to 
agriculture and includes the sites of buildings and other structures on such 
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land. The term “land” has been defined in Section 2(3) of the Punjab 
Alienation of Land Act, 1900 to mean, “land, which is not occupied as the site of 
any building in a town or village and is occupied or let for agricultural purposes or for 
purposes subservient to agricultural or for pasture, and includes (a) the sites of buildings 
and other structures on such land; (b) a share in the profits of an estate or holding; (c) any 
dues or any fixed percentage of the land revenue payable by an inferior land-owner to a 
superior land-owner; (d) a right to receive rent; (e) any right to water enjoyed by the owner 
or occupier of land as such; (f) any right of occupancy; and (g) all trees standing on such 
land”. As per the judgment of Ghulam Rasul Vs. Ikram Ullah (PLD 1965 
Lahore 429), relying on Vir Bhan and another Vs. Sham Singh etc. (AIR 
1944 Lahore 455) it was held that the term “land” in Section 141 of the 
Punjab Land Revenue Act (XVII of 1887) has a special and restricted 
meaning and does not comprise site assessed to land revenue on which 
buildings with structures of a permanent character have been constructed. 
6. 
 
Adverting to the dictionary meanings of “land”, according to 
Black’s Law Dictionary (Ninth Edition), it means “an immoveable and 
indestructible three-dimensional area consisting of a portion of the earth’s surface, the 
surface above and below the surface, and everything growing on or permanently affixed to 
it. An estate or interest in the real property”. In Chambers 21st Century Dictionary 
it is defined as “the solid part of the Earth’s surface as opposed to the areas covered by 
water”  and “ground that is used for agriculture”. As mentioned in Wharton’s Law 
Lexicon (Fourteenth Edition) “the word land used in its generic terms comprehends 
every species of ground, soil, or earth or whatsoever as meadows, pastures, woods, moors, 
waters, marshes, furze and heath. It includes also houses, mills, castles and other buildings 
for the conveyance of the land the structure upon it also passes.”.  From the above 
dictionary as well as statutory definitions, it is established that the term 
land includes within its meaning buildings and structures etc., and thus 
includes land falling within the ambit of Punjab Urban Immoveable 
Property Tax Act, 1958. Therefore, the exemption to such land to 
payment of land revenue under Section 56(2) of the Act of 1967 
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applies to all such urban property falling within the ambit of the said 
Act.  
7. 
 
Section 4 of the Act of 1887 has been explained by Om Prakash 
Aggarwala in the third edition of his commentary thereof as under:-  
 
“It is usual to measure the village site in one number, together 
with the small plots attached in which cattle are penned, 
manure a stored, and straw is stacked, and other waste 
attached to the village site. The entry in the column of 
ownership and occupancy is simply abadi deh. In the shajras 
this number is inked in red so that in common parlance abadi 
deh is known as the area within the lal lakir.  
 
Land included within Municipal limits: - It must not be 
assumed that merely because a definite area of land which is 
not assessed with land revenue happens to have been included, 
for jurisdictional purposes within the limits of a Municipal 
Committee, ipso facto becomes the site of a town, and the act of 
including it within Municipal limits makes it the site of a town 
or village within the meaning of section 4 of the Land Revenue 
Act, so as to oust the jurisdiction of the revenue officer over 
such land. Every case must be decided on its merits [Jiwa v. 
Karam Baksh 1925 L.L.T.3=1925 P.C.L.I (Rev.)]  
 
Thus, it is clear that any land that is occupied as the site of a town or 
village and is not assessed to land revenue is exempt from the operation of 
the provisions of the Act of 1967. However, as is evident from the above 
commentary (regarding Section 4 of the 1887 Act in India which is pari materia to Section 3 of 
Act of 1967), every case must be decided on its merits and the mere inclusion 
of a certain area within a town/village for jurisdictional purposes does not 
trigger the exemption from land revenue under the law. For instance, the 
construction of a house on one single field does not convert land otherwise 
subject to land revenue, into the site of a town or village. Similarly, where 
the area is under fluctuating assessment and if during the currency of a 
settlement of a particular part of the land is used for purposes other than 
agriculture, it is not excluded under Section 3(1) of the Act of 1967.   
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8. 
 
Further to the foregoing discussion, the definition of the word 
“estate” under Section 3(1) of the Act of 1887 must be noted which includes 
(1) any area for which a separate record-of-rights has been made; (2) or 
which has been separately assessed to land revenue; or (3) would have been 
so assessed if the land-revenue had not been released, compounded for or 
redeemed; or (4) which the Provincial Government may, by general rule or 
special order, declare to be an estate. The same definition of “estate” has 
been given in Section 4(9) of the Act of 1967. Reference in this regard may 
be made to paragraph No.123 of Douie’s Settlement Manual (Fourth Edition 
issued in 1930), wherein the terms mauzas or villages and mahals or estates 
have been explained as under:- 
 
123. Mauza or villages and mahals or estates.— Before 
describing the village community it will be convenient to 
explain exactly what is meant by the two terms mauza, which is 
usually translated “village,” and mahal, of which the English 
equivalent is “estate.” A mauza is defined by Mr. Thomason as 
“a parcel or pastels of land having a separate name in the 
revenue records and known limits,” and a mahal as “any 
parcel or parcels of land which may be separately assessed 
with the public revenue, the whole property of the persons 
settled within the mahal being held hypothecated to 
Government for the sum assessed upon it.” There are two 
elements in this definition, the separate assessment and, where 
more than one person own the same estate, their joint 
responsibility for the payment of its revenue. “Village” is not 
defined in the Land Revenue Act, but the meaning of “estate” 
is explained to be “any area— 
(a) 
for which a separate record of rights has been made, or  
(b) 
which has been separately assessed to land revenue, or 
would have been so assessed, if the land revenue had not been 
released, compounded for, or redeemed, or a leased, 
compounded for, or redeemed, or  
(c) 
which the Local Government may, by general rule or 
special order, declare to be an estate.”  
 
The joint responsibility of all the landowners of an estate for its 
revenue is provided for in section 61 of the Act. In practice it is 
rarely enforced. A rule made under clause (c) of the section 
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quoted above declares “all demarcated areas of uncultivated 
and forest land owned by Government” to be estates. 
 
A village, as a rule, consists of a single block of land. But 
occasionally the whole of its land does not lie in a ring fence, 
and some outlying fields are found mixed up with the lands of 
another village. 
 
Thus, there remains no ambiguity in the determination that an “estate” 
means any area for which either a separate record-of-rights (jamabandi) has 
been prepared or which has been treated separately for an assessment or 
which has been declared to be an estate by the Provincial Government. An 
“estate” or “mahal” is somewhat different from a village or mauza. Although, 
according to the judgment reported as Jamil and 5 others Vs. Sheerin 
and 3 others (2011 YLR 1083) passed by the learned Peshawar High 
Court, the connotation of word “estate” employed in Section 4(9) of the Act 
of 1967, does not mean that it consists of village or mauza or gaon or pind; 
generally an estate or mahal is identical to a village or mauza but an estate 
may include more than one villages, and a village may be divided into two 
estates. Furthermore, as per the judgment reported as Muhammad Khan 
Vs. Ghulam Rasool and another (1999 YLR 2688), the Supreme Court of 
AJ&K held that the term “estate” is a legal expression which forms the unit 
for revenue assessment, an estate or mahal is different from a village or 
mauza, however, generally an estate is a mahal which is assessed to 
revenue.  
9. 
 
Under the provisions of Section 3(1) and (2) read with Section 
116 of the Act of 1967, the maintenance of record of rights in cities and 
towns is also the function of the Board of Revenue for which it issues 
directives from time to time under various provisions of the said Act. In this 
regard, it is pertinent to note the judgment of the learned High Court 
reported as Pervez Ahmad Khan Burki and 3 others Vs. Assistant 
Commissioner, Lahore Cantt. and 2 others (PLD 1999 Lahore 31) 
wherein the following was held:- 
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“4. Having heard the learned counsel for the parties and 
perused the record, I am of the view that the contentions raised 
on behalf of the petitioners are unexceptionable. Undoubtedly 
respondents Nos.2 and 3 are functionaries appointed under the 
Punjab Land Revenue Act, 1967 to carry out the purposes of 
the aforesaid Act. The preamble to the Act recites that it was 
being framed 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 therewith. 
 
According to section 3 of the Act, except for certain fiscal 
purposes, nothing in the Act applies to land which is occupied 
as a building site or such land on which permanent structures 
have been raised; it loses all characteristics of. A agriculture 
land and the dispute as regards the partition of such land has 
to be resolved through the Civil Court and not by Revenue 
Court. No detailed discussion on the subject is necessary in 
view of the judgment of this Court in Ghulam Rasool v. Ikram 
Ullah etc. PLD 1965 (W.P.) Lahore 429 whereafter exhaustive 
discussion on the subject it was held that a Revenue Officer 
does not have any jurisdiction to entertain an application for 
the partition of the properties which have ceased to be land 
notwithstanding the fact they continue to be assessed to land 
revenue. The land involved’ in the present case is on much 
better footing inasmuch as the land does not pay any land 
revenue. The same view was taken in Syed Aslam Shah and 3 
others v. Mst. Sakina and another 1988 MLD 1596. So far as 
the judgment relied upon by the learned counsel for the 
respondents is concerned, it is clearly distinguishable 
inasmuch as it related to demarcation of open plots of land.” 
 
In the judgment reported as Dr. Jalal Khan Vs. Qazi Naseer Ahmed, 
District Deputy Officer, (Revenue), Kharian, District Gujrat and 6 
others (2005 MLD 814) the Lahore High Court held as follows:- 
 
5. 
I have minutely considered the respective arguments 
of the learned counsel for the parties and have examined the 
record, appended herewith. Before proceeding with the 
determination of the controversy, it has to be kept in mind 
that property subject of dispute is located within limits of 
Town Committee, Kharian, and is not only urban in nature 
but has also been converted into building site. For 
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examination whether such property could be demarcated by 
respondent No.2 (Tehsildar/Revenue Officer) under the 
provisions of Land Revenue Act, 1967, we will have to see 
provisions of section 3 thereof, which excludes certain land 
from operation of the Act. This provision of law clearly 
excludes the land which is kept as a site of Town or village  
and is not assessed to land revenue. The property subject of 
dispute being part of site of the Town provisions of the Act 
(ibid) were not applicable to it and thus resort to its 
provisions for demarcation thereof was not permissible. 
Petitioner himself moved for demarcation of a part of site of 
the Town under section 117 of the said Act, which equips a 
revenue officer to define the limits of any estate or of any 
holding, field or other portion of an estate but cannot be 
extended for this purpose, to the land not falling in any 
Estate.  Had the land subject of dispute been part of any 
estate, the revenue  officer  could  have  proceeded  to  
demarcate  it  under  section 117(1) of the Act, but he could 
not undertake any such activity about the land falling 
outside the limits of the estate of any village. Demarcation in 
terms of section 177 of the Land Revenue Act, 1967 has to be 
done under rule 67-A of the West Pakistan Land Revenue 
Rules, 1968, which as well, refers to defining the limits of an 
estate, a holding, a field or any portion thereof. In view of 
this clear provision, there is no ambiguity that a Revenue 
Officer designated under the Land Revenue Act, 1967 could 
not demarcate any urban property falling within the limits of 
Town Committee especially that, which has gained the 
character of building site. 
 
 
 
 
 
7. 
Properties of parties were, undeniably urban even at 
the 
time 
of 
allotment 
by 
Deputy 
Settlement 
and 
Rehabilitation Commissioner, for this reason as well, 
Revenue Officer was not competent to undertake the exercise 
of demarcation. Under law, the Revenue Officer could only 
demarcate boundaries of any estate or any part thereof, 
under the provisions already discussed. Predecessor of the 
respondents, who was plaintiff, was required to prove his 
title to property in possession of the petitioners through 
some lawful/cogent evidence, in absence of which his suit 
could not have been decreed. Even otherwise, since there 
was the only dispute of demarcation which could have 
resolved the controversy for all times to come, the trial 
Court should have invoked its own jurisdiction in this behalf, 
in spite of report Exh.P.1, but both the Courts below, being 
oblivious of their jurisdiction under Order XXVI, rule 9, 
C.P.C. proceeded to decide the lis without adverting to 
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legality or otherwise of the said report. 
 
In the case of Khizar Hayat and another Vs. Pakistan Railway through 
Chairman, Pakistan Railway, Lahore and 2 others (2006 CLC 1028) the 
Lahore High Court opined that:- 
 
5. 
…It is not disputed between the parties that suit 
properties are no more agricultural land and are building 
sites, located within the municipal limits of Khushab. Such 
properties could not have been demarcated by the officials 
working in revenue hierarchy under West Pakistan Land 
Revenue Act, 1967, as its section 3, excluded land kept as 
site of a town or village from its operation. Language of the 
provision of law, under discussion, accepts no ambiguity 
that demarcation of land kept/used as a building site could 
not have been done under the provisions of Act of 1967, 
which was A subject to their process only for certain 
restricted physical purposes like recovery of land revenue 
etc. In forming this view, I have to my credit a chain of 
judgments including the cases of Ghulam Rasul v. Ikram 
Ullah and another PLD 1965 (W,P.) Lah. 429; Tahir Hanif 
v. Member, Board of Revenue and others 1982 CLC 1732; 
Syed Aslam Shah and 3 others v. Mst. Sakina and another 
1988 MLD 1596 and Pervez Ahmed Khan Burki and 3 others 
v. Assistant Commissioner, Lahore Cantt. and 2 others PLD 
1999 Lah. 31. 
 
The Lahore High Court held, in the judgment reported as Muhammad 
Muneer and 7 others Vs. Member Board of Revenue, Punjab, Lahore 
and 12 others (2009 MLD 930), that:-  
 
“8. 
…The land which is excluded from operation of Land 
Revenue Act, is described in section 3 of Act, 1967… 
 
9.  The above provision reflects that Act, 1967 will not apply to 
the land, which is kept as site of town or village and is not 
assesseed to land revenue. Revenue authorities proceeded with 
partition of joint land, as there was no objection to the title of 
owner. The objection of the petitioners, that Killa Nos. 13/3 
and 16 in square No.15, are residential and fall under 
boundary wall of Abadi, were turned down on the ground that 
change in the classification of land took place through Khasra 
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Girdawari during the period of Rabi 2005, when the partition 
proceedings were pending. No interference in such finding is 
justified as the Revenue Officer has proceeded in the matter, as 
per entries in the revenue record, as they existed at the time of 
filing of the application for partition. Any subsequent change is 
immaterial. The land, as per Revenue Record, was assessed to 
land revenue, therefore, the respondent had rightly proceeded 
in the matter of partition.” 
 
In the case of Makhdum Raju Shah Vs. Member Board of Revenue, 
Punjab and 17 others (2011 YLR 1724) the Lahore High Court held as 
follows:- 
 
7. 
It is an admitted fact between the parties that 
property is ‘Abadi Deh’ and is not an agriculture one. The 
only question require resolution is whether Tehsildar was 
competent to entertain the application of partition of land 
situated in ‘Abadi Deh’ or not? Under section 3 of West 
Pakistan Land Revenue Act, 1967, the Revenue Court has no 
power or jurisdiction to pass a partition order of land which 
is not agricultural land and is ‘Abadi Deh’. For better 
appreciation of proposition of law section 3 is reproduced as 
under:-- 
“(3) Exclusion of certain land from operation of this Act.- 
 
8. 
The perusal of this provision of law shows that 
important word is land. The word “land” has not been 
defined in the West Pakistan Land Revenue Act. This term, 
therefore, has to be construed according to the ordinary 
dictionary meaning. Under the Punjab Tenancy Act, 1877 
“land” has been defined in the following terms:- 
 
“Land which is not occupied as the site of any 
building in a town or village and is occupied or has 
let for agricultural purposes or for purposes 
subservient to agriculture or for pasture and includes 
the sites of buildings and other structures on such 
lands”. 
 
9. 
The term “land” under Land Reforms Regulations, 
1972 means which is not occupied as the site of a town, 
village, factory or industrial establishment and is occupied 
or has been or can be let for agricultural purposes allied or 
subservient to agriculture and includes the sites of buildings  
and  other  structure  on  such  land. 
 
H.R.C. No.69229-P/2018 
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10. 
Section 2(3) of the Punjab Alienation Act defines the 
term “land” as under:-- 
 
“The expression land means land which is not 
occupied as the site of any building in a town or 
village and is occupied or let for agricultural 
purposes or for purposes subservient to agricultural 
or for pasture and includes the sites of buildings and 
other structures  on  such  land;  a  share  in  the  
profits  of  an  estate  or  holding;  any dues or any 
fixed percentage of the land revenue payable by an 
inferior land-owner to a superior land owner; a right 
to receive rent; any right to water enjoyed by the 
owner or occupier of land as such; any right of 
occupancy; all trees standing on such land.” 
 
11. 
From the perusal of above said provision of law the 
definition of agricultural land is its agricultural or pasture 
character. 
 
12. 
As this is not dispute between the parties that land in 
dispute is not situated in ‘Abadi Deh’ and the parties are 
using the said land for residential purposes, the jurisdiction 
of Tehsildar with reference to its partition in terms of 
section 3 of West Pakistan Land Revenue Act, 1967 was 
barred this shows that original order dated 26-3-1996 
passed by the Tehsildar was without jurisdiction. It is a 
settled principle of law that an order passed by a Court not 
competent to pass is a void order and against void order the 
bar of limitation is not applicable.  
 
The Peshawar High Court has held in the case of Muhammad Ayaz and 
others Vs. Malik Zareef Khan and others (PLD 2016 Peshawar 8) that:- 
  
11. 
Let us first see the forum of revenue hierarchy provided 
under the Act of 1967. In this regard, the jurisdiction and 
procedure for partition of undivided immovable property is 
vested in the Revenue hierarchy under the enabling provisions 
of sections 135 to 150 of the Act of 1967. What is important to 
note is that section 3 of the Act of 1967 determines the area 
coming within the purview and jurisdiction of the Revenue 
hierarchy. The said provision reads:  
 
“Section 3. Exclusion of certain land from operation of 
this Act… 
 
The aforementioned provision clearly provides that as far as 
H.R.C. No.69229-P/2018 
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non-applicability of Act of 1967 is concerned, it would extend 
to the area, which is neither within the Site of Village nor 
paying land revenue. It is also important to note that with time 
the appropriate Officer would alter the Site of Village and 
include the areas, which has with time become Abadi in the 
Mauza and accordingly the said area would be included and 
recorded within the red line of the Site of Village in the revenue 
record. 
 
12. 
While in cases of undivided immovable property, which 
falls outside the express domain of the Revenue hierarchy as 
provided under section 3 of the Act of 1967, the jurisdiction for 
partition thereof would vest in the ordinary Civil Court, of 
competent jurisdiction and the partition proceedings would 
proceed under the provision of the Partition Act, 1893. 
 
In 1942, under Section 31(2)(d) ibid, the Financial Commissioner, Punjab 
prescribed a document called khasra imarati for certain areas in the estates 
of Lahore Urban Assessment Circle. Besides, Rule 67-A of the Land 
Revenue Rules, 1968 referred to demarcation of agricultural land only and 
not to property other than agricultural land. As determined hereinabove, 
Section 3 of the Act of 1967 expressly excluded land not assessed to land 
revenue from operation of the said Act. 
10. 
 
At this stage, it is to be noted that certain provisions of the Act 
of 1882, such as, Section 54 (sale), Section 59 (mortgage), Section 107 (lease), 
Section 118 (exchange) and Section 123 (gift) were applicable to urban areas of 
Punjab since 1974 (and even earlier). Besides, the transfer of land in urban 
areas could only be made through registered deeds under the Act of 1908. 
The registered deeds pertaining to land form the basis of mutations under 
Section 42 of the Act of 1967 by the revenue field staff and under Section 
42-A thereof at the Arazi Record Centre functioning under the Punjab Land 
Records Authority. 
11. 
 
Another important statute which is relevant for the issue in 
hand is the West Pakistan Urban Immoveable Property Tax Rules, 1958 
(Rules of 1958), whereunder the assessing authority of the Excise & Taxation 
H.R.C. No.69229-P/2018 
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Department is required to prepare a property register in Form P.T.l for the 
rating area and enter therein the necessary particulars, separately for each 
unit of property. The assessing authority is also required to ascertain the 
name of the owner and the occupier, if any, of the property and note the 
same in Register P.T.2.  
12. 
 
As per Section 56 of the Act of 1967 certain lands are exempt 
from the payment of land revenue. This Section provides, inter alia, that all 
land, to whatever purpose applied and wherever situated, is liable to the 
payment of land revenue to the Government, except such land as is 
included in a village site, Cantonment limits, or on which property tax 
under the Punjab Urban Immovable Property Tax Act, 1958 is payable. 
However, land revenue was abolished through the Punjab Land Revenue 
(Abolition) Act, 1998, Section 2 whereof provides that notwithstanding 
anything to the contrary contained in the Act of 1967 or any other law (for 
the time being in force), no land revenue, as defined in the Act of 1967, shall be 
charged.  
13. 
 
The instructions of the Board of Revenue, Punjab contained in 
Paragraphs 7.40, 7.45, 7.46 and 7.57-A of the Punjab, Land Records 
Manual (Second Edition 1958) are also relevant. Paragraph 7.40 ibid deals 
with Register Haqdaran Zamin, notes (1) and (2) whereof read as under:- 
 
(1) 
In case of estate which is partly within Cantonment 
limits, Municipal Committee or Town committee, Register 
Haqdaran Zamin should be prepared in parts, namely (a) for 
rural lands, and (b) for urban lands.  
 
(2) 
For Colony Town/Chaks see form namely, “Register 
Haqdaran Zamin Abadi” (Patwari/Tepedar Standard Form 
No. XXXIV-B). This form will be used where the land in a 
Colony Town/Chak has been built upon.”  
 
Paragraphs 7.45 and 7.46 ibid deal with Jamabandi Abadi for Colony 
Towns and Chaks. Paragraph 7.57-A ibid concerns maintenance of the 
H.R.C. No.69229-P/2018 
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record of rights/periodical records for ‘rating area’ to which the Urban 
Immoveable Property Tax Act, 1958 applies.  
14. 
 
In this regard, it is to be noted that in supersession of the 
earlier Office Memo dated 31.07.1965, the Government of Pakistan through 
the Revenue Department, issued the following Memorandum bearing No. 
3417-68/1203(S) dated 8.7.1968:- 
 
“To 
All Commissioners in West Pakistan.  
(except Karachi. Hayderabad & Khairpur Div ision),  
 
All the Deputy Commissioner in the West Pakistan.  
(except Karachi, Hayderabad & Khairpur Division) 
 
Memorandum No. 3417-6811203-(S).  
Dated the 8th July. 1968 
 
Subject:  
Exemption from the payment of land revenue 
and abandonment of revenue records in the 
respect of lands located within “rating areas” 
of the Urban Immoveable Property Tax Act.  
 
Reference: In supersession of this office memo No.321-
65/1958-(S), dated 31st July, 1965, on the above 
subject.  
 
Memorandum: 
Under Section 56(1)(d) of the West Pakistan Land Revenue, 
Act, 1967 Land on which Property Tax under the West 
Pakistan Urban Immovable Property Tax Act, 1958 (West 
Pakistan Act-V-1958), is payable, is exempt from the 
assessment of Land revenue. This Act came into operation in 
the Province with effect from 1st January, 1968. In view of the 
above provision, in the Act, the instructions issued in the 
memorandum under reference stand superseded. You are, 
therefore, requested kindly to direct the field staff not to assess, 
land revenue with effect from Rabi 1968 in respect of 
properties which are subject to assessment of Property Tax.  
2. 
The shortfall in revenue due to the above orders should 
please be reported for the information of Finance Department.  
3. 
So far as the preparation of record of rights in the 
Rating Area is concerned it has been decided that the 
instructions contained in paragraph 2 of Board of Revenue’s 
memorandum No. 3210-65/1859-(S), dated 31st July 1965, 
H.R.C. No.69229-P/2018 
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should be followed with a light modification as under. Only the 
existing staff should however, be employed for this work and 
no additional staff be entertained.  
i) 
The practices of maintaining revenue records in Rating 
Areas may continue as before. All transactions which 
have been completed after 8th July, 1968, should be 
incorporated in the revenue records. If a piece of land 
has since been sold or otherwise transferred any 
number of times the mutations of all the transactions 
should be recorded, datewise.  
ii) 
Areas which have been built up may be treated as 
`Abadi Deh’ for the purposes of revenue records and 
further maintenance of record in respect thereof should 
be discontinued. It may be made clear that only those 
Khasra/Survey numbers should be treated as Abadi 
Deh, which have entirely been covered by construction. 
It would not be advisable to treat a portion of a field 
number as Abadi Deh and discontinue further 
maintenance of records in respect thereof.  
iii) 
If a field/survey number is covered by buildings, it 
would not be necessary to change entries in Jamabandi 
(Revenue records) forthwith, but new entries may be 
made at the time of preparation of the next quadrennial 
Jamabandi (revenue Records). At the time of revising 
the quadrennial Jamabandi (Revenue records) the 
Tehsildar/Naib Tehsildar concerned should personally 
inspect the existing Abadi Deh and compile a report 
about the field/ survey numbers which were covered by 
buildings during the last four years. He should then 
submit a proposal to include that area in the Abadi 
Deh, for orders of the Collector. After obtaining the 
orders of the Collector the Tehsildar/Naib Tehsildar 
should make entries in the new Jamabandi (Revenue 
Records) by sanctioning a mutation accordingly. 
 
If any difficulty is experienced in the implementation of the 
above instruction, a reference may be made to the Board of 
Revenue for clarification.  
 
Sd/- 
Deputy Secretary to Government, West Pakistan 
Revenue Department” 
 
In the above Memorandum, being conscious of the fact that under Section 
56(1)(d) of the Act of 1967, the land on which property tax is payable under 
H.R.C. No.69229-P/2018 
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the West Pakistan Urban Immovable Property Tax Act, 1958 is exempt from 
the assessment of land revenue, the Government has clarified the precise 
legal position to the extent of the exemption from the payment of land 
revenue and abandonment of revenue records in respect of lands located 
within “rating areas” of the Urban Immoveable Property Tax Act, 1958. In 
the said Memorandum, specific directions were issued that the areas which 
have been built up should be treated as ‘abadi deh’ for the purposes of 
revenue records and further maintenance of record in respect thereof 
should be discontinued. However, it was made clear that only those 
khasra/Survey numbers should be treated as abadi deh, which have 
entirely been covered by construction; whereas, a portion of a field number 
would not to be treated as abadi deh and further maintenance of records 
would not be discontinued in respect thereof. Besides, it was further 
directed that if a field/survey number is covered by buildings, it would not 
be necessary to change entries in jamabandi (revenue records) forthwith, but 
new entries would be made at the time of preparation of the next 
quadrennial jamabandi (revenue records). At the time of revising the 
quadrennial jamabandi 
(revenue 
records) the Tehsildar/Naib Tehsildar 
concerned would personally inspect the existing abadi deh and compile a 
report about the field/ survey numbers which were covered by buildings 
during the last four years. He should then submit a proposal to include 
that area in the abadi deh, for orders of the Collector. After obtaining the 
orders of the Collector the Tehsildar/Naib Tehsildar should make entries in 
the new jamabandi (revenue records) by sanctioning a mutation accordingly.   
18. 
 
It is to be noted that the terms “urban area” and the “local 
area” have been defined in Section 2(hhh) and Section 6(2) of the Punjab 
Local Government Act, 2013. The “urban area” means an area within the 
jurisdiction of the Metropolitan Corporation, a Municipal Corporation, or a 
Municipal Committee and includes any other area which the Government 
may, by notiﬁcation, declare to be an urban area for purposes of this Act 
H.R.C. No.69229-P/2018 
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and the “local area” means the area notified, demarcated and declared by 
the Government for purposes of this Act as a local area, consisting of 
Lahore District as the Metropolitan Corporation; and rural area in a 
District, other than Lahore District, as District Council.  
19. 
 
From the above, it is clear that land not subject to land 
revenue, which has been enclosed within Municipal limits, does not ipso 
facto become the site of a town. Meaning thereby that from mere inclusion 
of a certain area for purposes of jurisdiction within the limits of a Municipal 
Committee it could not be presumed that it has become the site of a town 
or village within the meaning of Section 3 of the Act of 1967. However, the 
‘land’ falling within the site of a town or village, if it is not assessed to land 
revenue, then it stands excluded from operation of the Act of 1967 in terms 
of Section 3 thereof according to the ratio the Lahore High Court judgment 
of Dr. Jalal Khan Vs. Qazi Naseer Ahmed, District Deputy Officer 
(Revenue) (2005 MLD 814). The revenue officer does not have any 
jurisdiction to entertain an application for partition of the property which 
has ceased to be land, notwithstanding the fact it continues to be assessed 
to land revenue as per Ghulam Rasul Vs. Ikram Ullah judgment (supra) 
and Syed Aslam Shah Vs. Mst. Sakina (1988 MLD 1596). According to 
the ratio of Pervez Ahmad Khan Burki and others Vs. Assistant 
Commissioner and others (PLD 1999 Lah 31) the revenue authorities 
have no jurisdiction to carry out demarcation of property which formed part 
of a bungalow.  
20. 
 
In light of the above discussions as well as the ratio decidendi 
there is no doubt in our minds that the land/estate located within “rating 
areas” of the Punjab Urban Immoveable Property Tax Act, 1958, is 
exempted from the payment of land revenue and the revenue authorities, 
i.e. Patwaries, Kanungos, Tehsildars etc., are not authorized to enter 
mutations of alienation of property etc., in their record. We, therefore, hold 
that under the law, any urban area in Lahore or otherwise within Punjab 
H.R.C. No.69229-P/2018 
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which falls within the ambit the Punjab Urban Immoveable Property Tax 
Act, 1958, are not subject to land revenue and hereby issue directions to 
the revenue authorities to refrain from any and all functions (to the extent that 
these are within the ambit of the Punjab Urban Immoveable Property Tax Act, 1958) in the said 
areas particularly with regards to entering mutations, etc. Since the 
revenue authorities of the Province of KPK are already compliant with these 
directions, the above findings and directions shall also apply to the 
Provinces of Sindh and Balochistan as well as that of the Federal Capital. 
Compliance reports of the above directions (from all the Provinces and the Federal 
Capital) be placed before this Court  after a period of one month for our 
perusal in Chambers.  
21. 
 
These are the reasons of our short order of even date, which 
reads as under:- 
 
“For the reasons to be recorded later, it is held that all the 
urban areas to which the Land Revenue Act, 1967 does not 
apply shall be governed by the Transfer of Property Act, 1882 
(Transfer of Property Act) and the Registration Act, 1908 for 
the purposes of transfer of property or devolution of any rights 
in property. No oral mutations for the purposes of the transfer 
of property shall be valid in law in such urban areas (which 
have become part of settled areas including municipalities, 
towns, etc.). The patwaar khanas or revenue records can only 
be maintained for record keeping and not for the transfer of 
property under any of the modes recognized by the Transfer of 
Property Act or any other law prevalent at the time. Disposed 
of accordingly.” 
 
 
 
CHIEF JUSTICE 
 
 
 
 
 
Islamabad, the 
3rd of January, 2019 
Not Approved For Reporting  
 
 
 
JUDGE 
 
 
 
JUDGE 
Waqas Naseer/* 
